Civic Intelligence

The Greater Birmingham Humane

EIN 63-0288810 • 501(c)3 • Birmingham, AL

Profile

To promote the humane treatment of animals and people through education, advocacy and services.

300 Snow DriveBirmingham, AL 35209

www.gbhs.org

Siviq Scores

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

Liabilities / Assets

32nd percentile

0.06x

Higher debt load relative to assets than 32% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.15x

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

80th percentile

29%

Higher net margin than 80% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

23%

Faster asset growth than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

82nd percentile

36%

Faster revenue growth than 82% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$24,166,995

Up $4,448,304 (+23%) from 2023

Liabilities

Up

$1,502,932

Up $3,793 (+0.3%) from 2023

Net Assets

Up

$22,664,063

Up $4,444,511 (+24%) from 2023

Revenue

Up

$10,023,157

Up $2,676,215 (+36%) from 2023

Expenses

Up

$7,075,921

Up $963,718 (+16%) from 2023

Net Income

Up

$2,947,236

Up $1,712,497 (+139%) from 2023

Trend Graphs

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $3,255,008Liabilities 2010: $785,920Net Assets 2010: $2,469,0882010Assets 2011: $3,309,398Liabilities 2011: $8,765Net Assets 2011: $3,300,6332011Assets 2012: $3,594,509Liabilities 2012: $5,686Net Assets 2012: $3,588,8232012Assets 2013: $12,437,271Liabilities 2013: $409Net Assets 2013: $12,436,8622013Assets 2014: $13,259,850Liabilities 2014: $44,908Net Assets 2014: $13,214,9422014Assets 2015: $13,053,857Liabilities 2015: $614,563Net Assets 2015: $12,439,2942015Assets 2016: $12,781,838Liabilities 2016: $598,341Net Assets 2016: $12,183,4972016Assets 2017: $13,926,308Liabilities 2017: $526,681Net Assets 2017: $13,399,6272017Assets 2018: $13,948,821Liabilities 2018: $228,156Net Assets 2018: $13,720,6652018Assets 2019: $14,854,870Liabilities 2019: $200,403Net Assets 2019: $14,654,4672019Assets 2020: $16,464,499Liabilities 2020: $777,304Net Assets 2020: $15,687,1952020Assets 2021: $19,381,366Liabilities 2021: $1,824,064Net Assets 2021: $17,557,3022021Assets 2022: $17,923,873Liabilities 2022: $1,394,727Net Assets 2022: $16,529,1462022Assets 2023: $19,718,691Liabilities 2023: $1,499,139Net Assets 2023: $18,219,5522023Assets 2024: $24,166,995Liabilities 2024: $1,502,932Net Assets 2024: $22,664,0632024

Highlighted filing

2024

Assets$24,166,995
Liabilities$1,502,932
Net Assets$22,664,063

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2010: $1,992,9942010Expenses 2011: $1,955,9832011Revenue 2012: $2,066,899Expenses 2012: $1,820,531Net Income 2012: $246,3682012Revenue 2013: $1,549,190Expenses 2013: $1,972,332Net Income 2013: -$423,1422013Revenue 2014: $2,185,173Expenses 2014: $2,019,804Net Income 2014: $165,3692014Revenue 2015: $3,656,232Expenses 2015: $3,966,022Net Income 2015: -$309,7902015Revenue 2016: $2,406,364Expenses 2016: $3,185,968Net Income 2016: -$779,6042016Revenue 2017: $4,083,577Expenses 2017: $3,926,637Net Income 2017: $156,9402017Revenue 2018: $3,957,910Expenses 2018: $3,850,705Net Income 2018: $107,2052018Revenue 2019: $5,363,822Expenses 2019: $4,656,397Net Income 2019: $707,4252019Revenue 2020: $4,682,495Expenses 2020: $4,159,677Net Income 2020: $522,8182020Revenue 2021: $5,105,865Expenses 2021: $4,368,617Net Income 2021: $737,2482021Revenue 2022: $5,945,130Expenses 2022: $4,775,472Net Income 2022: $1,169,6582022Revenue 2023: $7,346,942Expenses 2023: $6,112,203Net Income 2023: $1,234,7392023Revenue 2024: $10,023,157Expenses 2024: $7,075,921Net Income 2024: $2,947,2362024

