Civic Intelligence

Boone Area Humane Society Inc

EIN 42-1103543 • 501(c)3 • Boone, IA

Profile

Ensuring humane treatment of animals and providing animal welfare and control services to boone, boone county and surrounding communities

228 W 16thBoone, IA 50036

www.bahs.us

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.01x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.01x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-5.9%

Higher net margin than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-4.5%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

35th percentile

-18%

Faster revenue growth than 35% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$456,076

Down $21,581 (-4.5%) from 2023

Liabilities

Down

$5,040

Down $450 (-8.2%) from 2023

Net Assets

Down

$451,036

Down $21,131 (-4.5%) from 2023

Revenue

Down

$360,898

Down $81,854 (-18%) from 2023

Expenses

Down

$382,029

Down $21,150 (-5.2%) from 2023

Net Income

Down

-$21,131

Down $60,704 (-153%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2011: $659,068Liabilities 2011: $1,946Net Assets 2011: $657,1222011Assets 2012: $477,705Liabilities 2012: $2,534Net Assets 2012: $475,1712012Assets 2013: $468,786Liabilities 2013: $1,760Net Assets 2013: $467,0262013Assets 2014: $501,600Liabilities 2014: $1,659Net Assets 2014: $499,9412014Assets 2015: $582,806Liabilities 2015: $1,679Net Assets 2015: $581,1272015Assets 2016: $604,523Liabilities 2016: $1,673Net Assets 2016: $602,8502016Assets 2017: $662,145Liabilities 2017: $1,865Net Assets 2017: $660,2802017Assets 2018: $591,829Liabilities 2018: $1,785Net Assets 2018: $590,0442018Assets 2019: $561,299Liabilities 2019: $440Net Assets 2019: $560,8592019Assets 2020: $487,579Liabilities 2020: $25,440Net Assets 2020: $462,1392020Assets 2021: $485,218Liabilities 2021: $440Net Assets 2021: $484,7782021Assets 2022: $438,876Liabilities 2022: $10,384Net Assets 2022: $428,4922022Assets 2023: $477,657Liabilities 2023: $5,490Net Assets 2023: $472,1672023Assets 2024: $456,076Liabilities 2024: $5,040Net Assets 2024: $451,0362024

Highlighted filing

2024

Assets$456,076
Liabilities$5,040
Net Assets$451,036

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $242,840Expenses 2011: $243,778Net Income 2011: -$9382011Revenue 2012: $301,439Expenses 2012: $483,390Net Income 2012: -$181,9512012Expenses 2013: $248,2102013Revenue 2014: $302,927Expenses 2014: $265,012Net Income 2014: $37,9152014Revenue 2015: $319,008Expenses 2015: $232,822Net Income 2015: $86,1862015Revenue 2016: $290,385Expenses 2016: $268,662Net Income 2016: $21,7232016Revenue 2017: $355,321Expenses 2017: $297,893Net Income 2017: $57,4282017Revenue 2018: $312,379Expenses 2018: $382,608Net Income 2018: -$70,2292018Revenue 2019: $318,951Expenses 2019: $348,136Net Income 2019: -$29,1852019Revenue 2020: $272,451Expenses 2020: $371,171Net Income 2020: -$98,7202020Revenue 2021: $373,723Expenses 2021: $372,017Net Income 2021: $1,7062021Revenue 2022: $360,864Expenses 2022: $399,843Net Income 2022: -$38,9792022Revenue 2023: $442,752Expenses 2023: $403,179Net Income 2023: $39,5732023Revenue 2024: $360,898Expenses 2024: $382,029Net Income 2024: -$21,1312024

Highlighted filing

2024

Revenue$360,898
Expenses$382,029
Net Income-$21,131

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.56$0.05$4.51$3.61$3.82$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.78$0.05$4.72$4.43$4.03$0.40
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.39$0.10$4.28$3.61$4.00$0.39
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.85$0.00$4.85$3.74$3.72$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.88$0.25$4.62$2.72$3.71$0.99
2019Summary only. Only limited summary data is available for this year.$5.61$0.00$5.61$3.19$3.48$0.29
2018Detailed filing. Detailed filing data is available for this year.$5.92$0.02$5.90$3.12$3.83$0.70
2017Detailed filing. Detailed filing data is available for this year.$6.62$0.02$6.60$3.55$2.98$0.57
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.02$6.03$2.90$2.69$0.22
2015Detailed filing. Detailed filing data is available for this year.$5.83$0.02$5.81$3.19$2.33$0.86
2014Detailed filing. Detailed filing data is available for this year.$5.02$0.02$5.00$3.03$2.65$0.38
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$0.02$4.67$2.48
2012Summary only. Only limited summary data is available for this year.$4.78$0.03$4.75$3.01$4.83$1.82
2011Summary only. Only limited summary data is available for this year.$6.59$0.02$6.57$2.43$2.44$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 10, 2025
Return Version
2023v6.0
Gross Receipts
$360,898
Mission and Program Overview

Mission

Ensuring humane treatment of animals and providing animal welfare and control services to boone, boone county and surrounding communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$242,300$238,397▼ $3,903
Cash and Non-Interest-Bearing Accounts$223,384$130,589▼ $92,795
Savings and Temporary Cash Investments$1,848$82,037▲ $80,189
Investments Other Securities$5,073$0▼ $5,073
Intangible Assets$5,052$5,052→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$477,657$456,076▼ $21,581
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$5,490$5,040▼ $450
Total Liabilities$5,490$5,040▼ $450
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$445,327$424,196▼ $21,131
Net Assets With Donor Restrictions$26,840$26,840→ $0
Total Net Assets Fund Balance$472,167$451,036▼ $21,131
Total Liabilities and Net Assets / Fund Balance$477,657$456,076▼ $21,581

