Humane Society of Napa County & SPCA INC

Nonprofit profile at a glance

EIN
237315010
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Napa, CA, USA
Phone
7072558118
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$1,577,539
Expenses
$1,859,063
Assets
$7,042,695
Liabilities
$99,867

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Michele Astorian (Vice President)
  • Michelle Berry (President)
  • Marissa Buck (Secty/President)

Highest reported compensation

  • Wendi Piscia (Executive Dir.): $139,732 total reported compensation
  • Amanda Vance (Staff Veterinarian): $133,479 total reported compensation
  • Lisa Forni (Program Director): $121,257 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 promote the welfare of companion animals through protection, advocacy, education, and by example.

What it reported doing in 2024

Dog Training: Napa Humane offers public dog training classes to cultivate positive behaviors and foster a strong bond between owners and their canine companions. Through structured sessions led by experienced trainers, dogs learn essential commands, leash manners, and socialization skills, promoting their safety and well-being, ideally keeping dogs out of shelters and in loving homes. Training enhances communication and understanding between dogs and their human counterparts, facilitating harmonious cohabitation. Additionally, training instills confidence in both dogs and owners, enriching their relationship and enabling them to navigate various environments with ease. Ultimately, our dog training classes strive to nurture happy, obedient, and well-adjusted dogs that enrich the lives of their families and communities. Classes are held year-round.

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.
  • 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: 84
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.1%; rating input score 83
  • Fundraising efficiency: $2.38 raised per $1 spent on fundraising; rating input score 7; 7th 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: -17.8%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 3.79; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 21.2%; rating input score 13; 13th percentile among comparable filings

Growth

  • Program expense growth: 6.7% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 3.4% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 11.3% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 6 of 8 filing controls reported
  • Programs: 8 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $140K · 14 people listed
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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 — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Officer compensation ratio scored 13/100.