Civic Intelligence

Humboldt Spay Neuter Network

990 • Fiscal year 2017 • EIN 20-0729293

Jan 01, 2017 to Dec 31, 2017 • Filed on May 08, 2018

PO Box 7236Eureka, CA 95502

(707) 442-7729

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

72nd percentile

16%

Higher net margin than 72% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

78th percentile

32%

Faster asset growth than 78% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

45th percentile

-1.4%

Faster revenue growth than 45% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Assets

Up

$157,282

Up $38,338 (+32%) from 2016

Net Assets

$157,282

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$240,888

Down $3,467 (-1.4%) from 2016

Expenses

Up

$202,550

Up $24,948 (+14%) from 2016

Net Income

Down

$38,338

Down $28,415 (-43%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2012: $27,631Liabilities 2012: $02012Assets 2013: $21,847Liabilities 2013: $02013Assets 2014: $43,360Liabilities 2014: $02014Assets 2015: $52,191Liabilities 2015: $02015Assets 2016: $118,944Liabilities 2016: $02016Assets 2017: $157,282Liabilities 2017: $0Net Assets 2017: $157,2822017Assets 2018: $521,328Liabilities 2018: $50,000Net Assets 2018: $471,3282018Assets 2019: $580,250Liabilities 2019: $67,833Net Assets 2019: $512,4172019Assets 2020: $760,781Liabilities 2020: $64,982Net Assets 2020: $695,7992020Assets 2021: $819,821Liabilities 2021: $12,557Net Assets 2021: $807,2642021Assets 2022: $772,009Liabilities 2022: $7,751Net Assets 2022: $764,2582022Assets 2023: $726,120Liabilities 2023: $10,069Net Assets 2023: $716,0512023Assets 2024: $1,072,654Liabilities 2024: $0Net Assets 2024: $1,072,6542024

Highlighted filing

2017

Assets$157,282
Liabilities$0
Net Assets$157,282

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $79,687Expenses 2012: $63,297Net Income 2012: $16,3902012Revenue 2013: $56,493Expenses 2013: $73,517Net Income 2013: -$17,0242013Revenue 2014: $131,344Expenses 2014: $109,731Net Income 2014: $21,6132014Revenue 2015: $177,457Expenses 2015: $153,357Net Income 2015: $24,1002015Revenue 2016: $244,355Expenses 2016: $177,602Net Income 2016: $66,7532016Revenue 2017: $240,888Expenses 2017: $202,550Net Income 2017: $38,3382017Revenue 2018: $659,086Expenses 2018: $345,040Net Income 2018: $314,0462018Revenue 2019: $435,011Expenses 2019: $393,922Net Income 2019: $41,0892019Revenue 2020: $589,452Expenses 2020: $406,070Net Income 2020: $183,3822020Revenue 2021: $658,623Expenses 2021: $547,158Net Income 2021: $111,4652021Revenue 2022: $596,888Expenses 2022: $639,894Net Income 2022: -$43,0062022Revenue 2023: $683,611Expenses 2023: $731,818Net Income 2023: -$48,2072023Revenue 2024: $1,143,703Expenses 2024: $787,100Net Income 2024: $356,6032024

Highlighted filing

2017

Revenue$240,888
Expenses$202,550
Net Income$38,338
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 8, 2018
Return Version
2017v2.2
Gross Receipts
$241,815
Mission and Program Overview

Mission

The mission of humboldt spay/neuter network is to reduce animal suffering by preventing the births of unwanted puppies and kittens, and to find responsible homes for those that are born. To accomplish this, we promote and provide affordable spaying and neutering for low-income pet owners and for stray and feral cats. We also conduct a foster and adoption program for at-risk and homeless kittens and cats.

Reduce pet overpopulation through spaying and neutering. Provide affordable and free spaying and neutering for low-income pets, and for stray and feral cats.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$109,778$129,509▲ $19,731
Land, Buildings, and Equipment, Net$8,488$27,773▲ $19,285
Cash and Non-Interest-Bearing Accounts-$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$118,944$157,282▲ $38,338
Other Assets Total$678$0▼ $678
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$118,944$157,282▲ $38,338
Total Net Assets Fund Balance$118,944$157,282▲ $38,338
Total Liabilities and Net Assets / Fund Balance$118,944$157,282▲ $38,338

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,881$2,423$29,304
Other Land Buildings$892$223$1,115
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan RossoPresident
Debbie RosebrookBoard Member
Leslie CushmanBoard Member
Julie AldersonSecretary
Jennifer RaymondTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$122,481
Program Service Revenue
$117,289
Investment Income
$43
Other Revenue
$1,075
All Other Contributions
$122,481
Change in Net Assets
$38,338
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$152,324
Salaries, Compensation, and Employee Benefits$50,226
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$34,670--$34,670
Occupancy$9,163$2,291-$11,454
Payroll Taxes$9,463--$9,463
Other Employee Benefits$6,093--$6,093
All Other Expenses$5,017$479-$5,496
Insurance$4,146$1,036-$5,182
Other Expenses$4,977--$4,977
Advertising$2,987--$2,987
Depreciation Depletion$2,423$223-$2,646
Information Technology$1,395$349-$1,744
Office Expenses$667$166-$833
Travel$780--$780
Total Functional Expenses$198,006$4,544$0$202,550
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,002
Fundraising Direct Expenses$927
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 is reviewed by treasurer before filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The board of directors reviews conflict of interest issues regarding board members and compliance issues regarding staff.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All available upon request.

