Civic Intelligence

Central California Society for the Prevention of Cruelty to Amimals

990 • Fiscal year 2017 • EIN 94-1207695

Jul 01, 2016 to Jun 30, 2017 • Filed on May 15, 2018

103 S Hughes AveFresno, CA 93706

(559) 233-7722

Siviq Scores

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

Liabilities / Assets

31st percentile

0.05x

Higher debt load relative to assets than 31% of similar nonprofits.

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

Liabilities / Revenue

29th percentile

0.07x

Higher debt load relative to revenue than 29% of similar nonprofits.

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

Net Margin

25th percentile

-4.2%

Higher net margin than 25% of similar nonprofits.

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

Top Officer Pay

49th percentile

$119,424

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

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

Asset Growth

37th percentile

0.6%

Faster asset growth than 37% of similar nonprofits.

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

Revenue Growth

48th percentile

3.9%

Faster revenue growth than 48% of similar nonprofits.

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

Assets

Up

$8,725,580

Up $52,700 (+0.6%) from 2016

Net Assets

Down

$8,322,617

Down $96,994 (-1.2%) from 2016

Liabilities

Up

$402,963

Up $149,694 (+59%) from 2016

Revenue

Up

$5,710,972

Up $213,461 (+3.9%) from 2016

Expenses

Up

$5,953,051

Up $103,832 (+1.8%) from 2016

Net Income

Up

-$242,079

Up $109,629 (+31%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$8,725,580
Liabilities$402,963
Net Assets$8,322,617

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$5,710,972
Expenses$5,953,051
Net Income-$242,079
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
May 15, 2018
Return Version
2016v3.1
Gross Receipts
$5,812,252
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.

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$3,414,094$3,659,465▲ $245,371
Land, Buildings, and Equipment, Net$3,225,800$3,160,848▼ $64,952
Cash and Non-Interest-Bearing Accounts$1,375,625$1,325,277▼ $50,348
Savings and Temporary Cash Investments$267,708$286,750▲ $19,042
Prepaid Expenses and Deferred Charges$148,395$133,059▼ $15,336
Inventories for Sale or Use$140,771$102,600▼ $38,171
Accounts Receivable$6,757$24,353▲ $17,596
Total Assets$8,672,880$8,725,580▲ $52,700
Other Assets Total$93,730$33,228▼ $60,502
Liabilities
Accounts Payable and Accrued Expenses$238,583$332,316▲ $93,733
Other Liabilities$13,856$70,647▲ $56,791
Deferred Revenue$830--
Total Liabilities$253,269$402,963▲ $149,694
Net Assets / Fund Balance
Unrestricted Net Assets$8,277,410$8,155,976▼ $121,434
Temporarily Rstr Net Assets$142,201$166,641▲ $24,440
Total Net Assets Fund Balance$8,419,611$8,322,617▼ $96,994
Total Liabilities and Net Assets / Fund Balance$8,672,880$8,725,580▲ $52,700

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,867,082$3,282,245$6,149,327
Equipment$266,346$853,056$1,119,402
Land$27,420-$27,420
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda Van KirkExecutive DiFT$99,684$19,740$119,424
Senthilvelan AnantharamanVeterinarianFT$100,547-$100,547

Board Members and Trustees

NameTitle
John BrechmannPresident
A Padmanabhan MdDirector
David MillerDirector
Mary Lisa RussellDirector
Mike UrrutiaDirector
Nancy VolkoffDirector
Barbara RoeSecretary
Cathy GarnerTreasurer
George MilutinovichVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Definitive Staffing Solutions INCStaffing820 N ALTA AVE SUITE D, Dinuba, CA 93618$432,272
Henry Schein Animal HealthVet SuppliesDEPT LA 21630, Pasadena, CA 91185-1630$153,974
Uhuru Network LLCWebsite Admin101 CALIFORNIA STREET 2710, San Francisco, CA 94111$129,116
Revenue and Support

Revenue Composition

Contributions and Grants
$4,022,714
Program Service Revenue
$1,538,854
Investment Income
$127,129
Other Revenue
$22,275
All Other Contributions
$454,706
Change in Net Assets
$-242,079

