Civic Intelligence

Georgia Soc for Prevention of Cta

EIN 20-8927871 • 501(c)3 • Suwanee, GA

Profile

Dedicated to alleviating the pet over-population problems in georgia. House and place homeless dogs and cats into loving homes, offer access to low-cost vaccines, spay & neuter procedures, promote humane education and responsible pet ownership.

1175 Buford Highway Suite 109Suwanee, GA 30024

www.georgiaspca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

48th percentile

0.01x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

29th percentile

-5.5%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

15th percentile

-18%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

14%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$218,997

Down $48,941 (-18%) from 2016

Liabilities

Down

$2,667

Down $7,760 (-74%) from 2016

Net Assets

Down

$216,330

Down $41,181 (-16%) from 2016

Revenue

Up

$748,290

Up $93,950 (+14%) from 2016

Expenses

Up

$789,471

Up $41,401 (+5.5%) from 2016

Net Income

Up

-$41,181

Up $52,549 (+56%) from 2016

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2010: $87,624Liabilities 2010: $4,374Net Assets 2010: $83,2502010Assets 2011: $112,313Liabilities 2011: $62Net Assets 2011: $112,2512011Assets 2012: $168,929Liabilities 2012: $1,514Net Assets 2012: $167,4152012Assets 2013: $198,895Liabilities 2013: $6,479Net Assets 2013: $192,4162013Assets 2014: $303,003Liabilities 2014: $21,093Net Assets 2014: $281,9102014Assets 2015: $352,863Liabilities 2015: $1,622Net Assets 2015: $351,2412015Assets 2016: $267,938Liabilities 2016: $10,427Net Assets 2016: $257,5112016Assets 2017: $218,997Liabilities 2017: $2,667Net Assets 2017: $216,3302017

Highlighted filing

2017

Assets$218,997
Liabilities$2,667
Net Assets$216,330

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $361,9342010Expenses 2011: $412,6632011Expenses 2012: $491,4262012Revenue 2013: $650,470Expenses 2013: $625,469Net Income 2013: $25,0012013Revenue 2014: $804,396Expenses 2014: $714,902Net Income 2014: $89,4942014Revenue 2015: $900,419Expenses 2015: $831,088Net Income 2015: $69,3312015Revenue 2016: $654,340Expenses 2016: $748,070Net Income 2016: -$93,7302016Revenue 2017: $748,290Expenses 2017: $789,471Net Income 2017: -$41,1812017

Highlighted filing

2017

Revenue$748,290
Expenses$789,471
Net Income-$41,181

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 11, 2018
Return Version
2017v2.3
Gross Receipts
$806,975
Mission and Program Overview

Mission

Dedicated to alleviating the pet over-population problems in georgia. House and place homeless dogs and cats into loving homes, offer access to low-cost vaccines, spay & neuter procedures, promote humane education and responsible pet ownership.

Rescue, house, and place homeless dogs and cats into good homes. Offer access to low-cost vaccines, spay & neuter procedures, promote humane education & responsible pet ownership.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$89,085$72,998▼ $16,087
Savings and Temporary Cash Investments$100,769$69,820▼ $30,949
Accounts Receivable$27,877$25,453▼ $2,424
Inventories for Sale or Use$14,058$24,821▲ $10,763
Land, Buildings, and Equipment, Net$19,966$13,043▼ $6,923
Prepaid Expenses and Deferred Charges$16,183$12,862▼ $3,321
Total Assets$267,938$218,997▼ $48,941
Liabilities
Accounts Payable and Accrued Expenses$9,802$2,421▼ $7,381
Deferred Revenue$625$246▼ $379
Total Liabilities$10,427$2,667▼ $7,760
Net Assets / Fund Balance
Unrestricted Net Assets$257,511$216,330▼ $41,181
Total Net Assets Fund Balance$257,511$216,330▼ $41,181
Total Liabilities and Net Assets / Fund Balance$267,938$218,997▼ $48,941

