Humane Society-spca of Nelson County
Nonprofit profile at a glance
- EIN
- 541266821
- IRS 990 coverage
- 2020–2024
- Forms available
- Form 990 2024
- Location
- Lovingston, VA, USA
- Phone
- 4342637722
- Rating
- 70
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $1,162,611
- Expenses
- $506,969
- Assets
- $2,059,257
- Liabilities
- $14,491
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- HEIDI FREITAGER (PRESIDENT)
People named in this filing
- HEIDI FREITAGER (PRESIDENT)
- DENISE MERRICKS (VICE PRESIDE)
- GINGER GERMANI (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
Hs/spca of nelson county exists to improve animal and public welfare by providing rescue, care, and adoption services for homeless companion animals. Our mission is to save animals' lives, to promote humane, responsible pet ownership, to protect animals from abuse and neglect, and to combat overpopulation through spayneuter and trapneuterreturn programs, with the goal that no healthy or reasonably treatable, nonaggressive companion animal is euthanized in our service area.
What it reported doing in 2024
We funded and coordinated low/no cost spayneuter, testing, and vaccinations services (performed by licensed veterinarians) for approximately 58 dogs and 68 cats of low income residents on a "pay what you can" basis, thus improving animal health, augmenting public safety by increasing compliance with rabies vaccination requirements, and avoiding geometric growth in future numbers of "surplus" companion animals. To these same ends, 160 "feral/unsocialized" cats were trapped, given veterinary exams and services, sterilized, then returned for care at long term sites or by the "owners" under our trapneuterreturn program. Additional tnr cats that proved to have been sterilized already were given rabies vaccinations, and/or fiv/felv tests only.
Operating model
- Revenue model
- Donor-supported. 96% 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 - 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 some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 86
- Accountability: 70
- Sustainability: 86
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 36.8%; rating input score 37
- Program expense ratio: 77.4%; rating input score 77
- Fundraising efficiency: $18.64 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 12th 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: 2 of 7 controls in place; rating input score 29
- 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: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 56.4%; rating input score 94; 94th percentile among comparable filings
- Total-asset coverage ratio: 4.06; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 71; 71st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings
Growth
- Program expense growth: 9.5% per year; rating input score 100; 61st percentile among comparable filings
- Revenue growth: 26.6% per year; rating input score 100; 90th percentile among comparable filings
- Asset growth: 14.1% per year; rating input score 100; 70th percentile among comparable filings
Details
- Where the money goes: 36.8% of revenue deployed · 77.4% of spending went to programs
- Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
- Programs: 4 filed program accomplishments · $393K in reported program spending
- Leadership: top reported pay $0 · 9 people listed
- Consistency: 26 of 27 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 5 filing years from 2020 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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 37/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Review — Financial Efficiency: Fundraising efficiency scored 57/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.