Best Friends Humane Society in Worth County Inc
Nonprofit profile at a glance
- EIN
- 260362430
- IRS 990 coverage
- 2012–2020
- Forms available
- Form 990 2020, Form 990-N 2009
- Location
- Sylvester, GA, USA
- Phone
- 2297777774
- Rating
- 73
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $214,108
- Expenses
- $166,032
- Assets
- $100,967
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2020. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- JOHN MCPHAUL (PRESIDENT)
People named in this filing
- LISA DYLINSKI (DIRECTOR)
- BRANDA FARROW (DIRECTOR)
- CHRISTY FILIATRAULT (DIRECTOR)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2020. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To raise public awareness of animal issues, promoting responsible pet ownership through education; to promote pet spay and neuter programs to reduce the overpopulation of companion animals which leads to neglect, abuse, and cruelty; to develop an adoption program seeking to place unwanted and abandoned pets in loving, qualified homes; and to receive and manage money and property for these purposes.
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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.
Rating breakdown
- Financial Efficiency: 63
- Transparency & Controls: 90
- Accountability: 64
- Sustainability: 58
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 63.6%; rating input score 64
- Program expense ratio: 82.3%; rating input score 82
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 1 of 7 controls in place; rating input score 14
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 22.5%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 0.61; rating input score 22; 22nd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 85; 85th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 72; 72nd percentile among comparable filings
Growth
- Program expense growth: 0.3% per year; rating input score 100; 47th percentile among comparable filings
- Revenue growth: 3.2% per year; rating input score 100; 55th percentile among comparable filings
- Asset growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: 63.6% of revenue deployed · 82.3% of spending went to programs
- Governance: 9 of 9 board members independent · 1 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $137K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 25 of 25 current checks pass
- Schedules: 3 filed schedules
- Filing history: 9 filing years from 2012 to 2020
- Contacts: How to reach this organization
- 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 — Accountability: Governance controls: 5 of 6 not reported.
- High — Sustainability: Total-asset coverage ratio scored 22/100.
- High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.