Civic Intelligence

Central California Society for the Prevention of Cruelty to Amimals

990 • Fiscal year 2021 • EIN 94-1207695

Jul 01, 2020 to Jun 30, 2021 • Filed on May 16, 2022

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

22nd percentile

0.02x

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

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

19th percentile

0.05x

Higher debt load relative to revenue than 19% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

76th percentile

32%

Higher net margin than 76% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

37th percentile

$138,578

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

76th percentile

24%

Faster asset growth than 76% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

50th percentile

12%

Faster revenue growth than 50% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$15,443,050

Up $2,995,521 (+24%) from 2020

Net Assets

Up

$15,104,064

Up $2,962,625 (+24%) from 2020

Liabilities

Up

$338,986

Up $32,896 (+11%) from 2020

Revenue

Up

$7,344,162

Up $778,959 (+12%) from 2020

Expenses

Down

$5,024,967

Down $210,976 (-4.0%) from 2020

Net Income

Up

$2,319,195

Up $989,935 (+74%) from 2020

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

2021

Assets$15,443,050
Liabilities$338,986
Net Assets$15,104,064

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

2021

Revenue$7,344,162
Expenses$5,024,967
Net Income$2,319,195
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
May 16, 2022
Return Version
2020v4.0
Gross Receipts
$7,456,712
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
Cash and Non-Interest-Bearing Accounts$4,504,232$5,948,894▲ $1,444,662
Investments in Publicly Traded Securities$4,701,693$5,622,585▲ $920,892
Land, Buildings, and Equipment, Net$2,795,291$2,599,226▼ $196,065
Inventories for Sale or Use$88,976$75,602▼ $13,374
Prepaid Expenses and Deferred Charges$68,906$71,414▲ $2,508
Savings and Temporary Cash Investments$102,564$39,709▼ $62,855
Accounts Receivable$55,644$26,241▼ $29,403
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$12,447,529$15,443,050▲ $2,995,521
Other Assets Total$130,223$1,059,379▲ $929,156
Liabilities
Accounts Payable and Accrued Expenses$289,640$303,036▲ $13,396
Deferred Revenue-$35,950-
Other Liabilities$16,450--
Total Liabilities$306,090$338,986▲ $32,896
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$11,919,289$14,908,568▲ $2,989,279
Net Assets With Donor Restrictions$222,150$195,496▼ $26,654
Total Net Assets Fund Balance$12,141,439$15,104,064▲ $2,962,625
Total Liabilities and Net Assets / Fund Balance$12,447,529$15,443,050▲ $2,995,521

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,266,565$3,835,479$6,102,044
Equipment$305,241$883,254$1,188,495
Land$27,420-$27,420
Other Assets Org$1,059,379--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Linda Van KirkExecutive DirectorFT$107,551$31,027$138,578
Janice BreechManagerFT$109,431$15,104$124,535
Patricia CoulterExec SecretaryFT$85,749$16,030$101,779

Board Members and Trustees

NameTitle
Mary Lisa RussellPresident
Phil AndrewsVice President
Anthony AndradeDirector
April SemperDirector
Cathy Chase-MasonDirector
Gail GormanDirector
Barbara RoeSecretary
Cathy GarnerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Definitive Staffing Solutions IncStaffingPO Box 13188, Milwaukee, WI 53213$674,962
Butler Animal Health Holding Company LLCVet SuppliesPO Box 734579, Chicago, IL 60673$104,694
Revenue and Support

Revenue Composition

Contributions and Grants
$5,763,928
Program Service Revenue
$1,249,794
Investment Income
$225,886
Other Revenue
$104,554
All Other Contributions
$401,823
Change in Net Assets
$2,319,195

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 Table62$36,023Cost
Other Non Cash Contri Table69$15,497Cost
Other Non Cash Contri Table1$7,845Cost
Other Non Cash Contri Table1$6,967Cost
Cars and Other Vehicles8$5,525-
Other Non Cash Contri Table1$3,500Fair Market Value (FMV)
Other Non Cash Contri Table27$3,065Fair Market Value (FMV)
Other Non Cash Contri Table3$2,850Fair Market Value (FMV)
Total Noncash Contributions172$81,272-

