Civic Intelligence

Finger Lakes Spca Inc.

990 • Fiscal year 2024 • EIN 16-0772023

Jan 01, 2024 to Dec 31, 2024 • Filed on Feb 15, 2025

72 Cameron StBath, NY 14810

(607) 776-3039

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

40th percentile

0.01x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • NTEE D • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

43rd percentile

0.02x

Higher debt load relative to revenue than 43% of similar nonprofits.

2024 filings • NTEE D • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

38%

Higher net margin than 79% of similar nonprofits.

2024 filings • NTEE D • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$39,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2024 filings • NTEE D • $1M-$5M nonprofits • Source year 2024

Asset Growth

69th percentile

16%

Faster asset growth than 69% of similar nonprofits.

2024 filings • NTEE D • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

72%

Faster revenue growth than 80% of similar nonprofits.

2024 filings • NTEE D • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,317,281

Up $317,387 (+16%) from 2023

Net Assets

Up

$2,300,274

Up $373,942 (+19%) from 2023

Liabilities

Down

$17,007

Down $56,555 (-77%) from 2023

Revenue

Up

$972,087

Up $405,866 (+72%) from 2023

Expenses

Up

$598,145

Up $71,007 (+13%) from 2023

Net Income

Up

$373,942

Up $334,859 (+857%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2010: $490,818Liabilities 2010: $205,693Net Assets 2010: $285,1252010Assets 2011: $496,792Liabilities 2011: $226,802Net Assets 2011: $269,9902011Assets 2012: $1,238,023Liabilities 2012: $200,737Net Assets 2012: $1,037,2862012Assets 2013: $1,301,151Liabilities 2013: $208,445Net Assets 2013: $1,092,7062013Assets 2014: $1,641,873Liabilities 2014: $351,539Net Assets 2014: $1,290,3342014Assets 2015: $1,591,091Liabilities 2015: $225,541Net Assets 2015: $1,365,5502015Assets 2016: $1,803,003Liabilities 2016: $159,050Net Assets 2016: $1,643,9532016Assets 2017: $2,352,931Liabilities 2017: $214,170Net Assets 2017: $2,138,7612017Assets 2018: $2,477,253Liabilities 2018: $217,154Net Assets 2018: $2,260,0992018Assets 2019: $2,224,050Liabilities 2019: $128,685Net Assets 2019: $2,095,3652019Assets 2020: $2,143,770Liabilities 2020: $121,260Net Assets 2020: $2,022,5102020Assets 2021: $2,088,348Liabilities 2021: $120,854Net Assets 2021: $1,967,4942021Assets 2022: $2,006,039Liabilities 2022: $118,790Net Assets 2022: $1,887,2492022Assets 2023: $1,999,894Liabilities 2023: $73,562Net Assets 2023: $1,926,3322023Assets 2024: $2,317,281Liabilities 2024: $17,007Net Assets 2024: $2,300,2742024Assets 2025: $2,554,082Liabilities 2025: $16,653Net Assets 2025: $2,537,4292025

Highlighted filing

2024

Assets$2,317,281
Liabilities$17,007
Net Assets$2,300,274

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $277,6242010Expenses 2011: $311,0292011Expenses 2012: $320,8802012Revenue 2013: $284,490Expenses 2013: $312,485Net Income 2013: -$27,9952013Revenue 2014: $532,614Expenses 2014: $349,830Net Income 2014: $182,7842014Revenue 2015: $410,190Expenses 2015: $334,974Net Income 2015: $75,2162015Revenue 2016: $582,454Expenses 2016: $304,051Net Income 2016: $278,4032016Revenue 2017: $816,333Expenses 2017: $321,525Net Income 2017: $494,8082017Revenue 2018: $511,396Expenses 2018: $390,058Net Income 2018: $121,3382018Revenue 2019: $279,112Expenses 2019: $443,846Net Income 2019: -$164,7342019Revenue 2020: $397,765Expenses 2020: $470,620Net Income 2020: -$72,8552020Revenue 2021: $460,693Expenses 2021: $517,265Net Income 2021: -$56,5722021Revenue 2022: $446,584Expenses 2022: $526,829Net Income 2022: -$80,2452022Revenue 2023: $566,221Expenses 2023: $527,138Net Income 2023: $39,0832023Revenue 2024: $972,087Expenses 2024: $598,145Net Income 2024: $373,9422024Revenue 2025: $897,480Expenses 2025: $660,325Net Income 2025: $237,1552025

Highlighted filing

2024

Revenue$972,087
Expenses$598,145
Net Income$373,942
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 15, 2025
Return Version
2024v5.0
Gross Receipts
$972,087
Mission and Program Overview

Mission

The Organization provides adoption services for pets and educational services to the public for humane, responsible animal care.

