Civic Intelligence

The Humane Society of Dorchester County Inc

EIN 52-0901622 • 501(c)3 • Cambridge, MD

Profile

Baywater animal rescue is a no-kill shelter dedicated to improving the lives of people and pets

4930 Bucktown RoadCambridge, MD 21613

www.baywateranimalrescue.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

75th percentile

23%

Higher net margin than 75% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

66th percentile

9.8%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

9.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,270,864

Up $203,151 (+9.8%) from 2024

Liabilities

Down

$3,608

Down $2,795 (-44%) from 2024

Net Assets

Up

$2,267,256

Up $205,946 (+10.0%) from 2024

Revenue

Up

$780,534

Up $69,256 (+9.7%) from 2024

Expenses

Down

$603,656

Down $8,809 (-1.4%) from 2024

Net Income

Up

$176,878

Up $78,065 (+79%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $235,063Liabilities 2011: $10,747Net Assets 2011: $224,3162011Assets 2012: $380,900Liabilities 2012: $14,065Net Assets 2012: $366,8352012Assets 2013: $401,325Liabilities 2013: $6,461Net Assets 2013: $394,8642013Assets 2014: $572,445Liabilities 2014: $3,846Net Assets 2014: $568,5992014Assets 2015: $592,633Liabilities 2015: $13,496Net Assets 2015: $579,1372015Assets 2016: $598,207Liabilities 2016: $4,847Net Assets 2016: $593,3602016Assets 2017: $610,154Liabilities 2017: $0Net Assets 2017: $610,1542017Assets 2018: $739,707Liabilities 2018: $1,484Net Assets 2018: $738,2232018Assets 2019: $944,728Liabilities 2019: $3,831Net Assets 2019: $940,8972019Assets 2020: $1,130,222Liabilities 2020: $43,666Net Assets 2020: $1,086,5562020Assets 2021: $1,251,998Liabilities 2021: $3,174Net Assets 2021: $1,248,8242021Assets 2022: $1,882,786Liabilities 2022: $3,233Net Assets 2022: $1,879,5532022Assets 2023: $1,937,088Liabilities 2023: $1,695Net Assets 2023: $1,935,3932023Assets 2024: $2,067,713Liabilities 2024: $6,403Net Assets 2024: $2,061,3102024Assets 2025: $2,270,864Liabilities 2025: $3,608Net Assets 2025: $2,267,2562025

Highlighted filing

2025

Assets$2,270,864
Liabilities$3,608
Net Assets$2,267,256

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $191,3062011Expenses 2012: $223,6172012Expenses 2013: $225,1872013Revenue 2014: $379,417Expenses 2014: $225,307Net Income 2014: $154,1102014Revenue 2015: $332,267Expenses 2015: $290,126Net Income 2015: $42,1412015Revenue 2016: $320,764Expenses 2016: $302,081Net Income 2016: $18,6832016Revenue 2017: $275,522Expenses 2017: $285,368Net Income 2017: -$9,8462017Revenue 2018: $414,174Expenses 2018: $294,887Net Income 2018: $119,2872018Revenue 2019: $523,002Expenses 2019: $313,638Net Income 2019: $209,3642019Revenue 2020: $511,979Expenses 2020: $369,077Net Income 2020: $142,9022020Revenue 2021: $511,142Expenses 2021: $380,552Net Income 2021: $130,5902021Revenue 2022: $1,048,597Expenses 2022: $412,107Net Income 2022: $636,4902022Revenue 2023: $591,567Expenses 2023: $545,017Net Income 2023: $46,5502023Revenue 2024: $711,278Expenses 2024: $612,465Net Income 2024: $98,8132024Revenue 2025: $780,534Expenses 2025: $603,656Net Income 2025: $176,8782025