Highlighted filing

2024

Revenue$10,023,157
Expenses$7,075,921
Net Income$2,947,236

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$24.2$1.50$22.7$10.0$7.08$2.95
2023Detailed filing. Detailed filing data is available for this year.$19.7$1.50$18.2$7.35$6.11$1.23
2022Detailed filing. Detailed filing data is available for this year.$17.9$1.39$16.5$5.95$4.78$1.17
2021Detailed filing. Detailed filing data is available for this year.$19.4$1.82$17.6$5.11$4.37$0.74
2020Detailed filing. Detailed filing data is available for this year.$16.5$0.78$15.7$4.68$4.16$0.52
2019Detailed filing. Detailed filing data is available for this year.$14.9$0.20$14.7$5.36$4.66$0.71
2018Detailed filing. Detailed filing data is available for this year.$13.9$0.23$13.7$3.96$3.85$0.11
2017Detailed filing. Detailed filing data is available for this year.$13.9$0.53$13.4$4.08$3.93$0.16
2016Summary only. Only limited summary data is available for this year.$12.8$0.60$12.2$2.41$3.19$0.78
2015Detailed filing. Detailed filing data is available for this year.$13.1$0.61$12.4$3.66$3.97$0.31
2014Detailed filing. Detailed filing data is available for this year.$13.3$0.04$13.2$2.19$2.02$0.17
2013Detailed filing. Detailed filing data is available for this year.$12.4$0.00$12.4$1.55$1.97$0.42
2012Summary only. Only limited summary data is available for this year.$3.59$0.01$3.59$2.07$1.82$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.01$3.30$1.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.79$2.47$1.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jul 22, 2025
Return Version
2023v6.0
Gross Receipts
$10,834,975
Mission and Program Overview

Mission

To promote the humane treatment of animals and people through education, advocacy and services

To promote the humane treatment of animals and people through education, advocacy and services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,816,253$6,231,767▲ $415,514
Savings and Temporary Cash Investments$2,082,210$2,007,312▼ $74,898
Cash and Non-Interest-Bearing Accounts$649,702$396,665▼ $253,037
Accounts Receivable$237,504$204,426▼ $33,078
Inventories for Sale or Use$303,047$195,462▼ $107,585
Prepaid Expenses and Deferred Charges$142,132$112,536▼ $29,596
Pledges and Grants Receivable$36,350$54,124▲ $17,774
Investments in Publicly Traded Securities$2,781$2,781→ $0
Total Assets$19,718,691$24,166,995▲ $4,448,304
Other Assets Total$10,448,712$14,961,922▲ $4,513,210
Liabilities
Other Liabilities$233,826$968,514▲ $734,688
Accounts Payable and Accrued Expenses$179,088$270,851▲ $91,763
Mortgage Notes Payable Secured by Investment Property$1,069,225$202,650▼ $866,575
Deferred Revenue$17,000$60,917▲ $43,917
Total Liabilities$1,499,139$1,502,932▲ $3,793
Net Assets / Fund Balance
Net Assets With Donor Restrictions$10,379,459$11,920,613▲ $1,541,154
Net Assets Without Donor Restrictions$7,840,093$10,743,450▲ $2,903,357
Total Net Assets Fund Balance$18,219,552$22,664,063▲ $4,444,511
Total Liabilities and Net Assets / Fund Balance$19,718,691$24,166,995▲ $4,448,304

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,598,709$1,494,559$4,093,268
Buildings$1,214,745$2,325,572$3,540,317
Land$2,418,313-$2,418,313
Other Assets Org$2,291,290--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Allison Black CorneliusChief Executive OfficerFT$187,411$187,411
Lindy AlversonChief Vet OfficerFT$128,943$128,943
Katherine LennCFOFT$109,565$109,565
Ivana SullivanChief Program OfficerFT$84,077$84,077
Stephanie H PateChief of StaffFT$69,375$69,375

