Baby Animal Rescue Koalition
Nonprofit profile at a glance
- EIN
- 861065874
- IRS 990 coverage
- 2012–2019
- Forms available
- Form 990 2019, Form 990-N 2011
- Location
- Tucson, AZ, USA
- Phone
- 5204014065
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $97,238
- Expenses
- $109,977
- Assets
- $783,796
- Liabilities
- $25,938
Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.
Leadership & pay
2 people listed
Source: IRS Form 990. Selected filing: tax year 2019. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Bark is a non-profit, no kill, all volunteer animal rescue. Provide foster home care and adoption services primarily for pregnant and nursing mothers and young animals. Promote education and provide low cost spay/nuter subsidy to the public to prevent the birth of so many unwanted pets.
What it reported doing in 2019
The Alice Warren trust fund is providing Bark with an opportunity to increase the amouint of homeless mothers and puppies . we have been able to expand and improve the artesiano kennel. Bark has purchased a duplex that is being renovated for care of puppies with a care giver facility. Bark will be able to provide more reliaibe placements for homeless animals. Not having to rely on foster home placement which are not always consistent. the increase in animals will also increase food and veterinary services. The Alice Warren Trust will help facilitate those cost as well.
Operating model
- Revenue model
- Donor-supported. 83% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up and program spending has grown recently. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 8
- Transparency & Controls: 83
- Accountability: 10
- Sustainability: 42
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 9.2%; rating input score 9
- Program expense ratio: 8.2%; rating input score 8
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Fail
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -13.1%; rating input score 45; 45th percentile among comparable filings
- Total-asset coverage ratio: 7.13; rating input score 57; 57th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 26; 26th percentile among comparable filings
- Officer compensation ratio: 33.1%; rating input score 10; 10th percentile among comparable filings
Growth
- Program expense growth: 75% per year; rating input score 100; 97th percentile among comparable filings
- Revenue growth: 0.5% per year; rating input score 100; 64th percentile among comparable filings
- Asset growth: 3.8% per year; rating input score 100; 65th percentile among comparable filings
Details
- Where the money goes: 9.2% of revenue deployed · 8.2% of spending went to programs
- Governance: 0 of 2 board members independent · 2 of 8 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $18K · 2 people listed
- Consistency: 13 of 14 current checks pass · 1 finding to review
- Schedules: 4 filed schedules
- Filing history: 8 filing years from 2012 to 2019
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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.
Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.
- High — Financial Efficiency: Mission deployment rate scored 9/100.
- High — Financial Efficiency: Program expense ratio scored 8/100.
- High — Accountability: Independent voting board scored 0/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Sustainability: Operating margin scored 45/100.
- Review — Sustainability: Total-asset coverage ratio scored 57/100.
- High — Sustainability: Officer compensation ratio scored 10/100.
- High — Sustainability: Liabilities to assets ratio scored 26/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.