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table113$55,270Cost
Other Non Cash Contri Table33$5,827Selling Price of Item
Cars and Other Vehicles4$2,550Selling Price of Vehicle
Total Noncash Contributions150$63,647-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,735,825
Revenue Not Reported on Financial Statements
$-24,853
Revenue Not Reported on Form 990
$145,745
Other Revenue Adjustments
$-24,853
Total Revenue per Audited Statements
$5,881,570
Total Revenue per Form 990
$5,710,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,032,868
Other Expenses$2,919,442
Total Fundraising Expense$235,677
Professional Fundraising Fees$741
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,924,937$339,695$72,975$2,337,607
All Other Expenses$974,900$54,452$106,356$1,135,708
Other Employee Benefits$211,562$37,334$12,957$261,853
Depreciation Depletion$251,172--$251,172
Payroll Taxes$182,989$32,292$7,626$222,907
Office Expenses$154,480$38,618-$193,098
Insurance$136,517--$136,517
Advertising$132,683--$132,683
Current Officers, Directors, Trustees, and Key Employees-$101,752$25,197$126,949
Other Expenses$92,755$23,189$6,292$115,944
Pension Plan Contributions$68,016$12,003$3,533$83,552
Fees for Services Accounting$46,234$11,558-$57,792
Information Technology$32,876$8,219-$41,095
Fees for Services Legal$3,869$967-$4,836
Interest$3,064$766-$3,830
Conferences and Meetings-$771-$771
Fees for Services Professional Fundraising--$741$741
Total Functional Expenses$4,927,351$790,023$235,677$5,953,051

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,977,903
Total Expenses per Audited Statements$5,955,589
Total Expenses per Form 990$5,953,051
Expenses Not Reported on Form 990$-22,314
Expenses Not Reported on Financial Statements$-24,852
Other Expense Adjustments$-24,852
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$29,300
Fundraising Direct Expenses$21,297
Professional Fundraising Fees$741

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bets for Pets$35,811$26,789$9,512$17,277
Total Events$35,811$26,789$20,211$6,578
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Contract Payable$70,647
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
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, Page 6, Part VI, Line 6

The organization has members.

Form 990, Page 6, Part VI, 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 of office shall be arranged so that the terms of three directors shall expire each year. Each year three directors are elected.

Form 990, Page 6, Part VI, 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, Page 6, Part VI, 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 board of directors. However, annually an audit committee is formed to review the audit report and meet with the auditors. The audit report is also presented to the board of directors. Similarly a finance committee reviews the monthly financial statements as well as the performance of the organization's investments. Any recommendations are brought to the board of directors for approval and action. Formal minutes are not maintained by these committees.

Form 990, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, 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 & human resources manager review and monitor any potential employee conflicts of interests on a regular basis.

Form 990, Page 6, Part VI, 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 bythe board of directors utilizing a compensation survey over the web,comparables 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, Page 6, Part VI, 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
EIN
94-1207695
Phone
5592337722
Address
103 S HUGHES AVE, FRESNO, CA 93706

Signing Officer

Name
Linda Van Kirk
Title
Executive Director
Phone
5592337722
Signed
2018-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Van Kirk
Formed
1951
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
99
Volunteers
1,239

Preparer

Firm
Andrade & Company an Accountancy Corp
Address
5080 N FRUIT AVE STE 102, FRESNO, CA 93711-3062
Preparer
Anthony J Andrade
Phone
5592262727
Supplemental Narrative

Additional Explanations

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

Districts in fresno county and other central valley locations. We teach many classes for free, including dog bite prevention, pet responsibility, animal careers, free dog training, spay/neuter awareness and how to help animals. We 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 and our pet placement organizations (ppos) have sent many animals out of state for placement from canada to chicago to montana to oregon. 1,332 pets were transferred to ppos. We are an open admissions shelter - that means we accept every animal, every day, 365 days a year - even the ones whose health, age or personality aren't ideal.

Form 990, Part IX, Line 24E

Pharmaceutical supplies 98,180 0 0 development outside srvcs 0 0 94,400 veterinary fees 91,727 0 0 vaccines 89,382 0 0 repairs & maint 41,564 10,391 0 pharmaceutical supplies 51,886 0 0 investigations expenses 51,364 0 0 auto & truck expense 50,516 0 0 fuel 45,578 0 0 workers comp ins 37,009 6,531 0 micro chip supplies 41,875 0 0 horse expense 32,745 0 0 animal food 29,586 0 0 playmate magazine 29,269 0 0 freezer rental 29,012 0 0 environmental disposal 23,106 0 0 vaccines 21,388 0 0 education & training 13,921 3,480 0 cremation expense 13,780 0 0 euthanasia supplies 13,462 0 0 enforcement supplies 12,431 0 0 utilities 9,853 2,463 0 membership expense 0 0 11,258 garbage 8,802 2,200 0 bank charges 7,641 1,910 0 audit 7,074 1,769 0 calendars 7,900 0 0 payroll processing 6,275 1,569 0 background checks 6,202 1,551 0 radio communications 7,731 0 0 uniforms 6,999 0 0 property tax 6,565 0 0 foster shelter 6,256 0 0 telephone 4,816 1,204 0 computer supplies/maint. 4,802 1,200 0 cash over (short) 4,746 1,187 0 dues & subscriptions 4,710 1,177 0 animal food 5,598 0 0 security 4,346 1,086 0 office supplies 3,801 950 0 volunteer department 4,112 0 0 repais & maintenance 3,228 807 0 employee incentive 0 3,804 0 employee relations 0 3,594 0 employee parties 0 3,489 0 environmental disp 3,224 0 0 kennel supplies 2,936 0 0 lab fees 2,822 0 0 wellness/medical assist 2,738 0 0 septic system 1,980 495 0 taxes-property 2,365 0 0 misc exp 1,874 468 0 special events 2,212 0 0 travel 1,739 435 0 micro chip scanners 2,104 0 0 education & training 1,502 375 0 fair expense 1,754 0 0 security 1,316 329 0 payroll processing 1,068 267 0 equipment lease 801 200 0 outside services 733 183 0 grooming supplies 813 0 0 livestock 705 0 0 donated vehicle expense 0 0 698 state filing fee 0 684 0 bad debts 668 0 0 penal code sec 597 567 0 0 lab fees 469 0 0 license & permits 445 0 0 annual dinner expense 0 255 0 contributions 0 200 0 bad debts 180 0 0 dues & subscriptions 135 34 0 collection expense 152 0 0 employee relations 0 117 0 annual environment fees 107 0 0 license & permits 79 0 0 background 55 14 0 first aid supplies 64 0 0 uniforms 64 0 0 state filing fee 0 36 0 cash short (over) -9 -2 0 total 974,900 54,452 106,356

