Civic Intelligence

Baltimore Animal Rescue and Care Shelter Inc.

EIN 86-1130456 • 501(c)3 • Baltimore, MD

Pub. 78 Eligible

Profile

Barcs takes in over 11,000 dogs and cats and approximately 1,000 exotic, wildlife and other small mammals each year. The animals that barcs cares for were lost, abandoned, abused, neglected or surrendered by their owners. Since barcs took over the operations of the city shelter at the end of fiscal year 2006, the number of animals lives saved increased dramatically totaling over 100,000 lives saved through fiscal year 2019. The shelter's services include: providing housing and care to homeless animals, public education and outreach, tracking lost and found pets, offering low cost vaccinations and microchip clinics, and providing low cost basic dog training classes. Barcs also provides families the opportunity to adopt a companion animal that is spayed and neutered, vaccinated, and looking for a permanent new loving home.

2490 Giles RoadBaltimore, MD 21225

barcs.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.10x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

33rd percentile

0.07x

Higher debt load relative to revenue than 33% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

59th percentile

8.7%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$176,212

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

73rd percentile

14%

Faster asset growth than 73% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-6.7%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$4,727,809

Up $563,793 (+14%) from 2023

Liabilities

Down

$455,137

Down $25,245 (-5.3%) from 2023

Net Assets

Up

$4,272,672

Up $589,038 (+16%) from 2023

Operations
Liabilities / Revenue33rd percentileNet Margin59th percentile

Revenue

Down

$6,760,204

Down $487,095 (-6.7%) from 2023

Expenses

Down

$6,171,166

Down $66,952 (-1.1%) from 2023

Net Income

Down

$589,038

Down $420,143 (-42%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth73rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $492,608Liabilities 2011: $88,799Net Assets 2011: $403,8092011Assets 2012: $484,743Liabilities 2012: $110,267Net Assets 2012: $374,4762012Assets 2013: $296,673Liabilities 2013: $159,786Net Assets 2013: $136,8872013Assets 2014: $319,761Liabilities 2014: $106,348Net Assets 2014: $213,4132014Assets 2015: $541,298Liabilities 2015: $169,260Net Assets 2015: $372,0382015Assets 2016: $1,234,564Liabilities 2016: $214,921Net Assets 2016: $1,019,6432016Assets 2017: $1,915,663Liabilities 2017: $274,380Net Assets 2017: $1,641,2832017Assets 2018: $1,840,657Liabilities 2018: $366,923Net Assets 2018: $1,473,7342018Assets 2019: $1,892,491Liabilities 2019: $288,183Net Assets 2019: $1,604,3082019Assets 2020: $2,721,445Liabilities 2020: $940,353Net Assets 2020: $1,781,0922020Assets 2021: $3,298,274Liabilities 2021: $446,179Net Assets 2021: $2,852,0952021Assets 2022: $3,079,872Liabilities 2022: $405,419Net Assets 2022: $2,674,4532022Assets 2023: $4,164,016Liabilities 2023: $480,382Net Assets 2023: $3,683,6342023Assets 2024: $4,727,809Liabilities 2024: $455,137Net Assets 2024: $4,272,6722024

Highlighted filing

2024

Assets$4,727,809
Liabilities$455,137
Net Assets$4,272,672
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,832,251Expenses 2011: $1,856,858Net Income 2011: -$24,6072011Revenue 2012: $2,069,951Expenses 2012: $2,099,283Net Income 2012: -$29,3322012Revenue 2013: $2,317,431Expenses 2013: $2,555,020Net Income 2013: -$237,5892013Revenue 2014: $2,723,219Expenses 2014: $2,646,693Net Income 2014: $76,5262014Revenue 2015: $3,063,662Expenses 2015: $2,905,037Net Income 2015: $158,6252015Revenue 2016: $4,042,202Expenses 2016: $3,394,597Net Income 2016: $647,6052016Revenue 2017: $4,499,763Expenses 2017: $3,878,123Net Income 2017: $621,6402017Revenue 2018: $4,414,950Expenses 2018: $4,582,499Net Income 2018: -$167,5492018Revenue 2019: $5,058,318Expenses 2019: $4,927,744Net Income 2019: $130,5742019Revenue 2020: $5,102,835Expenses 2020: $4,926,051Net Income 2020: $176,7842020Revenue 2021: $6,139,928Expenses 2021: $5,068,925Net Income 2021: $1,071,0032021Revenue 2022: $5,572,927Expenses 2022: $5,750,569Net Income 2022: -$177,6422022Revenue 2023: $7,247,299Expenses 2023: $6,238,118Net Income 2023: $1,009,1812023Revenue 2024: $6,760,204Expenses 2024: $6,171,166Net Income 2024: $589,0382024