Highlighted filing

2025

Revenue$780,534
Expenses$603,656
Net Income$176,878

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$0.78$0.60$0.18
2024Summary only. Only limited summary data is available for this year.$2.07$0.01$2.06$0.71$0.61$0.10
2023Summary only. Only limited summary data is available for this year.$1.94$0.00$1.94$0.59$0.55$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.00$1.88$1.05$0.41$0.64
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.51$0.38$0.13
2020Summary only. Only limited summary data is available for this year.$1.13$0.04$1.09$0.51$0.37$0.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$0.52$0.31$0.21
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.74$0.00$0.74$0.41$0.29$0.12
2017Summary only. Only limited summary data is available for this year.$0.61$0.00$0.61$0.28$0.29$0.01
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.60$0.00$0.59$0.32$0.30$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.59$0.01$0.58$0.33$0.29$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.57$0.00$0.57$0.38$0.23$0.15
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.01$0.39$0.23
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.01$0.37$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.24$0.01$0.22$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 17, 2025
Return Version
2024v5.2
Gross Receipts
$808,724
Mission and Program Overview

Mission

Baywater animal rescue is a no-kill shelter dedicated to improving the lives of people and pets

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,104,136$1,271,900▲ $167,764
Land, Buildings, and Equipment, Net$914,767$931,608▲ $16,841
Cash and Non-Interest-Bearing Accounts$43,080$60,671▲ $17,591
Prepaid Expenses and Deferred Charges$5,730$6,685▲ $955
Total Assets$2,067,713$2,270,864▲ $203,151
Liabilities
Accounts Payable and Accrued Expenses$6,403$3,608▼ $2,795
Total Liabilities$6,403$3,608▼ $2,795
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,932,715$2,117,799▲ $185,084
Net Assets With Donor Restrictions$128,595$149,457▲ $20,862
Total Net Assets Fund Balance$2,061,310$2,267,256▲ $205,946
Total Liabilities and Net Assets / Fund Balance$2,067,713$2,270,864▲ $203,151

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$816,425$126,203-
Other Land Buildings$3,641$3,875-
Land$31,048--
Equipment$31,311$52,525-
Leasehold Improvements$49,183$36,975-
Compensation and Service Providers

Board Members and Trustees

NameTitle
L Thomas Divilio MdPresident
Linda RossiVice President
Barbara AyresDirector
Diane RobertsonDirector
Francesca RendellDirector
Jan HynsonDirector
Nancy SheretzDirector
Susan BashamDirector
Melissa MartinekTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$475,619
Program Service Revenue
$67,546
Investment Income
$43,697
Other Revenue
$193,672
All Other Contributions
$475,619
Change in Net Assets
$176,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$336,486
Other Expenses$267,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$291,581$15,346-$306,927
Depreciation Depletion$33,109$14,189-$47,298
Payroll Taxes$28,081$1,478-$29,559
All Other Expenses$17,020$4,742-$21,762
Other Expenses$17,954--$17,954
Occupancy$11,040--$11,040
Fees for Services Accounting$4,364$6,546-$10,910
Insurance$8,480$1,496-$9,976
Advertising$342$342-$684
Total Functional Expenses$559,517$44,139$0$603,656
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$221,862
Fundraising Direct Expenses$28,190
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Gala$88,620$88,620$13,447$75,173
Direct Mail Campaign$75,410$75,410$10,700$64,710
Total Events$221,862$221,862$28,190$193,672
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
No
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, Part VI, Section B, Line 11B

A copy of the 990 is provided to the executive director and president for review prior to filing.

Form 990, Part VI, Section C, Line 19

Governing documents, financial statements and the conflict of interest policy are available upon request.

Filing and Contact Details

Filer

Filer Name
The Humane Society of
EIN
52-0901622
Phone
4102283090
Address
4930 BUCKTOWN ROAD, CAMBRIDGE, MD 21613
Doing Business As
Baywater Animal Rescue

Signing Officer

Name
L Thomas Divilio Md
Title
President
Phone
4102283090
Signed
2025-12-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
L Thomas Divilio Md
Formed
1948
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
12
Volunteers
10

Preparer

Firm
Chambers & Nier Pc
Address
PO BOX 148, DENTON, MD 21629
Preparer
Brandon T Nier CPA
Phone
4104791171
Raw XML AppendixShowing 400 of 412 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR AND PRESIDENT FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.
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IRS990/WebsiteAddressTxt0WWW.BAYWATERANIMALRESCUE.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0L THOMAS DIVILIO MD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04102283090
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE HUMANE SOCIETY OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DORCHESTER COUNTY INC
ReturnHeader/Filer/BusinessNameControlTxt0HUMA
ReturnHeader/Filer/EIN0520901622
ReturnHeader/Filer/PhoneNum04102283090
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