Animal Care Society Inc

Nonprofit profile at a glance

EIN
611053516
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Louisville, KY, USA
Phone
5024266303
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$1,526,226
Expenses
$1,051,224
Assets
$5,564,751
Liabilities
$473,010

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Michael Major (President)
  • Cara Stigger 1124-93024 (Vice President)
  • Maria Mears 10124-123124 (Vice President)
  • Jason Wetherington (Executive Director)

Highest reported compensation

  • Jason Wetherington (Executive Director): $133,200 total reported compensation

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

Overview

Mission

Find New, Caring Homes for Pets Whose Owners Can No Longer Give Them the Love or Care They Need. They Provide a "Home Away From Home" Atmosphere and Access to Medical Care.

What it reported doing in 2024

Pet Adaption and Referrals: Pet Adaption Into New Homes: Continued Assistance in Caring and Training of Pets: Emphasis on Spay/Neuter Programs: On Going School Visits and Work With TV.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 56
  • Transparency & Controls: 86
  • Accountability: 74
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.6%; rating input score 58
  • Program expense ratio: 67%; rating input score 67
  • Fundraising efficiency: $2.93 raised per $1 spent on fundraising; rating input score 9; 9th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 3 of 8 controls in place; rating input score 38
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 31.1%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 5.29; rating input score 85; 85th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 45; 45th percentile among comparable filings
  • Officer compensation ratio: 12.7%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: 10.8% per year; rating input score 100; 65th percentile among comparable filings
  • Revenue growth: 8.1% per year; rating input score 100; 60th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 57.6% of revenue deployed · 67% of spending went to programs
  • Governance: 12 of 12 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $704K in reported program spending
  • Leadership: top reported pay $133K · 14 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 58/100.
  • Moderate — Accountability: Governance controls: 4 of 7 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 45/100.