Civic Intelligence

Larimer Humane Society

990 • Fiscal year 2019 • EIN 84-0611804

Jul 01, 2018 to Jun 30, 2019 • Filed on Oct 02, 2019

3501 E 71st StreetLoveland, CO 80538

(970) 226-3647

Siviq Scores

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

Liabilities / Assets

70th percentile

0.48x

Higher debt load relative to assets than 70% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

88th percentile

2.47x

Higher debt load relative to revenue than 88% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Net Margin

72nd percentile

13%

Higher net margin than 72% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

18th percentile

$133,569

Higher top officer pay than 18% of similar nonprofits.

Top officer pay equals 2.3% of source-year revenue.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2019

Asset Growth

34th percentile

0.6%

Faster asset growth than 34% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

14th percentile

-19%

Faster revenue growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2018 to 2019

Assets

Up

$29,634,912

Up $166,938 (+0.6%) from 2018

Net Assets

Up

$15,366,143

Up $697,987 (+4.8%) from 2018

Liabilities

Down

$14,268,769

Down $531,049 (-3.6%) from 2018

Revenue

Down

$5,779,045

Down $1,373,759 (-19%) from 2018

Expenses

Up

$5,045,379

Up $237,493 (+4.9%) from 2018

Net Income

Down

$733,666

Down $1,611,252 (-69%) from 2018

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2011: $4,927,363Liabilities 2011: $196,788Net Assets 2011: $4,730,5752011Assets 2012: $5,476,758Liabilities 2012: $222,129Net Assets 2012: $5,254,6292012Assets 2013: $6,312,848Liabilities 2013: $241,217Net Assets 2013: $6,071,6312013Assets 2014: $8,686,194Liabilities 2014: $232,510Net Assets 2014: $8,453,6842014Assets 2015: $9,724,887Liabilities 2015: $223,060Net Assets 2015: $9,501,8272015Assets 2016: $10,929,444Liabilities 2016: $212,578Net Assets 2016: $10,716,8662016Assets 2017: $12,547,108Liabilities 2017: $262,398Net Assets 2017: $12,284,7102017Assets 2018: $29,467,974Liabilities 2018: $14,799,818Net Assets 2018: $14,668,1562018Assets 2019: $29,634,912Liabilities 2019: $14,268,769Net Assets 2019: $15,366,1432019Assets 2020: $29,481,393Liabilities 2020: $13,785,315Net Assets 2020: $15,696,0782020Assets 2021: $32,874,350Liabilities 2021: $13,344,752Net Assets 2021: $19,529,5982021Assets 2022: $30,678,166Liabilities 2022: $12,990,799Net Assets 2022: $17,687,3672022Assets 2023: $31,192,953Liabilities 2023: $12,512,962Net Assets 2023: $18,679,9912023Assets 2024: $33,297,188Liabilities 2024: $12,948,892Net Assets 2024: $20,348,2962024Assets 2025: $33,520,835Liabilities 2025: $12,648,084Net Assets 2025: $20,872,7512025

Highlighted filing

2019

Assets$29,634,912
Liabilities$14,268,769
Net Assets$15,366,143

Operations Trend

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

$15M$10M$5.0M$0Expenses 2011: $3,155,4502011Expenses 2012: $3,195,8932012Expenses 2013: $3,280,4752013Revenue 2014: $5,247,061Expenses 2014: $3,301,900Net Income 2014: $1,945,1612014Revenue 2015: $4,628,048Expenses 2015: $3,470,497Net Income 2015: $1,157,5512015Revenue 2016: $4,522,101Expenses 2016: $3,391,436Net Income 2016: $1,130,6652016Revenue 2017: $4,692,489Expenses 2017: $3,536,898Net Income 2017: $1,155,5912017Revenue 2018: $7,152,804Expenses 2018: $4,807,886Net Income 2018: $2,344,9182018Revenue 2019: $5,779,045Expenses 2019: $5,045,379Net Income 2019: $733,6662019Revenue 2020: $5,789,585Expenses 2020: $5,240,784Net Income 2020: $548,8012020Revenue 2021: $7,046,414Expenses 2021: $5,053,025Net Income 2021: $1,993,3892021Revenue 2022: $6,812,666Expenses 2022: $5,938,173Net Income 2022: $874,4932022Revenue 2023: $6,740,401Expenses 2023: $6,659,846Net Income 2023: $80,5552023Revenue 2024: $11,156,169Expenses 2024: $10,303,856Net Income 2024: $852,3132024Revenue 2025: $11,185,898Expenses 2025: $11,000,853Net Income 2025: $185,0452025