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$13,043$50,852$63,895
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cynthia AllenPresident
Bonnie RichDirector
David SullivanDirector
Gina LanphearDirector
Marc CohenDirector
Margot VetrovskyDirector
Anne HeathSecretary
David RahnTreasurer
Rhonda BoydVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$380,630
Program Service Revenue
$322,566
Investment Income
$167
Other Revenue
$44,927
All Other Contributions
$346,575
Change in Net Assets
$-41,181
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$458,507
Salaries, Compensation, and Employee Benefits$330,964
Total Fundraising Expense$6,364
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$284,091$15,274$6,109$305,474
Occupancy$115,528--$115,528
Payroll Taxes$23,960$1,275$255$25,490
Other Expenses$20,597--$20,597
All Other Expenses$17,658$1,375-$19,033
Office Expenses$15,107$2,724-$17,831
Insurance-$12,057-$12,057
Fees for Services Other$11,870--$11,870
Depreciation Depletion$6,923--$6,923
Conferences and Meetings$4,075--$4,075
Fees for Services Accounting-$3,249-$3,249
Travel$1,954--$1,954
Advertising$164--$164
Total Functional Expenses$747,153$35,954$6,364$789,471
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,773
Fundraising Direct Expenses$30,263
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Run for the Res$49,945$37,921$17,086$20,835
Total Events$49,945$37,921$17,086$20,835
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 6

Organization has 5 membership classes: individual (25 annual donation), contributing (75 annual donation), sustaining (250 annual donation), patron (500 annual donation), and benefactor (1000 annual donation).

Form 990, Page 6, Part VI, Line 7A

The membership has the right to elect the board of directors. The member must be at least 18 years of age and be in good standing to vote. Members in good standing may nominate candidates for the board of directors by filing a written petition with the nominating committee. Members do not approve decisions of the governing body. No member shall have any interest in the money, property or assets of the organization.

Form 990, Page 6, Part VI, Line 11B

Form 990 reviewed by signing officer and acquiring organization before filing.

Form 990, Page 6, Part VI, Line 12C

Directors are expected to volutarily disclose any activities that could be considered a conflict of interest. No contract or other transaction between the organization and one or more of its directors or organizations which directors have material financial interest shall be entered into by the organization unless the board of directors approve such contract or transaction by 2/3 majority vote without counting the votes of interested directors.

Form 990, Page 6, Part VI, Line 15A

Compensation of executive director and management was discussed and approved by the governing body based upon reasonable comparative pay levels and budget constraints.

Form 990, Page 6, Part VI, Line 15B

Compensation of executive director and shelter staff was discussed and approved by the governing body based upon reasonable comparative pay levels and budget contraints.

Form 990, Page 6, Part VI, Line 19

Documents are provided upon request, through guidestar, and organization's website.

Filing and Contact Details

Filer

Filer Name
Georgia Soc for Prevention of Cta
EIN
20-8927871
Phone
6787652726
Address
1175 BUFORD HIGHWAY SUITE 109, SUWANEE, GA 30024

Signing Officer

Name
Cynthia Allen
Title
President
Signed
2018-05-11

Organization Details

Principal Officer
Cynthia Allen
Formed
2007
Legal Domicile
Ga
Voting Board Members
9
Independent Board Members
9
Employees
34
Volunteers
150

Preparer

Firm
Rector Reeder & Lofton Pc
Address
1255 LAKES PKWY STE 375, LAWRENCEVILLE, GA 30043-8909
Preparer
Mary Beth Smith CPA
Phone
7708798411
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Dedicated to alleviating the pet over-population problems in georgia. House and place homeless dogs and cats into loving homes, offer access to low-cost vaccines, spay & neuter procedures, promote humane education and responsible pet ownership.

