Civic Intelligence

Kings Society for Prevention of Cruelty to Animals

990 • Fiscal year 2014 • EIN 94-1640193

Jan 01, 2014 to Dec 31, 2014 • Filed on Sep 18, 2015

9071 16-1/2 AvenueLemoore, CA 93245

(559) 925-1630

Siviq Scores

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

Liabilities / Assets

41st percentile

0.02x

Higher debt load relative to assets than 41% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

65th percentile

0.12x

Higher debt load relative to revenue than 65% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

11th percentile

-26%

Higher net margin than 11% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$9,739

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

33rd percentile

-2.4%

Faster asset growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Revenue Growth

18th percentile

-15%

Faster revenue growth than 18% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2011 to 2014

Assets

Down

$979,493

Down $49,052 (-4.8%) from 2012

Net Assets

Down

$959,667

Down $66,573 (-6.5%) from 2012

Liabilities

Up

$19,826

Up $17,521 (+760%) from 2012

Revenue

$168,528

No earlier filing loaded for comparison.

Expenses

Up

$212,343

Up $23,619 (+13%) from 2012

Net Income

-$43,815

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $902,058Liabilities 2011: $3,345Net Assets 2011: $898,7132011Assets 2012: $1,028,545Liabilities 2012: $2,305Net Assets 2012: $1,026,2402012Assets 2014: $979,493Liabilities 2014: $19,826Net Assets 2014: $959,6672014Assets 2015: $1,003,507Liabilities 2015: $1,618Net Assets 2015: $1,001,8892015Assets 2016: $743,840Liabilities 2016: $318Net Assets 2016: $743,5222016Assets 2017: $599,575Liabilities 2017: $1,786Net Assets 2017: $597,7892017Assets 2018: $512,935Liabilities 2018: $3,830Net Assets 2018: $509,1052018Assets 2019: $428,860Liabilities 2019: $6,590Net Assets 2019: $422,2702019Assets 2020: $528,128Liabilities 2020: $4,103Net Assets 2020: $524,0252020Assets 2021: $452,516Liabilities 2021: $816Net Assets 2021: $451,7002021Assets 2022: $249,749Liabilities 2022: $1,534Net Assets 2022: $248,2152022Assets 2023: $99,694Liabilities 2023: $911Net Assets 2023: $98,7832023

Highlighted filing

2014

Assets$979,493
Liabilities$19,826
Net Assets$959,667

Operations Trend

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

$600K$400K$200K$0-$200K-$400KRevenue 2011: $275,833Expenses 2011: $179,452Net Income 2011: $96,3812011Expenses 2012: $188,7242012Revenue 2014: $168,528Expenses 2014: $212,343Net Income 2014: -$43,8152014Revenue 2015: $373,371Expenses 2015: $331,149Net Income 2015: $42,2222015Revenue 2016: $142,431Expenses 2016: $400,798Net Income 2016: -$258,3672016Revenue 2017: $79,405Expenses 2017: $225,138Net Income 2017: -$145,7332017Revenue 2018: $91,816Expenses 2018: $180,500Net Income 2018: -$88,6842018Revenue 2019: $100,862Expenses 2019: $187,697Net Income 2019: -$86,8352019Revenue 2020: $350,936Expenses 2020: $249,181Net Income 2020: $101,7552020Revenue 2021: $118,925Expenses 2021: $191,250Net Income 2021: -$72,3252021Revenue 2022: $63,958Expenses 2022: $267,443Net Income 2022: -$203,4852022Revenue 2023: $53,855Expenses 2023: $203,287Net Income 2023: -$149,4322023

Highlighted filing

2014

Revenue$168,528
Expenses$212,343
Net Income-$43,815
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Sep 18, 2015
Return Version
2014v5.0
Gross Receipts
$173,365
Mission and Program Overview

Mission

The collection, boarding, distribution, disposal and prevention of cruelty to all animals, birds, reptiles and all other living things. To employ humane officers as provided by law, contracting with cities, counties and other political sub-divisions for enforcement of laws pertaining to animals, birds, reptiles and all other living things.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$604,324$959,667▲ $355,343
Land, Buildings, and Equipment, Net$445,859$479,163▲ $33,304
Cap Stk Tr Prin Current Funds$408,851--
Cash and Non-Interest-Bearing Accounts$39,844$14,521▼ $25,323
Loans From Officers Directors$2,338--
Prepaid Expenses and Deferred Charges$3,858$1,501▼ $2,357
Savings and Temporary Cash Investments-$1,000-
Accounts Receivable$174$174→ $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-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,039,680$979,493▼ $60,187
Other Assets Total$549,945$483,134▼ $66,811
Liabilities
Deferred Revenue$24,265$11,819▼ $12,446
Other Liabilities-$4,663-
Accounts Payable and Accrued Expenses$-98$3,344▲ $3,442
Total Liabilities$26,505$19,826▼ $6,679
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,013,175$959,667▼ $53,508
Total Liabilities and Net Assets / Fund Balance$1,039,680$979,493▼ $60,187

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$235,658$73,803$309,461
Land$234,241-$234,241
Leasehold Improvements$8,804$3,202$12,006
Equipment$171$1,002$1,173
Other Land Buildings$289$359$648
Other Assets Org$483,134--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Darlene LabocShelter ManagerFT$9,739$9,739

Board Members and Trustees

NameTitle
Diane GrigsbyPresident
Tim HigginsBoard Member
Kari Martin HigginsSecretary
Sandra PimentelVP/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$72,402
Program Service Revenue
$63,105
Investment Income
$26,933
Other Revenue
$6,088
All Other Contributions
$72,402
Change in Net Assets
$-43,815
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$119,940
Other Expenses$92,403
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$93,474--$93,474
All Other Expenses$2,142$17,334-$19,476
Payroll Taxes$12,422$4,305-$16,727
Insurance-$13,532-$13,532
Current Officers, Directors, Trustees, and Key Employees-$9,739-$9,739
Depreciation Depletion-$8,829-$8,829
Other Expenses$7,568$7,655-$7,568
Fees for Services Accounting-$4,960-$4,960
Total Functional Expenses$134,791$77,552$0$212,343
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$8,550
Fundraising Direct Expenses$4,837
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees$2,338--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Tax Payable$4,630
Sales Tax Payable$32
Rounding$1
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Kings Spca
EIN
94-1640193
Phone
5599251630
Address
9071 16-1/2 AVENUE, LEMOORE, CA 93245

Signing Officer

Name
Diane Grigsby
Title
President
Signed
2015-09-18
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
0
Employees
18

Preparer

Firm
M Green and Company LLP CPAs
Address
1483 Bailey Drive, Hanford, CA 93230
Preparer
Natalie Siegel CPA
Phone
5595842751
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt01000
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0122150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0167876
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0111150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0645658
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0483134
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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