Civic Intelligence

Brown County Humane Society

990 • Fiscal year 2022 • EIN 23-7437697

Oct 01, 2021 to Sep 30, 2022 • Filed on Feb 06, 2023

3016 Milam DrBrownwood, TX 76801

(325) 646-0617

Siviq Scores

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

Liabilities / Assets

80th percentile

0.11x

Higher debt load relative to assets than 80% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

84th percentile

0.15x

Higher debt load relative to revenue than 84% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

20th percentile

-19%

Higher net margin than 20% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2022 filings • 501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

41st percentile

-3.1%

Faster asset growth than 41% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

28th percentile

-13%

Faster revenue growth than 28% of similar nonprofits.

2022 filings • 501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$433,250

Down $13,960 (-3.1%) from 2021

Net Assets

Down

$386,424

Down $59,418 (-13%) from 2021

Liabilities

Up

$46,826

Up $45,458 (+3323%) from 2021

Revenue

Down

$313,852

Down $48,697 (-13%) from 2021

Expenses

Up

$373,269

Up $8,520 (+2.3%) from 2021

Net Income

Down

-$59,417

Down $57,217 (-2601%) from 2021

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2012: $420,056Liabilities 2012: $2,082Net Assets 2012: $417,9742012Assets 2013: $528,461Liabilities 2013: $2,144Net Assets 2013: $526,3172013Assets 2014: $492,572Liabilities 2014: $2,020Net Assets 2014: $490,5522014Assets 2015: $482,083Liabilities 2015: $1,859Net Assets 2015: $480,2242015Assets 2016: $458,311Liabilities 2016: $2,613Net Assets 2016: $455,6982016Assets 2018: $401,562Liabilities 2018: $6,683Net Assets 2018: $394,8792018Assets 2019: $632,954Liabilities 2019: $2,726Net Assets 2019: $630,2282019Assets 2020: $449,122Liabilities 2020: $18,659Net Assets 2020: $430,4632020Assets 2021: $447,210Liabilities 2021: $1,368Net Assets 2021: $445,8422021Assets 2022: $433,250Liabilities 2022: $46,826Net Assets 2022: $386,4242022Assets 2023: $348,155Liabilities 2023: $23,595Net Assets 2023: $324,5602023Assets 2024: $226,030Liabilities 2024: $1,871Net Assets 2024: $224,1592024

Highlighted filing

2022

Assets$433,250
Liabilities$46,826
Net Assets$386,424

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $234,3132012Expenses 2013: $294,4492013Revenue 2014: $241,127Expenses 2014: $276,892Net Income 2014: -$35,7652014Revenue 2015: $281,400Expenses 2015: $291,728Net Income 2015: -$10,3282015Revenue 2016: $248,902Expenses 2016: $273,497Net Income 2016: -$24,5952016Revenue 2018: $254,641Expenses 2018: $283,527Net Income 2018: -$28,8862018Revenue 2019: $530,430Expenses 2019: $291,524Net Income 2019: $238,9062019Revenue 2020: $230,997Expenses 2020: $408,028Net Income 2020: -$177,0312020Revenue 2021: $362,549Expenses 2021: $364,749Net Income 2021: -$2,2002021Revenue 2022: $313,852Expenses 2022: $373,269Net Income 2022: -$59,4172022Revenue 2023: $381,282Expenses 2023: $443,515Net Income 2023: -$62,2332023Revenue 2024: $303,399Expenses 2024: $419,685Net Income 2024: -$116,2862024

Highlighted filing

2022

Revenue$313,852
Expenses$373,269
Net Income-$59,417
Jump To
Filing Snapshot
Filing Period
Oct 1, 2021 to Sep 30, 2022
Signed
Feb 6, 2023
Return Version
2021v4.2
Gross Receipts
$318,216
Mission and Program Overview

Mission

Shelter and humane treatment of animals.

Shelter and humane treatment of animals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$178,805$163,657▼ $15,148
Savings and Temporary Cash Investments$151,236$151,287▲ $51
Cash and Non-Interest-Bearing Accounts$115,383$116,524▲ $1,141
Total Assets$447,210$433,250▼ $13,960
Other Assets Total$1,786$1,782▼ $4
Liabilities
Other Liabilities$1,368$46,826▲ $45,458
Total Liabilities$1,368$46,826▲ $45,458
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$445,842$386,424▼ $59,418
Total Net Assets Fund Balance$445,842$386,424▼ $59,418
Total Liabilities and Net Assets / Fund Balance$447,210$433,250▼ $13,960

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$145,690$140,227$285,917
Equipment$17,558$94,764$112,322
Other Land Buildings$409$11,550$11,959
Compensation and Service Providers

