Civic Intelligence

Scotland County Humane Society Inc

EIN 56-1118065 • 501(c)3 • Laurinburg, NC

Profile

Schs is an animal welfare organization whose mission is to shelter, protect and promote the adoption of homeless animals as well as provide eduation about responsible pet ownership. Schs also has a spay/neuter program to help reduce pet overpopulation in the county.

1401 West BoulevardLaurinburg, NC 28352

scotlandhumane.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.01x

Higher debt load relative to assets than 38% of similar nonprofits.

NTEE D • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

41st percentile

0.02x

Higher debt load relative to revenue than 41% of similar nonprofits.

NTEE D • $1M-$5M nonprofits • Source year 2025

Net Margin

43rd percentile

4.9%

Higher net margin than 43% of similar nonprofits.

NTEE D • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

NTEE D • $1M-$5M nonprofits • Source year 2025

Asset Growth

51st percentile

6.9%

Faster asset growth than 51% of similar nonprofits.

NTEE D • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

53rd percentile

11%

Faster revenue growth than 53% of similar nonprofits.

NTEE D • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,185,967

Up $76,567 (+6.9%) from 2024

Liabilities

Up

$8,252

Up $2,441 (+42%) from 2024

Net Assets

Up

$1,177,715

Up $74,126 (+6.7%) from 2024

Revenue

Up

$430,266

Up $41,824 (+11%) from 2024

Expenses

Up

$409,183

Up $54,747 (+15%) from 2024

Net Income

Down

$21,083

Down $12,923 (-38%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $732,628Liabilities 2010: $3,432Net Assets 2010: $729,1962010Assets 2011: $876,104Liabilities 2011: $3,116Net Assets 2011: $872,9882011Assets 2012: $924,113Liabilities 2012: $6,300Net Assets 2012: $917,8132012Assets 2013: $889,994Liabilities 2013: $6,668Net Assets 2013: $883,3262013Assets 2014: $908,088Liabilities 2014: $4,808Net Assets 2014: $903,2802014Assets 2015: $816,998Liabilities 2015: $15,358Net Assets 2015: $801,6402015Assets 2016: $793,148Liabilities 2016: $11,831Net Assets 2016: $781,3172016Assets 2017: $876,779Liabilities 2017: $1,083Net Assets 2017: $875,6962017Assets 2018: $801,968Liabilities 2018: $351Net Assets 2018: $801,6172018Assets 2019: $811,237Liabilities 2019: $3,829Net Assets 2019: $807,4082019Assets 2020: $787,058Liabilities 2020: $4,921Net Assets 2020: $782,1372020Assets 2021: $979,240Liabilities 2021: $4,756Net Assets 2021: $974,4842021Assets 2022: $930,839Liabilities 2022: $6,475Net Assets 2022: $924,3642022Assets 2023: $1,034,805Liabilities 2023: $22,708Net Assets 2023: $1,012,0972023Assets 2024: $1,109,400Liabilities 2024: $5,811Net Assets 2024: $1,103,5892024Assets 2025: $1,185,967Liabilities 2025: $8,252Net Assets 2025: $1,177,7152025

Highlighted filing

2025

Assets$1,185,967
Liabilities$8,252
Net Assets$1,177,715

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $240,296Expenses 2010: $189,215Net Income 2010: $51,0812010Expenses 2011: $227,6352011Expenses 2012: $292,6822012Expenses 2013: $393,5752013Revenue 2014: $374,404Expenses 2014: $438,175Net Income 2014: -$63,7712014Revenue 2015: $375,746Expenses 2015: $407,824Net Income 2015: -$32,0782015Revenue 2016: $362,205Expenses 2016: $378,053Net Income 2016: -$15,8482016Revenue 2017: $451,201Expenses 2017: $378,314Net Income 2017: $72,8872017Revenue 2018: $335,512Expenses 2018: $395,097Net Income 2018: -$59,5852018Revenue 2019: $343,252Expenses 2019: $343,459Net Income 2019: -$2072019Revenue 2020: $345,376Expenses 2020: $311,529Net Income 2020: $33,8472020Revenue 2021: $363,237Expenses 2021: $280,483Net Income 2021: $82,7542021Revenue 2022: $324,975Expenses 2022: $277,449Net Income 2022: $47,5262022Revenue 2023: $343,774Expenses 2023: $284,173Net Income 2023: $59,6012023Revenue 2024: $388,442Expenses 2024: $354,436Net Income 2024: $34,0062024Revenue 2025: $430,266Expenses 2025: $409,183Net Income 2025: $21,0832025

