Lemhi County Humane Society

Nonprofit profile at a glance

EIN
820327764
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Salmon, ID, USA
Phone
2087564100
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$438,767
Expenses
$542,934
Assets
$962,931
Liabilities
$34,882

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

Leadership & pay

7 people listed

Executive titles in this filing

  • CINDY PHELPS (PRESIDENT)

Highest reported compensation

  • SCOTT BRAND (DIRECTOR): $20,000 total reported compensation

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

Overview

Mission

Provide shelter for homeless animals, fund public spay and neuter programs, and fight against animal abuse and neglect for animals in lemhi county. Operate rags & wags thrift store to generate income for our mission.

What it reported doing in 2024

The lemhi county humane society (lchs) owns and operates the salmon animal shelter, where we provide high quality sheltering services for homeless companion animals from lemhi county. The lchs also provides funds for public spay and neuter programs in an attempt to decrease the number of dogs and cats entering our shelter. We are also the first line of defense against animal abuse and neglect, and work closely with law enforcement officals to ensure that all animals in lemhi county are treated in a kind and humane manner. Operation of rags & wags thrift store that generates income, provides clothes, household goods and furniture to shoppers at resonable prices. Current year accomplishments include: 1. Cared for 381 companion animals through the doors. 2. 265 animals adopted into loving homes, 3. 57 lost pets returned to owners. 4. A total of 51 volunteers volunteered for a total of 5,500 labor hours, between rags & wags thrift store and the animal shelter. 5. Performed community trap, neuter and release at two known sites resulting in over 60 feral cat sterilizations in addition to meeting the average demand for the spay/neuter voucher program for community pet sterilizations of approximately 100 sterilizations per year. 6. Events held included: o 4 bissell empty the shelters adoption events one of which was petoberfest, o participation in town events: 4th of july parade, brewers block party. O 3 kitten yogas o spring fling at thrift store o camo daze at thrift store o christmas extravaganza at the thrift store

Operating model

Revenue model
Donor-supported. 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 62
  • Sustainability: 30
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 94.4%; rating input score 94
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 85.7%; rating input score 86; 23rd 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: -23.7%; rating input score 12; 12th percentile among comparable filings
  • Total-asset coverage ratio: 1.77; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 3.7%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: 8.7% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 8.6% per year; rating input score 100; 68th percentile among comparable filings
  • Asset growth: 6.5% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 94.4% of spending went to programs
  • Governance: 6 of 7 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $512K in reported program spending
  • Leadership: top reported pay $20K · 7 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 13 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 12/100.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.