Highlighted filing

2019

Revenue$5,779,045
Expenses$5,045,379
Net Income$733,666
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Oct 2, 2019
Return Version
2018v3.1
Gross Receipts
$9,108,964
Mission and Program Overview

Mission

Our mission is to further the compassionate, safe, and responsible relationship between animals and people.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$18,516,308$18,131,305▼ $385,003
Investments in Publicly Traded Securities$9,977,768$10,282,200▲ $304,432
Savings and Temporary Cash Investments$558,099$697,327▲ $139,228
Cash and Non-Interest-Bearing Accounts$307,684$350,592▲ $42,908
Accounts Receivable$6,322$93,028▲ $86,706
Prepaid Expenses and Deferred Charges$61,475$50,965▼ $10,510
Pledges and Grants Receivable$14,975$3,211▼ $11,764
Total Assets$29,467,974$29,634,912▲ $166,938
Other Assets Total$25,343$26,284▲ $941
Liabilities
Mortgage Notes Payable Secured by Investment Property$8,544,249$8,387,899▼ $156,350
Other Liabilities$5,983,802$5,644,878▼ $338,924
Accounts Payable and Accrued Expenses$241,917$220,442▼ $21,475
Deferred Revenue$29,850$15,550▼ $14,300
Total Liabilities$14,799,818$14,268,769▼ $531,049
Net Assets / Fund Balance
Unrestricted Net Assets$14,653,181$15,344,434▲ $691,253
Temporarily Rstr Net Assets$14,975$21,709▲ $6,734
Total Net Assets Fund Balance$14,668,156$15,366,143▲ $697,987
Total Liabilities and Net Assets / Fund Balance$29,467,974$29,634,912▲ $166,938

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$16,044,107$775,476$16,819,583
Land$1,454,150-$1,454,150
Equipment$632,148$588,035$1,220,183
Other Land Buildings$900-$900

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$25,343-▲ $941-$26,284
2017$23,903-▲ $1,440-$25,343
2016$21,936-▲ $1,967-$23,903
2015$21,836-▲ $100-$21,936
2014$21,479-▲ $357-$21,836
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judith CalhounChief Execu.FT$125,839$7,730$133,569

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,217,792
Program Service Revenue
$2,834,208
Investment Income
$622,786
Other Revenue
$104,259
All Other Contributions
$2,150,941
Change in Net Assets
$733,666

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$495,274Present Value
Other Non Cash Contri Table1$338,924Present Value
Other Non Cash Contri Table350$90,875Fair Market Value
Total Noncash Contributions352$925,073-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,721,527
Revenue Not Reported on Financial Statements
$57,518
Revenue Not Reported on Form 990
$-35,679
Total Revenue per Audited Statements
$5,685,848
Total Revenue per Form 990
$5,779,045
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,584,132
Other Expenses$2,461,247
Total Fundraising Expense$516,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,760,640$36,602$226,990$2,024,232
Depreciation Depletion$487,871$33,646$42,058$563,575
Interest-$338,924-$338,924
Office Expenses$132,781$1,722$133,234$267,737
Other Employee Benefits$157,595$17,544$13,792$188,931
Occupancy$151,667$10,460$13,075$175,202
All Other Expenses$110,559$41,402$14,552$166,513
Payroll Taxes$125,867$23,517$15,450$164,834
Current Officers, Directors, Trustees, and Key Employees$106,184$25,908$9,292$141,384
Information Technology$83,434$13,857$17,064$114,355
Insurance$93,959$6,480$8,100$108,539
Other Expenses$71,099$2,769$2,162$76,030
Fees for Service Investment Mgmnt Fees-$57,518-$57,518
Comp Disqual Persons-$56,502-$56,502
Fees for Services Legal$43,651$418$177$44,246
Fees for Services Accounting$21,332$11,561$1,909$34,802
Advertising$32,735--$32,735
Fees for Services Other$31,470--$31,470
Pension Plan Contributions$6,929$413$907$8,249
Conferences and Meetings$3,458$2,235$389$6,082
Travel$3,366$1,989$38$5,393
Total Functional Expenses$3,811,047$718,126$516,206$5,045,379

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,045,379
Expenses per Audited Statements$4,987,861
Total Expenses per Audited Statements$4,987,861
Expenses Not Reported on Financial Statements$57,518
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$235,837
Fundraising Direct Expenses$152,167
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Top Cat and Tai$197,855$142,400$78,599$63,801
Fire Hydrant 5k$84,800$73,429$34,928$38,501
Total Events$302,688$235,837$152,167$83,670
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advances$5,644,878
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by the ceo, finance director, and members of the board of directors before it is filed.