Filing and Contact Details

Filer

Filer Name
Humboldt Spayneuter Network
EIN
20-0729293
Phone
7074427729
Address
PO BOX 7236, EUREKA, CA 95502

Signing Officer

Name
Jennifer Raymond
Title
Treasurer
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Raymond
Formed
2003
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
10
Volunteers
17

Preparer

Firm
Demello McAuley McReynolds & Holland LLP
Address
351 G Street, Eureka, CA 95501-0475
Preparer
Sarah J Wright
Phone
7074450871
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IRS990/MissionDesc0THE MISSION OF HUMBOLDT SPAY/NEUTER NETWORK IS TO REDUCE ANIMAL SUFFERING BY PREVENTING THE BIRTHS OF UNWANTED PUPPIES AND KITTENS, AND TO FIND RESPONSIBLE HOMES FOR THOSE THAT ARE BORN. TO ACCOMPLISH THIS, WE PROMOTE AND PROVIDE AFFORDABLE SPAYING AND NEUTERING FOR LOW-INCOME PETS AND FOR STRAY AND FERAL CATS. WE ALSO CONDUCT A FOSTER AND ADOPTION PROGRAM FOR AT-RISK AND HOMELESS KITTENS AND CATS.
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IRS990/ProgSrvcAccomActy2Grp/Desc0FOSTER AND ADOPTION PROGRAM:PROVIDE FOSTER CARE AND ADOPTION PLACEMENTS FOR STRAY ADULT CATS, UNWANTED KITTENS, AND FOR FERAL KITTENS THAT CAN BE SOCIALIZED. PROVIDE MEDICAL CARE, INCLUDING SPAYING AND NEUTERING, KITTEN FORMULA, AND OTHER FOSTER SUPPLIES.43 TAME CATS AND KITTENS WERE FOSTERED AND ADOPTED IN 2017.56 FERAL CATS AND KITTENS WERE FOSTERED AND ADOPTED IN 2017.
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IRS990/ProgSrvcAccomActy3Grp/Desc0MEDICAL ASSISTANCE PROGRAM:WHEN FUNDS ARE AVAILABLE, WE ASSIST LOW-INCOME PET OWNERS WITH VETERINARY EXPENSES WHEN THEY CANNOT AFFORD THE FULL COST OF VETERINARY CARE. THESE MAY INCLUDE EMERGENCY SITUATIONS OR LIFE-SAVING PROCEDURES THAT ARE BEYOND THE MEANS OF THE OWNER TO PAY ON THEIR OWN.
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IRS990/PYContributionsGrantsAmt0132071
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0119083
IRS990/PYOtherRevenueAmt0671
IRS990/PYProgramServiceRevenueAmt0111601
IRS990/PYRevenuesLessExpensesAmt066753
IRS990/PYSalariesCompEmpBnftPaidAmt058519
IRS990/PYTotalExpensesAmt0177602
IRS990/PYTotalRevenueAmt0244355
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt038338
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0114749
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0109778
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0129509
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0122481
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0132071
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt069359
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt084321
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt023367
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0431599
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt043
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt086
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0117289
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0111601
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0104748
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt044669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt030610
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0408917
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt02002
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt02155
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt05477
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt03624
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt04158
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt017416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt043
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt07
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt010
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt086
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt0857932
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0241772
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0245827
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0179584
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0132614
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt058135
IRS990ScheduleA/Total509Grp/TotalAmt0857932
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0241815
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0245839
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0179598
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0132621
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt058145
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0858018
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt026881
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02423
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029304
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0892
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0223
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01115
IRS990ScheduleD/TotalBookValueLandBuildingsAmt027773
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY TREASURER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS CONFLICT OF INTEREST ISSUES REGARDING BOARD MEMBERS AND COMPLIANCE ISSUES REGARDING STAFF.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0118944
IRS990/TotalAssetsEOYAmt0157282
IRS990/TotalAssetsGrp/BOYAmt0118944
IRS990/TotalAssetsGrp/EOYAmt0157282
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0122481
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04544
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0198006
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202550
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0118944
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0157282
IRS990/TotalProgramServiceExpensesAmt0198006
IRS990/TotalProgramServiceRevenueAmt0117289
IRS990/TotalRevenueGrp/ExclusionAmt043
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0117289
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0240888
IRS990/TotalVolunteersCnt017
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0118944
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0157282
IRS990/TravelGrp/ProgramServicesAmt0780
IRS990/TravelGrp/TotalAmt0780
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0118944
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0157282
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 777
IRS990/USAddress/CityNm0FERNDALE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095536
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.spayhumboldt.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02018-06-14 16:35:46Z

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