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IRS990/ProgSrvcAccomActy2Grp/Desc0LOW COST VACCINATION CLINICS ARE OFFERED TO THE PUBLIC ON A REGULAR BASIS. MANY OF OUR CLIENTS SAY THEY COULD NOT AFFORD TO PROVIDE THIS TYPE OF CARE FOR THEIR PETS WITHOUT THE AVAILABILITY OF THIS SERVICE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt024214
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt079766
IRS990/ProgSrvcAccomActy3Grp/Desc0ORGANIZATION OFFERS LOW COST SPAY/NEUTER PROCEDURE SERVICES TO THE PUBLIC IN AN EFFORT TO REDUCE THE NUMBER OF UNWANTED LITTERS, AND THEREBY REDUCE THE NUMBER OF HEALTHY, ADOPTABLE ANIMALS THAT ARE KILLED SIMPLY BECAUSE THEY HAVE NO HOME.
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IRS990/PYTotalRevenueAmt0654340
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0486344
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0363279
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0266874
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01812960
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IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0222
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0804396
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0650470
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03889692
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt050852
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt063895
IRS990ScheduleD/TotalBookValueLandBuildingsAmt013043
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt012024
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt012024
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt017086
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RUN FOR THE RES
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt037921
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt020835
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DEDICATED TO ALLEVIATING THE PET OVER-POPULATION PROBLEMS IN GEORGIA. HOUSE AND PLACE HOMELESS DOGS AND CATS INTO LOVING HOMES, OFFER ACCESS TO LOW-COST VACCINES, SPAY & NEUTER PROCEDURES, PROMOTE HUMANE EDUCATION AND RESPONSIBLE PET OWNERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ORGANIZATION HAS 5 MEMBERSHIP CLASSES: INDIVIDUAL (25 ANNUAL DONATION), CONTRIBUTING (75 ANNUAL DONATION), SUSTAINING (250 ANNUAL DONATION), PATRON (500 ANNUAL DONATION), AND BENEFACTOR (1000 ANNUAL DONATION).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERSHIP HAS THE RIGHT TO ELECT THE BOARD OF DIRECTORS. THE MEMBER MUST BE AT LEAST 18 YEARS OF AGE AND BE IN GOOD STANDING TO VOTE. MEMBERS IN GOOD STANDING MAY NOMINATE CANDIDATES FOR THE BOARD OF DIRECTORS BY FILING A WRITTEN PETITION WITH THE NOMINATING COMMITTEE. MEMBERS DO NOT APPROVE DECISIONS OF THE GOVERNING BODY. NO MEMBER SHALL HAVE ANY INTEREST IN THE MONEY, PROPERTY OR ASSETS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 REVIEWED BY SIGNING OFFICER AND ACQUIRING ORGANIZATION BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIRECTORS ARE EXPECTED TO VOLUTARILY DISCLOSE ANY ACTIVITIES THAT COULD BE CONSIDERED A CONFLICT OF INTEREST. NO CONTRACT OR OTHER TRANSACTION BETWEEN THE ORGANIZATION AND ONE OR MORE OF ITS DIRECTORS OR ORGANIZATIONS WHICH DIRECTORS HAVE MATERIAL FINANCIAL INTEREST SHALL BE ENTERED INTO BY THE ORGANIZATION UNLESS THE BOARD OF DIRECTORS APPROVE SUCH CONTRACT OR TRANSACTION BY 2/3 MAJORITY VOTE WITHOUT COUNTING THE VOTES OF INTERESTED DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF EXECUTIVE DIRECTOR AND MANAGEMENT WAS DISCUSSED AND APPROVED BY THE GOVERNING BODY BASED UPON REASONABLE COMPARATIVE PAY LEVELS AND BUDGET CONSTRAINTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION OF EXECUTIVE DIRECTOR AND SHELTER STAFF WAS DISCUSSED AND APPROVED BY THE GOVERNING BODY BASED UPON REASONABLE COMPARATIVE PAY LEVELS AND BUDGET CONTRAINTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS ARE PROVIDED UPON REQUEST, THROUGH GUIDESTAR, AND ORGANIZATION'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0789471
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IRS990/UponRequestInd0X

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