Highlighted filing

2025

Revenue$430,266
Expenses$409,183
Net Income$21,083

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.01$1.18$0.43$0.41$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.01$1.10$0.39$0.35$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.02$1.01$0.34$0.28$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.01$0.92$0.32$0.28$0.05
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.98$0.00$0.97$0.36$0.28$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.78$0.35$0.31$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.34$0.34$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.34$0.40$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.45$0.38$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$0.36$0.38$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.38$0.41$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.90$0.37$0.44$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.01$0.88$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.01$0.92$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.00$0.87$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.24$0.19$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 13, 2025
Return Version
2024v5.2
Gross Receipts
$430,266
Mission and Program Overview

Mission

The scotland county humane society is a animal welfare organization whose mission is to shelter, protect and promote the adoption of homeless animals as well as provide education about responsible pet ownership;it also has a spay/neuter program to help reduce pet overpopulation.

Schs is an animal welfare organization whose mission is to shelter, protect and promote the adoption of homeless animals as well as provide education about responsible pet ownership. Schs also has a spay/neuter program to help reduce pet overpopulation in the county.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$927,681$1,024,584▲ $96,903
Savings and Temporary Cash Investments$54,447$56,622▲ $2,175
Land, Buildings, and Equipment, Net$57,011$54,195▼ $2,816
Cash and Non-Interest-Bearing Accounts$67,460$49,386▼ $18,074
Accounts Receivable$2,801$1,180▼ $1,621
Total Assets$1,109,400$1,185,967▲ $76,567
Liabilities
Accounts Payable and Accrued Expenses$5,811$8,252▲ $2,441
Total Liabilities$5,811$8,252▲ $2,441
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,103,589$1,177,715▲ $74,126
Total Net Assets Fund Balance$1,103,589$1,177,715▲ $74,126
Total Liabilities and Net Assets / Fund Balance$1,109,400$1,185,967▲ $76,567

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,195$114,345$168,540
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wanda L LivingstonPresident
Ellen HarlingVice President
Jackie S CovingtonAsst Treasurer
Lynette BisbeeSecretary
Alan LivingstonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$168,046
Program Service Revenue
$216,174
Investment Income
$46,046
Other Revenue
$0
All Other Contributions
$129,093
Change in Net Assets
$21,083
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$229,388
Other Expenses$179,795
Total Fundraising Expense$5,570
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,164$12,000-$213,164
All Other Expenses$132,900-$5,570$138,470
Payroll Taxes$15,311$913-$16,224
Insurance$7,083--$7,083
Other Expenses$5,850--$5,850
Depreciation Depletion$1,804$1,012-$2,816
Office Expenses-$1,644-$1,644
Total Functional Expenses$388,044$15,569$5,570$409,183
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
Wine & Ale----
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
Yes
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 governing body review Part VI line 11

Tax return is reviewed by director, president and treasurer before return is filed.

Conflict of interest policy compliance Part VI line 12C

The organization has a conflict of interest document approved by board that employees and directors are required to sign before employment

Governing documents etc available to public Part VI line 19

Governing documents are made available to the public upon request

Filing and Contact Details

Filer

Filer Name
Scotland County Humane Society Inc
EIN
56-1118065
In Care Of
% WANDA L LIVINGSTON
Phone
9102769271
Address
1401 WEST BOULEVARD, LAURINBURG, NC 28352

Signing Officer

Name
Wanda L Livingston
Title
President
Phone
9102762752
Signed
2025-10-13
Discuss with paid preparer
Yes

Organization Details

Formed
1974
Legal Domicile
Nc
Voting Board Members
15
Independent Board Members
15
Employees
7

Preparer

Firm
Alan S Livingston CPA
Address
PO Box 68, Laurinburg, NC 28353
Preparer
Alan S Livingston
Phone
9102762752
Supplemental Narrative

