Civic Intelligence

Lenawee Humane Society

990 • Fiscal year 2013 • EIN 38-1574080

Jan 01, 2013 to Dec 31, 2013 • Filed on Apr 21, 2014

705 W Beecher StAdrian, MI 49221

(517) 263-9111

Siviq Scores

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

Liabilities / Assets

77th percentile

0.11x

Higher debt load relative to assets than 77% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

78th percentile

0.06x

Higher debt load relative to revenue than 78% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

59th percentile

6.8%

Higher net margin than 59% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

75th percentile

24%

Faster asset growth than 75% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

35th percentile

-8.0%

Faster revenue growth than 35% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2011 to 2013

Assets

Up

$244,777

Up $48,058 (+24%) from 2012

Net Assets

Up

$218,655

Up $41,941 (+24%) from 2012

Liabilities

Up

$26,122

Up $6,117 (+31%) from 2012

Revenue

$429,263

No earlier filing loaded for comparison.

Expenses

Down

$399,921

Down $20,718 (-4.9%) from 2012

Net Income

$29,342

No earlier filing loaded for comparison.

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 2011: $259,159Liabilities 2011: $15,271Net Assets 2011: $243,8882011Assets 2012: $196,719Liabilities 2012: $20,005Net Assets 2012: $176,7142012Assets 2013: $244,777Liabilities 2013: $26,122Net Assets 2013: $218,6552013Assets 2014: $308,072Liabilities 2014: $19,198Net Assets 2014: $288,8742014Assets 2015: $281,921Liabilities 2015: $16,531Net Assets 2015: $265,3902015Assets 2016: $312,392Liabilities 2016: $15,601Net Assets 2016: $296,7912016Assets 2017: $390,102Liabilities 2017: $21,774Net Assets 2017: $368,3282017Assets 2018: $693,029Liabilities 2018: $27,091Net Assets 2018: $665,9382018Assets 2019: $595,302Liabilities 2019: $49,525Net Assets 2019: $545,7772019Assets 2020: $905,356Liabilities 2020: $11,953Net Assets 2020: $893,4032020Assets 2021: $2,010,430Liabilities 2021: $20,855Net Assets 2021: $1,989,5752021Assets 2022: $2,934,244Liabilities 2022: $56,618Net Assets 2022: $2,877,6262022Assets 2023: $4,145,759Liabilities 2023: $26,328Net Assets 2023: $4,119,4312023Assets 2024: $4,278,477Liabilities 2024: $59,215Net Assets 2024: $4,219,2622024

Highlighted filing

2013

Assets$244,777
Liabilities$26,122
Net Assets$218,655

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $506,766Expenses 2011: $380,248Net Income 2011: $126,5182011Expenses 2012: $420,6392012Revenue 2013: $429,263Expenses 2013: $399,921Net Income 2013: $29,3422013Revenue 2014: $539,802Expenses 2014: $475,146Net Income 2014: $64,6562014Revenue 2015: $495,341Expenses 2015: $525,402Net Income 2015: -$30,0612015Revenue 2016: $550,954Expenses 2016: $524,827Net Income 2016: $26,1272016Revenue 2017: $702,133Expenses 2017: $630,596Net Income 2017: $71,5372017Revenue 2018: $1,003,892Expenses 2018: $703,650Net Income 2018: $300,2422018Revenue 2019: $672,210Expenses 2019: $819,308Net Income 2019: -$147,0982019Revenue 2020: $1,238,019Expenses 2020: $904,987Net Income 2020: $333,0322020Revenue 2021: $2,086,764Expenses 2021: $979,645Net Income 2021: $1,107,1192021Revenue 2022: $1,512,510Expenses 2022: $1,055,566Net Income 2022: $456,9442022Revenue 2023: $2,268,845Expenses 2023: $1,070,651Net Income 2023: $1,198,1942023Revenue 2024: $1,259,878Expenses 2024: $1,213,106Net Income 2024: $46,7722024

Highlighted filing

2013

Revenue$429,263
Expenses$399,921
Net Income$29,342
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Apr 21, 2014
Return Version
2013v3.1
Gross Receipts
$459,508
Mission and Program Overview

Mission

Our mission is to save the lives of animals while enriching the lives of humans.

