Civic Intelligence

Performing Animal Welfare Society

990 • Fiscal year 2016 • EIN 94-3005157

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 30, 2017

PO Box 849Galt, CA 95632

(209) 745-2606

Siviq Scores

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

Liabilities / Assets

11th percentile

0.01x

Higher debt load relative to assets than 11% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

10th percentile

0.02x

Higher debt load relative to revenue than 10% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

87th percentile

33%

Higher net margin than 87% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

15th percentile

$60,000

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

75th percentile

10%

Faster asset growth than 75% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

82nd percentile

24%

Faster revenue growth than 82% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Assets

Up

$17,166,248

Up $1,604,451 (+10%) from 2015

Net Assets

Up

$17,070,670

Up $1,610,287 (+10%) from 2015

Liabilities

Down

$95,578

Down $5,836 (-5.8%) from 2015

Revenue

Up

$4,810,612

Up $916,413 (+24%) from 2015

Expenses

Up

$3,200,325

Up $81,083 (+2.6%) from 2015

Net Income

Up

$1,610,287

Up $835,330 (+108%) from 2015

Historical Trend

Balance Sheet Trend

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

$40M$30M$20M$10M$0Assets 2010: $9,579,839Liabilities 2010: $622,206Net Assets 2010: $8,957,6332010Assets 2011: $9,694,581Liabilities 2011: $152,856Net Assets 2011: $9,541,7252011Assets 2012: $10,616,709Liabilities 2012: $156,611Net Assets 2012: $10,460,0982012Assets 2013: $10,485,917Liabilities 2013: $275,332Net Assets 2013: $10,210,5852013Assets 2014: $14,791,171Liabilities 2014: $105,745Net Assets 2014: $14,685,4262014Assets 2015: $15,561,797Liabilities 2015: $101,414Net Assets 2015: $15,460,3832015Assets 2016: $17,166,248Liabilities 2016: $95,578Net Assets 2016: $17,070,6702016Assets 2017: $16,443,123Liabilities 2017: $143,117Net Assets 2017: $16,300,0062017Assets 2018: $19,852,306Liabilities 2018: $75,197Net Assets 2018: $19,777,1092018Assets 2019: $20,570,423Liabilities 2019: $134,920Net Assets 2019: $20,435,5032019Assets 2020: $24,466,680Liabilities 2020: $129,507Net Assets 2020: $24,337,1732020Assets 2021: $27,519,640Liabilities 2021: $107,388Net Assets 2021: $27,412,2522021Assets 2022: $25,218,111Liabilities 2022: $121,229Net Assets 2022: $25,096,8822022Assets 2023: $28,988,207Liabilities 2023: $142,601Net Assets 2023: $28,845,6062023Assets 2024: $36,227,006Liabilities 2024: $128,516Net Assets 2024: $36,098,4902024

Highlighted filing

2016

Assets$17,166,248
Liabilities$95,578
Net Assets$17,070,670

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $2,796,5002010Expenses 2011: $3,016,9172011Expenses 2012: $3,125,9822012Revenue 2013: $3,001,939Expenses 2013: $3,251,452Net Income 2013: -$249,5132013Revenue 2014: $7,688,048Expenses 2014: $3,213,207Net Income 2014: $4,474,8412014Revenue 2015: $3,894,199Expenses 2015: $3,119,242Net Income 2015: $774,9572015Revenue 2016: $4,810,612Expenses 2016: $3,200,325Net Income 2016: $1,610,2872016Revenue 2017: $2,763,941Expenses 2017: $3,534,605Net Income 2017: -$770,6642017Revenue 2018: $7,110,483Expenses 2018: $3,633,380Net Income 2018: $3,477,1032018Revenue 2019: $4,402,948Expenses 2019: $3,744,554Net Income 2019: $658,3942019Revenue 2020: $7,545,677Expenses 2020: $3,644,008Net Income 2020: $3,901,6692020Revenue 2021: $7,116,012Expenses 2021: $4,040,933Net Income 2021: $3,075,0792021Revenue 2022: $5,444,393Expenses 2022: $4,348,493Net Income 2022: $1,095,9002022Revenue 2023: $5,593,574Expenses 2023: $4,362,860Net Income 2023: $1,230,7142023Revenue 2024: $9,739,941Expenses 2024: $5,017,252Net Income 2024: $4,722,6892024

