Civic Intelligence

Special Pals Incorporated

990 • Fiscal year 2020 • EIN 74-2050052

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 28, 2021

3830 Greenhouse RDHouston, TX 77084

(281) 579-7387

Siviq Scores

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

Liabilities / Assets

61st percentile

0.11x

Higher debt load relative to assets than 61% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

60th percentile

0.12x

Higher debt load relative to revenue than 60% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

18th percentile

-17%

Higher net margin than 18% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

63rd percentile

$41,538

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 8.5% of source-year revenue.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

14th percentile

-8.1%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

88th percentile

58%

Faster revenue growth than 88% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$514,722

Down $45,416 (-8.1%) from 2019

Net Assets

Down

$456,633

Down $84,438 (-16%) from 2019

Liabilities

Up

$58,089

Up $39,022 (+205%) from 2019

Revenue

Up

$489,097

Up $179,657 (+58%) from 2019

Expenses

Up

$573,535

Up $81,923 (+17%) from 2019

Net Income

Up

-$84,438

Up $97,734 (+54%) from 2019

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2011: $343,181Liabilities 2011: $8,929Net Assets 2011: $334,2522011Assets 2012: $333,609Liabilities 2012: $4,274Net Assets 2012: $329,3352012Assets 2013: $358,726Liabilities 2013: $18,905Net Assets 2013: $339,8212013Assets 2014: $436,593Liabilities 2014: $7,170Net Assets 2014: $429,4232014Assets 2015: $473,772Liabilities 2015: $24,574Net Assets 2015: $449,1982015Assets 2016: $630,543Liabilities 2016: $15,075Net Assets 2016: $615,4682016Assets 2017: $737,244Liabilities 2017: $5,875Net Assets 2017: $731,3692017Assets 2018: $725,623Liabilities 2018: $3,570Net Assets 2018: $722,0532018Assets 2019: $560,138Liabilities 2019: $19,067Net Assets 2019: $541,0712019Assets 2020: $514,722Liabilities 2020: $58,089Net Assets 2020: $456,6332020Assets 2021: $471,003Liabilities 2021: $7,775Net Assets 2021: $463,2282021Assets 2022: $862,594Liabilities 2022: $8,522Net Assets 2022: $854,0722022Assets 2023: $900,432Liabilities 2023: $15,420Net Assets 2023: $885,0122023Assets 2024: $855,834Liabilities 2024: $16,835Net Assets 2024: $838,9992024

Highlighted filing

2020

Assets$514,722
Liabilities$58,089
Net Assets$456,633

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $218,028Expenses 2011: $276,934Net Income 2011: -$58,9062011Revenue 2012: $262,325Expenses 2012: $271,216Net Income 2012: -$8,8912012Revenue 2013: $309,389Expenses 2013: $296,947Net Income 2013: $12,4422013Revenue 2014: $398,699Expenses 2014: $309,097Net Income 2014: $89,6022014Revenue 2015: $442,350Expenses 2015: $422,574Net Income 2015: $19,7762015Revenue 2016: $625,605Expenses 2016: $459,335Net Income 2016: $166,2702016Revenue 2017: $597,809Expenses 2017: $482,098Net Income 2017: $115,7112017Revenue 2018: $483,692Expenses 2018: $490,740Net Income 2018: -$7,0482018Revenue 2019: $309,440Expenses 2019: $491,612Net Income 2019: -$182,1722019Revenue 2020: $489,097Expenses 2020: $573,535Net Income 2020: -$84,4382020Revenue 2021: $726,207Expenses 2021: $719,612Net Income 2021: $6,5952021Revenue 2022: $1,168,628Expenses 2022: $777,784Net Income 2022: $390,8442022Revenue 2023: $1,025,883Expenses 2023: $991,799Net Income 2023: $34,0842023Revenue 2024: $1,017,805Expenses 2024: $1,049,552Net Income 2024: -$31,7472024

Highlighted filing

2020

Revenue$489,097
Expenses$573,535
Net Income-$84,438
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 28, 2021
Return Version
2020v4.0
Gross Receipts
$489,097
Mission and Program Overview

Mission

The mission of Special Pals, Inc. is to make a measurable and sustainable difference in the greater Houston community by offering affordable pet care services; resuing, rehabilitatiing, and rehoming companion animals; and providing education about responsible pet care.

Animal Care Organization

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$284,174$267,509▼ $16,665
Cash and Non-Interest-Bearing Accounts$275,964$247,212▼ $28,752
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$560,138$514,722▼ $45,416
Other Assets Total-$1-
Liabilities
Other Liabilities-$45,870-
Accounts Payable and Accrued Expenses$19,067$12,219▼ $6,848
Total Liabilities$19,067$58,089▲ $39,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$541,071$456,633▼ $84,438
Total Net Assets Fund Balance$541,071$456,633▼ $84,438
Total Liabilities and Net Assets / Fund Balance$560,138$514,722▼ $45,416

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$149,982$297,689$447,671
Equipment$34,772$100,580$135,352
Land$72,237-$72,237
Other Land Buildings$8,415$20,525$28,940
Leasehold Improvements$2,103$6,296$8,399
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Becky FrenchExecutive DirectorFT$41,538$41,538
Erin McCollumInterim E DirectorFT$13,846$13,846

