Civic Intelligence

Logan County Humane Society

EIN 61-1139980 • 501(c)3 • Russellville, KY

Profile

Our mission and vision is to provide a safe haven for animals in transition, serve as an advocate for animals and their people, work to end animal overpopulation, and educate the public about compassion and responsibility towards all animals.

1970 Lewisburg RdRussellville, KY 42276

www.logancohumane.com

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.03x

Higher debt load relative to assets than 73% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.02x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

30th percentile

-23%

Faster asset growth than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-42%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$103,759

Down $31,855 (-23%) from 2023

Liabilities

Down

$3,434

Down $3,569 (-51%) from 2023

Net Assets

Down

$100,325

Down $28,286 (-22%) from 2023

Revenue

Down

$223,694

Down $165,182 (-42%) from 2023

Expenses

Down

$250,935

Down $132,956 (-35%) from 2023

Net Income

Down

-$27,241

Down $32,226 (-646%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2011: $2,535Liabilities 2011: $02011Assets 2012: -$5,461Liabilities 2012: $02012Assets 2013: $6,543Liabilities 2013: $02013Assets 2014: $5,182Liabilities 2014: $02014Assets 2015: $208,969Liabilities 2015: $02015Assets 2016: $246,560Liabilities 2016: $38,863Net Assets 2016: $207,6972016Assets 2017: $262,593Liabilities 2017: $27,212Net Assets 2017: $235,3812017Assets 2019: $177,790Liabilities 2019: $26,823Net Assets 2019: $150,9672019Assets 2020: $188,702Liabilities 2020: $94,919Net Assets 2020: $93,7832020Assets 2021: $79,498Liabilities 2021: $18,369Net Assets 2021: $61,1292021Assets 2022: $135,630Liabilities 2022: $12,004Net Assets 2022: $123,6262022Assets 2023: $135,614Liabilities 2023: $7,003Net Assets 2023: $128,6112023Assets 2024: $103,759Liabilities 2024: $3,434Net Assets 2024: $100,3252024

Highlighted filing

2024

Assets$103,759
Liabilities$3,434
Net Assets$100,325

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $137,670Expenses 2011: $141,771Net Income 2011: -$4,1012011Revenue 2012: $130,334Expenses 2012: $137,931Net Income 2012: -$7,5972012Revenue 2013: $126,620Expenses 2013: $125,138Net Income 2013: $1,4822013Revenue 2014: $133,197Expenses 2014: $134,558Net Income 2014: -$1,3612014Revenue 2015: $402,247Expenses 2015: $229,042Net Income 2015: $173,2052015Revenue 2016: $232,173Expenses 2016: $230,192Net Income 2016: $1,9812016Revenue 2017: $221,395Expenses 2017: $193,711Net Income 2017: $27,6842017Revenue 2019: $221,406Expenses 2019: $263,163Net Income 2019: -$41,7572019Revenue 2020: $205,522Expenses 2020: $262,706Net Income 2020: -$57,1842020Revenue 2021: $178,892Expenses 2021: $247,023Net Income 2021: -$68,1312021Revenue 2022: $309,433Expenses 2022: $246,936Net Income 2022: $62,4972022Revenue 2023: $388,876Expenses 2023: $383,891Net Income 2023: $4,9852023Revenue 2024: $223,694Expenses 2024: $250,935Net Income 2024: -$27,2412024

Highlighted filing

2024

Revenue$223,694
Expenses$250,935
Net Income-$27,241

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Oct 22, 2025
Return Version
2023v6.0
Gross Receipts
$223,694
Mission and Program Overview

Mission

Our mission and vision is to provide a safe haven for animals in transition, serve as an advocate for animals and their people, work to end animal overpopulation, and educate the public about compassion and responsibility towards all animals.

Taking animals off the streets and out of inhumane conditions, providing veterinary care and enrichment and reuniting or adopting them out to loving homes. Providing education and food assistance to the community to keep animals in their original homes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$48,836$60,904▲ $12,068
Cash and Non-Interest-Bearing Accounts$78,390$38,064▼ $40,326
Land, Buildings, and Equipment, Net$8,385$4,791▼ $3,594
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$135,611$103,759▼ $31,852
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$5,256$2,401▼ $2,855
Accounts Payable and Accrued Expenses$2,788$1,033▼ $1,755
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$8,044$3,434▼ $4,610
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$127,567$100,325▼ $27,242
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$127,567$100,325▼ $27,242
Total Liabilities and Net Assets / Fund Balance$135,611$103,759▼ $31,852
Compensation and Service Providers

Board Members and Trustees

NameTitle
Julie MartinPresident
Bill DeckerCity Representative
Anette L'HeureuxMember
Shannon SmithSecretary
David SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$193,437
Program Service Revenue
$18,170
Investment Income
$12,087
Other Revenue
$0
All Other Contributions
$167,171
Change in Net Assets
$-27,241

