Alliance for Contraception in Cats & Dogs

Nonprofit profile at a glance

EIN
412185841
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Ann Arbor, MI, USA
Phone
7346786939
Rating
81
Verdict
STRONG
Rating confidence
Standard
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$453,609
Expenses
$349,559
Assets
$1,162,534
Liabilities
$60,458

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • Gary Evans (President)

Highest reported compensation

  • Gary Evans (President): $110,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

ACC&D's mission is to advance non-surgical sterilants and contraceptives for cats and dogs and to promote their global accessibility. We envision a world in which dog and cat populations are effectively and humanely managed, improving the lives of dogs and cats and the people who care about them.

What it reported doing in 2024

Marking - Microneedle Tattoo System: ACC&D is conducting research in collaboration with the Georgia Institute of Technology, which involves the use of microneedle patches to tattoo an animals ear or abdomen painlessly and quickly. This project is designed to make it easy to mark cats and dogs treated with non-surgical technology so they can be identified as having been sterilized (important as non-surgical fertility control generally will not require anesthesia, and so traditional marking methods are not possible). This technology will also be used to increase tattoo rates after traditional sterilization surgery, which is currently not practiced consistently with the result that it is common for animals, that end up in shelters after being lost, to have a 2nd unnecessary surgery to confirm sterilization status.

Operating model

Revenue model
Donor-supported. 95% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 62
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 63.2%; rating input score 63
  • Program expense ratio: 79.4%; rating input score 79
  • Fundraising efficiency: $21.93 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.9%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 3.33; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 31.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 33rd percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: 5.3% per year; rating input score 100; 48th percentile among comparable filings

Details

  • Where the money goes: 63.2% of revenue deployed · 79.4% of spending went to programs
  • Governance: 9 of 9 board members independent · 6 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $278K in reported program spending
  • Leadership: top reported pay $110K · 10 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Fund balance restriction sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 10/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.