Civic Intelligence

Bloomington Pets Alive Inc.

990 • Fiscal year 2018 • EIN 36-4516780

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 21, 2019

2444 South Walnut StreetBloomington, IN 47401

(812) 824-1349

Siviq Scores

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

Liabilities / Assets

66th percentile

0.23x

Higher debt load relative to assets than 66% of similar nonprofits.

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

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

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

Net Margin

32nd percentile

-2.7%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

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

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

Asset Growth

40th percentile

-1.2%

Faster asset growth than 40% of similar nonprofits.

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

Revenue Growth

56th percentile

6.3%

Faster revenue growth than 56% of similar nonprofits.

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

Assets

Down

$373,245

Down $4,580 (-1.2%) from 2017

Net Assets

Down

$287,755

Down $32,264 (-10%) from 2017

Liabilities

Up

$85,490

Up $27,684 (+48%) from 2017

Revenue

Up

$1,191,308

Up $70,746 (+6.3%) from 2017

Expenses

Up

$1,223,572

Up $67,560 (+5.8%) from 2017

Net Income

Up

-$32,264

Up $3,186 (+9.0%) from 2017

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $360,217Liabilities 2014: $28,730Net Assets 2014: $331,4872014Assets 2015: $492,280Liabilities 2015: $48,499Net Assets 2015: $443,7812015Assets 2016: $419,666Liabilities 2016: $64,197Net Assets 2016: $355,4692016Assets 2017: $377,825Liabilities 2017: $57,806Net Assets 2017: $320,0192017Assets 2018: $373,245Liabilities 2018: $85,490Net Assets 2018: $287,7552018Assets 2019: $391,013Liabilities 2019: $119,905Net Assets 2019: $271,1082019Assets 2020: $387,437Liabilities 2020: $61,536Net Assets 2020: $325,9012020Assets 2021: $489,697Liabilities 2021: $83,697Net Assets 2021: $406,0002021Assets 2022: $387,995Liabilities 2022: $129,189Net Assets 2022: $258,8062022Assets 2023: $377,231Liabilities 2023: $97,178Net Assets 2023: $280,0532023Assets 2024: $374,967Liabilities 2024: $105,124Net Assets 2024: $269,8432024

Highlighted filing

2018

Assets$373,245
Liabilities$85,490
Net Assets$287,755

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $1,150,665Expenses 2014: $1,065,298Net Income 2014: $85,3672014Revenue 2015: $1,216,313Expenses 2015: $1,133,096Net Income 2015: $83,2172015Revenue 2016: $1,086,733Expenses 2016: $1,103,421Net Income 2016: -$16,6882016Revenue 2017: $1,120,562Expenses 2017: $1,156,012Net Income 2017: -$35,4502017Revenue 2018: $1,191,308Expenses 2018: $1,223,572Net Income 2018: -$32,2642018Revenue 2019: $1,037,699Expenses 2019: $1,054,498Net Income 2019: -$16,7992019Revenue 2020: $926,768Expenses 2020: $871,976Net Income 2020: $54,7922020Revenue 2021: $1,264,185Expenses 2021: $1,235,727Net Income 2021: $28,4582021Revenue 2022: $1,279,555Expenses 2022: $1,426,749Net Income 2022: -$147,1942022Revenue 2023: $1,408,561Expenses 2023: $1,387,314Net Income 2023: $21,2472023Revenue 2024: $1,665,347Expenses 2024: $1,675,557Net Income 2024: -$10,2102024

Highlighted filing

2018

Revenue$1,191,308
Expenses$1,223,572
Net Income-$32,264
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 21, 2019
Return Version
2018v3.1
Gross Receipts
$1,195,979
Mission and Program Overview

Mission

Pets alive provides the compassionate solution to end the unnecessary euthanasia of cats and dogs by offering affordable, high-quality spay/neuter services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$177,085$202,654▲ $25,569
Savings and Temporary Cash Investments$100,212$100,563▲ $351
Land, Buildings, and Equipment, Net$57,400$32,181▼ $25,219
Inventories for Sale or Use$23,067$19,245▼ $3,822
Accounts Receivable$10,623$12,580▲ $1,957
Prepaid Expenses and Deferred Charges$9,438$6,022▼ $3,416
Total Assets$377,825$373,245▼ $4,580
Liabilities
Accounts Payable and Accrued Expenses$53,266$58,335▲ $5,069
Deferred Revenue$4,540$27,155▲ $22,615
Total Liabilities$57,806$85,490▲ $27,684
Net Assets / Fund Balance
Unrestricted Net Assets$315,479$260,600▼ $54,879
Temporarily Rstr Net Assets$4,540$27,155▲ $22,615
Total Net Assets Fund Balance$320,019$287,755▼ $32,264
Total Liabilities and Net Assets / Fund Balance$377,825$373,245▼ $4,580