Provide shelter for homeless and abused animals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,910,020$1,870,556▼ $39,464
Cash and Non-Interest-Bearing Accounts$89,874$446,725▲ $356,851
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,999,894$2,317,281▲ $317,387
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$57,065--
Accounts Payable and Accrued Expenses$16,496$17,007▲ $511
Other Liabilities$1--
Total Liabilities$73,562$17,007▼ $56,555
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,910,209$2,291,409▲ $381,200
Net Assets With Donor Restrictions$16,123$8,865▼ $7,258
Total Net Assets Fund Balance$1,926,332$2,300,274▲ $373,942
Total Liabilities and Net Assets / Fund Balance$1,999,894$2,317,281▲ $317,387

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,828,544$384,965$2,213,509
Equipment$9,012$61,988$71,000
Land$33,000-$33,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael HopkinsExecutive DirectorFT$39,000$39,000

Board Members and Trustees

NameTitle
Jean PetersonPresident
William DeckerVice President
Heidi StewartDirector
Kristen StewartDirector
Nancy LatourSec/Treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$899,413
Program Service Revenue
$66,306
Investment Income
$5,012
Other Revenue
$1,356
All Other Contributions
$848,388
Change in Net Assets
$373,942

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded1$366,945Fair value
Total Noncash Contributions1$366,945-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,549
Salaries, Compensation, and Employee Benefits$291,596
Total Fundraising Expense$11,185
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$208,687$23,187-$231,874
Depreciation Depletion$54,218$6,024-$60,242
Occupancy$39,722$4,414-$44,136
Current Officers, Directors, Trustees, and Key Employees$35,100$3,900-$39,000
Insurance$24,056$2,673-$26,729
Fees for Services Accounting$23,165$2,574-$25,739
Payroll Taxes$18,650$2,072-$20,722
Office Expenses$8,870$986-$9,856
Other Expenses$3,584$398$11,185$3,982
Interest-$3,134-$3,134
Advertising$473$53-$526
Total Functional Expenses$537,545$49,415$11,185$598,145
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Form 990 provided for electronic review to board members prior to filing.

Form 990, Part VI, Section C, Line 18

Form 990 made available at guidestar.org

Form 990, Part VI, Section C, Line 19

Pertinent documents available upon formal request

Filing and Contact Details

Filer

Filer Name
Finger Lakes Spca Inc
EIN
16-0772023
Phone
6077763039
Address
72 CAMERON ST, BATH, NY 14810

Signing Officer

Name
Michael Hopkins
Title
Executive Director
Signed
2025-02-15
Discuss with paid preparer
Yes

Organization Details

Formed
1949
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
5
Employees
11

Preparer

Firm
Bysiek CPA Pllc
Address
3368 WEST FIVE MILE ROAD, ALLEGANY, NY 14706
Preparer
Edward J Bysiek CPA
Phone
7163789308
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERTINENT DOCUMENTS AVAILABLE UPON FORMAL REQUEST
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ReturnHeader/BuildTS02025-03-06 01:10:19Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.55$0.02$2.54$0.90$0.66$0.24
2024Detailed filing. Detailed filing data is available for this year.$2.32$0.02$2.30$0.97$0.60$0.37
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.07$1.93$0.57$0.53$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.12$1.89$0.45$0.53$0.08
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.12$1.97$0.46$0.52$0.06
2020Detailed filing. Detailed filing data is available for this year.$2.14$0.12$2.02$0.40$0.47$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.22$0.13$2.10$0.28$0.44$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.48$0.22$2.26$0.51$0.39$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.35$0.21$2.14$0.82$0.32$0.49
2016Detailed filing. Detailed filing data is available for this year.$1.80$0.16$1.64$0.58$0.30$0.28
2015Detailed filing. Detailed filing data is available for this year.$1.59$0.23$1.37$0.41$0.33$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.64$0.35$1.29$0.53$0.35$0.18
2013Detailed filing. Detailed filing data is available for this year.$1.30$0.21$1.09$0.28$0.31$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.24$0.20$1.04$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.50$0.23$0.27$0.31
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.49$0.21$0.29$0.28