CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

Note(s)
According to the Performing Animal Welfare Society (PAWS) audit of December 31, 2014 (Note 11), PAWS reports receiving contributions of in-kind goods valued at $73,233, including in-kind "Animal/Shelter Supplies" valued at $26,323 and "Feed & Medicine for the Animals" valued at $5,294.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]
According to the Performing Animal Welfare Society (PAWS) audit of December 31, 2014 (Note 4, Construction in Progress):

"In the year 2000, PAWS initiated the planning and construction of a free-roam animal sanctuary for hundreds of animals on a 2,300 acre facility, known as ARK 2000, which is located in San Andreas, Calaveras County. Construction in progress includes the cost associated with the continued expansion of its facilities. The balance of construction in progress was $8,531 and $506,667 as of December 31, 2014 and 2013 respectively."

"During the year ended December 31, 2014, PAWS completed multiple construction in progress projects. The total amount converted from construction in progress to buildings and structural components for 2014 was $500,690."

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