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$32,181$314,658$346,839
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jana McgeeChair
Chris HazelBoard
Karla KamstraDevelopment
Lorne AubinDevelopment
Allison HessFinance
Craig RichardsFinance Comm
Jennifer TurrentineSecretary
Kelly FischerTreasurer
Martina ChanceVP
Revenue and Support

Revenue Composition

Contributions and Grants
$274,999
Program Service Revenue
$897,062
Investment Income
$350
Other Revenue
$18,897
All Other Contributions
$274,999
Change in Net Assets
$-32,264

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,191,308
Total Revenue per Audited Statements
$1,191,308
Total Revenue per Form 990
$1,191,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$794,189
Other Expenses$429,383
Total Fundraising Expense$57,156
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$585,488$68,881$34,440$688,809
Occupancy$60,863$7,515$6,762$75,140
Payroll Taxes$45,621$5,367$2,684$53,672
Other Employee Benefits$43,952$5,171$2,585$51,708
Depreciation Depletion$30,973$3,644$1,822$36,439
Insurance$14,017$1,649$825$16,491
Other Expenses$2,321$5,065$3,012$10,398
Fees for Services Accounting-$8,280-$8,280
Advertising--$4,939$4,939
Information Technology$1,477$174$87$1,738
All Other Expenses$921--$921
Travel$839--$839
Total Functional Expenses$1,060,670$105,746$57,156$1,223,572

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,223,572
Total Expenses per Audited Statements$1,223,572
Total Expenses per Form 990$1,223,572
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$15,222
Gaming Gross Income$8,234
Gaming Direct Expenses$3,545
Fundraising Direct Expenses$1,126
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Calendar Contes$15,222$15,222$1,126$14,096
Total Events$15,222$15,222$1,126$14,096
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
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

Form 990, Page 6, Part VI, Line 11B

The form 990 is given to the president for review and signature prior to filing. It is also available to all board members for their review prior to submission.

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

The annual disclosure form is distributed and reviewed annually. The board reviews the policies and procedures annually or more frequently if needed.

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

The independent board of directors conducts annual reviews with all of top management and decides their compensation.

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

Annual reviews for staff are conducted by the management person in charge of that department. Manager's reviews are conducted by the executive director. Hourly wages are set by the executive director and salaries are set by the board of directors.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are available for viewing by the public at the office located at 2444 south walnut street, bloomington, in 47401. These documents are available upon request at the address listed above during regular business hours.

Filing and Contact Details

Filer

Filer Name
Bloomington Pets Alive Inc
EIN
36-4516780
Phone
8128241349
Address
2444 SOUTH WALNUT STREET, BLOOMINGTON, IN 47401

Signing Officer

Name
Melissa Lewis
Title
Executive Director
Phone
8123491349
Signed
2019-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Melissa Lewis
Formed
2004
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
25
Volunteers
56

Preparer

Firm
Turpen & Deckard LLC
Address
1509 J ST, BEDFORD, IN 47421
Preparer
Debra S Deckard CPA
Phone
8122754444
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers are utilized for filing, cleaning, special events, donor cultivation and community education.

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

With two full-time veterinarians bpa provides veterinary services to animals. In 2018, over 12,000 surgeries were performed, over 15,500 in- house vaccinations, and over 900 heartworm tests for a total of over 28,400 animals receiving clinic services. A.) provided transportation for over 8,800 in 2018 from 20 animal shelters and transport partners from surrounding counties to the clinic for spay neuter services. B.) provided to our clients'pets in-house vaccinations for over 6,200 dog and 9,300 cat vaccinations in 2018. C.) over 4,000 animals were treated at the wellness clinic in 2018. D.)provided over 12,000 spay and neuter surgeries locally for the purpose of reducing unwanted pet population. E.)provided over 4,500 pounds of food to local animals.

Form 990, Part XI, Line 9

Prior period adjustments depreciation 0 unearned revenue 0 diff bk vs tax deprec 0

Financial Statement Notes

Schedule D, Page 3, Part X

Income taxes the organization is a nonprofit charitable organization as described in section 501(c) (3) of the internal revenue code and therefore made no provision for federal and state income taxes in the accompanying financial statements. In addition, the organization has been determined by the internal revenue service not to be a private foundation within the meaning of section 509(a) of the internal revenue code. There was no unrelated business income for 2018 or 2017. Gifts to the organization are tax deductible. Any penalties and interest associated with uncertain tax positions would be included as part of the income tax provision. For 2018 there were no penalties or interest recognized related to uncertain tax positions. The organization files exempt organization returns with the u.s. Federal and indiana jurisdictions. The organization's returns prior to 2015 are closed. Tax years 2016, 2017 and 2018 are open under the statute of limitations and remain subject to examination by the internal revenue service and indiana department of revenue.

