I would report them. They don't have to know that you reported them, just make a call (or, have a friend call). I mean, what is more important: 120 animals lives, or your stepdad getting mad? You sound like you are really a good person, and this sucks for you. Even if your mom isn't buying the animals, she is allowing this to happen, and making excuses for him. If they have more than 4 dogs, the ASPCA will take the others away, especially if theyre in such poor condition. They will probably take most of the other animals away, or they might possibly take them all and make it so that your stepdad cannot own/buy any animals for the next few years. That sounds like its what they need, if you cant take care of animals and you view them like property that can be tied to a lawnmover for their life, then you don't deserve any pets at all...

I was kind of in a similar situation, one of my best friends in junior high had a black lab. They kept him a crate 24/7, from when he was 4 months old (when he started to chew/act up like all puppies) to almsot 1 year old, he had horrible oozing hock sores, he was undernourished, covered in waste, and cried and barked constantly, and he had no protection from the rain or anything. The second I saw him, I first asked if I could buy him from them. she and her family were completely stuck up, they had plenty of money to care for their dog if they wanted, and they refused to sell him to me so I could get him to a vet. So I reported them, they took away the dog and fined them over $1000 and that girl who I grew up with hates me now. I dont really care, I wouldnt want to associate myself with those kind of people anyway. I realize this is your Mother, and she is probably a good person too but just doesn't know what to do about her husband. Actually, she might be relieved if some one came and took all those animals away... it must be very expensive, atleast, to feed 120 animals