Civic Intelligence

Central California Spca Fresno County Humane Society

EIN 94-1207695 • 501(c)3 • Fresno, CA

Profile

ANIMAL WELFARE

103 S Hughes AveFresno, CA 93706

www.ccspca.com

Siviq Scores

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

Liabilities / Assets

18th percentile

0.01x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

28th percentile

0.08x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

6th percentile

-43%

Higher net margin than 6% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

26th percentile

$117,905

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

37th percentile

0.7%

Faster asset growth than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-2.8%

Faster revenue growth than 28% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$15,875,006

Up $107,232 (+0.7%) from 2023

Liabilities

Down

$208,572

Down $103,487 (-33%) from 2023

Net Assets

Up

$15,666,434

Up $210,719 (+1.4%) from 2023

Revenue

Down

$2,583,116

Down $75,394 (-2.8%) from 2023

Expenses

Down

$3,699,466

Down $578,700 (-14%) from 2023

Net Income

Up

-$1,116,350

Up $503,306 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $6,607,174Liabilities 2010: $319,590Net Assets 2010: $6,287,5842010Assets 2011: $6,671,676Liabilities 2011: $383,620Net Assets 2011: $6,288,0562011Assets 2012: $6,641,275Liabilities 2012: $508,561Net Assets 2012: $6,132,7142012Assets 2013: $6,768,574Liabilities 2013: $488,271Net Assets 2013: $6,280,3032013Assets 2014: $7,767,347Liabilities 2014: $353,776Net Assets 2014: $7,413,5712014Assets 2015: $8,919,092Liabilities 2015: $315,459Net Assets 2015: $8,603,6332015Assets 2016: $8,672,880Liabilities 2016: $253,269Net Assets 2016: $8,419,6112016Assets 2017: $8,725,580Liabilities 2017: $402,963Net Assets 2017: $8,322,6172017Assets 2018: $9,605,243Liabilities 2018: $323,394Net Assets 2018: $9,281,8492018Assets 2019: $10,904,497Liabilities 2019: $309,454Net Assets 2019: $10,595,0432019Assets 2020: $12,447,529Liabilities 2020: $306,090Net Assets 2020: $12,141,4392020Assets 2021: $15,443,050Liabilities 2021: $338,986Net Assets 2021: $15,104,0642021Assets 2022: $16,938,941Liabilities 2022: $355,928Net Assets 2022: $16,583,0132022Assets 2023: $15,767,774Liabilities 2023: $312,059Net Assets 2023: $15,455,7152023Assets 2024: $15,875,006Liabilities 2024: $208,572Net Assets 2024: $15,666,4342024

Highlighted filing

2024

Assets$15,875,006
Liabilities$208,572
Net Assets$15,666,434

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $5,459,3422010Expenses 2011: $5,510,0272011Expenses 2012: $5,544,2252012Revenue 2013: $5,587,033Expenses 2013: $5,439,444Net Income 2013: $147,5892013Revenue 2014: $5,569,712Expenses 2014: $5,016,108Net Income 2014: $553,6042014Revenue 2015: $6,932,538Expenses 2015: $5,583,136Net Income 2015: $1,349,4022015Revenue 2016: $5,497,511Expenses 2016: $5,849,219Net Income 2016: -$351,7082016Revenue 2017: $5,710,972Expenses 2017: $5,953,051Net Income 2017: -$242,0792017Revenue 2018: $6,389,046Expenses 2018: $5,449,021Net Income 2018: $940,0252018Revenue 2019: $6,572,085Expenses 2019: $5,435,878Net Income 2019: $1,136,2072019Revenue 2020: $6,565,203Expenses 2020: $5,235,943Net Income 2020: $1,329,2602020Revenue 2021: $7,344,162Expenses 2021: $5,024,967Net Income 2021: $2,319,1952021Revenue 2022: $7,639,146Expenses 2022: $5,344,469Net Income 2022: $2,294,6772022Revenue 2023: $2,658,510Expenses 2023: $4,278,166Net Income 2023: -$1,619,6562023Revenue 2024: $2,583,116Expenses 2024: $3,699,466Net Income 2024: -$1,116,3502024