To care for unwanted animals and provide them with necessary medical treatment, food and shelter until a permanent home environment can be found

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$94,921$127,309▲ $32,388
Cash and Non-Interest-Bearing Accounts$68,153$94,767▲ $26,614
Inventories for Sale or Use$23,579$18,355▼ $5,224
Investments Other Securities$9,408--
Prepaid Expenses and Deferred Charges$467$4,346▲ $3,879
Investments in Publicly Traded Securities$191--
Total Assets$196,719$244,777▲ $48,058
Liabilities
Unsecured Notes Loans Payable-$14,857-
Accounts Payable and Accrued Expenses$20,005$11,265▼ $8,740
Total Liabilities$20,005$26,122▲ $6,117
Net Assets / Fund Balance
Unrestricted Net Assets$176,714$172,121▼ $4,593
Temporarily Rstr Net Assets-$46,534-
Total Net Assets Fund Balance$176,714$218,655▲ $41,941
Total Liabilities and Net Assets / Fund Balance$196,719$244,777▲ $48,058

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$86,074$111,660-
Other Land Buildings$12,694$34,246-
Land$15,081--
Equipment$13,460$14,600-
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$289,877
Program Service Revenue
$118,437
Investment Income
$53
Other Revenue
$20,896
All Other Contributions
$208,841
Change in Net Assets
$29,342

Audited Revenue Reconciliation

Revenue per Audited Statements
$429,263
Revenue Not Reported on Form 990
$81,787
Total Revenue per Audited Statements
$511,050
Total Revenue per Form 990
$429,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$231,764
Other Expenses$168,157
Total Fundraising Expense$24,476
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$160,280$3,023$1,511$164,814
Current Officers, Directors, Trustees, and Key Employees$41,711$2,453$4,907$49,071
Fees for Services Other$38,740--$38,740
All Other Expenses$31,704$785$5,738$38,227
Occupancy$20,396$2,550$2,549$25,495
Payroll Taxes$16,885$458$536$17,879
Depreciation Depletion$10,633$1,329$1,329$13,291
Advertising$10,303--$10,303
Office Expenses$215$1,478$5,391$7,084
Insurance$5,500$1,129$395$7,024
Conferences and Meetings$3,573$801-$4,374
Fees for Services Accounting$2,880$360$360$3,600
Travel$1,969--$1,969
Fees for Services Legal$402$50$50$502
Other Expenses$11,126$429$1,391$429
Total Functional Expenses$358,870$16,575$24,476$399,921

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$469,109
Expenses per Audited Statements$399,921
Total Expenses per Form 990$399,921
Expenses Not Reported on Form 990$69,188
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$51,141
Fundraising Direct Expenses$30,245
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$32,923$25,231$1,940$23,291
Event 2$13,571$4,252$3,290$962
Total Events$132,152$51,141$30,245$20,896
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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 governing body review Part VI line 11

The finance committee compares the financial statements to the 990 and approves before it is filed

CEO executive director top management comp Part VI line 15A

The board evaluates and compares the salary of the Executive Director by using comparable rates within the county

Governing documents etc available to public Part VI line 19

Governing documents are available upon written request

Filing and Contact Details

Filer

EIN
38-1574080

Signing Officer

Name
Jennifer Borton-Rupert
Title
President
Phone
5172639111
Signed
2014-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Borton-Rupert
Formed
1921
Legal Domicile
Mi
Voting Board Members
12
Independent Board Members
12
Employees
9
Volunteers
18

Preparer

Preparer
Meredith a Matthews
Phone
5178151730
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Supplies 10749Special Events 30245Bank Charges 3767Miscellaneous 2182Equipment Lease 6220

Financial Statement Notes

Other revenues not included on Form 990 (Part XI, line 2D)

Special event deductions included as revenue

Other expenses not included on Form 990 (Part XII, line 2D)