Highlighted filing

2016

Revenue$4,810,612
Expenses$3,200,325
Net Income$1,610,287
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 30, 2017
Return Version
2016v3.0
Gross Receipts
$5,940,383
Mission and Program Overview

Mission

Providing shelter and a permanent home for abused, abandoned and retired exotic animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$7,404,111$7,993,571▲ $589,460
Investments in Publicly Traded Securities$1,401,373$1,519,469▲ $118,096
Savings and Temporary Cash Investments$2,448,863$1,225,361▼ $1,223,502
Cash and Non-Interest-Bearing Accounts$506,498$830,247▲ $323,749
Prepaid Expenses and Deferred Charges$82,446$91,931▲ $9,485
Accounts Receivable-$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-
Inventories for Sale or Use-$0-
Total Assets$15,561,797$17,166,248▲ $1,604,451
Other Assets Total$3,718,506$5,505,669▲ $1,787,163
Liabilities
Accounts Payable and Accrued Expenses$70,550$91,312▲ $20,762
Other Liabilities$30,864$4,266▼ $26,598
Total Liabilities$101,414$95,578▼ $5,836
Net Assets / Fund Balance
Unrestricted Net Assets$13,975,922$17,003,957▲ $3,028,035
Temporarily Rstr Net Assets$1,484,461$40,280▼ $1,444,181
Permanently Rstr Net Assets-$26,433-
Total Net Assets Fund Balance$15,460,383$17,070,670▲ $1,610,287
Total Liabilities and Net Assets / Fund Balance$15,561,797$17,166,248▲ $1,604,451

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,489,031$4,258,305$9,747,336
Land$1,777,169-$1,777,169
Equipment$710,659$482,025$1,192,684
Other Land Buildings$16,712$21,622$38,334
Other Assets Org$10,660--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016-$26,433--$26,433
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Edward StewartPresidentFT$60,000$60,000

Board Members and Trustees

NameTitle
Ed MinghelliVice President
Katia BagattaDirector
Steven M PapeDirector
Debra MorrowSecretary
Carol HaftTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Solar United NetworkConstruction1010 Winding Creek Rd Ste 100, Roseville, CA 95678$318,720
Plummerbuilt IncConstructionPO Box 474, Herald, CA 95638$201,507
Home Improvement IncSecurity13001 Cherokee Lane, Galt, CA 95632$135,185
Jackie Gai DVMVeterinary CarePO Box 2717, Vacaville, CA 95696$108,720
Revenue and Support

Revenue Composition

Contributions and Grants
$4,613,169
Program Service Revenue
$0
Investment Income
$20,350
Other Revenue
$177,093
All Other Contributions
$4,613,169
Change in Net Assets
$1,610,287

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
Securities Publicly Traded6$1,064,248Fair Market Value (FMV)
Secur Prtnrshp Trust Intrsts1$56,818Fair Market Value (FMV)
Other Non Cash Contri Table1$9,244Fair Market Value (FMV)
Drugs and Medical Supplies134$9,174Fair Market Value (FMV)
Other Non Cash Contri Table6$4,093Fair Market Value (FMV)
Cars and Other Vehicles1$3,800Fair Market Value (FMV)
Other Non Cash Contri Table36$3,361Fair Market Value (FMV)
Food Inventory37$1,899Fair Market Value (FMV)
Other Non Cash Contri Table11$251Fair Market Value (FMV)
Total Noncash Contributions233$1,152,888-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,810,612
Revenue Not Reported on Form 990
$67,168
Total Revenue per Audited Statements
$4,877,780
Total Revenue per Form 990
$4,810,612
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,089,216
Salaries, Compensation, and Employee Benefits$1,111,109
Total Fundraising Expense$102,211
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$759,022$93,380$26,977$879,379
Depreciation Depletion$477,349$20,099$5,025$502,473
All Other Expenses$264,546$19,626$21,042$305,214
Fees for Services Management$82,262$11,547$23,648$117,457
Insurance$103,288$1,054$1,054$105,396
Other Expenses$94,960$7,817-$102,777
Fees for Services Accounting-$100,350-$100,350
Payroll Taxes$75,192$9,732$3,547$88,471
Other Employee Benefits$72,536$8,534$4,267$85,337
Current Officers, Directors, Trustees, and Key Employees$43,442$5,792$8,688$57,922
Occupancy$39,668$9,917-$49,585
Conferences and Meetings$35,681--$35,681
Fees for Services Legal$18,394$7,883-$26,277
Information Technology$14,967$2,188$7,963$25,118
Office Expenses$2,658$7,505-$10,163
Travel$5,239--$5,239
Total Functional Expenses$2,792,690$305,424$102,211$3,200,325