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,366,757
Revenue Not Reported on Financial Statements
$-22,595
Revenue Not Reported on Form 990
$643,430
Other Revenue Adjustments
$-22,595
Total Revenue per Audited Statements
$8,010,187
Total Revenue per Form 990
$7,344,162
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,523,905
Salaries, Compensation, and Employee Benefits$2,497,295
Total Fundraising Expense$125,814
Professional Fundraising Fees$2,767
Grants and Similar Amounts Paid$1,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,361,053$232,501$35,652$1,629,206
Fees for Services Other$960,532$44,880-$1,005,412
Current Officers, Directors, Trustees, and Key Employees$112,081$202,464$50,347$364,892
Other Employee Benefits$165,724$84,903$18,331$268,958
Occupancy$900$241,479-$242,379
Office Expenses$39,756$164,502-$204,258
Depreciation Depletion$148,659$47,555$6,274$202,488
Payroll Taxes$121,641$34,990$6,783$163,414
Insurance$45,057$99,939$1,122$146,118
Advertising-$99,231-$99,231
Fees for Services Accounting-$89,076-$89,076
Travel$80,853--$80,853
Pension Plan Contributions$46,081$20,574$4,170$70,825
Information Technology-$49,701-$49,701
Fees for Services Legal-$8,541-$8,541
Conferences and Meetings-$7,089-$7,089
Fees for Services Professional Fundraising--$2,767$2,767
Grants to Domestic Orgs$1,000--$1,000
Interest-$670-$670
Other Expenses$122$55$368$545
Total Functional Expenses$3,470,711$1,428,442$125,814$5,024,967

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,053,939
Expenses per Audited Statements$5,024,967
Total Expenses per Form 990$5,024,967
Expenses Not Reported on Form 990$28,972
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$47,543
Fundraising Direct Expenses$20,516
Professional Fundraising Fees$2,767

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$52,853$47,418$14,425$32,993
Total Events$52,853$47,418$20,516$26,902
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, Line 6: Explanation of Classes of Members or Shareholder

The organization has members.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

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, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

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, Line 8: Explanation of No Contemporaneously Documentation of Meetings

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. The audit and monthly financials are presented to the Board for their review and approval. Minutes of the actions are recorded in the formal board minutes.

Form 990, Part VI, Line 11B: Form 990 Review Process

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, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

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, Line 19: Other Organization Documents Publicly Available

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
2022-05-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Van Kirk
Formed
1951
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
75
Volunteers
531

Preparer

Firm
Price Paige & Company
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Mitchell T Buckley CPA
Phone
5592999540
Supplemental Narrative

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

COGS $1060 Wages $7335 Depreciation $61 Fundraising Expenses $20516

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IRS990/Desc0During the 2020-21 fiscal year, 16,600 animals came into CCSPCAs shelter. CCSPCAs low cost vaccine clinic vaccinated 1,673 cats and dogs for rabies. Total vaccinations administered were 5,799. 2,597 animals were put into the foster care program. The CCSPCA received over 412,000 incoming calls for all departments. Dispatch and animal control officers responded to 16,827 calls, including 430 investigative complaints of abuse/cruelty/neglect, 53 cases of health/safety, and 62 cases of pets locked in cars. 4,050 pets were adopted, including 715 at off-site locations. Spay/neuter services department performed 3,361 spay/neuter surgeries for adopted animals, 552 low cost/low income spays/neuters for client owned animals, and 3,270 for rescue organizations. 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. 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, although greatly limited this past year due to COVID-19. The CCSPCA networks with over 150 rescue organizations located throughout California, Oregon, Washington, Nevada, and Canada. 3,970 pets were transferred to rescue organizations. The CCSPCA is an open admissions shelter - that means they accept every animal, every day 365 days a year - even the ones whose health, age or personality aren't ideal.
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IRS990/Form990PartVIISectionAGrp/PersonNm6Phil Andrews
IRS990/Form990PartVIISectionAGrp/PersonNm7Anthony Andrade
IRS990/Form990PartVIISectionAGrp/PersonNm8Barbara Roe
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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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2021 filings • 501(c)3 • $10M-$25M nonprofits