Civic Intelligence

Lake Humane Society

990 • Fiscal year 2018 • EIN 34-1246277

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 01, 2019

7564 Tyler Blvd Bldg EMentor, OH 44060

(440) 951-6122

Siviq Scores

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

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

35th percentile

0.04x

Higher debt load relative to revenue than 35% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

88th percentile

40%

Higher net margin than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

62nd percentile

$87,012

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

89th percentile

37%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

89th percentile

55%

Faster revenue growth than 89% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,147,367

Up $576,481 (+37%) from 2017

Net Assets

Up

$2,069,163

Up $649,498 (+46%) from 2017

Liabilities

Down

$78,204

Down $73,017 (-48%) from 2017

Revenue

Up

$1,875,548

Up $663,549 (+55%) from 2017

Expenses

Down

$1,117,963

Down $21,438 (-1.9%) from 2017

Net Income

Up

$757,585

Up $684,987 (+944%) from 2017

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 2012: $1,038,822Liabilities 2012: $63,680Net Assets 2012: $975,1422012Assets 2013: $1,319,760Liabilities 2013: $43,666Net Assets 2013: $1,276,0942013Assets 2014: $1,191,888Liabilities 2014: $81,494Net Assets 2014: $1,110,3942014Assets 2015: $1,227,085Liabilities 2015: $47,827Net Assets 2015: $1,179,2582015Assets 2016: $1,596,079Liabilities 2016: $60,301Net Assets 2016: $1,535,7782016Assets 2017: $1,570,886Liabilities 2017: $151,221Net Assets 2017: $1,419,6652017Assets 2018: $2,147,367Liabilities 2018: $78,204Net Assets 2018: $2,069,1632018Assets 2019: $2,244,947Liabilities 2019: $121,726Net Assets 2019: $2,123,2212019Assets 2020: $3,168,758Liabilities 2020: $241,459Net Assets 2020: $2,927,2992020Assets 2021: $3,840,021Liabilities 2021: $66,022Net Assets 2021: $3,773,9992021Assets 2022: $3,725,664Liabilities 2022: $99,077Net Assets 2022: $3,626,5872022Assets 2023: $4,160,158Liabilities 2023: $87,489Net Assets 2023: $4,072,6692023Assets 2024: $4,345,769Liabilities 2024: $151,098Net Assets 2024: $4,194,6712024

Highlighted filing

2018

Assets$2,147,367
Liabilities$78,204
Net Assets$2,069,163

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2012: $852,1942012Revenue 2013: $1,102,579Expenses 2013: $925,059Net Income 2013: $177,5202013Revenue 2014: $882,469Expenses 2014: $998,734Net Income 2014: -$116,2652014Revenue 2015: $923,795Expenses 2015: $789,211Net Income 2015: $134,5842015Revenue 2016: $1,196,763Expenses 2016: $887,439Net Income 2016: $309,3242016Revenue 2017: $1,211,999Expenses 2017: $1,139,401Net Income 2017: $72,5982017Revenue 2018: $1,875,548Expenses 2018: $1,117,963Net Income 2018: $757,5852018Revenue 2019: $1,036,216Expenses 2019: $1,165,617Net Income 2019: -$129,4012019Revenue 2020: $2,008,680Expenses 2020: $1,340,786Net Income 2020: $667,8942020Revenue 2021: $1,956,386Expenses 2021: $1,276,586Net Income 2021: $679,8002021Revenue 2022: $1,530,602Expenses 2022: $1,435,772Net Income 2022: $94,8302022Revenue 2023: $1,836,350Expenses 2023: $1,542,802Net Income 2023: $293,5482023Revenue 2024: $1,801,042Expenses 2024: $1,747,705Net Income 2024: $53,3372024

Highlighted filing

2018

Revenue$1,875,548
Expenses$1,117,963
Net Income$757,585
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 1, 2019
Return Version
2018v3.1
Gross Receipts
$2,024,974
Mission and Program Overview

Mission

To provide a gentle and caring haven for the homeless, abandoned, and injured animals of lake county and persevere in defending and protecting animal life through education, integrity, and leadership.

