Civic Intelligence

Rabun Paws 4 Life Inc.

990 • Fiscal year 2019 • EIN 46-0965707

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 10, 2020

PO Box 216Clayton, GA 30525

(706) 782-5422

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

73rd percentile

0.03x

Higher debt load relative to revenue than 73% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Net Margin

53rd percentile

4.7%

Higher net margin than 53% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

2019 filings • 501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

66th percentile

14%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

34th percentile

-10%

Faster revenue growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • <$500k nonprofits • Annualized from 2018 to 2019

Assets

Up

$166,315

Up $20,549 (+14%) from 2018

Net Assets

Up

$155,017

Up $18,571 (+14%) from 2018

Liabilities

Up

$11,298

Up $1,978 (+21%) from 2018

Revenue

Down

$391,982

Down $44,343 (-10%) from 2018

Expenses

Down

$373,411

Down $31,768 (-7.8%) from 2018

Net Income

Down

$18,571

Down $12,575 (-40%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2013: $38,951Liabilities 2013: $9,521Net Assets 2013: $29,4302013Assets 2014: $47,402Liabilities 2014: $5,881Net Assets 2014: $41,5212014Assets 2015: $105,878Liabilities 2015: $24,700Net Assets 2015: $81,1782015Assets 2016: $131,169Liabilities 2016: $9,720Net Assets 2016: $121,4492016Assets 2017: $114,939Liabilities 2017: $9,639Net Assets 2017: $105,3002017Assets 2018: $145,766Liabilities 2018: $9,320Net Assets 2018: $136,4462018Assets 2019: $166,315Liabilities 2019: $11,298Net Assets 2019: $155,0172019Assets 2020: $250,346Liabilities 2020: $46,562Net Assets 2020: $203,7842020Assets 2021: $677,240Liabilities 2021: $49,170Net Assets 2021: $628,0702021Assets 2022: $842,398Liabilities 2022: $6,447Net Assets 2022: $835,9512022Assets 2023: $652,954Liabilities 2023: $0Net Assets 2023: $652,9542023Assets 2024: $458,966Liabilities 2024: $4,761Net Assets 2024: $454,2052024Assets 2025: $314,134Liabilities 2025: $17,457Net Assets 2025: $296,6772025

Highlighted filing

2019

Assets$166,315
Liabilities$11,298
Net Assets$155,017

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2013: $229,142Expenses 2013: $199,712Net Income 2013: $29,4302013Revenue 2014: $445,954Expenses 2014: $433,963Net Income 2014: $11,9912014Revenue 2015: $337,081Expenses 2015: $296,760Net Income 2015: $40,3212015Revenue 2016: $386,243Expenses 2016: $352,587Net Income 2016: $33,6562016Revenue 2017: $360,987Expenses 2017: $377,136Net Income 2017: -$16,1492017Revenue 2018: $436,325Expenses 2018: $405,179Net Income 2018: $31,1462018Revenue 2019: $391,982Expenses 2019: $373,411Net Income 2019: $18,5712019Revenue 2020: $409,040Expenses 2020: $360,273Net Income 2020: $48,7672020Revenue 2021: $830,012Expenses 2021: $405,726Net Income 2021: $424,2862021Revenue 2022: $719,484Expenses 2022: $465,466Net Income 2022: $254,0182022Revenue 2023: $431,717Expenses 2023: $614,714Net Income 2023: -$182,9972023Revenue 2024: $449,581Expenses 2024: $733,710Net Income 2024: -$284,1292024Revenue 2025: $612,950Expenses 2025: $770,478Net Income 2025: -$157,5282025

Highlighted filing

2019

Revenue$391,982
Expenses$373,411
Net Income$18,571
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$391,982
Mission and Program Overview

Mission

The mission of rabun paws for life is to make a positive difference in rabun county by providing a no-kill animal controlservice and shelter to care for and protect

The mission of rabun paws 4 life is to make a positive difference in rabun county by providing a no-kill animal control, service and shelter to care for and protect animals from abuse, neglect and abandonment

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$101,537$127,509▲ $25,972
Land, Buildings, and Equipment, Net$42,779$38,356▼ $4,423
Total Assets$145,766$166,315▲ $20,549
Other Assets Total$1,450$450▼ $1,000
Liabilities
Accounts Payable and Accrued Expenses$9,320$11,298▲ $1,978
Total Liabilities$9,320$11,298▲ $1,978
Net Assets / Fund Balance
Unrestricted Net Assets$120,476$113,768▼ $6,708
Temporarily Rstr Net Assets$15,970$41,249▲ $25,279
Total Net Assets Fund Balance$136,446$155,017▲ $18,571
Total Liabilities and Net Assets / Fund Balance$145,766$166,315▲ $20,549

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,729$17,456$31,185
Leasehold Improvements$24,627$7,596-
Other Assets Org$450--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jennifer MarcellinoCEO
Carol HughesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$374,277
Program Service Revenue
$14,948
Investment Income
$0
Other Revenue
$2,757
All Other Contributions
$147,846
Change in Net Assets
$18,571

