Civic Intelligence

Caroline County Humane Society Inc.

990 • Fiscal year 2017 • EIN 52-1528421

Jul 01, 2016 to Jun 30, 2017 • Filed on Apr 24, 2018

407 W Bell StreetRidgely, MD 21660

(410) 820-1600

Siviq Scores

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

Liabilities / Assets

87th percentile

0.62x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.41x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

31st percentile

-2.9%

Higher net margin than 31% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

64th percentile

9.2%

Faster asset growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

42nd percentile

1.2%

Faster revenue growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Up

$417,243

Up $35,057 (+9.2%) from 2016

Net Assets

Down

$160,628

Down $18,127 (-10%) from 2016

Liabilities

Up

$256,615

Up $53,184 (+26%) from 2016

Revenue

Up

$625,458

Up $7,702 (+1.2%) from 2016

Expenses

Up

$643,585

Up $14,786 (+2.4%) from 2016

Net Income

Down

-$18,127

Down $7,084 (-64%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $485,803Liabilities 2012: $179,988Net Assets 2012: $305,8152012Assets 2013: $392,560Liabilities 2013: $178,990Net Assets 2013: $213,5702013Assets 2014: $359,323Liabilities 2014: $178,293Net Assets 2014: $181,0302014Assets 2015: $405,377Liabilities 2015: $215,579Net Assets 2015: $189,7982015Assets 2016: $382,186Liabilities 2016: $203,431Net Assets 2016: $178,7552016Assets 2017: $417,243Liabilities 2017: $256,615Net Assets 2017: $160,6282017Assets 2018: $363,537Liabilities 2018: $144,082Net Assets 2018: $219,4552018Assets 2019: $292,187Liabilities 2019: $135,897Net Assets 2019: $156,2902019Assets 2020: $450,509Liabilities 2020: $146,044Net Assets 2020: $304,4652020Assets 2021: $544,619Liabilities 2021: $112,480Net Assets 2021: $432,1392021Assets 2022: $888,734Liabilities 2022: $112,834Net Assets 2022: $775,9002022Assets 2023: $702,494Liabilities 2023: $112,230Net Assets 2023: $590,2642023Assets 2024: $714,711Liabilities 2024: $99,458Net Assets 2024: $615,2532024Assets 2025: $690,999Liabilities 2025: $75,977Net Assets 2025: $615,0222025

Highlighted filing

2017

Assets$417,243
Liabilities$256,615
Net Assets$160,628

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2012: $545,4412012Revenue 2013: $509,903Expenses 2013: $602,148Net Income 2013: -$92,2452013Revenue 2014: $530,580Expenses 2014: $563,120Net Income 2014: -$32,5402014Revenue 2015: $609,923Expenses 2015: $601,155Net Income 2015: $8,7682015Revenue 2016: $617,756Expenses 2016: $628,799Net Income 2016: -$11,0432016Revenue 2017: $625,458Expenses 2017: $643,585Net Income 2017: -$18,1272017Revenue 2018: $603,016Expenses 2018: $544,189Net Income 2018: $58,8272018Revenue 2019: $463,287Expenses 2019: $526,452Net Income 2019: -$63,1652019Revenue 2020: $653,730Expenses 2020: $550,519Net Income 2020: $103,2112020Revenue 2021: $612,820Expenses 2021: $489,771Net Income 2021: $123,0492021Revenue 2022: $906,045Expenses 2022: $551,888Net Income 2022: $354,1572022Revenue 2023: $660,533Expenses 2023: $851,038Net Income 2023: -$190,5052023Revenue 2024: $865,309Expenses 2024: $851,644Net Income 2024: $13,6652024Revenue 2025: $809,846Expenses 2025: $829,435Net Income 2025: -$19,5892025

Highlighted filing

2017

Revenue$625,458
Expenses$643,585
Net Income-$18,127
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Apr 24, 2018
Return Version
2016v3.0
Gross Receipts
$639,035
Mission and Program Overview