Additional Explanations

List of other fees for services expenses Part IX line 11G

See other fees for services overflow statement page 1

List of other expenses Part IX line 24E

See overflow statement of other expenses

Raw XML Appendix381 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/Desc0THE SCOTLAND COUNTY HUMANE SOCIETY (SCHS) PROVIDED SHELTER AND PROTECTION FOR HUNDREDS OF CANINES AND FELINES. ALL ANIMALS ON INTAKE TO THE SHELTER ARE VACCINATED, DEWORMED, ADMINISTERED FLEA/TICK MEDICATIONS AND/OR GIVEN ANTIBIOTICS OR PAIN MEDS IF NECESSARY. VET CARE IS GIVEN TO ANIMALS THAT NEED IT. ANIMALS ARE HOUSED IN A TEMPERATURE CONTROLLED ENVIRONMENT AND ARE FED ACCORDING TO THEIR NEEDS. IN ADDITIONAL, HEARTWORM TESTING IS DONE IN ALL CANINES THAT ARE OVER SEVEN MONTHS OF AGE AND AS MANY AS POSSIBLE OF THOSE ARE TREATED FOR THE DISEASE IF FOUND TO BE POSITIVE.
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IRS990/ProgSrvcAccomActy2Grp/Desc0SCOTLAND COUNTY HUMANE SOCIETY FACILITATED THE ADOPTION, RESCUE, AND RECLAIM OF HUNDREDS OF CANINES AND FELINES. ANIMALS THAT ARE DEEMED ADOPTABLE (NO OBVIOUS SEVERE MEDICAL OR BEHAVIORAL ISSUES) ARE PHOTOGRAPHED AND PROMOTED THROUGH OUR WEBSITE, FACEBOOK PAGE, PETFINDER.COM, PETANGO.COM AND THROUGH ADOPTION EVENTS AT LOCAL VENUES. THE DIRECTOR HANDLES THE EVENTS AND OVERSEES THE VOLUNTEERS WHO ASSIST WITH IT. THE HUMANE SOCIETY FURTHER PROMOTES OUR ANIMALS BY WORKING WITH REPUTABLE 501(C)(3) RESCUE GROUPS WHO PULL OUR OUR ANIMALS INTO THEIR PROGRAM TO ADOPT THEM OUT. THIS HELPS TREMENDOUSLY IN KEEPING SPACE OPEN IN THE SHELTER AND ELIMINATES THE NEED TO EUTHANIZE AS MANY ADOPTABLE ANIMALS SOLELY DUE TO SPACE CONSTRAINTS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt060000
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt020000
IRS990/ProgSrvcAccomActy3Grp/Desc0AT SCHS ALL ANIMALS ARE SPAYED/NEUTERED AS WELL AS RABIES VACINATED AND MICROCHIPPED PRIOR TO GOING TO THEIR ADOPTIVE HOMES. IN RARE SITUATIONS, HOWEVER, THE ANIMAL MAY BE TOO YOUNG TO BE SPAYED/NEUTERED AND THE ADOPTER IS GIVEN A VOUCHER THAT WILL COVER THE COST OF SPAY/NEUTER. ADDITIONALLY THE NC LOW INCOME SPAY/NEUTER PROGRAM IS FACILITATED BY SCHS FOR SCOTLAND COUNTY RESIDENTS BY HANDLING THE ADMINISTRATION PORTION OF THE PROGRAM. QUALIFING RESIDENTS COMPLETE APPLICATIONS AT THE SHELTER AND ARE ISSUED A VOUCHER TO GET THEIR ANIMALS FIXED AT ONE OF THE LOCAL VET OFFICES. SCHS PAYS THE VET CLINICS DIRECTLY AND SUBMITS THEIR COSTS THROUGH THE COUNTY TO THE STATE. ANYONE WHO DOES NOT QUALIFY FOR THE STATE PROGRAM BUT STILL NEEDS ASSISTANCE, SCHS REFERS TO SCOTLAND COUNTY ANIMAL ADVOCATES.
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0341671
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt037114
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt028175
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt021567
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0172741
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IRS990ScheduleA/PublicSupportPY170Pct00.82570
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0341671
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0114345
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168540
IRS990ScheduleD/TotalBookValueLandBuildingsAmt054195
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WINE & ALE
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TAX RETURN IS REVIEWED BY DIRECTOR, PRESIDENT AND TREASURER BEFORE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS A CONFLICT OF INTEREST DOCUMENT APPROVED BY BOARD THAT EMPLOYEES AND DIRECTORS ARE REQUIRED TO SIGN BEFORE EMPLOYMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE OTHER FEES FOR SERVICES OVERFLOW STATEMENT PAGE 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE OVERFLOW STATEMENT OF OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0388044
IRS990/TotalFunctionalExpensesGrp/TotalAmt0409183
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05811
IRS990/TotalLiabilitiesEOYAmt08252
IRS990/TotalLiabilitiesGrp/BOYAmt05811
IRS990/TotalLiabilitiesGrp/EOYAmt08252
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01103589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01177715
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0388044
IRS990/TotalProgramServiceRevenueAmt0216174
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0262220
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0430266
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01109400
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01185967
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0SCOTLANDHUMANE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WANDA L LIVINGSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09102762752
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCOTLAND COUNTY HUMANE SOCIETY INC
ReturnHeader/Filer/BusinessNameControlTxt0SCOT
ReturnHeader/Filer/EIN0561118065
ReturnHeader/Filer/InCareOfNm0% WANDA L LIVINGSTON
ReturnHeader/Filer/PhoneNum09102769271
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 WEST BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0LAURINBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028352
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Alan S Livingston CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 68
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Laurinburg
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028353
ReturnHeader/PreparerPersonGrp/PhoneNum09102762752
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN S LIVINGSTON
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-13T16:21:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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