Audited Revenue Reconciliation

Revenue per Audited Statements
$391,982
Total Revenue per Audited Statements
$391,982
Total Revenue per Form 990
$391,982
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$187,135
Other Expenses$186,276
Total Fundraising Expense$8,504
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$173,801--$173,801
Occupancy$25,800--$25,800
All Other Expenses$14,567--$14,567
Payroll Taxes$13,334--$13,334
Fees for Services Accounting-$13,060-$13,060
Insurance$11,792--$11,792
Depreciation Depletion$7,065--$7,065
Office Expenses-$6,915-$6,915
Travel$3,490--$3,490
Other Expenses$213-$8,504$213
Total Functional Expenses$344,932$19,975$8,504$373,411

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$373,411
Total Expenses per Audited Statements$373,411
Total Expenses per Form 990$373,411
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fur Ball----
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
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
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 governing body of rabun paws 4 life inc received, examined and approved this form 990 at a regular board meeting prior to signature and filing

CEO executive director top management comp Part VI line 15A

Rabun paws for life inc does not compensate any of the officers , directors or top management officials of the organization. Only operational employees of the orgainzation are compensated.

Other officer or key employee compensation Part VI line 15B

Key employee (shelter director) compensation is determined by the board of directors. Approval is based on vote in accordance with by-laws

Governing documents etc available to public Part VI line 19

Governing documents are made avaiable to the public upon request with the exception of confidential personnel records

Filing and Contact Details

Filer

Filer Name
Rabun Paws 4 Life Inc
EIN
46-0965707
Address
PO BOX 216, CLAYTON, GA 30525

Signing Officer

Name
Jennifer Marcellino
Title
CEO
Phone
7067825422
Signed
2020-02-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Marcellino
Formed
2012
Legal Domicile
Ga
Voting Board Members
7
Independent Board Members
7
Employees
10
Volunteers
8

Preparer

Firm
Jack Green CPA
Address
PO BOX 342, TOCCOA, GA 30577
Preparer
Jack Green
Phone
7068867143
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BODY OF RABUN PAWS 4 LIFE INC RECEIVED, EXAMINED AND APPROVED THIS FORM 990 AT A REGULAR BOARD MEETING PRIOR TO SIGNATURE AND FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RABUN PAWS FOR LIFE INC DOES NOT COMPENSATE ANY OF THE OFFICERS , DIRECTORS OR TOP MANAGEMENT OFFICIALS OF THE ORGANIZATION. ONLY OPERATIONAL EMPLOYEES OF THE ORGAINZATION ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KEY EMPLOYEE (SHELTER DIRECTOR) COMPENSATION IS DETERMINED BY THE BOARD OF DIRECTORS. APPROVAL IS BASED ON VOTE IN ACCORDANCE WITH BY-LAWS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAIABLE TO THE PUBLIC UPON REQUEST WITH THE EXCEPTION OF CONFIDENTIAL PERSONNEL RECORDS
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IRS990/TotalAssetsEOYAmt0166315
IRS990/TotalAssetsGrp/BOYAmt0145766
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IRS990/TotalContributionsAmt0374277
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt08504
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt019975
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0344932
IRS990/TotalFunctionalExpensesGrp/TotalAmt0373411
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09320
IRS990/TotalLiabilitiesEOYAmt011298
IRS990/TotalLiabilitiesGrp/BOYAmt09320
IRS990/TotalLiabilitiesGrp/EOYAmt011298
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136446
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0155017
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02697
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02697
IRS990/TotalProgramServiceExpensesAmt0344932
IRS990/TotalProgramServiceRevenueAmt014948
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt017705
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0391982
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145766
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0166315
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt03490
IRS990/TravelGrp/TotalAmt03490
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0120476
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0113768
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.RABUNPAWS4LIFE
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER MARCELLINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum07067825422
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RABUN PAWS 4 LIFE INC
ReturnHeader/Filer/BusinessNameControlTxt0RABU
ReturnHeader/Filer/EIN0460965707
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 216
ReturnHeader/Filer/USAddress/CityNm0CLAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030525
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0474F3171E37262AA63F9E9739E9A6CD01C9A4170
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0474F3171E37262AA63F9E9739E9A6CD01C9A4170
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId05867482020007l2myvr2
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-01-07
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt071.30.12.100
ReturnHeader/FilingSecurityInformation/IPDt02020-01-07
ReturnHeader/FilingSecurityInformation/IPTm014:27:43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581375631
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JACK GREEN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 342
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0TOCCOA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030577
ReturnHeader/PreparerPersonGrp/PhoneNum07068867143
ReturnHeader/PreparerPersonGrp/PreparationDt02020-01-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JACK GREEN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-01-02T17:37:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-07-01
ReturnHeader/TaxPeriodEndDt02019-06-30
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.14$0.17$2.97$6.13$7.70$1.58
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.59$0.05$4.54$4.50$7.34$2.84
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.53$0.00$6.53$4.32$6.15$1.83
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.42$0.06$8.36$7.19$4.65$2.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.77$0.49$6.28$8.30$4.06$4.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.50$0.47$2.04$4.09$3.60$0.49
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.11$1.55$3.92$3.73$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.09$1.36$4.36$4.05$0.31
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.10$1.05$3.61$3.77$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.31$0.10$1.21$3.86$3.53$0.34
2015Detailed filing. Detailed filing data is available for this year.$1.06$0.25$0.81$3.37$2.97$0.40
2014Detailed filing. Detailed filing data is available for this year.$0.47$0.06$0.42$4.46$4.34$0.12
2013Summary only. Only limited summary data is available for this year.$0.39$0.10$0.29$2.29$2.00$0.29