Civic Intelligence

Forsyth County Humane Society

EIN 58-1375502 • 501(c)3 • Cumming, GA

Profile

Foster, medicate, spay/neuter cats/dogs & place them in homes

PO Box 337Cumming, GA 30028

www.forsythpets.org

Siviq Scores

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

Liabilities / Assets

40th percentile

0.03x

Higher debt load relative to assets than 40% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

37th percentile

0.03x

Higher debt load relative to revenue than 37% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

49th percentile

4.1%

Higher net margin than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

65th percentile

$96,518

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

60th percentile

7.1%

Faster asset growth than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-5.3%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets40th percentile

Assets

Up

$1,759,112

Up $117,147 (+7.1%) from 2023

Liabilities

Up

$44,905

Up $10,970 (+32%) from 2023

Net Assets

Up

$1,714,207

Up $106,177 (+6.6%) from 2023

Operations
Liabilities / Revenue37th percentileNet Margin49th percentile

Revenue

Down

$1,630,135

Down $91,582 (-5.3%) from 2023

Expenses

Up

$1,563,808

Up $166,690 (+12%) from 2023

Net Income

Down

$66,327

Down $258,272 (-80%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $601,562Liabilities 2011: $2,181Net Assets 2011: $599,3812011Assets 2012: $432,620Liabilities 2012: $19,169Net Assets 2012: $413,4512012Assets 2013: $413,831Liabilities 2013: $0Net Assets 2013: $413,8312013Assets 2014: $406,712Liabilities 2014: $9,701Net Assets 2014: $397,0112014Assets 2015: $505,281Liabilities 2015: $27,480Net Assets 2015: $477,8012015Assets 2016: $560,697Liabilities 2016: $23,328Net Assets 2016: $537,3692016Assets 2017: $640,882Liabilities 2017: $11,275Net Assets 2017: $629,6072017Assets 2018: $372,852Liabilities 2018: $0Net Assets 2018: $372,8522018Assets 2019: $438,973Liabilities 2019: $33,756Net Assets 2019: $405,2172019Assets 2020: $679,704Liabilities 2020: $29,754Net Assets 2020: $649,9502020Assets 2021: $1,114,515Liabilities 2021: $31,861Net Assets 2021: $1,082,6542021Assets 2022: $1,315,987Liabilities 2022: $47,473Net Assets 2022: $1,268,5142022Assets 2023: $1,641,965Liabilities 2023: $33,935Net Assets 2023: $1,608,0302023Assets 2024: $1,759,112Liabilities 2024: $44,905Net Assets 2024: $1,714,2072024

Highlighted filing

2024

Assets$1,759,112
Liabilities$44,905
Net Assets$1,714,207
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $435,391Expenses 2011: $567,830Net Income 2011: -$132,4392011Revenue 2012: $635,488Expenses 2012: $814,516Net Income 2012: -$179,0282012Revenue 2013: $758,253Expenses 2013: $716,037Net Income 2013: $42,2162013Revenue 2014: $848,808Expenses 2014: $865,679Net Income 2014: -$16,8712014Revenue 2015: $731,927Expenses 2015: $651,376Net Income 2015: $80,5512015Revenue 2016: $829,034Expenses 2016: $769,685Net Income 2016: $59,3492016Revenue 2017: $881,902Expenses 2017: $789,702Net Income 2017: $92,2002017Revenue 2018: $980,871Expenses 2018: $1,079,906Net Income 2018: -$99,0352018Revenue 2019: $1,002,090Expenses 2019: $1,030,123Net Income 2019: -$28,0332019Revenue 2020: $1,163,221Expenses 2020: $919,520Net Income 2020: $243,7012020Revenue 2021: $1,461,582Expenses 2021: $1,019,611Net Income 2021: $441,9712021Revenue 2022: $1,378,559Expenses 2022: $1,189,026Net Income 2022: $189,5332022Revenue 2023: $1,721,717Expenses 2023: $1,397,118Net Income 2023: $324,5992023Revenue 2024: $1,630,135Expenses 2024: $1,563,808Net Income 2024: $66,3272024