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,267,493
Expenses per Audited Statements$3,200,325
Total Expenses per Form 990$3,200,325
Expenses Not Reported on Form 990$67,168
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$166,869
Fundraising Direct Expenses$67,168
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Weekend Getaways$123,775$123,775$4,407$119,368
Open Houses$43,094$43,094$24,079$19,015
Total Events$166,869$166,869$67,168$99,701
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Wages$4,266
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
Yes
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, Line 11B: Form 990 Review Process

Board members are given a copy to review and the return is discussed at a subsequent board meeting.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Board members are asked to discuss any new associations at every board meeting.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

Compensation for top management is determined by the board of directors (excluding any directors that receive compensation). Compensation is reviewed annually and the amount is set based on comparable data from similar organizations and current circumstances within the organization.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

All compensation decisions are made by the board of directors at its regularly scheduled meetings.

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

Governing documents, policies and financial statements are made available upon request.

Filing and Contact Details

Filer

Filer Name
Performing Animal Welfare Society
EIN
94-3005157
Phone
2097452606
Address
PO Box 849, Galt, CA 95632

Signing Officer

Name
Edward Stewart
Title
President
Signed
2017-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Stewart
Formed
1986
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
6
Employees
44
Volunteers
75

Preparer

Firm
Sandra K Trousdale CPA
Address
PO BOX 453, HERALD, CA 95638-0453
Preparer
Sandra K Trousdale
Phone
2097482359
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Pursuant to the wishes of the donor, earnings from the endowment fund may be used for the care of the sanctuaries elephants.

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

Direct Expenses - Special Events $67168

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

Direct Expenses - Special Events $67168

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IRS990/Desc0Temporary and permanent shelter for mistreated, abandoned, and retired performing and exotic animals. This includes housing, feeding, providing veterinary care, and cleaning on a daily basis all accomplished by approximately 35 trained animal keepers on a 24 hour basis seven days per week. The shelter currently cares for over 100 exotic animals.
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IRS990/OtherExpensesGrp/Desc2Security
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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.$36.2$0.13$36.1$9.74$5.02$4.72
2023Detailed filing. Detailed filing data is available for this year.$29.0$0.14$28.8$5.59$4.36$1.23
2022Detailed filing. Detailed filing data is available for this year.$25.2$0.12$25.1$5.44$4.35$1.10
2021Detailed filing. Detailed filing data is available for this year.$27.5$0.11$27.4$7.12$4.04$3.08
2020Detailed filing. Detailed filing data is available for this year.$24.5$0.13$24.3$7.55$3.64$3.90
2019Detailed filing. Detailed filing data is available for this year.$20.6$0.13$20.4$4.40$3.74$0.66
2018Detailed filing. Detailed filing data is available for this year.$19.9$0.08$19.8$7.11$3.63$3.48
2017Detailed filing. Detailed filing data is available for this year.$16.4$0.14$16.3$2.76$3.53$0.77
2016Detailed filing. Detailed filing data is available for this year.$17.2$0.10$17.1$4.81$3.20$1.61
2015Detailed filing. Detailed filing data is available for this year.$15.6$0.10$15.5$3.89$3.12$0.77
2014Detailed filing. Detailed filing data is available for this year.$14.8$0.11$14.7$7.69$3.21$4.47
2013Detailed filing. Detailed filing data is available for this year.$10.5$0.28$10.2$3.00$3.25$0.25
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.16$10.5$3.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.69$0.15$9.54$3.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.58$0.62$8.96$2.80