Board Members and Trustees

NameTitle
Melissa HouserPresident
Heidi GibsonVice President
Angela DunlapDirector
Sophia ProlerDirector
Joseph RadlerSecretary
John David KernTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$289,635
Program Service Revenue
$193,329
Investment Income
$1,161
Other Revenue
$4,972
All Other Contributions
$289,635
Change in Net Assets
$-84,438
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$337,629
Other Expenses$231,401
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$253,367--$253,367
All Other Expenses$44,349$15,838-$60,187
Current Officers, Directors, Trustees, and Key Employees$55,385--$55,385
Payroll Taxes$28,877--$28,877
Depreciation Depletion-$28,274-$28,274
Other Expenses$18,959$422-$19,381
Fees for Services Accounting-$8,740-$8,740
Benefits to Members$4,505--$4,505
Office Expenses$1,023$2,732-$3,755
Insurance-$2,997-$2,997
Advertising$732--$732
Interest-$14-$14
Total Functional Expenses$505,628$67,907$0$573,535
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$45,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Any transaction involving a related party or director must be approved & documented by remaining board members.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Executive Director Compensation is approved by the Board of Directors.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The Compensation is approved by the Board of Directors.

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

No documents available to the public.

Form 990, Part VI, Section C: Disclosures

Financials and tax returns are provded upon request.

Filing and Contact Details

Filer

Filer Name
Special Pals Inc
EIN
74-2050052
Phone
2815797387
Address
3830 Greenhouse RD, Houston, TX 77084

Signing Officer

Name
Melissa Houser
Title
President
Signed
2021-04-28
Discuss with paid preparer
Yes

Organization Details

Formed
1979
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
6
Employees
24
Volunteers
15

Preparer

Firm
J David Kern CPA
Address
29031 Pinnacle Ridge Drive, Katy, TX 77494
Preparer
J David Kern CPA
Phone
7033803848
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Architech: Column (A) - Total = $720; Column (B) - Program Services = $0; Column (C) - Management & General = $720; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Auto: Column (A) - Total = $2689; Column (B) - Program Services = $2355; Column (C) - Management & General = $334; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Cash Over/Short: Column (A) - Total = $-25; Column (B) - Program Services = $0; Column (C) - Management & General = $-25; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Credit Card Fees: Column (A) - Total = $5956; Column (B) - Program Services = $0; Column (C) - Management & General = $5956; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Donated Food/Supl for Animals: Column (A) - Total = $1649; Column (B) - Program Services = $1649; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Dues and Subscriptions: Column (A) - Total = $150; Column (B) - Program Services = $0; Column (C) - Management & General = $150; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Food & Supply for Animals: Column (A) - Total = $5372; Column (B) - Program Services = $5372; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Food and Beverage: Column (A) - Total = $543; Column (B) - Program Services = $0; Column (C) - Management & General = $543; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Fund Raising Expense: Column (A) - Total = $1452; Column (B) - Program Services = $0; Column (C) - Management & General = $1452; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Gift Cards: Column (A) - Total = $659; Column (B) - Program Services = $0; Column (C) - Management & General = $659; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Janitorial Expense: Column (A) - Total = $27; Column (B) - Program Services = $27; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Janitorial Supplies: Column (A) - Total = $212; Column (B) - Program Services = $212; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Misselanious Expense: Column (A) - Total = $4267; Column (B) - Program Services = $0; Column (C) - Management & General = $4267; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

other General and Administrati: Column (A) - Total = $104; Column (B) - Program Services = $0; Column (C) - Management & General = $104; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Postage and Shipping: Column (A) - Total = $813; Column (B) - Program Services = $286; Column (C) - Management & General = $527; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Printing and Publications: Column (A) - Total = $5134; Column (B) - Program Services = $5134; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Program Fees: Column (A) - Total = $4995; Column (B) - Program Services = $4995; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Program Services - Other: Column (A) - Total = $132; Column (B) - Program Services = $132; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Repair and Maintenance: Column (A) - Total = $18378; Column (B) - Program Services = $18225; Column (C) - Management & General = $153; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Rescue Animal Transportation: Column (A) - Total = $2600; Column (B) - Program Services = $2600; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Sales Tax Expense: Column (A) - Total = $738; Column (B) - Program Services = $0; Column (C) - Management & General = $738; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Seminars: Column (A) - Total = $125; Column (B) - Program Services = $0; Column (C) - Management & General = $125; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E: Other Expenses

Telephone and Internet: Column (A) - Total = $3497; Column (B) - Program Services = $3362; Column (C) - Management & General = $135; Column (D) - Fundraising = $0

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
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IRS990/MissionDesc0The mission of Special Pals, Inc. is to make a measurable and sustainable difference in the greater Houston community by offering affordable pet care services; resuing, rehabilitatiing, and rehoming companion animals; and providing education about responsible pet care.
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
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IRS990ScheduleD/EquipmentGrp/BookValueAmt034772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0100580
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0135352
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.84$1.02$1.05$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.02$0.89$1.03$0.99$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.01$0.85$1.17$0.78$0.39
2021Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.73$0.72$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.51$0.06$0.46$0.49$0.57$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.56$0.02$0.54$0.31$0.49$0.18
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.72$0.48$0.49$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.74$0.01$0.73$0.60$0.48$0.12
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.62$0.63$0.46$0.17
2015Detailed filing. Detailed filing data is available for this year.$0.47$0.02$0.45$0.44$0.42$0.02
2014Summary only. Only limited summary data is available for this year.$0.44$0.01$0.43$0.40$0.31$0.09
2013Summary only. Only limited summary data is available for this year.$0.36$0.02$0.34$0.31$0.30$0.01
2012Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.26$0.27$0.01
2011Summary only. Only limited summary data is available for this year.$0.34$0.01$0.33$0.22$0.28$0.06