Highlighted filing

2024

Revenue$1,630,135
Expenses$1,563,808
Net Income$66,327
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,759,112
Liabilities
$44,905
Net assets
$1,714,207
Revenue
$1,630,135
Expenses
$1,563,808
Net income
$66,327
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.76$0.04$1.71$1.63$1.56$0.07
2023Summary only. Only limited summary data is available for this year.$1.64$0.03$1.61$1.72$1.40$0.32
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.32$0.05$1.27$1.38$1.19$0.19
2021Summary only. Only limited summary data is available for this year.$1.11$0.03$1.08$1.46$1.02$0.44
2020Summary only. Only limited summary data is available for this year.$0.68$0.03$0.65$1.16$0.92$0.24
2019Summary only. Only limited summary data is available for this year.$0.44$0.03$0.41$1.00$1.03$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.37$0.00$0.37$0.98$1.08$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.01$0.63$0.88$0.79$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.56$0.02$0.54$0.83$0.77$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.51$0.03$0.48$0.73$0.65$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.41$0.01$0.40$0.85$0.87$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.41$0.00$0.41$0.76$0.72$0.04
2012Summary only. Only limited summary data is available for this year.$0.43$0.02$0.41$0.64$0.81$0.18
2011Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$0.44$0.57$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.0
Gross Receipts
$2,568,907
Mission and Program Overview

Mission

Foster, medicate, spay/neuter cats/dogs & place them in homes

We are a limited admission, adoption guarantee facility dedicated to placing every cat and dog into a loving home in addition to promoting responsible pet ownership and spay/neuter programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$938,139$938,893▲ $754
Investments in Publicly Traded Securities$237,574$391,060▲ $153,486
Land, Buildings, and Equipment, Net$277,419$245,862▼ $31,557
Inventories for Sale or Use$16,680$29,206▲ $12,526
Pledges and Grants Receivable$18,062--
Total Assets$1,641,965$1,759,112▲ $117,147
Other Assets Total$154,091$154,091→ $0
Liabilities
Accounts Payable and Accrued Expenses$33,935$44,905▲ $10,970
Total Liabilities$33,935$44,905▲ $10,970
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,582,980$1,699,313▲ $116,333
Net Assets With Donor Restrictions$25,050$14,894▼ $10,156
Total Net Assets Fund Balance$1,608,030$1,714,207▲ $106,177
Total Liabilities and Net Assets / Fund Balance$1,641,965$1,759,112▲ $117,147

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$90,536$174,924$265,460
Equipment$59,738$47,269$107,007
Other Land Buildings$41,818$15,206$57,024
Land$53,770-$53,770
Other Assets Org$12,010--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Debbie BertschExecutive DiFT$96,518$96,518
Aj SeligaExecutive DiFT$10,962$10,962

Board Members and Trustees

NameTitle
Scot RuckerPresident
Al CioppaDirector
Amy ComstockDirector
Ashley JohnnesseeDirector
Bea WilsonDirector
Dr Erin DoironDirector
Gary ZuyusDirector
Kevin HerbertDirector
Michael BarlowDirector
Pam PolleyDirector
Mark SchullstromSecretary
Ann Margaret JohnstonTreasurer
Jamie PorterVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$527,266
Program Service Revenue
$967,867
Investment Income
$15,116
Other Revenue
$119,886
All Other Contributions
$475,625
Change in Net Assets
$66,327

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$37,941Retail Price
Total Noncash Contributions1$37,941-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,630,135
Revenue Not Reported on Form 990
$39,850
Total Revenue per Audited Statements
$1,669,985
Total Revenue per Form 990
$1,630,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$872,557
Other Expenses$691,251
Total Fundraising Expense$160,566
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$521,320$68,122$77,861$667,303
Current Officers, Directors, Trustees, and Key Employees$15,574$80,610$11,296$107,480
All Other Expenses$29,431$38,750$2,943$71,124
Payroll Taxes$41,892$11,605$6,957$60,454
Other Expenses$42,038$2,262$47,995$44,300
Other Employee Benefits$25,862$7,164$4,294$37,320
Depreciation Depletion$29,946$1,611-$31,557
Fees for Services Accounting-$28,547-$28,547
Insurance$21,436$3,186-$24,622
Occupancy$16,782$6,717-$23,499
Information Technology$8,448$2,340$1,403$12,191
Office Expenses$493$2,760$7,242$10,495
Conferences and Meetings$3,460$958$575$4,993
Fees for Service Investment Mgmnt Fees-$3,602-$3,602
Advertising$2,430--$2,430
Travel-$825-$825
Fees for Services Legal-$145-$145
Total Functional Expenses$1,144,038$259,204$160,566$1,563,808

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,563,808
Total Expenses per Audited Statements$1,563,808
Total Expenses per Form 990$1,563,808
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$190,264
Fundraising Direct Expenses$71,022
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bark & Boogie B$159,381$124,241$4,300$119,941
Poker Event$47,084$47,084-$47,084
Total Events$231,416$190,264$71,022$119,242
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
Annual disclosure for covered persons
Yes
Audit committee
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, Page 6, Part VI, Line 11B

“The executive director and treasurer review the 990 in detail and the board of directors is provided a copy to review before it is filed.”

