Boykin Spaniel Rescue Inc
Nonprofit profile at a glance
- EIN
- 631260575
- IRS 990 coverage
- 2017–2025
- Forms available
- Form 990 2025, Form 990-EZ 2016
- Location
- Boiling Springs, SC, USA
- Phone
- 5044691025
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $581,340
- Expenses
- $610,890
- Assets
- $534,863
- Liabilities
- $7,736
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
11 people listed
Executive titles in this filing
- Jill Freeman (President)
Highest reported compensation
- Jeannine Culbertson (Director of Dog Care): $68,172 total reported compensation
- Lynne Brown (Operations Director): $68,172 total reported compensation
- Jill Freeman (President): $68,172 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Our mission is to raise the funds necessary to make sure that every Boykin Spaniel that needs medical or emotional assistance get that help, and then is placed in a forever home. Sometimes, that home is a Permanent Foster Care home, where that dog will remain for the rest of his/her life, with the support of BSR.
What it reported doing in 2025
Provide veterinary care and rehabilitation for all foster dogs, including training and dog care. Promote awareness of available resources for lost Boykin Spaniels Payment of shelter fees, identification tags, microchips, transport costs, and medical costs of all Boykin Spaniels in foster care
Operating model
- Revenue model
- Donor-supported. 78% 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
SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 86
- Accountability: 84
- Sustainability: 28
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 85.2%; rating input score 85
- Program expense ratio: 81.1%; rating input score 81
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 18th 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: 88.9%; rating input score 89; 25th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -5.1%; rating input score 19; 19th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 39; 39th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 57; 57th percentile among comparable filings
- Officer compensation ratio: 34.1%; rating input score 6; 6th percentile among comparable filings
Growth
- Program expense growth: 17.6% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 15.1% per year; rating input score 100; 74th percentile among comparable filings
- Asset growth: 10.1% per year; rating input score 100; 55th percentile among comparable filings
Details
- Where the money goes: 85.2% of revenue deployed · 81.1% of spending went to programs
- Governance: 8 of 9 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $495K in reported program spending
- Leadership: top reported pay $68K · 11 people listed
- Consistency: 19 of 23 current checks pass · 4 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 9 filing years from 2017 to 2025
- Contacts: How to reach this organization
- Money network: 4 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.
- High — Sustainability: Operating margin scored 19/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Part IX OfficeExpenses column sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
- High — Sustainability: Officer compensation ratio scored 6/100.
- Review — Sustainability: Liabilities to assets ratio scored 57/100.