Schedule D, Page 4, Part XI, Line 2D

Prior period adjustments depreciation 0 unearned revenue 0

Schedule D, Page 4, Part XII, Line 2D

DIFF BK VS TAX DEPREC 0

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INCOME TAXES THE ORGANIZATION IS A NONPROFIT CHARITABLE ORGANIZATION AS DESCRIBED IN SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND THEREFORE MADE NO PROVISION FOR FEDERAL AND STATE INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR 2018 OR 2017. GIFTS TO THE ORGANIZATION ARE TAX DEDUCTIBLE. ANY PENALTIES AND INTEREST ASSOCIATED WITH UNCERTAIN TAX POSITIONS WOULD BE INCLUDED AS PART OF THE INCOME TAX PROVISION. FOR 2018 THERE WERE NO PENALTIES OR INTEREST RECOGNIZED RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION FILES EXEMPT ORGANIZATION RETURNS WITH THE U.S. FEDERAL AND INDIANA JURISDICTIONS. THE ORGANIZATION'S RETURNS PRIOR TO 2015 ARE CLOSED. TAX YEARS 2016, 2017 AND 2018 ARE OPEN UNDER THE STATUTE OF LIMITATIONS AND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND INDIANA DEPARTMENT OF REVENUE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PRIOR PERIOD ADJUSTMENTS DEPRECIATION 0 UNEARNED REVENUE 0
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIFF BK VS TAX DEPREC 0
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0CALENDAR CONTES
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01126
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS ARE UTILIZED FOR FILING, CLEANING, SPECIAL EVENTS, DONOR CULTIVATION AND COMMUNITY EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WITH TWO FULL-TIME VETERINARIANS BPA PROVIDES VETERINARY SERVICES TO ANIMALS. IN 2018, OVER 12,000 SURGERIES WERE PERFORMED, OVER 15,500 IN- HOUSE VACCINATIONS, AND OVER 900 HEARTWORM TESTS FOR A TOTAL OF OVER 28,400 ANIMALS RECEIVING CLINIC SERVICES. A.) PROVIDED TRANSPORTATION FOR OVER 8,800 IN 2018 FROM 20 ANIMAL SHELTERS AND TRANSPORT PARTNERS FROM SURROUNDING COUNTIES TO THE CLINIC FOR SPAY NEUTER SERVICES. B.) PROVIDED TO OUR CLIENTS'PETS IN-HOUSE VACCINATIONS FOR OVER 6,200 DOG AND 9,300 CAT VACCINATIONS IN 2018. C.) OVER 4,000 ANIMALS WERE TREATED AT THE WELLNESS CLINIC IN 2018. D.)PROVIDED OVER 12,000 SPAY AND NEUTER SURGERIES LOCALLY FOR THE PURPOSE OF REDUCING UNWANTED PET POPULATION. E.)PROVIDED OVER 4,500 POUNDS OF FOOD TO LOCAL ANIMALS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS GIVEN TO THE PRESIDENT FOR REVIEW AND SIGNATURE PRIOR TO FILING. IT IS ALSO AVAILABLE TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ANNUAL DISCLOSURE FORM IS DISTRIBUTED AND REVIEWED ANNUALLY. THE BOARD REVIEWS THE POLICIES AND PROCEDURES ANNUALLY OR MORE FREQUENTLY IF NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE INDEPENDENT BOARD OF DIRECTORS CONDUCTS ANNUAL REVIEWS WITH ALL OF TOP MANAGEMENT AND DECIDES THEIR COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUAL REVIEWS FOR STAFF ARE CONDUCTED BY THE MANAGEMENT PERSON IN CHARGE OF THAT DEPARTMENT. MANAGER'S REVIEWS ARE CONDUCTED BY THE EXECUTIVE DIRECTOR. HOURLY WAGES ARE SET BY THE EXECUTIVE DIRECTOR AND SALARIES ARE SET BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR VIEWING BY THE PUBLIC AT THE OFFICE LOCATED AT 2444 SOUTH WALNUT STREET, BLOOMINGTON, IN 47401. THESE DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE ADDRESS LISTED ABOVE DURING REGULAR BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7PRIOR PERIOD ADJUSTMENTS DEPRECIATION 0 UNEARNED REVENUE 0 DIFF BK VS TAX DEPREC 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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