Board Members and Trustees

NameTitle
John MorrisPresident
Mandy DorsettVice President
Betty CassBoard Member
Chelsea TimmonsBoard Member
Troy CarrollBoard Member
William Bill HowryBoard Member
Chrisstena NelsonSecretary
Minessa MesicTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$186,194
Program Service Revenue
$69,390
Investment Income
$99
Other Revenue
$58,169
All Other Contributions
$77,969
Change in Net Assets
$-59,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$197,214
Other Expenses$176,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,880--$157,880
Current Officers, Directors, Trustees, and Key Employees-$20,673-$20,673
Payroll Taxes$16,604$2,057-$18,661
Depreciation Depletion$15,148--$15,148
All Other Expenses$13,692--$13,692
Occupancy-$10,622-$10,622
Other Expenses$112,014$6,538-$6,538
Insurance$1,501$2,618-$4,119
Office Expenses-$2,422-$2,422
Fees for Services Accounting-$850-$850
Conferences and Meetings-$750-$750
Fees for Services Legal$300--$300
Travel$294--$294
Interest-$23-$23
Total Functional Expenses$326,716$46,553$0$373,269
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$27,718
Fundraising Direct Expenses$4,364
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Clear-the-Shelter$18,345$18,345$4,170$14,175
Spayghetti Event$8,823$8,823$80$8,743
Total Events$27,718$27,718$4,364$23,354
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Employer taxes$44,915
Federal income taxes$1,911
State Unemployment taxes-
City of Brownwood Custodial Spay/Neuter-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
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

Organizations process to review Form 990. Form 990 is reviewed by president and treasurer prior to filing.

Filing and Contact Details

Filer

Filer Name
Brown County Humane Society
EIN
23-7437697
Phone
3256460617
Address
3016 MILAM DR, BROWNWOOD, TX 76801

Signing Officer

Name
John D Morris
Title
President
Phone
3256460617
Signed
2023-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John D Morris
Formed
1974
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
28

Preparer

Firm
Sandra K Espinoza Accounting Services
Address
315 Fisk Ave, Brownwood, TX 76801
Preparer
Sandra K Espinoza
Phone
3256431507
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24C

Animal Care Expenses Food-1291.27

Form 990, Part IX, Line 24C

Vet Services - 7448.83

Form 990, Part IX, Line 24C

Vaccines, supplies and materials- 20,068.09

Form 990, Part IX, Line 24C

Medicines - 6,161.76

Form 990, Part IX, Line 24C

Microchipping supplies-7574.44.

Form 990, Part IX, Line 24C

Euthanasia - 815.00

Form 990, Part IX, Line 24C

Spay and Neuter Costs-55,353

Form 990, Part IX, Line 24C

All other medical supplies and materials-7,386.41..

Form 990, Part IX, Line 24C

Transport Animals to Rescue-111.98

Form 990, Part IX, Line 24C

Transport Van Expenses-4,803.56

Form 990, Part IX, Line 24E

Program Background Check-3.32, Contract Labor-306.50 and Business Meals Only-226.98.

Form 990, Part XI, Line 9

Adjustment due to rounding.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ProgramServiceRevenueGrp/Desc1SPAY/NEUTER FUND
IRS990/ProgramServiceRevenueGrp/Desc2VOUCHER
IRS990/ProgramServiceRevenueGrp/Desc3MICROCHIP
IRS990/ProgramServiceRevenueGrp/Desc4VARIOUS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt039500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1865
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt216497
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31175
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt411353
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt039500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1865
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt216497
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt411353
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0200548
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01260
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0189591
IRS990/PYOtherRevenueAmt080029
IRS990/PYProgramServiceRevenueAmt080712
IRS990/PYRevenuesLessExpensesAmt0-2200
IRS990/PYSalariesCompEmpBnftPaidAmt0175158
IRS990/PYTotalExpensesAmt0364749
IRS990/PYTotalRevenueAmt0362549
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-59417
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0151236
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0151287
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0186194
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0166405
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0172523
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0398467
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0128930
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01052519
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01052519
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0186194
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0166405
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0172523
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0398467
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0128930
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01052519
IRS990ScheduleA/TotalSupportAmt01052519
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0145690
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0140227
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0285917
IRS990ScheduleD/EquipmentGrp/BookValueAmt017558
IRS990ScheduleD/EquipmentGrp/DepreciationAmt094764
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0112322
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0409
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt011550
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011959
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01911
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt144915
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Federal Employer taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2State Unemployment taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3City of Brownwood Custodial Spay/Neuter
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0163657
IRS990ScheduleD/TotalLiabilityAmt046826
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/EmailSolicitationsInd0X
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04364
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Spayghetti Event
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Clear-the-Shelter
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt08823
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt018345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt0550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt027718
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt08823
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt018345
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt0550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027718
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt023354
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt0114
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04364
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt080
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt04170
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
IRS990ScheduleG/GamingWithNonmembersInd0false
IRS990ScheduleG/LicensedStatesCd0TX
IRS990ScheduleG/MemberOfOtherEntityInd0false
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organizations process to review Form 990. Form 990 is reviewed by president and treasurer prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Animal Care Expenses Food-1291.27
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Vet Services - 7448.83
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Vaccines, supplies and materials- 20,068.09
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Medicines - 6,161.76
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Microchipping supplies-7574.44.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Euthanasia - 815.00
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Spay and Neuter Costs-55,353
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8All other medical supplies and materials-7,386.41..
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Transport Animals to Rescue-111.98
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Transport Van Expenses-4,803.56
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Program Background Check-3.32, Contract Labor-306.50 and Business Meals Only-226.98.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Adjustment due to rounding.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false

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