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$178,949$244,828$423,777
Equipment$29,399$247,075$276,474
Leasehold Improvements$8,549$41,668$50,217
Land$21,500-$21,500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kim AdamsPresident
Kim MechuraBoard Member
Kim MedBoard Member
Mary Rothermund-stampBoard Member
Monica BeckerBoard Member
Sammi ElliottBoard Member
Roxanne ClemonsSecretary
Corrinne GroverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$201,854
Program Service Revenue
$144,673
Investment Income
$146
Other Revenue
$14,225
All Other Contributions
$201,854
Change in Net Assets
$-21,131
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$253,904
Other Expenses$128,125
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,983$54,694-$230,677
Occupancy$19,515$6,505-$26,020
Payroll Taxes$17,720$5,507-$23,227
Depreciation Depletion$13,926$4-$13,930
Insurance$7,382$2,461-$9,843
Office Expenses-$6,302-$6,302
Fees for Services Accounting-$4,154-$4,154
Other Expenses$2,423$495-$2,918
Fees for Services Other-$8-$8
Total Functional Expenses$301,899$80,130$0$382,029
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The membership of the humane society consists of all members who have paid the appropriate membership fees. The annual membership fees are as follows:single $20familty $30business $75patron $100

Form 990, Part VI, Section A, Line 7A

The membership of the humane society shall have the power to vote at the annual meeting and for the elections of the board of directors

Form 990, Part VI, Section A, Line 7B

The only decision of the governing body subject to the approval of its membership is by-laws change.

Form 990, Part VI, Section B, Line 11B

A copy of the respective tax returns is shared with the treasurer and president for their approval and signature before it is filed. The copy may or may not be filed before board's next meeting, depending on the timing of the meeting and the deadline for filing the returns. The board at the next regualry scheduled meeting occuring after its completion reviews the returns and such action is documented in the board meeting minutes.

Form 990, Part VI, Section B, Line 12C

Officers, director, board member or member of a committee annually discloses potential conflicts of interest of themselves and their families on a conflict of interest statements distributed by the president of the humane society. The president insures that all statements are completed; reviews them for conflicts, and submits to the board for review any statements that discloses actual or potential conflicts.

Form 990, Part VI, Section B, Line 15A

The board of directors conducts an annual review of the shelter manager's performance. The compensation shall be reviewed and approved using comparable compensation for similarly qualified persons in functionally comparable positions at similarly situation organizations. From this review, it is submitted to the board for approval.

Form 990, Part VI, Section C, Line 19

The humane society makes its governing documents and conflict of interest policy available to the public upon request either verbally, in person or in writing from its offices.

Filing and Contact Details

Filer

Filer Name
Boone Area Humane Society Inc
EIN
42-1103543
Phone
5154326112
Address
228 W 16TH, BOONE, IA 50036

Signing Officer

Name
Corrinne Grover
Title
Treasurer
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Adams
Formed
1977
Legal Domicile
Ia
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
97

Preparer

Firm
Houston & Seeman PC
Address
724 Story St 601, Boone, IA 50036
Preparer
Kevin N Houston
Phone
5154321176
Raw XML AppendixShowing 400 of 446 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/ReportLandBuildingEquipmentInd0true
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERSHIP OF THE HUMANE SOCIETY CONSISTS OF ALL MEMBERS WHO HAVE PAID THE APPROPRIATE MEMBERSHIP FEES. THE ANNUAL MEMBERSHIP FEES ARE AS FOLLOWS:SINGLE $20FAMILTY $30BUSINESS $75PATRON $100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP OF THE HUMANE SOCIETY SHALL HAVE THE POWER TO VOTE AT THE ANNUAL MEETING AND FOR THE ELECTIONS OF THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ONLY DECISION OF THE GOVERNING BODY SUBJECT TO THE APPROVAL OF ITS MEMBERSHIP IS BY-LAWS CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE RESPECTIVE TAX RETURNS IS SHARED WITH THE TREASURER AND PRESIDENT FOR THEIR APPROVAL AND SIGNATURE BEFORE IT IS FILED. THE COPY MAY OR MAY NOT BE FILED BEFORE BOARD'S NEXT MEETING, DEPENDING ON THE TIMING OF THE MEETING AND THE DEADLINE FOR FILING THE RETURNS. THE BOARD AT THE NEXT REGUALRY SCHEDULED MEETING OCCURING AFTER ITS COMPLETION REVIEWS THE RETURNS AND SUCH ACTION IS DOCUMENTED IN THE BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS, DIRECTOR, BOARD MEMBER OR MEMBER OF A COMMITTEE ANNUALLY DISCLOSES POTENTIAL CONFLICTS OF INTEREST OF THEMSELVES AND THEIR FAMILIES ON A CONFLICT OF INTEREST STATEMENTS DISTRIBUTED BY THE PRESIDENT OF THE HUMANE SOCIETY. THE PRESIDENT INSURES THAT ALL STATEMENTS ARE COMPLETED; REVIEWS THEM FOR CONFLICTS, AND SUBMITS TO THE BOARD FOR REVIEW ANY STATEMENTS THAT DISCLOSES ACTUAL OR POTENTIAL CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS CONDUCTS AN ANNUAL REVIEW OF THE SHELTER MANAGER'S PERFORMANCE. THE COMPENSATION SHALL BE REVIEWED AND APPROVED USING COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATION ORGANIZATIONS. FROM THIS REVIEW, IT IS SUBMITTED TO THE BOARD FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE HUMANE SOCIETY MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST EITHER VERBALLY, IN PERSON OR IN WRITING FROM ITS OFFICES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, Line 19
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