Mission: to protect animals and build connections between pets and people through advocacy and education. Vision: leading and guiding a humane lake county core values: compassion for pets and people. Engagement through innovative programs, partnerships and adoptions. Protection for the voiceless animals that need help. Education to build safe and informed community for people and pets family to build relationships with adopters, volunteers, employees, donors and animals

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$399,932$1,051,578▲ $651,646
Investments in Publicly Traded Securities$1,065,673$981,088▼ $84,585
Land, Buildings, and Equipment, Net$93,298$87,957▼ $5,341
Inventories for Sale or Use$1,421$1,979▲ $558
Accounts Receivable$1,950$1,114▼ $836
Prepaid Expenses and Deferred Charges$152$191▲ $39
Total Assets$1,570,886$2,147,367▲ $576,481
Other Assets Total$8,460$23,460▲ $15,000
Liabilities
Accounts Payable and Accrued Expenses$133,670$63,722▼ $69,948
Other Liabilities$16,985$14,482▼ $2,503
Unsecured Notes Loans Payable$566--
Total Liabilities$151,221$78,204▼ $73,017
Net Assets / Fund Balance
Unrestricted Net Assets$366,435$1,074,537▲ $708,102
Permanently Rstr Net Assets$928,580$928,580→ $0
Temporarily Rstr Net Assets$124,650$66,046▼ $58,604
Total Net Assets Fund Balance$1,419,665$2,069,163▲ $649,498
Total Liabilities and Net Assets / Fund Balance$1,570,886$2,147,367▲ $576,481

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,957$177,813$215,770
Land$50,000-$50,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,053,230-▼ $79,100$4,954$969,176
2017$908,883-▲ $151,094$6,747$1,053,230
2016$838,283-▲ $80,519$9,919$908,883
2015$900,281-▼ $1,810$60,188$838,283
2014$907,793-▲ $47,442$54,954$900,281
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Lee NeslerExecutive Di$76,562$10,450$87,012

Board Members and Trustees

NameTitle
Richard HarmonPresident
Bryan JohnsonTrustee
Dawn PlanteTrustee
James SchleicherTrustee
Karin HenschelTrustee
Ron TraubTrustee
Susan FassoSecretary
Terri MillerTreasurer
Lori CaszattVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,449,948
Program Service Revenue
$163,874
Investment Income
$28,507
Other Revenue
$233,219
All Other Contributions
$1,449,948
Change in Net Assets
$757,585

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,915,526
Revenue Not Reported on Financial Statements
$-39,978
Revenue Not Reported on Form 990
$-108,087
Other Revenue Adjustments
$-39,978
Total Revenue per Audited Statements
$1,807,439
Total Revenue per Form 990
$1,875,548
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$648,409
Other Expenses$469,554
Total Fundraising Expense$112,164
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$385,539$37,970$52,918$476,427
Advertising$123,319-$7,431$130,750
Occupancy$67,821$8,330$5,029$81,180
Current Officers, Directors, Trustees, and Key Employees$45,937$15,312$15,312$76,561
Payroll Taxes$38,731$4,102$5,602$48,435
Other Employee Benefits$25,003$20,570$1,413$46,986
Office Expenses$24,077$11,407$10,335$45,819
All Other Expenses$11,510$599$2,510$14,619
Fees for Services Legal$9,106$1,386$52$10,544
Insurance-$7,921-$7,921
Other Expenses$5,094$2,163$334$7,591
Fees for Service Investment Mgmnt Fees$90$1,683$5,094$6,867
Travel$2,635$2,778-$5,413
Depreciation Depletion-$4,980-$4,980
Total Functional Expenses$884,756$121,043$112,164$1,117,963

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,157,941
Total Expenses per Audited Statements$1,157,941
Total Expenses per Form 990$1,117,963
Expenses Not Reported on Financial Statements$-39,978
Other Expense Adjustments$-39,978
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$216,832
Gaming Gross Income$165,813
Gaming Direct Expenses$109,449
Fundraising Direct Expenses$39,977
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Black Cat Ball$55,012$55,012$2,186$52,826
Mutt Strutt$37,043$37,043$4,865$32,178
Total Events$216,832$216,832$39,977$176,855
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 Payroll$9,993
Accrued Expenses$4,489
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

The board of directors will electronically review the completed irs form 990 before submission. The return will be available at the society's office.

