Lewis Clark Animal Shelter Inc

Nonprofit profile at a glance

EIN
820207503
IRS 990 coverage
2017–2024
Forms available
Form 990 2024
Location
Lewiston, ID, USA
Phone
2087461623
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$953,336
Expenses
$982,416
Assets
$3,888,313
Liabilities
$12,129

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

Leadership & pay

11 people listed

Executive titles in this filing

  • Crystal Nelson (President)
  • Lucy Dukes (Vice President)

Highest reported compensation

  • Rebecca Sturmer (Development Director): $62,195 total reported compensation
  • Audrey A Williams (Director of Operations): $46,236 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 Lewis Clark Animal Shelter's mission is to promote the humane treatment of animals, prevent cruelty to animals and provide education to enhance the human-animal bond and to end pet over-population through an aggressive spay/neuter campaign.

What it reported doing in 2024

To provide food, shelter, medical services, & adoption for lost and abandoned animals.

Operating model

Revenue model
Donor-supported. 63% 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.

The verdict

SUPPORTED - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 73
  • Transparency & Controls: 85
  • Accountability: 64
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.6%; rating input score 80
  • Program expense ratio: 75.6%; rating input score 76
  • Fundraising efficiency: $7.03 raised per $1 spent on fundraising; rating input score 27; 27th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 8th 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: 1 of 7 controls in place; rating input score 14
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -3.1%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 3.96; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 7.7% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 9.1% per year; rating input score 100; 63rd percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 55th percentile among comparable filings

Details

  • Where the money goes: 79.6% of revenue deployed · 75.6% of spending went to programs
  • Governance: 11 of 9 board members independent · 1 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $742K in reported program spending
  • Leadership: top reported pay $62K · 11 people listed
  • Consistency: 25 of 26 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2017 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 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.

Key Signals

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

  • High — Accountability: Governance controls: 5 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 27/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Transparency & Controls: Independent members within voting members did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.