Civic Intelligence

Barn Sanctuary

990 • Fiscal year 2020 • EIN 81-2637884

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 15, 2021

20179 Mckernan RdChelsea, MI 48118

(469) 955-7009

Siviq Scores

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

Liabilities / Assets

27th percentile

0.01x

Higher debt load relative to assets than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

22nd percentile

0.01x

Higher debt load relative to revenue than 22% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

81st percentile

30%

Higher net margin than 81% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

60th percentile

$80,560

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 4.0% of source-year revenue.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

87th percentile

53%

Faster asset growth than 87% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

89th percentile

64%

Faster revenue growth than 89% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,737,047

Up $602,678 (+53%) from 2019

Net Assets

Up

$1,716,359

Up $598,155 (+53%) from 2019

Liabilities

Up

$20,688

Up $4,523 (+28%) from 2019

Revenue

Up

$2,013,354

Up $786,117 (+64%) from 2019

Expenses

Up

$1,415,199

Up $333,535 (+31%) from 2019

Net Income

Up

$598,155

Up $452,582 (+311%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $28,528Liabilities 2016: $02016Assets 2017: $368,811Liabilities 2017: $0Net Assets 2017: $368,8112017Assets 2018: $993,548Liabilities 2018: $20,917Net Assets 2018: $972,6312018Assets 2019: $1,134,369Liabilities 2019: $16,165Net Assets 2019: $1,118,2042019Assets 2020: $1,737,047Liabilities 2020: $20,688Net Assets 2020: $1,716,3592020Assets 2021: $1,658,847Liabilities 2021: $54,078Net Assets 2021: $1,604,7692021Assets 2022: $3,029,497Liabilities 2022: $1,085,970Net Assets 2022: $1,943,5272022Assets 2023: $3,200,069Liabilities 2023: $1,065,899Net Assets 2023: $2,134,1702023Assets 2024: $3,357,537Liabilities 2024: $1,076,081Net Assets 2024: $2,281,4562024

Highlighted filing

2020

Assets$1,737,047
Liabilities$20,688
Net Assets$1,716,359

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $0Expenses 2016: $0Net Income 2016: $02016Revenue 2017: $533,555Expenses 2017: $193,272Net Income 2017: $340,2832017Revenue 2018: $1,206,570Expenses 2018: $592,817Net Income 2018: $613,7532018Revenue 2019: $1,227,237Expenses 2019: $1,081,664Net Income 2019: $145,5732019Revenue 2020: $2,013,354Expenses 2020: $1,415,199Net Income 2020: $598,1552020Revenue 2021: $1,430,698Expenses 2021: $1,542,288Net Income 2021: -$111,5902021Revenue 2022: $1,974,187Expenses 2022: $1,635,429Net Income 2022: $338,7582022Revenue 2023: $2,099,920Expenses 2023: $1,897,417Net Income 2023: $202,5032023Revenue 2024: $1,962,359Expenses 2024: $1,815,981Net Income 2024: $146,3782024

Highlighted filing

2020

Revenue$2,013,354
Expenses$1,415,199
Net Income$598,155
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 15, 2021
Return Version
2020v4.0
Gross Receipts
$2,170,662
Mission and Program Overview

Mission

Rescuing and rehabilitating abused and neglected farmed animals by creating a safe haven where they can recover, thrive, and serve as an example for why we strive to lead society towards a vegan lifestyle

Rescue and rehabilitation of abused and neglected farm animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,070,297$1,084,805▲ $14,508
Cash and Non-Interest-Bearing Accounts$64,072$612,008▲ $547,936
Accounts Receivable-$39,109-
Prepaid Expenses and Deferred Charges-$1,125-
Total Assets$1,134,369$1,737,047▲ $602,678
Liabilities
Accounts Payable and Accrued Expenses$16,165$20,688▲ $4,523
Total Liabilities$16,165$20,688▲ $4,523
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,118,204$1,626,359▲ $508,155
Net Assets With Donor Restrictions$0$90,000▲ $90,000
Total Net Assets Fund Balance$1,118,204$1,716,359▲ $598,155
Total Liabilities and Net Assets / Fund Balance$1,134,369$1,737,047▲ $602,678

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$528,316$23,848$552,164
Leasehold Improvements$298,134$45,788$343,922
Equipment$171,092$48,047$219,139
Other Land Buildings$87,263$30,799$118,062
Land$0-$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel MckernanPresidentFT$80,560$80,560
Kelly HoltDirectorFT$79,870$79,870
Thomas MckernanDirectorFT$59,869$59,869

