Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
EIN 52-2439192 • 501(c)3 • Grass Valley, CA
Profile
The Mission of Sammie's and Friends is to provide medical care for the animals at the Nevada County Animal Shelter, making them adoptable, and to support other disadvantaged animals in Nevada County that without help, would continue to suffer or would be euthanized. Sammie's Friends also operates the Nevada County Animal Shelter at 14647 McCourtney Road, Grass Valley, CA 95949.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Assets
Down$395,087
Down $153,120 (-28%) from 2023
Liabilities
Up$322,509
Up $96,867 (+43%) from 2023
Net Assets
Down$72,578
Down $249,987 (-77%) from 2023
Revenue
Up$2,552,625
Up $310,263 (+14%) from 2023
Expenses
Up$2,801,658
Up $189,446 (+7.3%) from 2023
Net Income
Up-$249,033
Up $120,817 (+33%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Provide funds for medical care of shelter animals and other disadvantaged animals in the community, provide pet food to disadvantaged families in the community and manage the nevada county animal shelter under contract to nevada county, california.
Manage the Nevada County Animal Shelter and provide funds for the medical care of Shelter animals and other disadvantaged animals in the Community. We also operate a Thrift Store to support our charitable activities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $172,357 | $153,716 | ▼ $18,641 |
| Savings and Temporary Cash Investments | $138,646 | $99,451 | ▼ $39,195 |
| Inventories for Sale or Use | $73,451 | $73,451 | → $0 |
| Investments in Publicly Traded Securities | $133,304 | $39,577 | ▼ $93,727 |
| Prepaid Expenses and Deferred Charges | $10,609 | $7,385 | ▼ $3,224 |
| Intangible Assets | - | $5,507 | - |
| Cash and Non-Interest-Bearing Accounts | $4,840 | $1,000 | ▼ $3,840 |
| 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 Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Total Assets | $548,207 | $395,087 | ▼ $153,120 |
| Other Assets Total | $15,000 | $15,000 | → $0 |
| Liabilities | |||
| Other Liabilities | $85,833 | $166,302 | ▲ $80,469 |
| Accounts Payable and Accrued Expenses | $139,809 | $119,473 | ▼ $20,336 |
| Mortgage Notes Payable Secured by Investment Property | - | $36,734 | - |
| Total Liabilities | $225,642 | $322,509 | ▲ $96,867 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $62,744 | $72,743 | ▲ $9,999 |
| Net Assets Without Donor Restrictions | $259,821 | $-165 | ▼ $259,986 |
| Total Net Assets Fund Balance | $322,565 | $72,578 | ▼ $249,987 |
| Total Liabilities and Net Assets / Fund Balance | $548,207 | $395,087 | ▼ $153,120 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $153,716 | $140,629 | $294,345 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Fran Cole | Executive Director | FT | $115,459 | $115,459 |
| Name | Title |
|---|---|
| Cheryl Berg | President |
| Jan Fishler | Director |
| Michelle Seary | Director |
| Miranda Leach | Director |
| Lacey Elliott | Secretary |
| Stacey Braudrick | Secretary |
| Brittany Mills | Treasurer |
| Contribution Type | Reported Amount | Valuation Method |
|---|---|---|
| Clothing and Household Goods | $677,773 | resale value |
| Total Noncash Contributions | $677,773 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,431,070 |
| Other Expenses | $1,370,588 |
| Total Fundraising Expense | $473,451 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $749,929 | - | $356,485 | $1,106,414 |
| Occupancy | $367,644 | - | - | $367,644 |
| All Other Expenses | $136,851 | $20,361 | $34,289 | $191,501 |
| Current Officers, Directors, Trustees, and Key Employees | $19,700 | $95,759 | - | $115,459 |
| Payroll Taxes | $67,879 | $7,794 | $30,589 | $106,262 |
| Other Employee Benefits | $64,977 | $6,422 | $31,536 | $102,935 |
| Fees for Services Accounting | $53,344 | $13,781 | $18,003 | $85,128 |
| Other Expenses | $55,041 | - | - | $55,041 |
| Depreciation Depletion | - | $19,253 | - | $19,253 |
| Insurance | $2,548 | $4,951 | $2,549 | $10,048 |
| Advertising | - | $6,901 | - | $6,901 |
| Office Expenses | - | $6,533 | - | $6,533 |
| Travel | $657 | $663 | - | $1,320 |
| Fees for Services Legal | $161 | - | - | $161 |
| Total Functional Expenses | $2,145,789 | $182,418 | $473,451 | $2,801,658 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Refundable Advances | $89,584 |
| Payroll Tax Payable | $42,760 |
| Sales Tax Payable | $33,958 |
“Updated bylaws attached.”