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
Food Inventory1$114,969Market Value from Manufacturer
Total Noncash Contributions1$114,969-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$189,879
Salaries, Compensation, and Employee Benefits$61,056
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,261--$56,261
Other Expenses$33,983--$33,983
Occupancy$10,218--$10,218
Fees for Services Accounting$6,967--$6,967
Insurance$5,756--$5,756
Payroll Taxes$4,795--$4,795
Depreciation Depletion$3,594--$3,594
Fees for Services Legal$2,506--$2,506
Office Expenses$2,180--$2,180
Travel$982--$982
Advertising$20--$20
Total Functional Expenses$250,935$0$0$250,935
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$1,062
KY State Tax Withholding$222
County Payroll Tax$98
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 19

All documentation is available upon request via electronic means or at our physical location. All requests are required to be in writing.

Part VI, Line 2

Shannon Smith (Secretary) and David Smith (Treasurer) are spouses.

Filing and Contact Details

Filer

Filer Name
Logan County Humane Society Inc
EIN
61-1139980
Phone
2705981229
Address
1970 Lewisburg Rd, RUSSELLVILLE, KY 42276

Signing Officer

Name
Elizabeth Darden
Title
Treasurer
Phone
2705981229
Signed
2025-10-22

Organization Details

Formed
1988
Legal Domicile
Ky
Voting Board Members
5
Independent Board Members
5
Employees
9
Volunteers
4
Supplemental Narrative

Additional Explanations

Part III, Line 3

Upon cancelation of the contract with the County for sheltering and Animal Control services, the Humane Society lost the bulk of its financing. With a significantly reduced budget and a change in facilities that were not large enough to manage dogs, the Humane Society began focusing primarily on the cat population of the county, as they are not covered by law to be managed by Animal Control and had no other protections or dedicated services.

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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01136196
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct00.00000
IRS990ScheduleA/PublicSupportTotal170Amt01136196
IRS990ScheduleA/SupportedOrganizationsCnt00
IRS990ScheduleA/SupportedOrganizationsTotalCnt00
IRS990ScheduleA/SupportSumAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0193437
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0349312
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0287943
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0142963
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0162541
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01136196
IRS990ScheduleA/TotalSupportAmt01136196
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/ScheduleBRequiredInd0true
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt01019
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01062
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt198
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2222
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Sales Tax Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1County Payroll Tax
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2KY State Tax Withholding
IRS990ScheduleD/TotalLiabilityAmt02401
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/FoodInventoryGrp/ContributionCnt01
IRS990ScheduleM/FoodInventoryGrp/MethodOfDeterminingRevenuesTxt0Market Value from Manufacturer
IRS990ScheduleM/FoodInventoryGrp/NonCashCheckboxInd0X
IRS990ScheduleM/FoodInventoryGrp/NoncashContributionsRptF990Amt0114969
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0Received full shipment of Cat and Dog Dry Kibble and Wet food valued at 114,969 from Champion PetFoods USA for use in the shelter and community aid.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Part 1, Line 19
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Upon cancelation of the contract with the County for sheltering and Animal Control services, the Humane Society lost the bulk of its financing. With a significantly reduced budget and a change in facilities that were not large enough to manage dogs, the Humane Society began focusing primarily on the cat population of the county, as they are not covered by law to be managed by Animal Control and had no other protections or dedicated services.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All documentation is available upon request via electronic means or at our physical location. All requests are required to be in writing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Shannon Smith (Secretary) and David Smith (Treasurer) are spouses.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0103759
IRS990/TotalAssetsGrp/BOYAmt0135611
IRS990/TotalAssetsGrp/EOYAmt0103759
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IRS990/TotalEmployeeCnt09
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0250935
IRS990/TotalFunctionalExpensesGrp/TotalAmt0250935
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08044
IRS990/TotalLiabilitiesEOYAmt03434
IRS990/TotalLiabilitiesGrp/BOYAmt08044
IRS990/TotalLiabilitiesGrp/EOYAmt03434
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0127567
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0100325
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0152838
IRS990/TotalProgramServiceRevenueAmt018170
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030257
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0223694
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0135611
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0103759
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ProgramServicesAmt0982
IRS990/TravelGrp/TotalAmt0982
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01970 Lewisburg Road Russellville
IRS990/USAddress/CityNm0Russellville
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd042276
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReasonableCauseExplanation/ExplanationTxt0Change in Leadership/Treasurer and CPA Office
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Elizabeth Darden
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum02705981229
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOGAN COUNTY HUMANE SOCIETY INC
ReturnHeader/Filer/BusinessNameControlTxt0LOGA
ReturnHeader/Filer/EIN0611139980
ReturnHeader/Filer/PhoneNum02705981229
ReturnHeader/Filer/USAddress/AddressLine1Txt01970 Lewisburg Rd
ReturnHeader/Filer/USAddress/CityNm0RUSSELLVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd042276
ReturnHeader/ReturnTs02025-10-22T23:09:15Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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