Kentucky Humane Society - Animal Rescue

Nonprofit profile at a glance

EIN
610463938
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Louisville, KY, USA
Phone
5027620054
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$17,942,670
Expenses
$9,498,868
Assets
$38,624,685
Liabilities
$457,160

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

Leadership & pay

17 people listed

Executive titles in this filing

  • ALISA GRAY (PRESIDENT & CEO)

Highest reported compensation

  • ALISA GRAY (PRESIDENT & CEO): $163,952 total reported compensation
  • EMILY BEWLEY (VET SERVICE): $142,764 total reported compensation
  • BRITNEY CHANEY (COO): $140,984 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Kentucky humane society is a champion for companion animals, through leadership, education and proactive solutions, we are creating more compassionate communities.

What it reported doing in 2024

Other services include dog training for owned pets, basic veterinary care for over 5,000 owned dogs and cats, horse rescue, and a free pet help line for local pet owners. Our pet resource services served more than 5,364 pet owners in 2025, helping families keep their pets happy, healthy and out of shelters. Struggling pet owners reached out for free advice, financial aid, pet food, supplies and more to overcome difficulties caring for their pets. The program issued 600 discounted veterinary care vouchers, boarding vouchers, pet deposit vouchers and private training vouchers that were redeemed by pet owners. Our care-a-van mobile veterinary clinic served low-income communities with 5,028 wellness appointments and 1,919 spay/neuter surgeries.

Operating model

Revenue model
Donor-supported. 77% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 70
  • Accountability: 95
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.2%; rating input score 48
  • Program expense ratio: 83.6%; rating input score 84
  • Fundraising efficiency: $15.69 raised per $1 spent on fundraising; rating input score 51; 51st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 66th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: 47.1%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 4.07; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 92; 92nd percentile among comparable filings
  • Officer compensation ratio: 7.1%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: 6% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 64th percentile among comparable filings
  • Asset growth: 8.2% per year; rating input score 100; 56th percentile among comparable filings

Details

  • Where the money goes: 48.2% of revenue deployed · 83.6% of spending went to programs
  • Governance: 15 of 15 board members independent · 8 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $7.9M in reported program spending
  • Leadership: top reported pay $164K · 17 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 48/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 51/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.