“The return will be reviewed and approved by all members of the Board before filing.”
“All governing documents are available for public scrutiny.”
“No documents available to the public.”
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/ActivityOrMissionDesc | 0 | Manage the Nevada County Animal Shelter and provide funds for the medical care of Shelter animals and other disadvantaged animals in the Community. We also operate a Thrift Store to support our charitable activities. |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -249033 |
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| IRS990/Desc | 0 | Operate and manage the Nevada County Animal Shelter under contract to Nevada County. The program services includes sheltering, feeding, adoption services and medical attention to dogs, cats, farm animals and any other stray animals brought to the Shelter. An existing volunteer program assisted the Shelter staff giving the animals daily exercise and socialization services. |
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| IRS990/ExpenseAmt | 0 | 1744374 |
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| IRS990/MissionDesc | 0 | The Mission of Sammie's and Friends is to provide medical care for the animals at the Nevada County Animal Shelter, making them adoptable, and to support other disadvantaged animals in Nevada County that without help, would continue to suffer or would be euthanized. Sammie's Friends also operates the Nevada County Animal Shelter at 14647 McCourtney Road, Grass Valley, CA 95949. |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 15000 |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 102935 |
| IRS990/OtherExpensesGrp/Desc | 0 | ANIMAL MEDICAL |
| IRS990/OtherExpensesGrp/Desc | 1 | SPAY AND NEUTER EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | ANIMAL FOOD |
| IRS990/OtherExpensesGrp/Desc | 3 | ANIMAL REHABILITATION |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 347194 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 193467 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 86397 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 55041 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 347194 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 193467 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 86397 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 55041 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 85833 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 166302 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 356485 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 749929 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1106414 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 30589 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7794 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 67879 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 106262 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 10609 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7385 |
| IRS990/PrincipalOfficerNm | 0 | Stacey Braudrick |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ADOPTION FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other Program |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SHELTER FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 49716 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 60273 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 6285 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 49716 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 60273 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 6285 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Provide funds for the medical care of Shelter animals and disadvantaged animals in Nevada County. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 401415 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | Provide spay/neuter vouchers to low/no income residents of Nevada County. These vouchers can be redeemed at local veterinarians. It is believed that providing these vouchers, many dogs and cats will be altered and thus reduce the number of dogs and cats coming to the Shelter. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 2144289 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 7033 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1339280 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 91040 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -369850 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1272932 |
| IRS990/PYTotalExpensesAmt | 0 | 2612212 |
| IRS990/PYTotalRevenueAmt | 0 | 2242362 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -249033 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 138646 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 99451 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 2429124 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2144289 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1947699 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2311474 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1217377 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 10049963 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 7227 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 10059 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 17373 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16765 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 525 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 51949 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99490 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99460 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 10049963 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 2429124 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2144289 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1947699 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2311474 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1217377 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 10049963 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 10101912 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 153716 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 140629 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 294345 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 42760 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 89584 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 33958 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | REFUNDABLE ADVANCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | SALES TAX PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 153716 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 166302 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleM/AnyPropertyThatMustBeHeldInd | 0 | false |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/MethodOfDeterminingRevenuesTxt | 0 | resale value |
| IRS990ScheduleM/ClothingAndHouseholdGoodsGrp/NoncashContributionsRptF990Amt | 0 | 677773 |
| IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd | 0 | false |
| IRS990ScheduleM/ThirdPartiesUsedInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Updated bylaws attached. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The return will be reviewed and approved by all members of the Board before filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | All governing documents are available for public scrutiny. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | No documents available to the public. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section C, Line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, Line 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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