Highlighted filing

2024

Revenue$2,583,116
Expenses$3,699,466
Net Income-$1,116,350

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.9$0.21$15.7$2.58$3.70$1.12
2023Detailed filing. Detailed filing data is available for this year.$15.8$0.31$15.5$2.66$4.28$1.62
2022Detailed filing. Detailed filing data is available for this year.$16.9$0.36$16.6$7.64$5.34$2.29
2021Detailed filing. Detailed filing data is available for this year.$15.4$0.34$15.1$7.34$5.02$2.32
2020Detailed filing. Detailed filing data is available for this year.$12.4$0.31$12.1$6.57$5.24$1.33
2019Detailed filing. Detailed filing data is available for this year.$10.9$0.31$10.6$6.57$5.44$1.14
2018Detailed filing. Detailed filing data is available for this year.$9.61$0.32$9.28$6.39$5.45$0.94
2017Detailed filing. Detailed filing data is available for this year.$8.73$0.40$8.32$5.71$5.95$0.24
2016Detailed filing. Detailed filing data is available for this year.$8.67$0.25$8.42$5.50$5.85$0.35
2015Detailed filing. Detailed filing data is available for this year.$8.92$0.32$8.60$6.93$5.58$1.35
2014Detailed filing. Detailed filing data is available for this year.$7.77$0.35$7.41$5.57$5.02$0.55
2013Summary only. Only limited summary data is available for this year.$6.77$0.49$6.28$5.59$5.44$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.64$0.51$6.13$5.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.67$0.38$6.29$5.51
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.61$0.32$6.29$5.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 15, 2025
Return Version
2023v6.0
Gross Receipts
$2,610,144
Mission and Program Overview

Mission

The central california s.p.c.a.'s (ccspca) mission is to provide protection, placement and education to ensure responsible animal care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$7,803,020$9,109,528▲ $1,306,508
Land, Buildings, and Equipment, Net$3,641,325$3,599,778▼ $41,547
Cash and Non-Interest-Bearing Accounts$4,059,177$2,901,322▼ $1,157,855
Accounts Receivable$145,481$113,380▼ $32,101
Inventories for Sale or Use$114,432$94,515▼ $19,917
Prepaid Expenses and Deferred Charges$4,339$49,806▲ $45,467
Savings and Temporary Cash Investments-$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-
Intangible Assets-$0-
Total Assets$15,767,774$15,875,006▲ $107,232
Other Assets Total-$6,677-
Liabilities
Accounts Payable and Accrued Expenses$312,059$208,572▼ $103,487
Total Liabilities$312,059$208,572▼ $103,487
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,283,837$15,475,127▲ $191,290
Net Assets With Donor Restrictions$171,878$191,307▲ $19,429
Total Net Assets Fund Balance$15,455,715$15,666,434▲ $210,719
Total Liabilities and Net Assets / Fund Balance$15,767,774$15,875,006▲ $107,232

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,227,586$3,067,338$6,294,924
Leasehold Improvements$225,184$1,036,287$1,261,471
Equipment$119,588$976,400$1,095,988
Land$27,420-$27,420
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda Van KirkExecutive DirectorFT$117,905$117,905
Janice BreechVeterinarianFT$114,810$114,810

Board Members and Trustees

NameTitle
Anthony AndradePresident
Cathryn Chase-masonVice President
April SemperDirector
David MillerDirector
Gail GormanDirector
Phil AndrewsDirector
Mary Lisa RussellSecretary
Cathy GarnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$666,152
Program Service Revenue
$1,640,398
Investment Income
$225,387
Other Revenue
$51,179
All Other Contributions
$607,254
Change in Net Assets
$-1,116,350

