Lewis and Clark Humane Society

Nonprofit profile at a glance

EIN
816014910
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Helena, MT, USA
Phone
4064421660
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$1,448,253
Expenses
$1,147,972
Assets
$3,057,517
Liabilities
$69,789

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

Leadership & pay

6 people listed

Executive titles in this filing

  • DEBORAH BUTLER (President)

People named in this filing

  • ELIZABETH TOBIN (Director)
  • ERIN MADISON (Director)
  • JOYCE WALBORN (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

The lewis & clark humane society is a private, community-based, not-for-profit organization that provides shelter for unwanted and stray animals (primarily dogs and cats), while working to end pet overpopulation, reduce the need for euthenasia, and improve the humane treatment and well being of companion animals. It serves a population of roughly 80,000 residents in southwestern Montana and a service area covering roughly 5500 square miles.

What it reported doing in 2024

The shelter provides a safe, clean, and comfortable shelter for abandoned or stray pets. The organization contracts with the cities of Helena, East Helena, and Townsend, Lewis & Clark County, Jefferson County, and Broadwater County to house the animals brought in by animal control, officers, and private citizens. It also provides shelter for the dogs and cats of families in emergencies, safekeeping, and housing for cruelty cases going to trial. LCHS works to provide permanent homes for all animals in the shelter. Adopted animals leave the shelter spayed and neutered, fully vaccinated, with a microchip implant, identification tag, and one free vet visit to a local veterinary clinic. Staff and volunteers ensure suitability between pets and owners, work with animals that have behavior problems, and provide support while animals adjust to their new homes.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 90
  • Accountability: 76
  • Sustainability: 74
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.2%; rating input score 75
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 20.7%; rating input score 77; 77th percentile among comparable filings
  • Total-asset coverage ratio: 2.66; rating input score 72; 72nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 4.2% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 2.9% per year; rating input score 100; 30th percentile among comparable filings
  • Asset growth: 11.7% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 75.2% of revenue deployed · 93.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 15 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.