Civic Intelligence

Spay-Neuter Assistance Program Inc.

990 • Fiscal year 2017 • EIN 76-0608925

Jul 01, 2016 to Jun 30, 2017 • Filed on May 09, 2018

PO Box 70286Houston, TX 77270

(713) 862-3863

Siviq Scores

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

Liabilities / Assets

92nd percentile

1.00x

Higher debt load relative to assets than 92% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

55th percentile

0.21x

Higher debt load relative to revenue than 55% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Net Margin

18th percentile

-9.9%

Higher net margin than 18% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

69th percentile

$169,441

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2017

Asset Growth

6th percentile

-15%

Faster asset growth than 6% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-2.5%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,046,337

Down $179,127 (-15%) from 2016

Net Assets

Down

$3,581

Down $501,122 (-99%) from 2016

Liabilities

Up

$1,042,756

Up $321,995 (+45%) from 2016

Revenue

Down

$5,055,919

Down $130,453 (-2.5%) from 2016

Expenses

Down

$5,557,041

Down $314,217 (-5.4%) from 2016

Net Income

Up

-$501,122

Up $183,764 (+27%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,135,650Liabilities 2010: $450,394Net Assets 2010: $685,2562010Assets 2011: $1,679,691Liabilities 2011: $532,785Net Assets 2011: $1,146,9062011Assets 2012: $1,580,306Liabilities 2012: $301,475Net Assets 2012: $1,278,8312012Assets 2013: $2,021,994Liabilities 2013: $516,490Net Assets 2013: $1,505,5042013Assets 2014: $2,447,235Liabilities 2014: $567,905Net Assets 2014: $1,879,3302014Assets 2015: $1,765,630Liabilities 2015: $576,041Net Assets 2015: $1,189,5892015Assets 2016: $1,225,464Liabilities 2016: $720,761Net Assets 2016: $504,7032016Assets 2017: $1,046,337Liabilities 2017: $1,042,756Net Assets 2017: $3,5812017Assets 2018: $771,251Liabilities 2018: $985,232Net Assets 2018: -$213,9812018Assets 2019: $636,278Liabilities 2019: $743,356Net Assets 2019: -$107,0782019Assets 2020: $791,384Liabilities 2020: $962,221Net Assets 2020: -$170,8372020Assets 2021: $688,311Liabilities 2021: $350,174Net Assets 2021: $338,1372021Assets 2022: $745,246Liabilities 2022: $162,563Net Assets 2022: $582,6832022Assets 2023: $909,111Liabilities 2023: $380,220Net Assets 2023: $528,8912023

Highlighted filing

2017

Assets$1,046,337
Liabilities$1,042,756
Net Assets$3,581

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $4,264,4012010Revenue 2011: $5,013,469Expenses 2011: $4,551,819Net Income 2011: $461,6502011Expenses 2012: $4,796,8222012Expenses 2013: $5,590,0382013Revenue 2014: $6,492,350Expenses 2014: $6,118,524Net Income 2014: $373,8262014Revenue 2015: $5,527,499Expenses 2015: $6,217,240Net Income 2015: -$689,7412015Revenue 2016: $5,186,372Expenses 2016: $5,871,258Net Income 2016: -$684,8862016Revenue 2017: $5,055,919Expenses 2017: $5,557,041Net Income 2017: -$501,1222017Revenue 2018: $5,243,937Expenses 2018: $5,461,499Net Income 2018: -$217,5622018Revenue 2019: $4,651,376Expenses 2019: $4,544,473Net Income 2019: $106,9032019Revenue 2020: $4,303,503Expenses 2020: $4,367,262Net Income 2020: -$63,7592020Revenue 2021: $4,774,185Expenses 2021: $4,265,211Net Income 2021: $508,9742021Revenue 2022: $4,453,109Expenses 2022: $4,208,563Net Income 2022: $244,5462022Revenue 2023: $4,355,073Expenses 2023: $4,408,865Net Income 2023: -$53,7922023

Highlighted filing

2017

Revenue$5,055,919
Expenses$5,557,041
Net Income-$501,122
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 9, 2018
Return Version
2016v3.0
Gross Receipts
$5,550,617
Mission and Program Overview

Mission

To prevent the suffering and death of companion animals and to enrich the human-animal bond by providing excellent, accessible, and affordable spay/neuter and veterinary care.

