Border Animal Rescue Inc

Nonprofit profile at a glance

EIN
860946178
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Sierra Vista, AZ, USA
Phone
5204327964
Rating
82
Verdict
STRONG
Rating confidence
Standard
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$81,760
Expenses
$85,010
Assets
$374,562
Liabilities
$9,397

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

Leadership & pay

8 people listed

Executive titles in this filing

  • DAVID H KELSO (PRESIDENT)
  • STEVE NEUMAN (VICE PRESIDENT)

People named in this filing

  • MARY ANNE BEHNKE (TNR FOOD PROGRAM COORDINATOR)
  • KERRY KELSO KELSO (TNR PUBLIC SPAYNEUTER COORDINATOR)
  • SHELLY COON (FOSTER TNR)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The mission of Border Animal Rescue, Inc (BAR) is the reduction of animal overpopulation through spay and neuter programs and to promote the adoption of unwanted, homeless pets by caring for them in foster homes, providing medical care, and placement in permanent homes.

What it reported doing in 2024

CAT AND DOG FOSTERING AND ADOPTION PROGRAM BAR volunteers fostered homeless or unwanted dogs and cats in their homes and, as a result, adopted out 14 dogs and 83 cats in 2024. Another 1 dog and 7 cats were transferred to other rescue organizations. The animals are evaluated and given medical care as needed. Animals are evaluated and given medical care as needed. Animals are socialized in a home setting to see their compatibility with other animals so they can be placed in the best possible permanent home. Adoptions are facilitated through many avenues: adoptions events, the local PetSmart adoption center, weekly newspaper ads, and postings on Petfinder.com, the BAR website, Facebook, and other social media platforms.

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

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

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 91
  • Accountability: 82
  • Sustainability: 48
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 94.3%; rating input score 94
  • Program expense ratio: 88.3%; rating input score 88
  • Fundraising efficiency: $13.8 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 18th 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; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • 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: -4%; rating input score 51; 51st percentile among comparable filings
  • Total-asset coverage ratio: 4.41; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 44th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 56th percentile among comparable filings
  • Asset growth: 6.8% per year; rating input score 100; 72nd percentile among comparable filings

Details

  • Where the money goes: 94.3% of revenue deployed · 88.3% of spending went to programs
  • Governance: 8 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $75K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 13 filing years from 2010 to 2024
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 51/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.