Board Members and Trustees

NameTitle
Julia JohnsonAuxiliary Chair
Jody SaiiaChairman
Shana DavisYp Board Chair
John Wade HaleyVice Chairman
Angie IngramDirector
Art EdgeDirector
Bob KentDirector
Bruce H HughesDirector
Catrina JacksonDirector
Charles K Mcpherson SrDirector
Cliff NailDirector
David HorsleyDirector
Doug GrahamDirector
Forrest J Cook JrDirector
Heath BoackleDirector
Janet LuscoDirector
Jennifer CordoverDirector
Jessica BlackDirector
John SaxonDirector
Julie D PearceDirector
Karen WoodDirector
Kelly a BownesDirector
Kori WhiteDirector
Kristin SullivanDirector
Lacey DanleyDirector
Lisa ThompsonDirector
Lucy Thompson MarshDirector
Paige DormanDirector
Robert KentDirector
Robin SavageDirector
T C Branch DvmDirector
Tony PetelosDirector
Christy ThomasAssistant Treasurer
Missy EllisSecretary
Chip WelchTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,700,696
Program Service Revenue
$2,590,400
Investment Income
$234,147
Other Revenue
$497,914
All Other Contributions
$6,700,696
Change in Net Assets
$2,947,236

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$125,000Donor Cost
Other Non Cash Contri Table$109,897Donor Cost
Food Inventory$45,328Donor Cost
Other Non Cash Contri Table$29,242Donor Cost
Drugs and Medical Supplies$16,099Donor Cost
Other Non Cash Contri Table$2,596Donor Cost
Works of Art$1,595Donor Cost
Total Noncash Contributions$329,757-

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,023,157
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,822,989
Total Revenue per Audited Statements
$11,846,146
Total Revenue per Form 990
$10,023,157
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,110,064
Other Expenses$2,965,857
Total Fundraising Expense$579,822
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,226,890$267,410$108,730$3,603,030
Occupancy$308,934$10,680$41,506$361,120
Depreciation Depletion$326,757--$326,757
Other Employee Benefits$153,697$98,623$6,650$258,970
Payroll Taxes$189,477$38,614$19,973$248,064
All Other Expenses$163,224$31,211$25,226$219,661
Insurance$126,053$12,995$5,209$144,257
Information Technology$40,790$39,052$60,036$139,878
Other Expenses$35,817$47,458$6,268$89,543
Fees for Services Accounting$29,696$39,347$5,197$74,240
Interest$44,236$5,467-$49,703
Travel$31,774$1,723$5,819$39,316
Fees for Services Legal$14,791$19,598$2,588$36,977
Office Expenses$14,397$210$5,345$19,952
Advertising$8,976-$1,354$10,330
Total Functional Expenses$5,854,488$641,611$579,822$7,075,921

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,401,635
Expenses per Audited Statements$7,075,921
Total Expenses per Form 990$7,075,921
Expenses Not Reported on Form 990$325,714
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$1,201,724
Fundraising Direct Expenses$601,304
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Jazz Cat Ball$812,504$812,504$571,618$240,886
Jcb Sponsorship$252,527$252,527$8,766$243,761
Total Events$1,201,724$1,201,724$601,304$600,420
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right of Use Liability - Noncurrent$684,224
Note Payable - Eidl Sba Treasury$150,000
Right of Use Liability - Current$134,290
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
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 A, Line 2

Facilities assistant, jacob pate, is the son of chief of staff, stephanie pate. Jacob pate reports to patrick burleson, facilities manager. Stephanie pate reports directly to allison black cornelius, chief executive officer. Veterinary assistant, tiffany pierson, is married to animal care & control dispatch manager, kristen pierson. Tiffany pierson reports to deanne wheeler, director of clinical services. Kristen pierson reports to gynger jarboe, director of animal care & control.

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

Upon completion of the form 990, the return is presented to the finance committee of the board of directors, finance committee members review the return and members are encouraged to ask questions. The finance committee then submits the 990 to the board of directors for approval . The 990 is not included in a consent agenda but rather is discussed so that board members understand the importance of the document, special attention is given to pages 1, 2, 6, 10 and all schedules. Once the board of directors has approved the form 990 it is filed with the internal revenue service.

