Civic Intelligence

United Coalition for Animals

990 • Fiscal year 2023 • EIN 30-0024366

Jan 01, 2023 to Dec 31, 2023 • Filed on May 03, 2024

2830 Colerain AvenueCincinnati, OH 45225

(513) 721-7387

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$153,535

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

72nd percentile

16%

Faster asset growth than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

34th percentile

-2.5%

Faster revenue growth than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,410,126

Up $466,924 (+16%) from 2022

Net Assets

Up

$3,364,474

Up $454,910 (+16%) from 2022

Liabilities

Up

$45,652

Up $12,014 (+36%) from 2022

Revenue

Down

$1,747,891

Down $44,020 (-2.5%) from 2022

Expenses

Down

$1,350,090

Down $212,401 (-14%) from 2022

Net Income

Up

$397,801

Up $168,381 (+73%) from 2022

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $893,245Liabilities 2012: $81,860Net Assets 2012: $811,3852012Assets 2013: $1,118,673Liabilities 2013: $84,610Net Assets 2013: $1,034,0632013Assets 2014: $2,409,182Liabilities 2014: $94,135Net Assets 2014: $2,315,0472014Assets 2015: $2,396,798Liabilities 2015: $66,671Net Assets 2015: $2,330,1272015Assets 2016: $2,499,132Liabilities 2016: $67,041Net Assets 2016: $2,432,0912016Assets 2017: $2,268,199Liabilities 2017: $101,638Net Assets 2017: $2,166,5612017Assets 2018: $2,420,516Liabilities 2018: $51,485Net Assets 2018: $2,369,0312018Assets 2019: $2,631,159Liabilities 2019: $94,161Net Assets 2019: $2,536,9982019Assets 2020: $2,666,191Liabilities 2020: $41,380Net Assets 2020: $2,624,8112020Assets 2021: $2,904,558Liabilities 2021: $96,572Net Assets 2021: $2,807,9862021Assets 2022: $2,943,202Liabilities 2022: $33,638Net Assets 2022: $2,909,5642022Assets 2023: $3,410,126Liabilities 2023: $45,652Net Assets 2023: $3,364,4742023

Highlighted filing

2023

Assets$3,410,126
Liabilities$45,652
Net Assets$3,364,474

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $1,119,1052012Revenue 2013: $1,453,910Expenses 2013: $1,279,598Net Income 2013: $174,3122013Revenue 2014: $2,713,309Expenses 2014: $1,458,235Net Income 2014: $1,255,0742014Revenue 2015: $1,388,885Expenses 2015: $1,332,809Net Income 2015: $56,0762015Revenue 2016: $1,335,729Expenses 2016: $1,248,915Net Income 2016: $86,8142016Revenue 2017: $1,218,395Expenses 2017: $1,241,147Net Income 2017: -$22,7522017Revenue 2018: $1,373,477Expenses 2018: $1,153,326Net Income 2018: $220,1512018Revenue 2019: $1,149,978Expenses 2019: $1,096,724Net Income 2019: $53,2542019Revenue 2020: $1,359,114Expenses 2020: $1,326,691Net Income 2020: $32,4232020Revenue 2021: $1,554,457Expenses 2021: $1,492,142Net Income 2021: $62,3152021Revenue 2022: $1,791,911Expenses 2022: $1,562,491Net Income 2022: $229,4202022Revenue 2023: $1,747,891Expenses 2023: $1,350,090Net Income 2023: $397,8012023

Highlighted filing

2023

Revenue$1,747,891
Expenses$1,350,090
Net Income$397,801
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 3, 2024
Return Version
2023v5.0
Gross Receipts
$1,805,149
Mission and Program Overview

Mission

Our mission is ending the euthanasia of cats and dogs in local shelters and keeping pets in their loving homes by providing professional and affordable spay/neuter services and wellness.