Highlighted filing

2024

Revenue$6,760,204
Expenses$6,171,166
Net Income$589,038
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,727,809
Liabilities
$455,137
Net assets
$4,272,672
Revenue
$6,760,204
Expenses
$6,171,166
Net income
$589,038
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.73$0.46$4.27$6.76$6.17$0.59
2023Detailed filing. Detailed filing data is available for this year.$4.16$0.48$3.68$7.25$6.24$1.01
2022Detailed filing. Detailed filing data is available for this year.$3.08$0.41$2.67$5.57$5.75$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.45$2.85$6.14$5.07$1.07
2020Detailed filing. Detailed filing data is available for this year.$2.72$0.94$1.78$5.10$4.93$0.18
2019Summary only. Only limited summary data is available for this year.$1.89$0.29$1.60$5.06$4.93$0.13
2018Summary only. Only limited summary data is available for this year.$1.84$0.37$1.47$4.41$4.58$0.17
2017Summary only. Only limited summary data is available for this year.$1.92$0.27$1.64$4.50$3.88$0.62
2016Summary only. Only limited summary data is available for this year.$1.23$0.21$1.02$4.04$3.39$0.65
2015Summary only. Only limited summary data is available for this year.$0.54$0.17$0.37$3.06$2.91$0.16
2014Summary only. Only limited summary data is available for this year.$0.32$0.11$0.21$2.72$2.65$0.08
2013Summary only. Only limited summary data is available for this year.$0.30$0.16$0.14$2.32$2.56$0.24
2012Summary only. Only limited summary data is available for this year.$0.48$0.11$0.37$2.07$2.10$0.03
2011Summary only. Only limited summary data is available for this year.$0.49$0.09$0.40$1.83$1.86$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 30, 2025
Return Version
2023v6.0
Gross Receipts
$6,917,899
Mission and Program Overview

Mission

Barcs takes in over 11,000 dogs and cats and approximately 1,000 exotic, wildlife and other small mammals each year. The animals that barcs cares for were lost, abandoned, abused, neglected or surrendered by their owners. Since barcs took over the operations of the city shelter at the end of fiscal year 2006, the number of animals lives saved increased dramatically totaling over 100,000 lives saved through fiscal year 2019. The shelter's services include: providing housing and care to homeless animals, public education and outreach, tracking lost and found pets, offering low cost vaccinations and microchip clinics, and providing low cost basic dog training classes. Barcs also provides families the opportunity to adopt a companion animal that is spayed and neutered, vaccinated, and looking for a permanent new loving home.

The mission of barcs is to accept and care for all animals in need and to promote responsible pet ownership for a more humane community in baltimore city.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,726,327$2,613,016▲ $886,689
Pledges and Grants Receivable$2,007,290$1,746,317▼ $260,973
Land, Buildings, and Equipment, Net$416,230$357,465▼ $58,765
Prepaid Expenses and Deferred Charges$2,218$1,500▼ $718
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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$4,164,016$4,727,809▲ $563,793
Other Assets Total$11,951$9,511▼ $2,440
Liabilities
Accounts Payable and Accrued Expenses$387,019$298,707▼ $88,312
Deferred Revenue$93,363$156,430▲ $63,067
Total Liabilities$480,382$455,137▼ $25,245
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,681,136$2,142,018▲ $460,882
Net Assets With Donor Restrictions$2,002,498$2,130,654▲ $128,156
Total Net Assets Fund Balance$3,683,634$4,272,672▲ $589,038
Total Liabilities and Net Assets / Fund Balance$4,164,016$4,727,809▲ $563,793

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$207,535$363,633$571,168
Leasehold Improvements$149,930$50,993$200,923
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer BrauseExecutive DirectorFT$171,012$5,200$176,212
Dr Bobbie MammatoDirector of VeterinaryFT$132,562-$132,562
Dr Barbara PressVeterinarianFT$105,180$5,920$111,100
Dr Emilly Rizzo SparksVeterinarianFT$105,180$5,920$111,100
Dr Francesco SolliniVeterinarianFT$105,180$5,920$111,100
Dr Megan KellerVeterinarianFT$111,100-$111,100

Board Members and Trustees

NameTitle
Alicia L Shelton EsqChairman
Eric BernthalVice President
Frank BostonDirector
Gwen SieckDirector
Janice SilversDirector
Jay McDonnellDirector
Kathy HarveyDirector
Maria WietersDirector
Mathew NewcomerDirector
Paul FoxDirector
Joseph De FrancisSecretary
Katherine TurnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,577,258
Program Service Revenue
$383,529
Investment Income
$0
Other Revenue
$799,417
All Other Contributions
$4,058,358
Change in Net Assets
$589,038

