Civic Intelligence

League for Animal Welfare

990 • Fiscal year 2016 • EIN 31-0818511

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 27, 2017

4193 Taylor RdBatavia, OH 45103-9792

(513) 735-2299

Siviq Scores

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

Liabilities / Assets

16th percentile

0.01x

Higher debt load relative to assets than 16% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

21st percentile

0.05x

Higher debt load relative to revenue than 21% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

26th percentile

-5.3%

Higher net margin than 26% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

30th percentile

$76,534

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 6.1% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

35th percentile

-1.4%

Faster asset growth than 35% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

88th percentile

41%

Faster revenue growth than 88% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Down

$6,124,513

Down $86,663 (-1.4%) from 2015

Net Assets

Down

$6,065,234

Down $99,253 (-1.6%) from 2015

Liabilities

Up

$59,279

Up $12,590 (+27%) from 2015

Revenue

Up

$1,264,520

Up $368,885 (+41%) from 2015

Expenses

Up

$1,331,465

Up $121,426 (+10%) from 2015

Net Income

Up

-$66,945

Up $247,459 (+79%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2013: $6,837,326Liabilities 2013: $52,519Net Assets 2013: $6,784,8072013Assets 2014: $6,870,312Liabilities 2014: $42,824Net Assets 2014: $6,827,4882014Assets 2015: $6,211,176Liabilities 2015: $46,689Net Assets 2015: $6,164,4872015Assets 2016: $6,124,513Liabilities 2016: $59,279Net Assets 2016: $6,065,2342016Assets 2017: $6,007,137Liabilities 2017: $34,727Net Assets 2017: $5,972,4102017Assets 2018: $6,460,359Liabilities 2018: $36,753Net Assets 2018: $6,423,6062018Assets 2019: $7,883,462Liabilities 2019: $1,099,283Net Assets 2019: $6,784,1792019Assets 2020: $7,704,110Liabilities 2020: $977,583Net Assets 2020: $6,726,5272020Assets 2021: $9,968,135Liabilities 2021: $202,660Net Assets 2021: $9,765,4752021Assets 2022: $8,467,327Liabilities 2022: $175,441Net Assets 2022: $8,291,8862022Assets 2023: $9,191,041Liabilities 2023: $209,225Net Assets 2023: $8,981,8162023Assets 2024: $9,865,831Liabilities 2024: $225,254Net Assets 2024: $9,640,5772024

Highlighted filing

2016

Assets$6,124,513
Liabilities$59,279
Net Assets$6,065,234

Operations Trend

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

$4.0M$2.0M$0-$2.0MRevenue 2013: $1,066,007Expenses 2013: $1,008,951Net Income 2013: $57,0562013Revenue 2014: $1,076,060Expenses 2014: $1,076,560Net Income 2014: -$5002014Revenue 2015: $895,635Expenses 2015: $1,210,039Net Income 2015: -$314,4042015Revenue 2016: $1,264,520Expenses 2016: $1,331,465Net Income 2016: -$66,9452016Revenue 2017: $1,320,820Expenses 2017: $1,511,108Net Income 2017: -$190,2882017Revenue 2018: $2,148,202Expenses 2018: $1,410,414Net Income 2018: $737,7882018Revenue 2019: $2,416,006Expenses 2019: $1,639,368Net Income 2019: $776,6382019Revenue 2020: $1,145,882Expenses 2020: $1,552,524Net Income 2020: -$406,6422020Revenue 2021: $3,949,913Expenses 2021: $1,635,668Net Income 2021: $2,314,2452021Revenue 2022: $1,592,191Expenses 2022: $1,780,645Net Income 2022: -$188,4542022Revenue 2023: $2,027,415Expenses 2023: $1,994,716Net Income 2023: $32,6992023Revenue 2024: $2,403,655Expenses 2024: $2,081,501Net Income 2024: $322,1542024

Highlighted filing

2016

Revenue$1,264,520
Expenses$1,331,465
Net Income-$66,945
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 27, 2017
Return Version
2016v3.0
Gross Receipts
$2,486,467
Mission and Program Overview

Mission

To better the lives of companion animals in the greater cincinnati area, by providing shelter, adoption, public education and spay/neuter programs.

To reduce the number of homeless cats and dogs in Greater Cincinnati by providing a compassionate, no-kill animal shelter and programs that promote responsible pet care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,821,222$3,714,920▼ $106,302
Land, Buildings, and Equipment, Net$2,104,067$2,119,750▲ $15,683
Savings and Temporary Cash Investments$221,104$250,804▲ $29,700
Cash and Non-Interest-Bearing Accounts$50,447$26,658▼ $23,789
Prepaid Expenses and Deferred Charges$8,336$11,886▲ $3,550
Pledges and Grants Receivable$6,000$495▼ $5,505
Total Assets$6,211,176$6,124,513▼ $86,663
Liabilities
Accounts Payable and Accrued Expenses$46,689$59,279▲ $12,590
Total Liabilities$46,689$59,279▲ $12,590
Net Assets / Fund Balance
Unrestricted Net Assets$6,150,090$6,031,925▼ $118,165
Temporarily Rstr Net Assets$14,397$33,309▲ $18,912
Total Net Assets Fund Balance$6,164,487$6,065,234▼ $99,253
Total Liabilities and Net Assets / Fund Balance$6,211,176$6,124,513▼ $86,663

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,010,487$555,579$1,566,066
Land$632,742-$632,742
Equipment$241,859$306,729$548,588
Leasehold Improvements$234,662$47,662$282,324
Compensation and Service Providers