Mission

The society provides an animal shelter and animal control services for the residents of Caroline County, MD

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$235,916$212,532▼ $23,384
Cash and Non-Interest-Bearing Accounts$77,770$129,859▲ $52,089
Investments in Publicly Traded Securities$68,500$74,437▲ $5,937
Accounts Receivable-$415-
Total Assets$382,186$417,243▲ $35,057
Liabilities
Mortgage Notes Payable Secured by Investment Property$134,006$127,155▼ $6,851
Deferred Revenue$51,726$114,540▲ $62,814
Accounts Payable and Accrued Expenses$17,699$14,920▼ $2,779
Total Liabilities$203,431$256,615▲ $53,184
Net Assets / Fund Balance
Unrestricted Net Assets$178,755$160,628▼ $18,127
Total Net Assets Fund Balance$178,755$160,628▼ $18,127
Total Liabilities and Net Assets / Fund Balance$382,186$417,243▲ $35,057

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$198,778$178,545$377,323
Equipment$13,754$138,113$151,867
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bonnie JohnsonPresident
Allyson HlasneyVice President
Connie Cookboard Member
Dexter Craig CrottsBoard Member
Jennie MezickSecretary
Cathi MooreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$524,404
Program Service Revenue
$53,426
Investment Income
$1,794
Other Revenue
$45,834
All Other Contributions
$208,404
Change in Net Assets
$-18,127

Audited Revenue Reconciliation

Revenue per Audited Statements
$625,458
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$13,577
Total Revenue per Audited Statements
$639,035
Total Revenue per Form 990
$625,458
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,845
Other Expenses$307,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$279,703$31,078-$310,781
Occupancy$27,286$3,032-$30,318
Payroll Taxes$22,558$2,506-$25,064
Depreciation Depletion$23,384--$23,384
Fees for Services Accounting-$18,124-$18,124
Insurance$7,193$7,193-$14,386
All Other Expenses$7,193$6,024-$13,217
Advertising$7,168$3,531-$10,699
Other Expenses$5,409$1,803-$7,212
Interest$6,217--$6,217
Travel$72--$72
Total Functional Expenses$568,775$74,810$0$643,585

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$657,162
Expenses per Audited Statements$643,585
Total Expenses per Form 990$643,585
Expenses Not Reported on Form 990$13,577
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,608
Fundraising Direct Expenses$13,577
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Dance$28,196$28,196$1,429$26,767
Tats for Tails$11,560$11,560$3,964$7,596
Total Events$56,608$56,608$13,577$43,031
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 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
No
Management duties delegated
No

Governance Explanations

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

The treasurer first reviews the Form 990 and then advises the Board of Directors of the review prior to the Executive Director filing the return.

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

Each individual is required to disclose in writing any personal interest or matter pending before the Organization and must refrain from participation in any decision on such matter.

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

Executive Director compensation is determined through a process based on experience and education at hiring and thereafter based on performance evaluations.

Form 990, Part VI, Section C, line 19

The Organization makes its financial statements and governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Caroline County Humane Society Inc
EIN
52-1528421
Phone
4108201600
Address
407 W Bell Street, Ridgely, MD 21660

Signing Officer

Name
Bonnie Johnson
Title
Board President
Phone
4108201600
Signed
2018-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Johnson
Formed
1987
Legal Domicile
Md
Voting Board Members
6
Independent Board Members
6
Employees
36
Volunteers
100

Preparer

Firm
Accounting Strategies Group LLC
Address
PO Box 369, Preston, MD 21655
Preparer
Lisa K Durham CPA
Phone
4106731384
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

In accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, the Organization has assessed the likelihood that all tax positions are more likely than not to be sustained upon examination.

Part XI, Line 2D - Other Adjustments:

Fundraising Expenses 13,577.

Part XII, Line 2D - Other Adjustments:

Fundraising Expenses 13,577.

