Lake Humane Society

Nonprofit profile at a glance

EIN
341246277
IRS 990 coverage
2012–2024
Forms available
Form 990 2024, Form 990-T 2020
Location
Mentor, OH, USA
Phone
4409516122
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$1,801,042
Expenses
$1,747,705
Assets
$4,345,769
Liabilities
$151,098

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

Leadership & pay

12 people listed

Executive titles in this filing

  • RICHARD HARMON (PRESIDENT)

Highest reported compensation

  • RANDALL BARNES (EXECUTIVE DI): $115,016 total reported compensation

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

Overview

Mission

Mission: to protect animals and build connections between pets and people through advocacy and education. Vision: leading and guiding a humane lake county core values: compassion for pets and people. Engagement through innovative programs, partnerships and adoptions. Protection for the voiceless animals that need help. Education to build safe and informed community for people and pets family to build relationships with adopters, volunteers, employees, donors and animals

What it reported doing in 2024

Humane investigation: lake humane society provides protection to the companion animals of lake county through their humane investigations department. Lhs employs the only humane agent in the county, who is appointed by the lake county probate court. The lake humane society investigated reports of suspected animal abuse, neglect and cruelty. Post convictions follow up visits are necessary to ensure that the individual convicted is following the court's mandate which prevents any future animals from being harmed. Animal's which suffer from abuse and neglect are some of the most fragile animals we recieve. Special care is used with the animals that are seized from their owners, these pets reside at the shelter the longest and need both medical and behavioral support prior to adoption. Many impounded pets have care that exceed 2,000 per animal. Time is not an issue for our compassion and kindness for these fragile animals. Impounded animals receive all of the support they need to recover from their previous abuse or neglect. Volunteer program: lake humane society relies on dedicated volunteers to help make the mission come to life. With a limited staff, the organization turns to volunteers to assist with animal care, enrichment, customer service, off-site events, clerical duties, and more. The volunteer program at lhs provides 250 animal lovers who donated their time with the rewarding opportunity to help homeless pets in need right here in their very own community. Foster families open their hearts and their homes to animals in need of personalized care.

Operating model

Revenue model
Donor-supported. 70% 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 - The filed numbers largely add up and a large share of available resources goes toward mission work. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 60
  • Transparency & Controls: 92
  • Accountability: 90
  • Sustainability: 54
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.2%; rating input score 65
  • Program expense ratio: 64.4%; rating input score 64
  • Fundraising efficiency: $5.52 raised per $1 spent on fundraising; rating input score 20; 20th 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: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3%; rating input score 45; 45th percentile among comparable filings
  • Total-asset coverage ratio: 2.49; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 6.6%; rating input score 48; 48th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 42nd percentile among comparable filings
  • Revenue growth: 6.4% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 67th percentile among comparable filings

Details

  • Where the money goes: 65.2% of revenue deployed · 64.4% of spending went to programs
  • Governance: 10 of 10 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $115K · 12 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • Moderate — Sustainability: Operating margin scored 45/100.
  • Moderate — Sustainability: Officer compensation ratio scored 48/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.