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$85,943Cost
Other Non Cash Contri Table56$18,926Cost
Other Non Cash Contri Table57$9,753Fair Market Value (FMV)
Other Non Cash Contri Table45$2,929Cost
Cars and Other Vehicles2$1,550Fair Market Value (FMV)
Total Noncash Contributions161$119,101-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,583,116
Revenue Not Reported on Form 990
$1,114,915
Total Revenue per Audited Statements
$3,698,031
Total Revenue per Form 990
$2,583,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,091,284
Other Expenses$1,607,321
Total Fundraising Expense$128,365
Professional Fundraising Fees$861
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,068,666$363,129$76,942$1,508,737
Fees for Services Other$175,276$92,719-$267,995
Other Employee Benefits$151,128$89,083$19,297$259,508
Occupancy$2,954$231,865$500$235,319
Depreciation Depletion$126,477$43,517$7,917$177,911
Office Expenses$12,677$122,155$3,763$138,595
Payroll Taxes$93,730$30,540$6,454$130,724
Fees for Services Accounting-$130,544-$130,544
Insurance$38,514$87,264$1,050$126,828
Current Officers, Directors, Trustees, and Key Employees$83,514$28,378$6,013$117,905
Pension Plan Contributions$51,848$18,425$4,137$74,410
Advertising-$71,229-$71,229
Information Technology-$41,386-$41,386
Travel$21,579--$21,579
Conferences and Meetings$740$7,588$1,431$9,759
Fees for Services Legal-$6,124-$6,124
Other Expenses$598$626-$1,224
Interest-$1,003-$1,003
Fees for Services Professional Fundraising--$861$861
Fees for Service Investment Mgmnt Fees-$25-$25
Total Functional Expenses$2,203,266$1,367,835$128,365$3,699,466

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,724,747
Expenses per Audited Statements$3,699,466
Total Expenses per Form 990$3,699,466
Expenses Not Reported on Form 990$25,281
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$38,190
Fundraising Direct Expenses$24,517
Professional Fundraising Fees$861

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tourn.$51,052$38,190$5,580$32,610
Total Events$51,052$38,190$24,517$13,673
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
Yes
Audit committee
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has members.

Form 990, Part VI, Section A, Line 7A

The members of the organization elect the board of directors by written ballot.members of the board of directors shall serve for three years. Their terms ofoffice shall be arranged so that the terms of three directors shall expire eachyear. Each year three directors are elected.

Form 990, Part VI, Section A, Line 7B

The organization may not incur indebtedness in excess of $5,000 at any time unless a greater sum is authorized by a resolution adopted by 2/3 vote of the members present in person at a regular meeting of the membership or at a special meeting of the membership called for that purpose. The foregoing action may also be taken by the members by written ballot per the by-laws.

Form 990, Part VI, Section A, Line 8B

The ccspca does not have any standing committees other than a nominating committee.the other committees are ad hoc and are not authorized to act on behalf of the boardof directors. The audit and monthly financials are presented to the board for theirreview and approval. Minutes of the actions are recorded in the formal boardminutes.

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

The draft form 990 is provided to each board member prior to filing, either viaemail or other methods. Any questions or concerns are resolved by the board ofdirectors prior to submission of the form 990 to the irs.

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

When any construction project or other major event is undertaken, the best interests of the CCSPCA are considered first. Any issues are reviewed and approved by the Board of Directors and are put in the minutes. The Board monitors and reviews policies at Board meetings as needed. Employees are required to notify in writing any instances that could give rise to conflicts. The executive director and human resources manager review and monitor any potential employee conflicts of interest on a regular basis.

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

The Board of Directors sets the compensation for the executive director. There have only been three executive directors since the inception of the organization.Compensation is determined by the Board of Directors utilizing a compensation survey over the web, comparable compensation from other non-profit agencies and various other sources. The executive director has the discretion to set the compensation for the senior staff based on comparative industries and the local environment.

Form 990, Part VI, Section C, Line 19

The CCSPCA provides copies of their governing documents, conflict of interest policy and financial statements to anyone who requests it.