Board Members and Trustees

NameTitle
Matt DominguezChairperson
Rebecca WrockVice-chair
Alicia PrygoskiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$1,648,864
Program Service Revenue
$0
Investment Income
$125
Other Revenue
$364,365
All Other Contributions
$1,553,157
Change in Net Assets
$598,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,013,354
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$157,308
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,170,662
Total Revenue per Form 990
$2,013,354
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$771,476
Salaries, Compensation, and Employee Benefits$643,723
Total Fundraising Expense$88,119
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$319,685$64,784$38,955$423,424
Current Officers, Directors, Trustees, and Key Employees$166,326$33,705$20,268$220,299
Occupancy$73,711$3,946$2,373$80,030
Depreciation Depletion$57,483$11,648$7,005$76,136
Office Expenses$47,651$9,657$5,806$63,114
Information Technology$25,177$5,102$3,068$33,347
Fees for Services Legal$21,687$4,395$2,642$28,724
Other Expenses$20,562$4,166$2,506$27,234
All Other Expenses$18,408$3,731$2,243$24,382
Insurance$10,695$2,167$1,303$14,165
Fees for Services Accounting$7,762$1,573$946$10,281
Travel$7,324$1,485$892$9,701
Conferences and Meetings$922$187$112$1,221
Total Functional Expenses$1,180,534$146,546$88,119$1,415,199

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,572,507
Expenses per Audited Statements$1,415,199
Total Expenses per Form 990$1,415,199
Expenses Not Reported on Form 990$157,308
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$192,086
Fundraising Direct Expenses$6,736
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction for Animals$96,612$96,612$0$96,612
Monster Mash$31,101$31,101$3,080$28,021
Total Events$192,086$192,086$6,736$185,350
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
Thomas MckernanDirectorLeaseNo$32,335
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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

Thomas mckernan and daniel mckernan are father and son.

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

The form 990 is prepared by an independent, external accounting firm. The form 990 is then reviewed by the executive director before presentation to the board members for final review. After approval the form 990 is finalized and filed.

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

Organization requires an annual review and update of conflicts of interests. Staff, officers, directors and key employees are required to review and disclose conflicts of interest by reviewing, signing and dating policy forms annually.

Form 990, Part VI, Section B, Line 15

Compensation for the President was independently reviewed by the Board of Directors under the advice and consultation of an external, independent consultant who specializes in nonprofit governance and human resources. The compensation recommendation from the external, independent consultant was also reviewed by an independent employment attorney, prior to review and approval by the Board of Directors.

Form 990, Part VI, Section C, Line 19

Copies of the governing documents and financial statements are available upon request. Copies of the form 990 are available at barnsanctuary.org/financials.

Filing and Contact Details

Filer

Filer Name
Barn Sanctuary
EIN
81-2637884
Phone
4699557009
Address
20179 MCKERNAN RD, CHELSEA, MI 48118

Signing Officer

Name
Dan McKernan
Title
President
Phone
4699557009
Signed
2021-09-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Mckernan
Formed
2016
Legal Domicile
Mi
Voting Board Members
5
Independent Board Members
3
Employees
15
Volunteers
70

Preparer

Firm
Safeguard Accounting
Address
230 N SECOND ST, SUITE 300, BRIGHTON, MI 48116
Preparer
Nadine Willis
Phone
8102258300
Supplemental Narrative

Financial Statement Notes

Schedule D, Part XI, Line 2D

Fundraising $6,736. Cost of goods sold for product sales $150,572.

Schedule D, Part XII, Line 2D

Fundraising $6,736. Cost of goods sold for product sales $150,572.

Raw XML AppendixShowing 400 of 523 raw XML fields

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/OtherExpensesGrp/TotalAmt327234
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038955
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt064784
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0319685
IRS990/OtherSalariesAndWagesGrp/TotalAmt0423424
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01125
IRS990/PrincipalOfficerNm0DANIEL MCKERNAN
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0VETERINARY SERVICES FOR COWS, DONKEYS, GOATS, PIGS, SHEEP, AND FOWL.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0215343
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/Desc0FARM EXPENSES AND OPERATIONS
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0833782
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01198154
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0210
IRS990/PYOtherExpensesAmt0563129
IRS990/PYOtherRevenueAmt028873
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0145573
IRS990/PYSalariesCompEmpBnftPaidAmt0518535
IRS990/PYTotalExpensesAmt01081664
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01227237
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0598155
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01840950
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01198154
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01216683
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0533555
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt034822
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04824164
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0125
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0210
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0208
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0543
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportTotal170Amt04824164
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01840950
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01198154
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt01216683
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0533555
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt034822
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04824164
IRS990ScheduleA/TotalSupportAmt04824707
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0528316
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023848
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0552164
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0171092
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048047
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0219139
IRS990ScheduleD/ExpensesNotReportedAmt0157308
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01415199
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0298134
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt045788
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0343922
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherExpensesIncludedAmt0157308
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt087263
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030799
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0118062
IRS990ScheduleD/OtherRevenueAmt0157308
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt0157308
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02013354
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Fundraising $6,736. Cost of goods sold for product sales $150,572.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising $6,736. Cost of goods sold for product sales $150,572.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01084805
IRS990ScheduleD/TotalExpensesPerForm990Amt01415199
IRS990ScheduleD/TotalRevenuePerForm990Amt02013354
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02170662
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01572507
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CashPrizesTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt06736
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0AUCTION FOR ANIMALS
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MONSTER MASH
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageOtherEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt096612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt031101
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt064373
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0192086
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt096612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt031101
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt064373
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0192086
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0185350

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