Citizens For Animal Protection Inc
Nonprofit profile at a glance
- EIN
- 237296260
- IRS 990 coverage
- 2014–2024
- Forms available
- Form 990 2024
- Location
- Houston, TX, USA
- Phone
- 2814970591
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $4,694,598
- Expenses
- $4,576,460
- Assets
- $11,045,575
- Liabilities
- $2,284,629
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
22 people listed
Executive titles in this filing
- Linda Schmuck (President)
- Mary Kenner (Immediate Past President)
- Carol Altman Simmons (Vice-President)
- Sandi Mercado (Executive Director)
Highest reported compensation
- Sandi Mercado (Executive Director): $146,215 total reported compensation
- Veronica Adams (Veterinarian): $122,675 total reported compensation
- Erica Pothier (Director, HR and Finance): $70,866 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Citizens for Animal Protection, Inc. (CAP) cares for pets in need through sheltering, adoption, humane education, spay/neuter services, low-cost wellness, and community outreach. CAP fulfills its mission by focusing on enhancing the lives of pets and people in Greater Houston.
What it reported doing in 2024
The Clinic provides on-site care for animals, performs spay/neuter surgeries for adoptable animals and feral cats for free, and offers the public low-cost wellness and preventive services. The Clinic spayed/neutered 2,753 animals taken in by the shelter for adoption and performed an additional 441 surgeries to support the health and wellness of the animals up for adoption. An additional 2,545 feral cats were spayed/neutered through the FCAP program (onsite and outsourced). The low-cost wellness and preventative services clinic, open to the public, helped 3,116 owned animals.
Operating model
- Revenue model
- Donor-supported. 76% of the money available for current operations came from contributions and gifts.
- 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.
- Includes noncash contributions: Reported contributions include donated property or goods.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 73
- Transparency & Controls: 92
- Accountability: 96
- Sustainability: 50
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 77.5%; rating input score 77
- Program expense ratio: 78.3%; rating input score 78
- Fundraising efficiency: $10.86 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings
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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 94.1%; rating input score 94; 24th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- 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: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 2.5%; rating input score 43; 43rd percentile among comparable filings
- Total-asset coverage ratio: 2.41; rating input score 68; 68th percentile among comparable filings
- Liabilities to assets ratio: 0.21; rating input score 43; 43rd percentile among comparable filings
- Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: 2.2% per year; rating input score 100; 23rd percentile among comparable filings
- Revenue growth: 1.8% per year; rating input score 100; 19th percentile among comparable filings
- Asset growth: 2.9% per year; rating input score 100; 23rd percentile among comparable filings
Details
- Where the money goes: 77.5% of revenue deployed · 78.3% of spending went to programs
- Governance: 16 of 17 board members independent · 9 of 9 filing controls reported
- Programs: 3 filed program accomplishments · $3.6M in reported program spending
- Leadership: top reported pay $146K · 22 people listed
- Highest-paid contractors: 1 contractor listed · $115K reported
- Consistency: 34 of 34 current checks pass
- Schedules: 7 filed schedules · includes major donors
- Filing history: 11 filing years from 2014 to 2024
- Contacts: How to reach this organization
- Money network: 5 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.
- Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
- Moderate — Sustainability: Operating margin scored 43/100.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.
- Moderate — Sustainability: Liabilities to assets ratio scored 43/100.
- High — Grant Readiness: Federal audit findings: this organization reported findings in its latest federal Single Audit.