Civic Intelligence

Augusta Regional Spca Inc.

990 • Fiscal year 2016 • EIN 23-7089566

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 29, 2017

P O Box 2014Staunton, VA 24402-2014

(540) 885-2078

Siviq Scores

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

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

30th percentile

0.03x

Higher debt load relative to revenue than 30% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

59th percentile

5.4%

Higher net margin than 59% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

48th percentile

$59,248

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 7.1% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

61st percentile

4.4%

Faster asset growth than 61% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

73rd percentile

16%

Faster revenue growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$3,134,003

Up $132,821 (+4.4%) from 2015

Net Assets

Up

$3,105,972

Up $122,869 (+4.1%) from 2015

Liabilities

Up

$28,031

Up $9,952 (+55%) from 2015

Revenue

Up

$830,132

Up $113,348 (+16%) from 2015

Expenses

Up

$785,475

Up $17,722 (+2.3%) from 2015

Net Income

Up

$44,657

Up $95,626 (+188%) from 2015

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $2,999,086Liabilities 2013: $341,792Net Assets 2013: $2,657,2942013Assets 2014: $3,496,301Liabilities 2014: $334,790Net Assets 2014: $3,161,5112014Assets 2015: $3,001,182Liabilities 2015: $18,079Net Assets 2015: $2,983,1032015Assets 2016: $3,134,003Liabilities 2016: $28,031Net Assets 2016: $3,105,9722016Assets 2017: $3,248,646Liabilities 2017: $22,557Net Assets 2017: $3,226,0892017Assets 2018: $3,035,562Liabilities 2018: $32,185Net Assets 2018: $3,003,3772018Assets 2019: $3,300,380Liabilities 2019: $23,724Net Assets 2019: $3,276,6562019Assets 2020: $3,386,638Liabilities 2020: $19,561Net Assets 2020: $3,367,0772020Assets 2021: $3,919,812Liabilities 2021: $22,068Net Assets 2021: $3,897,7442021Assets 2022: $3,921,004Liabilities 2022: $62,875Net Assets 2022: $3,858,1292022Assets 2023: $4,791,666Liabilities 2023: $47,042Net Assets 2023: $4,744,6242023Assets 2024: $5,918,600Liabilities 2024: $52,973Net Assets 2024: $5,865,6272024

Highlighted filing

2016

Assets$3,134,003
Liabilities$28,031
Net Assets$3,105,972

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2013: $727,941Expenses 2013: $747,550Net Income 2013: -$19,6092013Revenue 2014: $1,310,680Expenses 2014: $757,280Net Income 2014: $553,4002014Revenue 2015: $716,784Expenses 2015: $767,753Net Income 2015: -$50,9692015Revenue 2016: $830,132Expenses 2016: $785,475Net Income 2016: $44,6572016Revenue 2017: $789,953Expenses 2017: $812,237Net Income 2017: -$22,2842017Revenue 2018: $853,670Expenses 2018: $819,026Net Income 2018: $34,6442018Revenue 2019: $877,302Expenses 2019: $837,191Net Income 2019: $40,1112019Revenue 2020: $912,825Expenses 2020: $736,447Net Income 2020: $176,3782020Revenue 2021: $807,546Expenses 2021: $690,985Net Income 2021: $116,5612021Revenue 2022: $1,043,975Expenses 2022: $752,434Net Income 2022: $291,5412022Revenue 2023: $1,598,155Expenses 2023: $869,592Net Income 2023: $728,5632023Revenue 2024: $1,751,018Expenses 2024: $959,476Net Income 2024: $791,5422024

Highlighted filing

2016

Revenue$830,132
Expenses$785,475
Net Income$44,657
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 29, 2017
Return Version
2016v3.0
Gross Receipts
$1,021,038
Mission and Program Overview