Special event deductions included as revenue

Raw XML AppendixShowing 400 of 515 raw XML fields

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/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO CARE FOR UNWANTED ANIMALS AND PROVIDE THEM WITH NECESSARY MEDICAL TREATMENT, FOOD AND SHELTER UNTIL A PERMANENT HOME ENVIRONMENT CAN BE FOUND
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0176714
IRS990/NetAssetsOrFundBalancesEOYAmt0218655
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt020896
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt020896
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt02549
IRS990/OccupancyGrp/ManagementAndGeneralAmt02550
IRS990/OccupancyGrp/ProgramServicesAmt020396
IRS990/OccupancyGrp/TotalAmt025495
IRS990/OfficeExpensesGrp/FundraisingAmt05391
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01478
IRS990/OfficeExpensesGrp/ProgramServicesAmt0215
IRS990/OfficeExpensesGrp/TotalAmt07084
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LICENSE AND FEES
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2REPAIR AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/FundraisingAmt0319
IRS990/OtherExpensesGrp/FundraisingAmt11391
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1319
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21391
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3429
IRS990/OtherExpensesGrp/ProgramServicesAmt02553
IRS990/OtherExpensesGrp/ProgramServicesAmt111126
IRS990/OtherExpensesGrp/TotalAmt020
IRS990/OtherExpensesGrp/TotalAmt13191
IRS990/OtherExpensesGrp/TotalAmt213908
IRS990/OtherExpensesGrp/TotalAmt3429
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt01511
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt03023
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0160280
IRS990/OtherSalariesAndWagesGrp/TotalAmt0164814
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0536
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0458
IRS990/PayrollTaxesGrp/ProgramServicesAmt016885
IRS990/PayrollTaxesGrp/TotalAmt017879
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0467
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04346
IRS990/PrincipalOfficerNm0Jennifer Borton-Rupert
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0ADOPTIONS
IRS990/ProgramServiceRevenueGrp/Desc1DOG LICENSES
IRS990/ProgramServiceRevenueGrp/Desc2STORE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt086733
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14917
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt226787
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt086733
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14917
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt226787
IRS990/ProgSrvcAccomActy2Grp/Desc0Shelter
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0288134
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt091650
IRS990/ProgSrvcAccomActy3Grp/Desc0Humane Education
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt015765
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0163122
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt011
IRS990/PYOtherExpensesAmt0176061
IRS990/PYOtherRevenueAmt0103108
IRS990/PYProgramServiceRevenueAmt0117663
IRS990/PYRevenuesLessExpensesAmt0-36735
IRS990/PYSalariesCompEmpBnftPaidAmt0244578
IRS990/PYTotalExpensesAmt0420639
IRS990/PYTotalRevenueAmt0383904
IRS990/ReconcilationRevenueExpnssAmt029342
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt026787
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0459455
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0377124
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0495661
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0278600
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0296008
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01906848
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt027
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0165
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0207
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt018085
IRS990ScheduleA/OtherIncome170Grp/TotalAmt018085
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99050
IRS990ScheduleA/PublicSupportPY170Pct00.98840
IRS990ScheduleA/PublicSupportTotal170Amt01906848
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0459455
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0377124
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0495661
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0278600
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0296008
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01906848
IRS990ScheduleA/TotalSupportAmt01925140
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt086074
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0111660
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0197734
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt051542
IRS990ScheduleD/DonatedServicesUseFcltsAmt038943
IRS990ScheduleD/EquipmentGrp/BookValueAmt013460
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014600
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt028060
IRS990ScheduleD/ExpensesNotReportedAmt069188
IRS990ScheduleD/ExpensesSubtotalAmt0399921
IRS990ScheduleD/LandGrp/BookValueAmt015081
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt015081
IRS990ScheduleD/OtherExpensesIncludedAmt030245
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012694
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt034246
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt046940
IRS990ScheduleD/OtherRevenueAmt030245
IRS990ScheduleD/RevenueNotReportedAmt081787
IRS990ScheduleD/RevenueSubtotalAmt0429263
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Special event deductions included as revenue
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Special event deductions included as revenue
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Other revenues not included on Form 990 (Part XI, line 2d)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Other expenses not included on Form 990 (Part XII, line 2d)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0127309
IRS990ScheduleD/TotalExpensesPerForm990Amt0399921

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.28$0.06$4.22$1.26$1.21$0.05
2023Detailed filing. Detailed filing data is available for this year.$4.15$0.03$4.12$2.27$1.07$1.20
2022Detailed filing. Detailed filing data is available for this year.$2.93$0.06$2.88$1.51$1.06$0.46
2021Detailed filing. Detailed filing data is available for this year.$2.01$0.02$1.99$2.09$0.98$1.11
2020Detailed filing. Detailed filing data is available for this year.$0.91$0.01$0.89$1.24$0.90$0.33
2019Detailed filing. Detailed filing data is available for this year.$0.60$0.05$0.55$0.67$0.82$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.03$0.67$1.00$0.70$0.30
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.02$0.37$0.70$0.63$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.30$0.55$0.52$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.28$0.02$0.27$0.50$0.53$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.02$0.29$0.54$0.48$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.22$0.43$0.40$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.20$0.02$0.18$0.42
2011Summary only. Only limited summary data is available for this year.$0.26$0.02$0.24$0.51$0.38$0.13