In FY2017 SNAP spayed/neutered & vaccinated 26,953 cats & dogs, preventing the suffering & death of millions of unwanted puppies & kittens. 28% of these surgeries were free to the client. An additional 17,366 animals received low-cost veterinary wellness care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$659,822$586,720▼ $73,102
Pledges and Grants Receivable$134,347$130,747▼ $3,600
Cash and Non-Interest-Bearing Accounts$55,261$121,713▲ $66,452
Accounts Receivable$82,726$101,392▲ $18,666
Inventories for Sale or Use$87,608$51,284▼ $36,324
Prepaid Expenses and Deferred Charges$60,647$39,237▼ $21,410
Investments Other Securities$15,000$15,000→ $0
Savings and Temporary Cash Investments$130,053$244▼ $129,809
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Total Assets$1,225,464$1,046,337▼ $179,127
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$717,661$865,404▲ $147,743
Unsecured Notes Loans Payable$3,100$177,352▲ $174,252
Total Liabilities$720,761$1,042,756▲ $321,995
Net Assets / Fund Balance
Temporarily Rstr Net Assets$134,347$130,747▼ $3,600
Unrestricted Net Assets$370,356$-127,166▼ $497,522
Total Net Assets Fund Balance$504,703$3,581▼ $501,122
Total Liabilities and Net Assets / Fund Balance$1,225,464$1,046,337▼ $179,127

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$233,378$801,236$1,034,614
Leasehold Improvements$323,408$266,686$590,094
Other Land Buildings$29,934$13,230$43,164
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mary Kate Lawler DVMExecutive DirectorFT$155,000$14,441$169,441
Chaya Hirsch DVMVeterinarianFT$115,037$10,207$125,244
Howard Halliday DVMVeterinarianFT$104,800$16,547$121,347
Cristina Noltenius DVMVeterinarianFT$107,715$7,469$115,184
Denise Shofner-Stewart DVMVeterinarianFT$111,888-$111,888
JR ValdezDep Director AdminFT$98,500$9,285$107,785

Board Members and Trustees

NameTitle
Brenda SimpsonBoard Member
Laura BraunBoard Member
Paige WhittonBoard Member
Taryn WrightBoard Member
Ellen Dede Carter BraunPres from 8/16
Kate SmargiassoPres to 7/16
Kathryn KoepkeSecr from 1/17
Linn GirouardSecr to 12/16
Carolyn PrattTreasurer
Dean C DuetVP from 1/17
Genvieve Bibi Luce EichnerVP to 9/16

Highest Paid Contractors

ContractorServicesLocationCompensation
ADP TotalSourceEmployee leasing5800 Windward Pkwy, Alpharetta, GA 30005$313,488
Revenue and Support

Revenue Composition

Contributions and Grants
$831,826
Program Service Revenue
$3,751,358
Investment Income
$112
Other Revenue
$472,623
All Other Contributions
$831,826
Change in Net Assets
$-501,122

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,055,919
Total Revenue per Audited Statements
$5,055,919
Total Revenue per Form 990
$5,055,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,231,194
Other Expenses$2,325,847
Total Fundraising Expense$423,708
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,064,726$185,554$106,468$2,356,748
Fees for Services Other$373,245$32,338$47,811$453,394
Occupancy$267,898$29,386$26,204$323,488
Payroll Taxes$252,043$22,589$18,629$293,261
Other Employee Benefits$229,912$17,142$25,596$272,650
Current Officers, Directors, Trustees, and Key Employees$223,984$20,033$16,942$260,959
Office Expenses$180,374$27,473$38,588$246,435
Information Technology$74,173$23,269$76,830$174,272
Depreciation Depletion$102,787$601-$103,388
Comp Disqual Persons--$47,576$47,576
Insurance$31,375$4,094$2,887$38,356
Travel$14,011$4,904$4,758$23,673
Advertising$3,412$844$9,248$13,504
Interest-$10,600-$10,600
Other Expenses$328$8,218$11$8,557
Fees for Services Accounting-$2,000-$2,000
All Other Expenses$641$85$392$1,118
Fees for Services Legal-$800-$800
Total Functional Expenses$4,741,057$392,276$423,708$5,557,041

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,557,041
Total Expenses per Audited Statements$5,557,041
Total Expenses per Form 990$5,557,041
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Magda SerranoOffcr's sisterEmployee compensationNo$47,576

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 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

The draft version of the 990 is presented to the Deputy Director of Administration for preliminary review before it is forwarded to the Executive Director and the board. If there are no objections or concerns, the Deputy Director of Administration approves the draft to be finalized in order to file with the IRS.

