Fixing The Boro Inc
Nonprofit profile at a glance
- EIN
- 820903634
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024, Form 990-EZ 2019, Form 990-N 2018
- Location
- Statesboro, GA, USA
- Phone
- 9122055978
- Rating
- 61
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
- Affiliation
- Judaism
Reported finances
- Revenue
- $937,943
- Expenses
- $877,712
- Assets
- $227,564
- Liabilities
- $91,712
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
3 people listed
Executive titles in this filing
- Sarah Rohem (President)
Highest reported compensation
- Sarah Rohem (President): $45,963 total reported compensation
- Elizabeth Jenkins (Secretary): $80 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
To provide low-cost sterilization to Bulloch and surrounding counties residents pets. Fixing the Boro offers a humane and sustainable solution to the overpopulation of dogs, cats in Bulloch and surrounding counties.
What it reported doing in 2024
Our rescue program helps animals that have been abandoned, surrendered, or are in unsafe situations. Because we are a foster-based rescue, animals are cared for in temporary homes where they receive proper medical care, socialization, and preparation for adoption.
Operating model
- Revenue model
- Earned-program. 98% of the money available for current operations came from fees and other program revenue.
- 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 most voting board members are independent. 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: 32
- Transparency & Controls: 100
- Accountability: 68
- Sustainability: 37
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 34.8%; rating input score 35
- Program expense ratio: 37.2%; rating input score 37
- 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: 2 of 9 controls in place; rating input score 22
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 6.4%; rating input score 54; 54th percentile among comparable filings
- Total-asset coverage ratio: 0.26; rating input score 12; 12th percentile among comparable filings
- Liabilities to assets ratio: 0.4; rating input score 19; 19th percentile among comparable filings
- Officer compensation ratio: 5.2%; rating input score 52; 52nd percentile among comparable filings
Growth
- Program expense growth: -9.6% per year; rating input score 0; 5th percentile among comparable filings
- Revenue growth: 26.2% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 33.3% per year; rating input score 100; 92nd percentile among comparable filings
Details
- Where the money goes: 34.8% of revenue deployed · 37.2% of spending went to programs
- Governance: 3 of 3 board members independent · 2 of 9 filing controls reported
- Programs: 2 filed program accomplishments · $326K in reported program spending
- Leadership: top reported pay $46K · 3 people listed
- Consistency: 26 of 26 current checks pass
- Schedules: 3 filed schedules
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- Related organizations: Filed and resolved organization relationships.
- 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.
- Moderate — Financial Efficiency: Mission deployment rate scored 35/100.
- Moderate — Financial Efficiency: Program expense ratio scored 37/100.
- High — Accountability: Governance controls: 6 of 8 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 12/100.
- Review — Sustainability: Operating margin scored 54/100.
- High — Sustainability: Liabilities to assets ratio scored 19/100.
- Review — Sustainability: Officer compensation ratio scored 52/100.