Financial Statement Notes

Schedule D, Page 3, Part X

Ccspca classifies interest and penalties on tax assessments as a general and administrative expense when incurred. No such expenses were incurred for the year ended june 30, 2017. Ccspca recognizes the effect of income tax provisions only if those positions are more likely than not of being sustained. Ccspca has considered its tax positions and believes that all of the positions taken in its federal and state tax returns are more likely than not to be sustained upon examination. Ccspca is subject to examination by the internal revenue service and california franchise tax board for tax years ranging from 2012 to 2016.

Schedule D, Page 4, Part XI, Line 4B

Fundraising expense offsetting rev on 990 -21,297 sale of inventory cogs exp offsetting rev on 990 -3,555 other book to tax diff -1

Schedule D, Page 4, Part XII, Line 2D

Accrued vacation -12,969 book to tax depreciation -10,005

Schedule D, Page 4, Part XII, Line 4B

Fundraising expense offsetting rev on 990 -21,297 sale of inventory cogs exp offsetting rev on 990 -3,555

Raw XML AppendixShowing 400 of 588 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 2016-17 FISCAL YEAR, OUR LOW COST VACCINE CLINIC VACCINATED 3,805 CATS AND DOGS FOR RABIES. TOTAL VACCINATIONS ADMINISTERED WERE 11,119. 1,152 ANIMALS WERE PUT INTO THE FOSTER CARE PROGRAM. THE CCSPCA RECEIVES OVER 300,000 CALLS A YEAR. ANIMAL CONTROL OFFICERS RESPOND TO OVER 20,000 CALLS, INCLUDING 578 INVESTIGATIVE COMPLAINTS OF CRUELTY/NEGLECT, 76 CASES OF HEALTH/SAFETY, AND 119 CASES OF PETS LOCKED IN CARS. 4,532 PETS WERE ADOPTED, INCLUDING 868 AT OUR OFF-SITE LOCATIONS. SPAY/NEUTER SERVICES DEPARTMENT PERFORMED 3,346 SPAY/NEUTER SURGERIES FOR ADOPTED ANIMALS, 752 LOW COST/LOW INCOME SPAYS/NEUTERS FOR CLIENT OWNED ANIMALS, AND 1,843 FOR RESCUE GROUPS. OTHER SERVICES PROVIDED INCLUDE EDUCATING SCHOOL AGED CHILDREN ON PET RESPONSIBILITY AND SAFETY WITH ANIMALS IN ALL 33 SCHOOL DISTRICTS IN FRESNO COUNTY AND OTHER CENTRAL VALLEY LOCATIONS. WE TEACH MANY CLASSES FOR FREE, INCLUDING DOG BITE PREVENTION, PET RESPONSIBILITY, ANIMAL CAREERS, FREE DOG TRAINING, SPAY/NEUTER AWARENESS AND HOW TO HELP ANIMALS. WE 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 AND OUR PET PLACEMENT ORGANIZATIONS (PPOS) HAVE SENT MANY ANIMALS OUT OF STATE FOR PLACEMENT FROM CANADA TO CHICAGO TO MONTANA TO OREGON. 1,332 PETS WERE TRANSFERRED TO PPOS. WE ARE AN OPEN ADMISSIONS SHELTER - THAT MEANS WE ACCEPT EVERY ANIMAL, EVERY DAY, 365 DAYS A YEAR - EVEN THE ONES WHOSE HEALTH, AGE OR PERSONALITY AREN'T IDEAL.
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Document Assets

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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