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,760,204
Revenue Not Reported on Form 990
$167,050
Total Revenue per Audited Statements
$6,927,254
Total Revenue per Form 990
$6,760,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,493,363
Other Expenses$1,677,803
Total Fundraising Expense$361,180
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,645,400$242,491$204,029$3,091,920
Current Officers, Directors, Trustees, and Key Employees$663,401$60,785$51,120$775,306
Other Employee Benefits$271,657$25,238$18,790$315,685
Payroll Taxes$266,454$24,078$19,920$310,452
Fees for Services Other$98,676--$98,676
Occupancy$85,495$5,700$3,799$94,994
All Other Expenses$12,075$1,500$61,903$75,478
Other Expenses$64,254$94,729-$64,254
Depreciation Depletion$62,424--$62,424
Insurance-$30,233-$30,233
Fees for Services Accounting-$28,666-$28,666
Office Expenses$6,909$7,555$1,619$16,083
Travel$6,959--$6,959
Total Functional Expenses$5,289,011$520,975$361,180$6,171,166

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,338,216
Expenses per Audited Statements$6,171,166
Total Expenses per Form 990$6,171,166
Expenses Not Reported on Form 990$167,050
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$864,962
Fundraising Direct Expenses$112,998
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
BARCSfest$319,413$319,413$21,783$297,630
Giving Tuesday$157,312$157,312-$157,312
Total Events$862,688$862,688$71,554$791,134
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
No
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
No
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 B, Line 11B

“The board's finance committee reviews and edits the 990 form. The final form is provided to the board prior to being filed.”

Form 990, Part VI, Section B, Line 15A

“The executive director's salary is approved by the board of directors using compensation surveys and studies.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Baltimore Animal Rescue and Care Shelter
EIN
86-1130456
Phone
4103964695
Address
2490 GILES ROAD, BALTIMORE, MD 21225

Signing Officer

Name
Jennifer Brause
Title
Executive Director
Signed
2025-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Brause
Formed
2005
Legal Domicile
Md
Voting Board Members
12
Independent Board Members
12
Employees
116
Volunteers
3,343

Preparer

Firm
CEA Scholtes and Associates
Address
106 Tunbridge Rd, Baltimore, MD 21212
Preparer
Chris Scholtes CPA
Phone
4432241970
Supplemental Narrative

Additional Explanations

Part X, Balance Sheet, Line 3

“Under ASC 842, BARCS received a non-cash unconditional promise to give from The City of Baltimore for the use of their building through May 2050. The value of this donation net of discount was $1,813,440 recognized during the year ended June 30, 2023. The future amount to be received net of present value discount as of June 30, 2024, is $1,626,317,”

Financial Statement Notes

Part X : FIN48 Footnote

“The Organization is exempt from income tax under Section 501c3 of the U.S. Internal Revenue Code and comparable state law. Accordingly, no provision for income taxes has been made. The Organization follows the provisions of Accounting for Uncertainty in Income Taxes under the Income Taxes Topic of the Codification. The Codification requires the evaluation of tax positions, which includes maintaining its tax-exempt status and the taxability of any unrelated business income, and does not allow recognition of tax positions which do not meet a more-likely-than-not threshold of being sustained by the applicable tax authority. Management does not believe it has taken any tax positions that would not meet this threshold.”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Cost of goods sold $44697”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Cost of goods sold $44697”

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IRS990/Form990PartVIISectionAGrp/PersonNm5Dr Francesco Sollini
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IRS990/Form990PartVIISectionAGrp/PersonNm8Joseph De Francis
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IRS990/Form990PartVIISectionAGrp/PersonNm15Frank Boston
IRS990/Form990PartVIISectionAGrp/PersonNm16Jay McDonnell
IRS990/Form990PartVIISectionAGrp/PersonNm17Maria Wieters
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IRS990/MissionDesc0BARCS TAKES IN OVER 11,000 DOGS AND CATS AND APPROXIMATELY 1,000 EXOTIC, WILDLIFE AND OTHER SMALL MAMMALS EACH YEAR. THE ANIMALS THAT BARCS CARES FOR WERE LOST, ABANDONED, ABUSED, NEGLECTED OR SURRENDERED BY THEIR OWNERS. SINCE BARCS TOOK OVER THE OPERATIONS OF THE CITY SHELTER AT THE END OF FISCAL YEAR 2006, THE NUMBER OF ANIMALS LIVES SAVED INCREASED DRAMATICALLY TOTALING OVER 145,000 LIVES SAVED THROUGH FISCAL YEAR 2023. THE SHELTER'S SERVICES INCLUDE: PROVIDING HOUSING AND CARE TO HOMELESS ANIMALS, PUBLIC EDUCATION AND OUTREACH, TRACKING LOST AND FOUND PETS,OFFERING LOW-COST VACCINATIONS AND MICROCHIP CLINICS, AND PROVIDING LOW COST BASIC DOG TRAINING CLASSES. BARCS ALSO PROVIDES FAMILIES THE OPPORTUNITY TO ADOPT A COMPANION ANIMAL THAT IS SPAYED AND NEUTERED, VACCINATED, AND LOOKING FOR APERMANENT NEW LOVING HOME.
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