Our mission is ending the euthanasia of cats and dogs in local shelters and keeping pets in their loving homes by providing professional and affordable spay/neuter and wellness services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$786,942$1,207,491▲ $420,549
Land, Buildings, and Equipment, Net$1,101,143$1,063,264▼ $37,879
Investments in Publicly Traded Securities$776,588$830,032▲ $53,444
Cash and Non-Interest-Bearing Accounts$190,522$227,702▲ $37,180
Inventories for Sale or Use$62,860$60,264▼ $2,596
Prepaid Expenses and Deferred Charges$3,348$10,811▲ $7,463
Accounts Receivable$21,799$10,562▼ $11,237
Total Assets$2,943,202$3,410,126▲ $466,924
Liabilities
Accounts Payable and Accrued Expenses$33,638$45,652▲ $12,014
Total Liabilities$33,638$45,652▲ $12,014
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,755,177$3,052,841▲ $297,664
Net Assets With Donor Restrictions$154,387$311,633▲ $157,246
Total Net Assets Fund Balance$2,909,564$3,364,474▲ $454,910
Total Liabilities and Net Assets / Fund Balance$2,943,202$3,410,126▲ $466,924

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$892,300$358,117$1,250,417
Equipment$106,614$402,671$509,285
Land$64,350-$64,350
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Melanie CorwinExecutive DirectorFT$144,110$9,425$153,535

Board Members and Trustees

NameTitle
Tom HattersleyChair
Robin TackettVice Chair
Amy MeyerDirector
Jennifer Wells DVMDirector
Kelli SieberDirector
Kevin RiceDirector
Linda RichardsonDirector
Rene McPhedranDirector
Dorothea LangsamSecretary
Gwen DiMeoTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$933,133
Program Service Revenue
$738,076
Investment Income
$53,577
Other Revenue
$23,105
All Other Contributions
$933,133
Change in Net Assets
$397,801

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,741,446
Revenue Not Reported on Financial Statements
$6,445
Revenue Not Reported on Form 990
$57,109
Total Revenue per Audited Statements
$1,798,555
Total Revenue per Form 990
$1,747,891
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$776,996
Other Expenses$573,094
Total Fundraising Expense$59,029
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$517,557$14,189$7,357$539,103
Current Officers, Directors, Trustees, and Key Employees$72,055$36,028$36,028$144,111
Depreciation Depletion$52,564$6,184$3,092$61,840
Payroll Taxes$52,994$4,418$3,994$61,406
Occupancy$50,110$5,895$2,948$58,953
Fees for Services Other$43,659$12,955$682$57,296
Other Employee Benefits$27,940$2,363$2,073$32,376
Office Expenses$11,253$3,361$1,110$15,724
Insurance$8,026$3,096$344$11,466
Other Expenses$6,029$510$447$6,986
All Other Expenses$6,156$561-$6,717
Fees for Service Investment Mgmnt Fees-$6,445-$6,445
Advertising$470$4,589$156$5,215
Travel-$4,999-$4,999
Total Functional Expenses$1,184,438$106,623$59,029$1,350,090

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,350,090
Expenses per Audited Statements$1,343,645
Total Expenses per Audited Statements$1,343,645
Expenses Not Reported on Financial Statements$6,445
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$18,094
Fundraising Direct Expenses$1,281
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Online$18,094$18,094$1,281$16,813
Total Events$18,094$18,094$1,281$16,813
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
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
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 governing body review Part VI line 11

Form 990 is provided to the entire board for review prior to the filing. Upon review and approval, an authorized officer signs the form authorizing electronic filing.

Conflict of interest policy compliance Part VI line 12C

Pursuant to the organizations conflict of interest policy, each member of the board is required to complete and sign a conflict of interest statement each year. The board or executive committee reviews those statements prior to the filing of Form 990 to ensure correct reporting on the form. The policy also requires members to promptly disclose any possible conflicts and the board then discusses and determines if there is a conflict.

CEO executive director top management comp Part VI line 15A

The board review comparability data for the organizations executive director.

Form 990 availability to public Part VI line 18

The organizations audited financial statements and 990 are available for review upon request.

Governing documents etc available to public Part VI line 19

The organizations articles of incorporation are publicly available on the Ohio Secretary of States website. Its code of regulations and conflicts of interest policy are provided upon request.

