Civic Intelligence

Pearl River County Spca Inc.

990 • Fiscal year 2018 • EIN 64-0798887

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 27, 2019

PO Box 191Picayune, MS 39466

(601) 798-8000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

34th percentile

0.00x

Higher debt load relative to assets than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

31st percentile

-3.5%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

35th percentile

-2.5%

Faster asset growth than 35% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

42nd percentile

0.4%

Faster revenue growth than 42% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$824,202

Down $20,785 (-2.5%) from 2017

Net Assets

Down

$820,929

Down $20,910 (-2.5%) from 2017

Liabilities

Up

$3,273

Up $125 (+4.0%) from 2017

Revenue

Up

$599,524

Up $2,506 (+0.4%) from 2017

Expenses

Up

$620,434

Up $103,068 (+20%) from 2017

Net Income

Down

-$20,910

Down $100,562 (-126%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $172,337Liabilities 2011: $6,063Net Assets 2011: $166,2742011Assets 2012: $258,470Liabilities 2012: $2,330Net Assets 2012: $256,1402012Assets 2013: $256,382Liabilities 2013: $2,763Net Assets 2013: $253,6192013Assets 2014: $232,014Liabilities 2014: $2,123Net Assets 2014: $229,8912014Assets 2015: $597,280Liabilities 2015: $3,043Net Assets 2015: $594,2372015Assets 2016: $766,319Liabilities 2016: $4,132Net Assets 2016: $762,1872016Assets 2017: $844,987Liabilities 2017: $3,148Net Assets 2017: $841,8392017Assets 2018: $824,202Liabilities 2018: $3,273Net Assets 2018: $820,9292018Assets 2019: $1,046,269Liabilities 2019: $3,109Net Assets 2019: $1,043,1602019Assets 2020: $1,464,330Liabilities 2020: $5,787Net Assets 2020: $1,458,5432020Assets 2021: $1,578,072Liabilities 2021: $6,622Net Assets 2021: $1,571,4502021Assets 2022: $1,288,425Liabilities 2022: $6,443Net Assets 2022: $1,281,9822022Assets 2023: $1,355,808Liabilities 2023: $21,043Net Assets 2023: $1,334,7652023Assets 2024: $1,291,909Liabilities 2024: $49,769Net Assets 2024: $1,242,1402024

Highlighted filing

2018

Assets$824,202
Liabilities$3,273
Net Assets$820,929

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $475,462Expenses 2011: $446,961Net Income 2011: $28,5012011Revenue 2012: $573,783Expenses 2012: $483,917Net Income 2012: $89,8662012Revenue 2013: $575,783Expenses 2013: $578,304Net Income 2013: -$2,5212013Revenue 2014: $470,512Expenses 2014: $494,240Net Income 2014: -$23,7282014Revenue 2015: $848,314Expenses 2015: $483,968Net Income 2015: $364,3462015Revenue 2016: $652,985Expenses 2016: $485,035Net Income 2016: $167,9502016Revenue 2017: $597,018Expenses 2017: $517,366Net Income 2017: $79,6522017Revenue 2018: $599,524Expenses 2018: $620,434Net Income 2018: -$20,9102018Revenue 2019: $793,808Expenses 2019: $571,577Net Income 2019: $222,2312019Revenue 2020: $983,269Expenses 2020: $592,222Net Income 2020: $391,0472020Revenue 2021: $853,694Expenses 2021: $756,911Net Income 2021: $96,7832021Revenue 2022: $773,606Expenses 2022: $973,402Net Income 2022: -$199,7962022Revenue 2023: $882,259Expenses 2023: $937,841Net Income 2023: -$55,5822023Revenue 2024: $929,589Expenses 2024: $1,010,147Net Income 2024: -$80,5582024

Highlighted filing

2018

Revenue$599,524
Expenses$620,434
Net Income-$20,910
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 27, 2019
Return Version
2018v3.1
Gross Receipts
$604,313
Mission and Program Overview

Mission

Pearl River County SPCA provides shelter, medical treatment, and adoption services for stray and unwanted animals and sponsors educational services to the local community in an effort to prevent cruelty to animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$650,199$629,535▼ $20,664
Land, Buildings, and Equipment, Net$194,788$194,537▼ $251
Prepaid Expenses and Deferred Charges-$130-
Savings and Temporary Cash Investments-$0-
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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$844,987$824,202▼ $20,785
Other Assets Total-$0-
Liabilities
Other Liabilities$3,148$3,273▲ $125
Total Liabilities$3,148$3,273▲ $125
Net Assets / Fund Balance
Unrestricted Net Assets$841,839$820,929▼ $20,910
Total Net Assets Fund Balance$841,839$820,929▼ $20,910
Total Liabilities and Net Assets / Fund Balance$844,987$824,202▼ $20,785

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$150,250$37,007$187,257
Other Land Buildings$26,403$60,222$86,625
Equipment$14,242$14,240$28,482
Leasehold Improvements$3,642$728$4,370
Compensation and Service Providers