Mission

The arspca advocates the humane treatment of companion animals through leadership and proactive solutions to pet overpopulation including adoptions, spay/neuter efforts, and education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities-$1,797,059-
Land, Buildings, and Equipment, Net$1,067,839$997,899▼ $69,940
Pledges and Grants Receivable$82,245$136,652▲ $54,407
Cash and Non-Interest-Bearing Accounts$140,089$100,847▼ $39,242
Savings and Temporary Cash Investments$1,698,361$95,187▼ $1,603,174
Accounts Receivable-$2,725-
Total Assets$2,993,812$3,134,003▲ $140,191
Other Assets Total$5,278$3,634▼ $1,644
Liabilities
Accounts Payable and Accrued Expenses$9,292$23,574▲ $14,282
Other Liabilities$8,787$4,457▼ $4,330
Total Liabilities$18,079$28,031▲ $9,952
Net Assets / Fund Balance
Unrestricted Net Assets$2,501,792$2,695,236▲ $193,444
Permanently Rstr Net Assets$356,866$370,338▲ $13,472
Temporarily Rstr Net Assets$117,075$40,398▼ $76,677
Total Net Assets Fund Balance$2,975,733$3,105,972▲ $130,239
Total Liabilities and Net Assets / Fund Balance$2,993,812$3,134,003▲ $140,191

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$886,545$560,441$1,446,986
Equipment$76,347$275,967$352,314
Land$35,007-$35,007
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Deborah H CaywoodExecutive DirectorFT$59,248$59,248

Board Members and Trustees

NameTitle
Deanna LottsPresident
Lisa BotkinVice President
Gary FitzgeraldDirector
Gary TomlinDirector
Jane WhiteDirector
Jane ZiemanDirector
Janet BevinsDirector
Joyce FisherDirector
Melissa MorganDirector
Sue OvertonDirector
Thomas WrightDirector
Wynne DiGrassieDirector
Christine RootSecretary
David DidawickTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$338,085
Program Service Revenue
$374,218
Investment Income
$78,335
Other Revenue
$39,494
All Other Contributions
$338,085
Change in Net Assets
$44,657

Audited Revenue Reconciliation

Revenue per Audited Statements
$830,132
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$85,582
Total Revenue per Audited Statements
$915,714
Total Revenue per Form 990
$830,132
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$440,963
Salaries, Compensation, and Employee Benefits$344,512
Total Fundraising Expense$53,761
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,619$48,850-$227,469
Depreciation Depletion$74,435--$74,435
Occupancy$50,983-$10,950$61,933
Current Officers, Directors, Trustees, and Key Employees$8,887$20,737$29,624$59,248
Other Employee Benefits$20,997$8,175$3,936$33,108
Payroll Taxes$16,145$5,992$2,550$24,687
Office Expenses$2,775$11,218$6,027$20,020
Insurance-$15,997-$15,997
Fees for Services Legal-$11,315-$11,315
All Other Expenses$7,438$1,585$674$9,697
Other Expenses$8,262$22,729-$8,262
Advertising$3,805--$3,805
Total Functional Expenses$585,116$146,598$53,761$785,475

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$785,475
Total Expenses per Audited Statements$785,475
Total Expenses per Form 990$785,475
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$45,390
Fundraising Direct Expenses$7,573
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pets in the Park$20,932$20,932-$20,932
Cause for Paws$17,372$17,372$6,150$11,222
Total Events$45,390$45,390$7,573$37,817
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Compensation$4,457
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Section B, line 11B

Form 990 is reviewed by the executive director and board treasurer before filing and made available to board of directors at the next board meeting.

Form 990, Part VI, Section B, line 15A

Board of directors performs annual evaluation

Form 990, Part VI, Section C, line 19

Copies available for public inspection upon request.