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

Any possible conflict of interests are disclosed to the other board members and made a matter of record, either through an annual procedure or when the interest becomes a matter of board action.

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

The board reviews and approves the executive director's compensation.

Form 990, Page 6, Part VI, Line 19

The governing documents, including the conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Lake Humane Society
EIN
34-1246277
Phone
4409516122
Address
7564 TYLER BLVD BLDG E, MENTOR, OH 44060

Signing Officer

Name
Richard Harmon
Title
President
Phone
4409516122
Signed
2019-11-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lee Nesler
Formed
1937
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
9
Employees
30
Volunteers
432

Preparer

Firm
Nms Inc
Address
8383 MENTOR AVENUE, MENTOR, OH 44060
Preparer
Joseph R Michalski CPA
Phone
4402865222
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission: to protect animals and build connections between pets and people through advocacy and education. Vision: leading and guiding a humane lake county core values: compassion for pets and people. Engagement through innovative programs, partnerships and adoptions. Protection for the voiceless animals that need help. Education to build safe and informed community for people and pets family to build relationships with adopters, volunteers, employees, donors and animals

Form 990, Part III

Lake humane is the confluence for animals and people within lake county ohio. The human bond is undeniable, lhs fosters these connections by supporting homeless pets in need while they are waiting to find their person or family. Our professional staff, and volunteers help place animals into loving homes making sure pet adopters are aware that lhs provides the support they need to help a new four-legged family member settle into their new home. Lake humane society provides the only humane agent in the county whose duty is to enforce laws related to the humane treatment of animals; she investigates allegations of animal abuse and ensure pets are well cared for and protected. Her role keeps the animals without a voice safe with the help of good samaritans. Educations plays a large role in how children interact and relate to pets. Since the human animal bond is strong children need to learn how to stay safe with pets they do not know. Lhs provides free dog bite prevention programs and pet care programs to reinforce safe interactions for over 1,600 young community members annually.

Form 990, Page 2, Part III, Line 4A

Animal husbandry and pet adoption: lake humane society provides a gentle and caring haven for over 1,700 homeless, abandoned, and injured animals of lake county and the surrounding communities annually. Not only does lhs provide care for cats and dogs, but the organization also cares for, defends, rehabilitates, and rehomes rabbits, chickens, pocket pets, and other domestic animals. Special care is used with the animals that are seized from their owners and lack the social skills and training to feel comfortable in a new home. Time is not an issue for our compassion and kindness for these fragile animals. Lake humane society prides itself on giving animals the time and attention they need to be adopted. In 2018 we placed 1,508 animals in adoptive homes, transferred 9 animals to other shelters for adoption and reunited 34 animals with their family.

Form 990, Page 2, Part III, Line 4C

Shelter medicine: lake humane society runs an on-site clinic to provide medical care and treatment to pets in our collection. Each animal received care from our on-site animal care clinic which provides preventative medical care and emergent treatment to pets relinquished by out county residents. Lhs gave 6,668 vaccines to the pets in our care to promote safely and disease prevention within our community; our veterinarians provided surgery on 819 animals including spay/neuter for all cats, dogs and rabbits to control pet overpopulation and microchips for adoptable pets to ensure they are returned to their family if ever lost. In addition to this "standard" medical care, lhs also helps pets in need of medical treatment, surgeries, and medication. Each animal is an individual, and their medical treatment is personalized to suit their condition and stage in life. To assist our community lhs also offers and after hours hotline to help good samaritans and our local police who have found abandonded or injured animals in need of immediate assistance.

Form 990, Page 2, Part III, Line 4D

Humane investigation: lake humane society provides protection to the companion animals of lake county through their humane investigations department. Lhs employs the only humane agent in the county, who is appointed by the lake county probate court. The lake humane society investigated over 300 reports of suspected animal abuse, neglect and cruelty in 2018 which resulted in 25 animals being impounded and 6 animal cruelty convictions. Post convictions follow up visits are necessary to ensure that the individual convicted is following the court's mandate which prevents any future animals from being harmed. Animal's which suffer from abuse and neglect are some of the most fragile animals we recieve. Special care is used with the animals that are seized from their owners, these pets reside at the shelter the longest and need both medical and behavioral support prior to adoption. Many impounded pets have care that exceed 2,500 per animal. Time is not an issue for our compassion and kindness for these fragile animals. Impounded animals receive all of the support they need to recover from their previous abuse or neglect volunteer program: lake humane society relies on dedicated volunteers to help make the mission come to life. With a limited staff, the organization turns to volunteers to assist with animal care, enrichment, customer service, off-site events, clerical duties, and more. The volunteer program at lhs provides 432 animal lovers who donated 19,200 hours with the rewarding opportunity to help homeless pets in need right here in their very own community. Foster families open their hearts and their homes to animals in need of personalized care. Over 657 critical care animals, such as infant kittens and puppies recieved around the clock care from 66 foster homes