Form 990, Page 6, Part VI, Line 12C

Members of the board of directors are required to sign a conflict of interest certification disclosure statement annually.

Form 990, Page 6, Part VI, Line 15A

The society uses salary surveys that are industry and non-profit specific as provided by the employers council.

Form 990, Page 6, Part VI, Line 15B

The society uses the same survey information as is used for determining the ceo's compensation, as well as for-profit comparisons for similar positions for the director of human resources and the director of finance. The society has also developed a comprehensive compensation plan that helps them attract the very best staff to keep the organization operating as efficiently as possible.

Form 990, Page 6, Part VI, Line 19

The society provides information regarding its governing documents upon request.

Filing and Contact Details

Filer

Filer Name
Larimer Humane Society
EIN
84-0611804
Phone
9702263647
Address
3501 E 71ST STREET, LOVELAND, CO 80538

Signing Officer

Name
Judith Calhoun
Title
Chief Execu. Officer
Phone
9702263647
Signed
2019-10-02

Organization Details

Principal Officer
Judith Calhoun
Formed
1969
Legal Domicile
Co
Voting Board Members
12
Independent Board Members
12
Employees
77
Volunteers
470

Preparer

Firm
Altruic Advisors Cpas
Address
4088 WASHTENAW AVENUE, ANN ARBOR, MI 48108-1010
Preparer
Kevin T Rickman CPA
Phone
7344763720
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Animal care program: since the organizations inception 50 years ago, and still today, community support assists in providing homeless animals with a healthy meal, safe shelter, and loving hand. Our animal care team works every day to ensure that animals basic needs are not only met, but exceeded. In fy19: 6,485 animals provided care including: 138,740 meals provided 97,118 days of care 14 days is the average length of stay at our shelter we provide more than simply a warm bed, healthy meal, and safe haven for animals in our care. We also ensure that animals staying with us receive enrichment helping them to stay mentally and physically active, occupied, and engaged. All of this work is provided daily by our behavior & enrichment team. In fy19: 290,000 miles walked with dogs 1,476 cats cuddled 908 small mammals socialized in 2019, we doubled the number of animals in our pets needing patience program to 321. Since 1969, supporters have enabled larimer humane society to help animals in northern colorado find their loving, forever families. In fiscal year 2019, we found 3,405 animals a place to call home and reunited 17% of stray cats and 84% of stray dogs - a total of 1,485 animals - with their families.

Form 990, Page 2, Part III, Line 4B

Animal protection & control: larimer humane society has provided animal protection and control services for more than 30 years. Your animal protection and control team continues around-the-clock work today to ensure the safety of both pets and people. Fy19 numbers: 17,152 calls for service agency assistance 225 barking complaints 748 bite cases 1,066 domestic stray in custody 1,056 investigations 8,789 strays at large 2,226 stray patrols 1,437 wildlife sick/injured/rescues 1,096 average response time for emergencies 15 minutes. Animal protection and control joined forces with the humane education department to create age-appropriate bite-prevention programming for children across larimer county. From pre-school to elementary-aged children, 26 total presentations were provided to help children remain safe around dogs and get to know the officers keeping animals and people safe. In the last five years, larimer humane societys animal protection and control department saw a 57% increase in animal bite cases. During fy19, animal protection and control officers responded to over 278 calls of companion animals left in hot cars. Our average response time in these every-second-counts situations was just under 21 minutes.

Form 990, Page 2, Part III, Line 4C

Veterinary services: the desire to ensure that every animal who comes to larimer humane society is healthy, safe, and happy has been our top priority over the past five decades. The first shelter veterinarian was officially hired in 2002, and just 17 years later we now staff two full-time veterinarians and four veterinary technicians, and assistants to care for the health of animals in our care. In fy19, we did: 1,514 spay or neuter surgeries 261 dental and other surgeries 9,218 vaccinations given 163 surgeries in partnership with colorado state university we were able to help the owners of 95 stray dogs and cats by spaying and neutering their animals to reduce their inclination to roam.

Form 990, Page 2, Part III, Line 4D

These services include licensing and community relations.

