Kindness Counts

Nonprofit profile at a glance

EIN
760764062
IRS 990 coverage
2017–2025
Forms available
Form 990 2025, Form 990-EZ 2013, Form 990-N 2018
Location
Sevierville, TN, USA
Phone
8655005508
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$401,617
Expenses
$383,782
Assets
$627,771
Liabilities
$17,430

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • APRIL T STONE (President)

Highest reported compensation

  • MEGHAN HARVILLE (PUBLIC RELATION): $7,388 total reported compensation
  • APRIL T STONE (President): $3,700 total reported compensation
  • FANIKOS DANIELA (VETERINARIAN): $3,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Providing low cost spay/neuter and vaccination services for pets, trap, spay/neuter vaccinations and return for community cats. Our primary focus is low income households

What it reported doing in 2025

Spay/neuter and vaccination services

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 32
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 95.7%; rating input score 96
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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; 8th percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 78
    • 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: Fail

Sustainability

  • Operating margin: 4.4%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 1.64; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 3.8%; rating input score 32; 32nd percentile among comparable filings

Growth

  • Program expense growth: 26.3% per year; rating input score 100; 88th percentile among comparable filings
  • Revenue growth: 9.9% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 2.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 95.7% of spending went to programs
  • Governance: 0 of 4 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $367K in reported program spending
  • Leadership: top reported pay $7K · 4 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 7 filing years from 2017 to 2025
  • 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 — Accountability: Independent voting board scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Moderate — Sustainability: Officer compensation ratio scored 32/100.