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

The board of directors as well as all officers of the organization are required to review and sign the conflict of interest policy at the first board meeting of every year . Conflicts of interest are defined in the policy , the policy is also included in the employee handbook. Additionally, board members may request a list of the organization's vendors or current payables list to ensure no conflicts do exist. The signed statements are then reviewed by the governance committee as well as the chief financial officer for compliance and accuracy . The governance chair reports any conflicts or potential conflicts to the executive and finance committee and the administration of gbhs .

Form 990, Part VI, Section B, Line 15

Each year the executive committee of the board of directors leads the process for oversight of executive compensation and any executive benefits. The executive committee specifically reviews the salary of the ceo and uses comparability data from two sources: the alabama association of nonprofit's annual nonprofit salaries review and the association for animal welfare advancement annual salaries review. This data is used to make a market comparison on executive total compensation. The executive committee approves total compensation and benefits before they are paid to the ceo. Additionally, all positions of the organization are reviewed by the administration for salary and hourly benchmarking and comparison using the same two comparability sources.

Form 990, Part VI, Section C, Line 19

The governing documents, conflict of interest policy and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Greater Birmingham Humane
EIN
63-0288810
Phone
2059421211
Address
300 SNOW DRIVE, BIRMINGHAM, AL 35209

Signing Officer

Name
Chip Welch
Title
Treasurer
Phone
2059421211
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chip Welch
Formed
1889
Legal Domicile
Al
Voting Board Members
35
Independent Board Members
35
Employees
119
Volunteers
167

Preparer

Firm
Carr Riggs & Ingram LLC
Address
3700 COLONADE PARKWAY SUITE 300, BIRMINGHAM, AL 35243
Preparer
Andrew Waits
Phone
2059337822
Supplemental Narrative

Additional Explanations

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:

Gbhs' adoption, transport, foster, and community education progams, place thousands of pets in loving homes while promoting humane values accross the region. The greater birmingham humane society (gbhs) provides services and programs that not only protect and care for vulnerable animals in jefferson county but also strengthens community welfare across 67 counties, six states, and internationally. These programs range in diversity from emergency veterinary care, community spay/neuter services, disaster response, and trauma rescue operations to legal support in criminal animal cruelty cases, where gbhs plays a critical role in public safety and justice. Gbhs' commitment to education through veterinary externships with auburn and tuskegee universities, youth volunteer clubs, and humane education initiatives helps to increase empathy, compassion, and responsible pet ownership throughout our community and state. Gbhs also directly supports underserved communities through its pet pantry, community vaccine clinics, and project pet safe, offering vital resources to pet owners in crisis. By investing in rehabilitation, foster care, and nationwide rescue transports, gbhs ensures that thousands of animals receive the care they need and permanent homes. Gbhs also directly supports underserved communities through its pet pantry, community vaccine clinics, and project pet safe, offering vital resources to pet owners in crisis. By investing in rehabilitation, foster care, and nationwide rescue transports, gbhs ensures that thousands of animals receive the care they need and permanent homes. Gbhs programs and services: *7-day legal stray hold impoundment - all stray dogs and cats impounded in a gbhs building receive a full set of vaccinations, parasite treatment, flea/heartworm prevention, microchipping, and if necessary, emergency veterinary services upon intake. *24/7 animal trauma rescue unit and law enforcement officer (leo) support - provides 24/7 response and rescue for severely injured animals and assists law enforcement officers throughout alabama upon request. *aggressive animal response - offers 24/7 community safety response to reports of aggressive animals. *auburn university & tuskegee university externship program - gbhs chief medical officer, russell johnson, dvm, serves on the auburn university veterinary school faculty and teaches soft tissue surgical skills to 4th-year veterinary students through a two-week gbhs critical care and spay/neuter clinic externship. *behavior/health assessments - all animals receive a comprehensive assessment and medical exam upon intake to ensure individual treatment and placement plans. *community service programs for misdemeanors & probation - offers court-ordered community service opportunities that allow for deferment or dismissal of non-violent misdemeanor charges when required hours are completed at any gbhs shelter location. *community vaccine clinics - veterinarians administer vaccines and microchips at no cost to community pet owners and schedule free spay/neuter appointments. *corporate social responsibility programs - provides group volunteer opportunities for local businesses and organizations. *criminal case support - offers the use of the gbhs emergency veterinary management trailer and veterinary team for expert testimony, evidence collection, necropsies, animal handling, and on-site support for law enforcement in all 67 alabama counties, free of charge, when responding to large cases of animal abuse, hoarding, and puppy mills. *critter camp & holiday camps - hosts full-day camps where elementary-aged children engage with animals, learn about animal welfare in a fun setting, and connect with the gbhs mission. Camps are offered during the summer and on select holidays. *disaster response - partners with donors, shelters, rescues, and national organizations to provide aid-including veterinary care, pet supplies, and food-during natural or manmade disasters. *emergency trauma response

FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS: (CONTINUED)

These counties collectively represent a substantial portion of alabama's population, highlighting the extensive service area of gbhs. The organization's outreach across these diverse communities demonstrates its commitment to animal welfare and community support throughout the state. U.s. And international impact: the gbhs disaster response team provides a trained animal disaster response team and evma trailer to all 67 counties in alabama and to georgia, florida, mississippi, south carolina, and louisiana. Gbhs also provides a veterinarian and/or licensed veterinary technician to international disaster sites when requested by the aspca, the bissell disaster response unit, or any federal agencies.

FORM 990, PART XI, LINE 9:

Change in value of beneficial interest in perpetual trust 1,487,231.

Form 990, Part XII, Line 2C

The organization engages an independent cpa firm to audit its financial statements on a yearly basis.

Section 1.263(A) -1(F) De Minimis Safe Harbor Election

The greater birmingham humane society, inc, 300 snow drive birmingham, al 35209 employer identification number: 63 - 0288810 for the current tax year ended the greater birmingham humane society, inc. Is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).

Financial Statement Notes

PART X, LINE 2:

The organization is an exempt organization under section 501(c)(3) of the internal revenue code, and under appropriate provisions of the state of alabama. The organization is subject to unrelated business income tax (ubit) only if it engages in activities subject to the ubit regulations. Tax positions are initially recognized in the financial statements when it is more likely than not that the position will be sustained upon examination by the tax authorities. The organization had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements as of september 30, 2022 based on an assessment of many factors including experience and interpretations of applicable tax laws.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Change in value of beneficial interest in perpetual trust 1,487,231. Cost of goods sold related to sale of inventory 210,514. Unrealized gain on investmetns 10,044.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Costs of goods sold related to sale of inventory 210,514.

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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/Desc0GBHS IS ALABAMA'S OLDEST AND LARGEST ANIMAL SHELTER. WE HAVE INCREASED THE NUMBER OF ANIMALS SERVED BY 270% SINCE 2014. GBHS RESCUES MORE THAN 24,000 HOMELESS, ABUSED, AND NEGLECTED ANIMALS ANNUALLY. WE MANAGE ANIMAL CARE AND CONTROL FOR JEFFERSON AND WALKER COUNTIES AND MULTIPLE MUNICIPALITIES IN FOUR COUNTIES, RESPONDING 24/7 TO THOUSANDS OF EMERGENCY CALLS EACH YEAR. OUR HOSPITAL AND SPAY/NEUTER CLINIC PROVIDE THE VETERINARY CARE AND S/N SURGERIES FOR ALL GBHS PETS, AND OUTREACH CLIENTS. GBHS' VETERINARY EXTERNSHIP PROGRAM HAS IMPROVED SOFT TISSUE SURGICAL SKILLS FOR OVER 400 STUDENTS TO DATE. OUR OUTREACH AND DISTRIBUTION WAREHOUSE SUPPORTS RESCUE ORGANIZATIONS, LOW-INCOME PET OWNERS & SHELTERS IN 24 COUNTIES, AND STAGES DISASTER RELIEF FOR FIVE STATES. PLEASE SEE SCHEDULE O FOR A SPECIFIC LIST OF ALL PROGRAMS.
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