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IRS990/Form990PartVIISectionAGrp/PersonNm13MARTHA KENNEDY
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IRS990/ProgSrvcAccomActy2Grp/Desc0ANIMAL PROTECTION & CONTROL: LARIMER HUMANE SOCIETY HAS PROVIDED ANIMAL PROTECTION AND CONTROL SERVICES FOR MORE THAN 30 YEARS. YOUR ANIMAL PROTECTION AND CONTROL TEAM CONTINUES AROUND-THE-CLOCK WORK TODAY TO ENSURE THE SAFETY OF BOTH PETS AND PEOPLE. FY19 NUMBERS: 17,152 CALLS FOR SERVICE AGENCY ASSISTANCE 225 BARKING COMPLAINTS 748 BITE CASES 1,066 DOMESTIC STRAY IN CUSTODY 1,056 INVESTIGATIONS 8,789 STRAYS AT LARGE 2,226 STRAY PATROLS 1,437 WILDLIFE SICK/INJURED/RESCUES 1,096 AVERAGE RESPONSE TIME FOR EMERGENCIES 15 MINUTES. ANIMAL PROTECTION AND CONTROL JOINED FORCES WITH THE HUMANE EDUCATION DEPARTMENT TO CREATE AGE-APPROPRIATE BITE-PREVENTION PROGRAMMING FOR CHILDREN ACROSS LARIMER COUNTY. FROM PRE-SCHOOL TO ELEMENTARY-AGED CHILDREN, 26 TOTAL PRESENTATIONS WERE PROVIDED TO HELP CHILDREN REMAIN SAFE AROUND DOGS AND GET TO KNOW THE OFFICERS KEEPING ANIMALS AND PEOPLE SAFE. IN THE LAST FIVE YEARS, LARIMER HUMANE SOCIETYS ANIMAL PROTECTION AND CONTROL DEPARTMENT SAW A 57% INCREASE IN ANIMAL BITE CASES. DURING FY19, ANIMAL PROTECTION AND CONTROL OFFICERS RESPONDED TO OVER 278 CALLS OF COMPANION ANIMALS LEFT IN HOT CARS. OUR AVERAGE RESPONSE TIME IN THESE EVERY-SECOND-COUNTS SITUATIONS WAS JUST UNDER 21 MINUTES.
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IRS990/ProgSrvcAccomActy3Grp/Desc0VETERINARY SERVICES: THE DESIRE TO ENSURE THAT EVERY ANIMAL WHO COMES TO LARIMER HUMANE SOCIETY IS HEALTHY, SAFE, AND HAPPY HAS BEEN OUR TOP PRIORITY OVER THE PAST FIVE DECADES. THE FIRST SHELTER VETERINARIAN WAS OFFICIALLY HIRED IN 2002, AND JUST 17 YEARS LATER WE NOW STAFF TWO FULL-TIME VETERINARIANS AND FOUR VETERINARY TECHNICIANS, AND ASSISTANTS TO CARE FOR THE HEALTH OF ANIMALS IN OUR CARE. IN FY19, WE DID: 1,514 SPAY OR NEUTER SURGERIES 261 DENTAL AND OTHER SURGERIES 9,218 VACCINATIONS GIVEN 163 SURGERIES IN PARTNERSHIP WITH COLORADO STATE UNIVERSITY WE WERE ABLE TO HELP THE OWNERS OF 95 STRAY DOGS AND CATS BY SPAYING AND NEUTERING THEIR ANIMALS TO REDUCE THEIR INCLINATION TO ROAM.
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0THESE SERVICES INCLUDE LICENSING AND COMMUNITY RELATIONS.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0SPECIAL EVENTS 1,008,886
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0169835

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$33.5$12.6$20.9$11.2$11.0$0.19
2024Detailed filing. Detailed filing data is available for this year.$33.3$12.9$20.3$11.2$10.3$0.85
2023Detailed filing. Detailed filing data is available for this year.$31.2$12.5$18.7$6.74$6.66$0.08
2022Detailed filing. Detailed filing data is available for this year.$30.7$13.0$17.7$6.81$5.94$0.87
2021Detailed filing. Detailed filing data is available for this year.$32.9$13.3$19.5$7.05$5.05$1.99
2020Detailed filing. Detailed filing data is available for this year.$29.5$13.8$15.7$5.79$5.24$0.55
2019Detailed filing. Detailed filing data is available for this year.$29.6$14.3$15.4$5.78$5.05$0.73
2018Detailed filing. Detailed filing data is available for this year.$29.5$14.8$14.7$7.15$4.81$2.34
2017Detailed filing. Detailed filing data is available for this year.$12.5$0.26$12.3$4.69$3.54$1.16
2016Detailed filing. Detailed filing data is available for this year.$10.9$0.21$10.7$4.52$3.39$1.13
2015Detailed filing. Detailed filing data is available for this year.$9.72$0.22$9.50$4.63$3.47$1.16
2014Detailed filing. Detailed filing data is available for this year.$8.69$0.23$8.45$5.25$3.30$1.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.31$0.24$6.07$3.28
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$0.22$5.25$3.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.93$0.20$4.73$3.16