Employees

NameTitleBaseTotal
Marilyn A GoodrichExecutive Director$76,534$76,534

Board Members and Trustees

NameTitle
Carol SangerPresident
Barb CascianiVice President
Bruce GackBoard Member
Casey Cantrell SwartzBoard Member
Craig StimmelBoard Member
Holly MottBoard Member
Jamie LindemannBoard Member
Jon ParkerBoard Member
Joyce BlerschBoard Member
Diann CoxSecretary
Debbbie BatesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$898,934
Program Service Revenue
$88,714
Investment Income
$270,627
Other Revenue
$6,245
All Other Contributions
$838,607
Change in Net Assets
$-66,945

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded5$119,397fair market value
Total Noncash Contributions5$119,397-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,248,407
Revenue Not Reported on Financial Statements
$39,079
Revenue Not Reported on Form 990
$-32,308
Other Revenue Adjustments
$11,483
Total Revenue per Audited Statements
$1,216,099
Total Revenue per Form 990
$1,287,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$741,358
Other Expenses$590,107
Total Fundraising Expense$27,019
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,848$74,460$11,455$572,763
All Other Expenses$252,186$13,500$9,580$275,266
Depreciation Depletion$95,323$5,017-$100,340
Current Officers, Directors, Trustees, and Key Employees$65,054$9,949$1,531$76,534
Occupancy$53,836$4,551-$58,387
Payroll Taxes$48,857$7,473$1,149$57,479
Other Employee Benefits$29,115$4,782$685$34,582
Fees for Services Other$24,905$5,377$60$30,342
Advertising$24,408$3,733$574$28,715
Fees for Service Investment Mgmnt Fees-$27,596-$27,596
Information Technology$18,964$2,107-$21,071
Insurance$10,313$2,656-$12,969
Office Expenses$9,773$1,086$594$11,453
Travel$4,434$493-$4,927
Other Expenses$991$152$23$1,166
Total Functional Expenses$1,139,828$164,618$27,019$1,331,465

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,331,465
Expenses per Audited Statements$1,315,352
Total Expenses per Audited Statements$1,315,352
Expenses Not Reported on Financial Statements$16,113
Other Expense Adjustments$-11,483
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$43,944
Fundraising Gross Income$43,605
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
WIneWhisker$92,808$32,481$34,192$-1,711
Holiday$4,965$4,965$4,213$752
Total Events$103,932$43,605$43,944$-339
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 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

Members or stockholder classes and rights Part VI line 6

Members

Member election for additional members Part VI line 7A

Board members along with the management staff

Form 990 governing body review Part VI line 11

Form 990 is prepared by an outside accountant and reviewed by the treasurer. A copy of the 990 is provided to all board members prior to filing.

Conflict of interest policy compliance Part VI line 12C

On an annual basis board members are required to sign the conflict of interest policy

CEO executive director top management comp Part VI line 15A

The President of the Board of Directors, in consultation with other officers, all of whom are independent, determine the compensation for the Executive Director, Operations Manager and Animal Care Manager. In doing so, comparable data is used based on similiar positions.

Other officer or key employee compensation Part VI line 15B

No officers receive any compensation and there are no other key employees.

Governing documents etc available to public Part VI line 19

The governing documents, policies, and financial statements are available at the shelter upon request.

Filing and Contact Details

Filer

Filer Name
League for Animal Welfare
EIN
31-0818511
Address
4193 Taylor Rd, Batavia, OH 45103-9792

Signing Officer

Name
Debbbie Bates
Title
Treasurer
Phone
5137352299
Signed
2017-03-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Sanger
Formed
1949
Legal Domicile
Oh
Voting Board Members
11
Independent Board Members
11
Employees
36
Volunteers
250

Preparer

Firm
Kathleen F Wesp CPA
Address
223 SW 40TH ST, CAPE CORAL, FL 33914
Preparer
Kathleen F Wesp CPA
Phone
5137522846
Supplemental Narrative

Additional Explanations

Significant program services not listed on prior year return Part III line 2

Began performing exams, vaccines and spay/neuter on mobile veterinary clinic (MVC)

List of other expenses Part IX line 24E

See detailed overflow schedule

Financial Statement Notes

Other revenues included on Form 990 (Part XI, line 4B)

Expenses which offset revenue - cost of retail products $10,837, Rental expenses $646

Other expenses included on Form 990 (Part XII, line 4B)

Expenses that offset revenue, cost of retail products $10,837, rental expenses $646

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IRS990/Desc0The League shelters and cares for approximately 80 cats and 40 dogs at anytime. Our goal is to find all the animals in our care their Forever Homes. During 2016, 1159 adoptions occured; 322 adult dogs, 345 puppies, 229 adult cats and 263 kittens. All cats adopted receive micro-chipping, vaccination, vet check-up, testing for feline leukemia and FIV and spay/neutering. All dogs adopted receive micro-chipping, vaccination, vet check-up, heartworm testing and medication and spay/neutering. If the adopted animal is too young to be spayed or neutered before it leaves the shelter, the organization requires a deposit to be made refundable upon proof of the spay/neuter surgery. The League has an agreement with a local Animal Hospital to provide the service free of charge or a check for $35 will be sent if you use a different vet.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Our unique None Left Behind program encourages you to take a closer look at special-needs pets - one with a chronic medical condition requiring ongoing veterinary attention, one challenged by a behavioral, psychological or functional issue requiring special care, or a young at heart senior pet. The following benefits: waived adoption fee, no concerns over the cost of veterinary care for those issues, provisions for necessary medication, special diets, ongoing treatments or other special care requirements and free behavioral consultations with the Leagues animal trainer6 cats and 8 dogs were adopted thru this program in 2016.
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