Form 990, Page 6, Part VI, Line 12C

“The board completes annual disclosure statements. A member considered to have a financial interest must disclose the existence of his or her financial interest and all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. After disclosure of the financial interest and all material facts, and after discussion with the interested person, he or she shall leave the board or committee meeting while the determination of a conflict of interest is discussed and voted upon. The remaining board or committee members decide if a conflict of interest exists. If the board or committee has reasonable cause to believe that a member has failed to disclose actual or possible conflicts of interest, it shall inform the member of the basis for such belief and afford the member an opportunity to explain the alleged failure to disclose. If, after hearing the response of the member and making further investigation as may be warranted in the circumstances, the board or committee determines that the member has in fact failed to disclose an actual or possible conflict of interest, it shall take appropriate disciplinary and corrective action.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and 990 are available upon request.”

Filing and Contact Details

Filer

Filer Name
Forsyth County Humane Society Inc
EIN
58-1375502
Phone
7708876480
Address
PO BOX 337, CUMMING, GA 30028
Doing Business As
Humane Society of Forsyth County

Signing Officer

Name
Ann Margaret Johnston
Title
Treasurer
Phone
7708876480
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Aj Seliga
Formed
1975
Legal Domicile
Ga
Voting Board Members
15
Independent Board Members
13
Employees
19
Volunteers
300

Preparer

Firm
Rushton LLC
Address
PO BOX 2917, GAINESVILLE, GA 30503
Preparer
J Chris Hollifield
Phone
7702877800
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“The humane society of forsyth county, inc. Is organized as a georgia nonprofit and has been recognized by the irs as exempt from federal income taxes under internal revenue code (irc) section 501(a) as an organization described in irc section 501(c)(3), qualifies for the charitable contribution deduction under irc sections 170(b)(1)(a)(vi) and (viii), and has been determined not to be a private foundation under irc sections 509 (a)(1). The humane society is required to file a return of organization exempt from income tax (form 990) with the irs annually. In addition, entities are subject to income tax on net income that is derived from business activities that are unrelated to their exempt purposes. The humane society is not subject to unrelated business income tax and has not filed an exempt organization business income tax return (form 990-t) with the irs. Under the provisions of financial accounting standards board (fasb) asc 740, income taxes, a minimum recognition threshold and measurement methodology that a tax position taken or expected to be taken in a tax return is required before being recognized in the financial statements. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At the end of the current year, the humane society of forsyth county, inc. Has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. With few exceptions, the humane society is no longer subject to u.s. Federal, state, and local income tax examinations by tax authorities for years before 2021.”

Raw XML AppendixShowing 400 of 579 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/Desc0ADOPTION SERVICES: DOG AND CAT ADOPTION SERVICES TO APPROVED ADOPTERS. ADOPTION FEES HELP PROVIDE MEDICAL CARE, FOOD, AND SHELTER TO THE ANIMALS IN OUR CARE. WHEN YOU ADOPT AN ANIMAL FROM US, YOU ARE RECEIVING MORE THAN 580 OF SERVICES INCLUDED IN THE PETS ADOPTION FEE. OUR MOST POPULAR PETS (PLATINUM ADOPTIONS) HAVE HIGHER ADOPTION FEES IN ORDER TO SUPPORT ANIMALS IN OUR CARE THAT NEED SPECIALIZED MEDICAL CARE OR TRAINING IN ORDER TO FIND A LOVING HOME. FOR OVER 47 YEARS, WE HAVE ADOPTED MORE THAN 27,149 ANIMALS INTO PERMANENT, LOVING HOMES. IN 2024 AND 2023, WE COMPLETED A TOTAL OF 417 (159 CATS AND 258 DOGS) AND 503 (137 CATS AND 366 DOGS) ADOPTIONS, RESPECTIVELY.
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