Humane Society of Muhlenberg Co Inc

Nonprofit profile at a glance

EIN
311140767
IRS 990 coverage
2023–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Greenville, KY, USA
Phone
2703389290
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$276,695
Expenses
$277,189
Assets
$219,559
Liabilities
$239

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

Leadership & pay

2 people listed

People named in this filing

  • KELLI TUCKER (Chairman)
  • CINDY HARDISON (Treasurer)

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

Humane animal treatment.

What it reported doing in 2024

Prevention of crualty to animals and the relief of animal suffering through humane education in addition to providing a shelter for abandoned or animals victims of cruelty. In additional the center provides animal control measures and adoption services.

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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 83
  • Accountability: 0
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 77.4%; rating input score 77
  • Program expense ratio: 77.2%; rating input score 77
  • Fundraising efficiency: $15.91 raised per $1 spent on fundraising; rating input score 52; 52nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -0.2%; rating input score 38; 38th percentile among comparable filings
  • Total-asset coverage ratio: 0.79; rating input score 35; 35th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 17.4% per year; rating input score 100; 82nd percentile among comparable filings
  • Revenue growth: 4.7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 7.4% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 77.4% of revenue deployed · 77.2% of spending went to programs
  • Governance: 0 of 2 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $214K in reported program spending
  • Leadership: top reported pay $0 · 2 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules
  • Filing history: 2 filing years from 2023 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • Moderate — Sustainability: Operating margin scored 38/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 35/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.