Board Members and Trustees

NameTitle
Judith WheatonPresident
Lauren FittsVice President
Connie FreemanDirector
Maria DiamondDirector
Rhonda FurbyDirector
Sam ManloveDirector
Dara HooperTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$275,752
Program Service Revenue
$275,271
Investment Income
$577
Other Revenue
$47,924
All Other Contributions
$201,902
Change in Net Assets
$-20,910
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$452,133
Salaries, Compensation, and Employee Benefits$168,301
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$153,144--$153,144
All Other Expenses$48,942$145-$49,087
Depreciation Depletion$15,688--$15,688
Payroll Taxes$15,157--$15,157
Other Expenses$13,536--$13,536
Occupancy$10,005--$10,005
Fees for Services Accounting$6,585$330-$6,915
Office Expenses$4,969$135-$5,104
Insurance$4,046--$4,046
Advertising$2,298$800-$3,098
Total Functional Expenses$619,024$1,410$0$620,434
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$52,713
Fundraising Direct Expenses$4,789
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Fund Raisers$52,713$52,713$4,789$47,924
Total Events$52,713$52,713$4,789$47,924
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable$3,273
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 Will be reviewed by the Board officers prior to filing

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The shelter operates during regular business hours and all organization documents are provided upon request to anyone who request them.

Filing and Contact Details

Filer

Filer Name
Pearl River County SPCA
EIN
64-0798887
Phone
6017988000
Address
PO Box 191, Picayune, MS 39466

Signing Officer

Name
Dara Hooper
Title
Treasurer
Signed
2019-06-27
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
16
Volunteers
76

Preparer

Firm
Whitfield and Company PC
Address
2201 Adcox Road, Picayune, MS 39466
Preparer
Kent Whitfield CPA
Phone
6017992366
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IRS990/ReconcilationRevenueExpnssAmt0-20910
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0275271
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt045865
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt054927
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt074866
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt0474483
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt037274
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0687415
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0394610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0329508
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0394610
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0613565
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0271371
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02003664
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0547
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0461
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02616
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04130
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0227866
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0236208
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0227866
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0206552
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0183528
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01082020
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt030048
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt030755
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt030048
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt027056
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt018275
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt0136182
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0547
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0461
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02616
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt045
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04130
IRS990ScheduleA/InvestmentIncomeCYPct00.00130
IRS990ScheduleA/InvestmentIncomePYPct00.00120
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.78560
IRS990ScheduleA/PublicSupportPY509Pct00.77660
IRS990ScheduleA/PublicSupportTotal509Amt02534451
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt045865
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt054927
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt074866
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0474483
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt037274
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0687415
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0652524
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0596471
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0652524
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0847173
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0473174
IRS990ScheduleA/Total509Grp/TotalAmt03221866
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0652985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0597018
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0652985
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0849789
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0473219
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03225996
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt0150250
IRS990ScheduleD/BuildingsGrp/DepreciationAmt037007
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0187257
IRS990ScheduleD/EquipmentGrp/BookValueAmt014242
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014240
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt028482
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt03642
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0728
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04370
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt026403
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt060222
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt086625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Taxes Payable
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0194537
IRS990ScheduleD/TotalLiabilityAmt03273
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt04789
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Various Fund Raisers
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt052713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt052713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt052713
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt052713
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt047924
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt04789
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt04789
IRS990ScheduleG/LicensedStatesCd0MS
IRS990ScheduleG/MailSolicitationsInd0X
IRS990ScheduleG/SolicitationOfGovtGrantsInd0X
IRS990ScheduleG/SolicitationOfNonGovtGrantsInd0X
IRS990ScheduleG/SpecialFundraisingEventsInd0X
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 Will be reviewed by the Board officers prior to filing
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The shelter operates during regular business hours and all organization documents are provided upon request to anyone who request them.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MS
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.05$1.24$0.93$1.01$0.08
2023Summary only. Only limited summary data is available for this year.$1.36$0.02$1.33$0.88$0.94$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.29$0.01$1.28$0.77$0.97$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.01$1.57$0.85$0.76$0.10
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.46$0.01$1.46$0.98$0.59$0.39
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.00$1.04$0.79$0.57$0.22
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$0.60$0.62$0.02
2017Summary only. Only limited summary data is available for this year.$0.84$0.00$0.84$0.60$0.52$0.08
2016Summary only. Only limited summary data is available for this year.$0.77$0.00$0.76$0.65$0.49$0.17
2015Summary only. Only limited summary data is available for this year.$0.60$0.00$0.59$0.85$0.48$0.36
2014Summary only. Only limited summary data is available for this year.$0.23$0.00$0.23$0.47$0.49$0.02
2013Summary only. Only limited summary data is available for this year.$0.26$0.00$0.25$0.58$0.58$0.00
2012Summary only. Only limited summary data is available for this year.$0.26$0.00$0.26$0.57$0.48$0.09
2011Summary only. Only limited summary data is available for this year.$0.17$0.01$0.17$0.48$0.45$0.03