Filing and Contact Details

Filer

Filer Name
Central California SPCA Fresno County
EIN
94-1207695
Phone
5592337722
Address
103 S Hughes Ave, Fresno, CA 93706

Signing Officer

Name
Linda Van Kirk
Title
Executive Director
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Van Kirk
Formed
1951
Legal Domicile
CA
Voting Board Members
10
Independent Board Members
8
Employees
41
Volunteers
510

Preparer

Firm
Finch Rowland & Shoopman LLP
Address
6445 N Palm Suite 101, Fresno, CA 93704
Preparer
Jeff L Rowland CPA
Phone
5594399300
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Reverse Prior Period Book to GAAP Adjustment = $239182

Financial Statement Notes

Part X : FIN48 Footnote

The organization is a tax-exempt corporation under Section 501(C)(3) of the Internal Revenue Code and Section 23701(D) of the State of California Corporate Code. The organization is subject to taxation on any unrelated business income.The organization recognizes the effect of income tax positions only if those positions are more likely than not of being sustained. The organization does not believe its statement of financial position includes any uncertain tax positions.

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

Direct Fundraising Expenses $24517 Merchandise COGS $2511

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

Direct Fundraising Expenses $24517 Merchandise COGS $2511 Accrued Vacation $-11527 Depreciation Expense $9780

Raw XML AppendixShowing 400 of 578 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/Desc0DURING THE 2023-24 FISCAL YEAR, 2,392 ANIMALS CAME INTO CCSPCAS SHELTER. CCSPCAS LOW COST VACCINE CLINIC VACCINATED 4,988 CATS AND DOGS FOR RABIES. TOTAL VACCINATIONS ADMINISTERED WERE 16,396. 647 ANIMALS WERE PUT INTO THE FOSTER CARE PROGRAM. HUMANE OFFICERS INVESTIGATED 283 COMPLAINTS OF ABUSE/CRUELTY/NEGLECT, SEIZED 172 ANIMALS, AND SUBMITTED 4 CASES TO THE DISTRICT ATTORNEY. 1,010 PETS WERE ADOPTED, INCLUDING 125 AT OFF-SITE LOCATIONS. SPAY/NEUTER SERVICES DEPARTMENT PERFORMED 691 SPAY/NEUTER SURGERIES FOR ADOPTED ANIMALS, 1,844 LOW COST/LOW INCOME SPAYS/NEUTERS FOR CLIENT OWNED ANIMALS, AND 7,388 FOR RESCUE ORGANIZATIONS. 3,249 LIFE SAVING MICROCHIPS WERE IMPLANTED. OTHER SERVICES PROVIDED INCLUDE EDUCATING SCHOOL AGED CHILDREN ON PET RESPONSIBILITY AND SAFETY WITH ANIMALS IN 32 SCHOOLS IN FRESNO COUNTY. CCSPCA EDUCATION STAFF TEACHES MANY CLASSES FOR FREE, INCLUDING DOG BITE PREVENTION, PET RESPONSIBILITY, ANIMAL CAREERS, SPAY/NEUTER AWARENESS, AND HOW TO HELP ANIMALS. THEY OFFER MULTIPLE EDUCATIONAL OPPORTUNITIES SUCH AS TOURING CLASSES, SPECIAL MEETING PRESENTATIONS, SAFETY CLASSES FOR PROFESSIONALS, CREATIVE EVENTS, SERVICE LEARNING PROJECTS, AND MANY OTHER SPECIAL ANIMAL RELATED REQUESTS FROM THE COMMUNITY. THE CCSPCA NETWORKS WITH OVER 150 RESCUE ORGANIZATIONS LOCATED THROUGHOUT CALIFORNIA, OREGON, WASHINGTON, NEVADA, AND CANADA. 304 PETS WERE TRANSFERRED TO RESCUE ORGANIZATIONS. THE CCSPCA IS CONSIDERED A LIMITED ADMISSIONS SHELTER AS INTAKE IS LIMITED TO OWNER SURRENDERED AND HUMANE INVESTIGATION ANIMALS.
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