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

When a new member joins the board of directors they are asked to complete a conflict of interest questionnaire.

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

The compensation review process includes consideration by the Board of Directors, of comparability data, the establishment of individual roles and functions and where applicable, review of any performance metrics associated with the role/function, evaluation of the individual against the functions, and a review of history of salary increases. Any increase in compensation is determined by taking into consideration the pool available and allocating it amongst individuals in functional groups.

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

See above process followed for individuals described in question 15b.

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

The organization does not make these documents available to the public.

Filing and Contact Details

Filer

Filer Name
Spay-Neuter Assistance Program Inc
EIN
76-0608925
Phone
7138623863
Address
PO Box 70286, Houston, TX 77270

Signing Officer

Name
Mary Kate Lawler DVM
Title
Executive Director
Signed
2018-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mary Kate Lawler DVM
Formed
1999
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
107
Volunteers
15

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027-5132
Preparer
Jody Blazek
Phone
7134395739
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IRS990/Form990PartVIISectionAGrp/PersonNm5Kathryn Koepke
IRS990/Form990PartVIISectionAGrp/PersonNm6Linn Girouard
IRS990/Form990PartVIISectionAGrp/PersonNm7Laura Braun
IRS990/Form990PartVIISectionAGrp/PersonNm8Brenda Simpson
IRS990/Form990PartVIISectionAGrp/PersonNm9Paige Whitton
IRS990/Form990PartVIISectionAGrp/PersonNm10Taryn Wright
IRS990/Form990PartVIISectionAGrp/PersonNm11Mary Kate Lawler DVM
IRS990/Form990PartVIISectionAGrp/PersonNm12JR Valdez
IRS990/Form990PartVIISectionAGrp/PersonNm13Chaya Hirsch DVM
IRS990/Form990PartVIISectionAGrp/PersonNm14Denise Shofner-Stewart DVM
IRS990/Form990PartVIISectionAGrp/PersonNm15Cristina Noltenius DVM
IRS990/Form990PartVIISectionAGrp/PersonNm16Howard Halliday DVM
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Pres from 8/16
IRS990/Form990PartVIISectionAGrp/TitleTxt1Pres to 7/16
IRS990/Form990PartVIISectionAGrp/TitleTxt2VP from 1/17
IRS990/Form990PartVIISectionAGrp/TitleTxt3VP to 9/16
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secr from 1/17
IRS990/Form990PartVIISectionAGrp/TitleTxt6Secr to 12/16
IRS990/Form990PartVIISectionAGrp/TitleTxt7Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt11Executive Dir.
IRS990/Form990PartVIISectionAGrp/TitleTxt12Dep Dir Admin
IRS990/Form990PartVIISectionAGrp/TitleTxt13Veterinarian
IRS990/Form990PartVIISectionAGrp/TitleTxt14Veterinarian
IRS990/Form990PartVIISectionAGrp/TitleTxt15Veterinarian
IRS990/Form990PartVIISectionAGrp/TitleTxt16Veterinarian
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IRS990/MissionDesc0SNAP's mission is to prevent the suffering and death of cats and dogs due to overpopulation and preventable diseases, especially in low-income areas. Currently, we are carrying out this mission through seven veterinary clinics: stationary clinics in Houston, Pasadena, and San Antonio, Texas; and four mobile satellite clinics. Through these outlets, SNAP provided services to residents of 17 Texas counties. In addition to free spay/neuter and vaccinations provided for dog and cat companions of those living below poverty level, we offer affordable, low-cost spay/neuter and wellness services to the general public.
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IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt025596
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017142
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0229912
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0272650
IRS990/OtherExpensesGrp/Desc0Veterinary medical supplies
IRS990/OtherExpensesGrp/Desc1Equipment purchases & repair
IRS990/OtherExpensesGrp/Desc2Employee Relations
IRS990/OtherExpensesGrp/Desc3Other expenses
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IRS990/OtherSalariesAndWagesGrp/TotalAmt02356748
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IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt018629
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt022589
IRS990/PayrollTaxesGrp/ProgramServicesAmt0252043
IRS990/PayrollTaxesGrp/TotalAmt0293261
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0134347
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0130747
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt060647
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IRS990/PrincipalOfficerNm0Mary Kate Lawler DVM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Veterinary services
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03751358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03751358
