Greater California German Shepherd Rescue Inc

Nonprofit profile at a glance

EIN
364614672
IRS 990 coverage
2022–2024
Forms available
Form 990 2024
Location
Modesto, CA, USA
Phone
2093245406
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$97,809
Expenses
$88,293
Assets
$121,262
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Kris Pierson (CEO and Director)

People named in this filing

  • Kris Pierson (CEO and Director)
  • Kim Donald (Director)
  • Jody Dunstan (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Greater California German Shepherd Rescue is a 501(c)(3) public charity non-profit. We are an all-volunteer group of German Shepherd lovers dedicated to rescuing German Shepherd Dogs from at-risk and unacceptable situations and finding them permanent, loving homes with qualified owners. We serve the communities surrounding Modesto, Merced, Greater Sacramento, and South Lake Tahoe, and occasionally parts of the North and East SF Bay area. Except for a portion of Nevada around Lake Tahoe, we don't adopt dogs out of state and rarely adopt out of our area. There are too many other German Shepherds in need of good homes in the other areas.

What it reported doing in 2024

In 2024 we placed 150 German Shepherds in to loving homes. These dogs were rescued from shelters within our service area or from owners who needed to surrender their dogs for various reasons, such as a divorce or loss of their job and/or loss of their homes.

Operating model

Revenue model
Donor-supported. 81% 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.

The verdict

SUPPORTED - 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: 83
  • Transparency & Controls: 83
  • Accountability: 82
  • Sustainability: 54
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.3%; rating input score 90
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 22nd 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: Fail
    • Document-retention policy: Pass
    • 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: 9.7%; rating input score 65; 65th percentile among comparable filings
  • Total-asset coverage ratio: 1.37; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -6.1% per year; rating input score 0; 36th percentile among comparable filings
  • Revenue growth: -5.9% per year; rating input score 0; 41st percentile among comparable filings
  • Asset growth: 5.9% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 90.3% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $88K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 17 of 18 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2022 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • 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.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.