Form 990, Part XI

The unrealized loss represents an adjustment for accumulated earnings that were recorded each year for the appreciation of investments, but were shown as realized in 2018 due to the movement of funds to the cleveland foundation.

Form 990, Part XI, Line 9

Fundraising expense 39,978 fundraising expense -39,978

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The society's endowment consists of two funds established for supporting the society. These funds attempt to provide a predictable stream of funding to programs supported by its endowment while seeking to maintain the purchasing power of the endowment assets. Over the long term, the society expects the current spending policy to provide for additional real growth through investment return and new gifts which is consistent with the society's objective to maintain the endowment assets held in perpetuity.

Schedule D, Page 3, Part X

The lhs is incorporated as a non-profit organization under the laws of the state of ohio. Lhs has qualified for a tax exemption under section 501(c) (3) of the internal revenue code and, accordingly, no provision for income taxes has been recorded in the accompanying financial statements. The society follows the provisions of "accounting for income taxes", which clarify the accounting for uncertainty in income taxes recognized in an entity's financial statements. The provisions prescribe certain criteria for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. These provisions also provide guidance on derecognition, classification, interest and penalities, accounting in interim periods, declosure and transition. There were no unrecognized tax benefits as of december 31, 2018.

Schedule D, Page 4, Part XI, Line 4B

Fundraising expense -39,978

Schedule D, Page 4, Part XII, Line 4B

Fundraising expense -39,978

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IRS990/MissionDesc0MISSION: TO PROTECT ANIMALS AND BUILD CONNECTIONS BETWEEN PETS AND PEOPLE THROUGH ADVOCACY AND EDUCATION. VISION: LEADING AND GUIDING A HUMANE LAKE COUNTY CORE VALUES: COMPASSION FOR PETS AND PEOPLE. ENGAGEMENT THROUGH INNOVATIVE PROGRAMS, PARTNERSHIPS AND ADOPTIONS. PROTECTION FOR THE VOICELESS ANIMALS THAT NEED HELP. EDUCATION TO BUILD SAFE AND INFORMED COMMUNITY FOR PEOPLE AND PETS FAMILY TO BUILD RELATIONSHIPS WITH ADOPTERS, VOLUNTEERS, EMPLOYEES, DONORS AND ANIMALS
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IRS990/ProgSrvcAccomActy2Grp/Desc0OUTREACH & EDUCATION: LAKE HUMANE SOCIETY STRIVES TO SERVE AS AN INVALUABLE RESOURCE TO THEIR COMMUNITY BY ASSISTING PET OWNERS AND THEIR PETS. LHS EDUCATES THE COMMUNITY ON THE PROPER TREATMENT OF ANIMALS AND PROVIDES LOW-COST VACCINE CLINICS AND OBEDIENCE TRAINING FOR ADOPTERS AND COMMUNITY MEMBERS. LHS OFFERS ASSISTANCE AND ADVICE TO PET OWNERS IN ORDER TO KEEP PETS IN THEIR HOMES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0SHELTER MEDICINE: LAKE HUMANE SOCIETY RUNS AN ON-SITE CLINIC TO PROVIDE MEDICAL CARE AND TREATMENT TO PETS IN OUR COLLECTION. EACH ANIMAL RECEIVED CARE FROM OUR ON-SITE ANIMAL CARE CLINIC WHICH PROVIDES PREVENTATIVE MEDICAL CARE AND EMERGENT TREATMENT TO PETS RELINQUISHED BY OUT COUNTY RESIDENTS. LHS GAVE 6,668 VACCINES TO THE PETS IN OUR CARE TO PROMOTE SAFELY AND DISEASE PREVENTION WITHIN OUR COMMUNITY; OUR VETERINARIANS PROVIDED SURGERY ON 819 ANIMALS INCLUDING SPAY/NEUTER FOR ALL CATS, DOGS AND RABBITS TO CONTROL PET OVERPOPULATION AND MICROCHIPS FOR ADOPTABLE PETS TO ENSURE THEY ARE RETURNED TO THEIR FAMILY IF EVER LOST. IN ADDITION TO THIS "STANDARD" MEDICAL CARE, LHS ALSO HELPS PETS IN NEED OF MEDICAL TREATMENT, SURGERIES, AND MEDICATION. EACH ANIMAL IS AN INDIVIDUAL, AND THEIR MEDICAL TREATMENT IS PERSONALIZED TO SUIT THEIR CONDITION AND STAGE IN LIFE. TO ASSIST OUR COMMUNITY LHS ALSO OFFERS AND AFTER HOURS HOTLINE TO HELP GOOD SAMARITANS AND OUR LOCAL POLICE WHO HAVE FOUND ABANDONDED OR INJURED ANIMALS IN NEED OF IMMEDIATE ASSISTANCE.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0HUMANE INVESTIGATION: LAKE HUMANE SOCIETY PROVIDES PROTECTION TO THE COMPANION ANIMALS OF LAKE COUNTY THROUGH THEIR HUMANE INVESTIGATIONS DEPARTMENT. LHS EMPLOYS THE ONLY HUMANE AGENT IN THE COUNTY, WHO IS APPOINTED BY THE LAKE COUNTY PROBATE COURT. THE LAKE HUMANE SOCIETY INVESTIGATED OVER 300 REPORTS OF SUSPECTED ANIMAL ABUSE, NEGLECT AND CRUELTY IN 2018 WHICH RESULTED IN 25 ANIMALS BEING IMPOUNDED AND 6 ANIMAL CRUELTY CONVICTIONS. POST CONVICTIONS FOLLOW UP VISITS ARE NECESSARY TO ENSURE THAT THE INDIVIDUAL CONVICTED IS FOLLOWING THE COURT'S MANDATE WHICH PREVENTS ANY FUTURE ANIMALS FROM BEING HARMED. ANIMAL'S WHICH SUFFER FROM ABUSE AND NEGLECT ARE SOME OF THE MOST FRAGILE ANIMALS WE RECIEVE. SPECIAL CARE IS USED WITH THE ANIMALS THAT ARE SEIZED FROM THEIR OWNERS, THESE PETS RESIDE AT THE SHELTER THE LONGEST AND NEED BOTH MEDICAL AND BEHAVIORAL SUPPORT PRIOR TO ADOPTION. MANY IMPOUNDED PETS HAVE CARE THAT EXCEED 2,500 PER ANIMAL. TIME IS NOT AN ISSUE FOR OUR COMPASSION AND KINDNESS FOR THESE FRAGILE ANIMALS. IMPOUNDED ANIMALS RECEIVE ALL OF THE SUPPORT THEY NEED TO RECOVER FROM THEIR PREVIOUS ABUSE OR NEGLECT VOLUNTEER PROGRAM: LAKE HUMANE SOCIETY RELIES ON DEDICATED VOLUNTEERS TO HELP MAKE THE MISSION COME TO LIFE. WITH A LIMITED STAFF, THE ORGANIZATION TURNS TO VOLUNTEERS TO ASSIST WITH ANIMAL CARE, ENRICHMENT, CUSTOMER SERVICE, OFF-SITE EVENTS, CLERICAL DUTIES, AND MORE. THE VOLUNTEER PROGRAM AT LHS PROVIDES 432 ANIMAL LOVERS WHO DONATED 19,200 HOURS WITH THE REWARDING OPPORTUNITY TO HELP HOMELESS PETS IN NEED RIGHT HERE IN THEIR VERY OWN COMMUNITY. FOSTER FAMILIES OPEN THEIR HEARTS AND THEIR HOMES TO ANIMALS IN NEED OF PERSONALIZED CARE. OVER 657 CRITICAL CARE ANIMALS, SUCH AS INFANT KITTENS AND PUPPIES RECIEVED AROUND THE CLOCK CARE FROM 66 FOSTER HOMES
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