Filing and Contact Details

Filer

Filer Name
United Coalition for Animals
EIN
30-0024366
Address
2830 Colerain Avenue, Cincinnati, OH 45225

Signing Officer

Name
Melanie Corwin
Title
Executive Direc
Phone
5137217387
Signed
2024-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melanie Corwin
Formed
2001
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
20
Volunteers
8

Preparer

Firm
Kathleen F Wesp CPA
Address
223 SW 40TH ST, CAPE CORAL, FL 33914
Preparer
Kathleen F Wesp CPA
Phone
5133784046
Supplemental Narrative

Additional Explanations

General explanation attachment

Additional Program Accomplishments:The positive impact of these surgeries is being seen in almost all of the county shelters in our service area, as the dog and cat intake rates are decreasing and therefore the euthanasia rates are decreasing. To keep pets healthy and out of shelters, UCAN also provides at low-cost microchips, rabies, and other recommended vaccinations, parasite prevention, and treatment for worms and other minor conditions. The clinic serves 24 counties in 3 states with most of the clients coming from the 15 counties within a 50 mile radius of Cincinnati. To ensure everyone in its service area has access to its affordable spay/neuter services, UCAN provides free transports to its clinic from several locations in the surrounding counties that it serves.

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IRS990/MissionDesc0Our mission is ending the euthanasia of cats and dogs in local shelters and keeping pets in their loving homes by providing professional and affordable spay/neuter and wellness services.
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IRS990/OtherExpensesGrp/Desc0Medication lab and supplies
IRS990/OtherExpensesGrp/Desc1Bank and credit card fees
IRS990/OtherExpensesGrp/Desc2Communications
IRS990/OtherExpensesGrp/Desc3Professional development
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IRS990/OtherExpensesGrp/FundraisingAmt2447
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1917
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2510
IRS990/OtherExpensesGrp/ProgramServicesAmt0316980
IRS990/OtherExpensesGrp/ProgramServicesAmt110847
IRS990/OtherExpensesGrp/ProgramServicesAmt27798
IRS990/OtherExpensesGrp/ProgramServicesAmt36029
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IRS990/OtherExpensesGrp/TotalAmt111299
IRS990/OtherExpensesGrp/TotalAmt29174
IRS990/OtherExpensesGrp/TotalAmt36986
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IRS990/PrincipalOfficerNm0Melanie Corwin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0589382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1148694
IRS990/ProgSrvcAccomActy2Grp/Desc0In our wellness business, clients receive low-cost vaccines and other preventative care at our Friday vaccine clinics so they can keep their beloved pets with them instead of being forced to surrender them to a shelter due to preventable illnesses. In 2023, 3,471 animals received basic veterinary services at our Friday vaccine clinics.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt093578
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0839058
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherRevenueAmt017532
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IRS990/PYRevenuesLessExpensesAmt0229420
IRS990/PYSalariesCompEmpBnftPaidAmt0878098
IRS990/PYTotalExpensesAmt01562491
IRS990/PYTotalRevenueAmt01791911
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0397801
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0786942
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01207491
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt0579000
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt0416410
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt0133527
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0607193
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0358152
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt03327533
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IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt090621
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0738076
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0888834
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IRS990ScheduleA/InvestmentIncomePYPct00.01000
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IRS990ScheduleA/PublicSupportPY509Pct00.73670
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0579000
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0416410
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0322254
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt0133527
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01311494
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01127616
IRS990ScheduleA/Total509Grp/TotalAmt07363134
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01698397
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01744198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01539725
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01372413
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01143676
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07498409
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$3.41$0.05$3.36$1.75$1.35$0.40
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.94$0.03$2.91$1.79$1.56$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$0.10$2.81$1.55$1.49$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.67$0.04$2.62$1.36$1.33$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.63$0.09$2.54$1.15$1.10$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.42$0.05$2.37$1.37$1.15$0.22
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.10$2.17$1.22$1.24$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.07$2.43$1.34$1.25$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.40$0.07$2.33$1.39$1.33$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.09$2.32$2.71$1.46$1.26
2013Detailed filing. Detailed filing data is available for this year.$1.12$0.08$1.03$1.45$1.28$0.17
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.08$0.81$1.12