Filing and Contact Details

Filer

Filer Name
Augusta Regional SPCA Inc
EIN
23-7089566
Phone
5408852078
Address
P O Box 2014, Staunton, VA 24402-2014

Signing Officer

Name
David W Didawick
Title
Treasurer
Phone
5408852078
Signed
2017-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Same as C Above
Formed
1970
Legal Domicile
Va
Voting Board Members
14
Independent Board Members
14
Employees
30
Volunteers
65

Preparer

Firm
Elmore Hupp & Company PLC
Address
P O Box 2607, Staunton, VA 24402-2607
Preparer
Jonathan D Jencks
Phone
5408857000
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IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt010950
IRS990/OccupancyGrp/ProgramServicesAmt050983
IRS990/OccupancyGrp/TotalAmt061933
IRS990/OfficeExpensesGrp/FundraisingAmt06027
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011218
IRS990/OfficeExpensesGrp/ProgramServicesAmt02775
IRS990/OfficeExpensesGrp/TotalAmt020020
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt05278
IRS990/OtherAssetsTotalGrp/EOYAmt03634
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03936
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt08175
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020997
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033108
IRS990/OtherExpensesGrp/Desc0Contract Services/SNC
IRS990/OtherExpensesGrp/Desc1Animal Care Expenses
IRS990/OtherExpensesGrp/Desc2Investment Management
IRS990/OtherExpensesGrp/Desc3Other Expenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022729
IRS990/OtherExpensesGrp/ProgramServicesAmt0110493
IRS990/OtherExpensesGrp/ProgramServicesAmt1102277
IRS990/OtherExpensesGrp/ProgramServicesAmt28262
IRS990/OtherExpensesGrp/TotalAmt0110493
IRS990/OtherExpensesGrp/TotalAmt1102277
IRS990/OtherExpensesGrp/TotalAmt222729
IRS990/OtherExpensesGrp/TotalAmt38262
IRS990/OtherLiabilitiesGrp/BOYAmt08787
IRS990/OtherLiabilitiesGrp/EOYAmt04457
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Income - Items Sold
IRS990/OtherRevenueMiscGrp/Desc1Income - Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt01190
IRS990/OtherRevenueMiscGrp/ExclusionAmt1487
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01190
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1487
IRS990/OtherRevenueTotalAmt01677
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt048850
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0178619
IRS990/OtherSalariesAndWagesGrp/TotalAmt0227469
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt02550
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05992
IRS990/PayrollTaxesGrp/ProgramServicesAmt016145
IRS990/PayrollTaxesGrp/TotalAmt024687
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0356866
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0370338
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt082245
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0136652
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Same as C Above
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Income-Program Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0374218
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0374218
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0313902
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt050581
IRS990/PYOtherExpensesAmt0437010
IRS990/PYOtherRevenueAmt059123
IRS990/PYProgramServiceRevenueAmt0285808
IRS990/PYRevenuesLessExpensesAmt0-58339
IRS990/PYSalariesCompEmpBnftPaidAmt0330743
IRS990/PYTotalExpensesAmt0767753
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0709414
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt044657
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0374218
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01698361
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095187
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Fundraising Income (Net) $225,037 Income - Items Sold 6,883 Income - Miscellaneous 23,239 ------------ Total $255,159
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Section B Line 10 - Other Income
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0210233
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0292053
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0248474
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0333183
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0234641
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01318584
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt054433
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt067170
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt064314
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt053162
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt059595
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0298674
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt039494
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt059125
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt047795
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt050795
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt057950
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0255159
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64660
IRS990ScheduleA/PublicSupportPY170Pct00.65880
IRS990ScheduleA/PublicSupportTotal170Amt01210752
IRS990ScheduleA/SubstantialContributorsTotAmt0107832
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0210233
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0292053
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0248474
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0333183
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0234641
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01318584
IRS990ScheduleA/TotalSupportAmt01872417
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0886545
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0560441
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01446986
IRS990ScheduleD/EquipmentGrp/BookValueAmt076347
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0275967
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0352314
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0785475
IRS990ScheduleD/LandGrp/BookValueAmt035007
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt035007
IRS990ScheduleD/NetUnrealizedGainsInvstAmt085582
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04457
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Accrued Compensation
IRS990ScheduleD/RevenueNotReportedAmt085582
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0830132
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0997899
IRS990ScheduleD/TotalExpensesPerForm990Amt0785475
IRS990ScheduleD/TotalLiabilityAmt04457
IRS990ScheduleD/TotalRevenuePerForm990Amt0830132
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0915714
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0785475
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07573

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