Liberty Humane Society Inc

Nonprofit profile at a glance

EIN
223585263
IRS 990 coverage
2014–2025
Forms available
Form 990 2025
Location
Lyndhurst, NJ, USA
Phone
9738784185
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$157,366
Expenses
$378,972
Assets
$2,176,693
Liabilities
$53,657

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

Leadership & pay

7 people listed

Executive titles in this filing

  • DONALD PEPE (PRESIDENT)
  • IRENE BORNGRAEBER (EXECUTIVE DIRECTOR)

Highest reported compensation

  • IRENE BORNGRAEBER (EXECUTIVE DIRECTOR): $77,291 total reported compensation
  • KIM SAUNDERS (DIRECTOR OF OPERATIONS): $76,100 total reported compensation

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

Overview

Mission

We aim to improve animal welfare and reduce pet homelessness by providing affordable spay neuter services and wellness care enabling a better future for pets their families and all people who love them.

What it reported doing in 2025

Animal Welfare: reducing pet homelessness by providing accessible affordable spay neuter services preventative wellness care and related veterinary support for companion animals

Operating model

Revenue model
Other-operating. 73% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Accountability: 82
  • Sustainability: 29
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 70.9%; rating input score 71
  • Fundraising efficiency: $21.98 raised per $1 spent on fundraising; rating input score 57; 57th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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; 64th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -140.8%; rating input score 1; 1st percentile among comparable filings
  • Total-asset coverage ratio: 5.74; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 33; 33rd percentile among comparable filings
  • Officer compensation ratio: 40.5%; rating input score 6; 6th percentile among comparable filings

Growth

  • Program expense growth: -0.2% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: -3.5% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 65th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 70.9% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $269K in reported program spending
  • Leadership: top reported pay $77K · 7 people listed
  • Highest-paid contractors: 1 contractor listed · $169K reported
  • Consistency: 38 of 42 current checks pass · 4 findings to review
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2014 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 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.

  • Review — Accountability: Governance controls: 4 of 9 not reported.
  • High — Sustainability: Operating margin scored 1/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Financial Efficiency: Fundraising efficiency scored 57/100.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX CompCurrentOfficersDirectors column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX InformationTechnology column sum did not reconcile in the filed values.
  • Moderate — Transparency & Controls: Part IX Travel column sum did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 6/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 33/100.