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IRS990ScheduleA/OtherIncome170Grp/TotalAmt059529
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97220
IRS990ScheduleA/PublicSupportPY170Pct00.97490
IRS990ScheduleA/PublicSupportTotal170Amt02407622
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0524404
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0524635
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0510427
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0437530
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0410626
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02407622
IRS990ScheduleA/TotalSupportAmt02476528
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0198778
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0178545
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0377323
IRS990ScheduleD/EquipmentGrp/BookValueAmt013754
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138113
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151867
IRS990ScheduleD/ExpensesNotReportedAmt013577
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0643585
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherExpensesIncludedAmt013577
IRS990ScheduleD/OtherRevenueAmt013577
IRS990ScheduleD/RevenueNotReportedAmt013577
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0625458
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In accordance with FASB ASC 740-10, Accounting for Uncertainty in Income Taxes, the Organization has assessed the likelihood that all tax positions are more likely than not to be sustained upon examination.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Expenses 13,577.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising Expenses 13,577.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0212532
IRS990ScheduleD/TotalExpensesPerForm990Amt0643585
IRS990ScheduleD/TotalRevenuePerForm990Amt0625458
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0639035
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0657162
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013577
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt03500
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt03500
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Dance
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0Tats for Tails
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt03565
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt03565
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt028196
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt011560
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt016852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt056608
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt028196
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt011560
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt016852
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt056608
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt043031
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt01119
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt06512
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt01429
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt03964
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt03
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer first reviews the Form 990 and then advises the Board of Directors of the review prior to the Executive Director filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each individual is required to disclose in writing any personal interest or matter pending before the Organization and must refrain from participation in any decision on such matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Executive Director compensation is determined through a process based on experience and education at hiring and thereafter based on performance evaluations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Organization makes its financial statements and governing documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0382186
IRS990/TotalAssetsEOYAmt0417243
IRS990/TotalAssetsGrp/BOYAmt0382186
IRS990/TotalAssetsGrp/EOYAmt0417243
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0524404
IRS990/TotalEmployeeCnt036
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt074810
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0568775
IRS990/TotalFunctionalExpensesGrp/TotalAmt0643585
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0203431
IRS990/TotalLiabilitiesEOYAmt0256615
IRS990/TotalLiabilitiesGrp/BOYAmt0203431
IRS990/TotalLiabilitiesGrp/EOYAmt0256615
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0178755
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0160628
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt011278
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt011278
IRS990/TotalProgramServiceExpensesAmt0568775
IRS990/TotalProgramServiceRevenueAmt053426
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt043031
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt058023
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0625458
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0417243
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt072
IRS990/TravelGrp/TotalAmt072
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0178755
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0160628
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0407 W Bell Street
IRS990/USAddress/CityNm0Ridgely
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd021660
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.91$0.76$6.15$8.10$8.29$0.20
2024Summary only. Only limited summary data is available for this year.$7.15$0.99$6.15$8.65$8.52$0.14
2023Summary only. Only limited summary data is available for this year.$7.02$1.12$5.90$6.61$8.51$1.91
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.89$1.13$7.76$9.06$5.52$3.54
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.45$1.12$4.32$6.13$4.90$1.23
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.51$1.46$3.04$6.54$5.51$1.03
2019Summary only. Only limited summary data is available for this year.$2.92$1.36$1.56$4.63$5.26$0.63
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.64$1.44$2.19$6.03$5.44$0.59
2017Detailed filing. Detailed filing data is available for this year.$4.17$2.57$1.61$6.25$6.44$0.18
2016Detailed filing. Detailed filing data is available for this year.$3.82$2.03$1.79$6.18$6.29$0.11
2015Summary only. Only limited summary data is available for this year.$4.05$2.16$1.90$6.10$6.01$0.09
2014Summary only. Only limited summary data is available for this year.$3.59$1.78$1.81$5.31$5.63$0.33
2013Summary only. Only limited summary data is available for this year.$3.93$1.79$2.14$5.10$6.02$0.92
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.86$1.80$3.06$5.45