IRS990/ProgSrvcAccomActy2Grp/Desc0In FY2017, 19,295 dogs and cats were spayed/neutered through SNAPs publicly-offered low-cost spay/neuter program. These animals represent about 13,000 families whose lives were improved by making spay/neuter accessible and affordable for their companion animals. The removal of hormonal behaviors in these animals has helped to improve the human/animal bond, which has been repeatedly shown to provide tremendous emotional, mental, and physical health benefits for the human caregivers.Thus improving the invaluable human/animal bond they share. Besides curbing pet overpopulation and preventing the suffering and death of millions of unwanted puppies and kittens, these services have had dramatic implications for the public. Public health has been improved by reducing the threat and incidence of rabies spread by dogs and decreasing the number of dog bites (which are overwhelmingly caused by un-neutered male dogs). A reduction in the number of stray animals roaming the neighborhoods and the number of carcasses in our landfills has achieved a safer and cleaner environment.Municipalities and tax payers have been saved money by the reduction in number of animals picked up off the streets, impounded, and euthanized in animal control facilities and shelters (nation-wide, these expenses are estimated to be as high as $2 billion per year). And community livability standards and public sentiment have been improved by reducing the killing of healthy, adoptable dogs and cats.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01712892
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt01496996
IRS990/ProgSrvcAccomActy3Grp/Desc0In FY2017, Empowering People & PetsSNAPs program to provide spay/neuter and veterinary wellness care free of charge to the companion animals of income-qualifying clientsprovided spay/neuter surgeries and rabies vaccinations for 7,658 dogs and cats. Studies have shown a direct correlation between the likelihood of companion animals being spayed/neutered and family income. Therefore, providing these services free of charge to those who live below poverty level is striking at the very root of the problem of animal homelessness, abandonment, shelter intake, and euthanasia. The clients (who qualify based on participation in various government assistance programs) have been empowered through the opportunity to provide a previously-unattainable level of care for their pets, while contributing to the solution of animal overpopulation. Charitable funding for these programs allowed us to provide the services at no cost to the clients.In addition to the immediate financial benefit of receiving free services, these clients were able to avoid the compounded expenses of future generations of unwanted puppies and kittens. Pets have been given the chance to live their lives free from hormonal urges, preventable diseases, reproductive cancers, and the discomfort and dangers of giving birth. The removal of hormonal behaviors in these companion animals has helped to improve the human/animal bond, which has been repeatedly shown to provide tremendous emotional, mental, and physical health benefits for the human caregivers.This year, the primary focus of was on securing funding for spay/neuter and rabies vaccinations. Moving forward, particularly in the aftermath of Hurricane Harvey at the beginning of FY2018, funding is being sought to add general wellness and preventative care to the subsized offerings provided through this program. Twice during FY2017, Executive Director, Dr. Mary Kate Lawler traveled with Soul Dog Rescue to partner with them in providing spay/neuter in Native American communities. The first trip was to New Mexico in September of 2016, and the second was to Arizona in March of 2017.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.91$0.38$0.53$4.36$4.41$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.75$0.16$0.58$4.45$4.21$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.35$0.34$4.77$4.27$0.51
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.96$0.17$4.30$4.37$0.06
2019Summary only. Only limited summary data is available for this year.$0.64$0.74$0.11$4.65$4.54$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.77$0.99$0.21$5.24$5.46$0.22
2017Detailed filing. Detailed filing data is available for this year.$1.05$1.04$0.00$5.06$5.56$0.50
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.72$0.50$5.19$5.87$0.68
2015Summary only. Only limited summary data is available for this year.$1.77$0.58$1.19$5.53$6.22$0.69
2014Detailed filing. Detailed filing data is available for this year.$2.45$0.57$1.88$6.49$6.12$0.37
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.52$1.51$5.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.30$1.28$4.80
2011Summary only. Only limited summary data is available for this year.$1.68$0.53$1.15$5.01$4.55$0.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.14$0.45$0.69$4.26
Peer Organizations

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