Lucky Day Animal Rescue of Colorado

Nonprofit profile at a glance

EIN
453508032
IRS 990 coverage
2020–2024
Forms available
Form 990 2024, Form 990-EZ 2019, Form 990-N 2011
Location
Aspen, CO, USA
Phone
9703795883
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$189,244
Expenses
$172,912
Assets
$688,050
Liabilities
$964

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Kelley Brenninger (President)
  • Deborah Jackson (Vice President)

Highest reported compensation

  • Kelley Brenninger (President): $60,000 total reported compensation

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

Overview

Mission

Lucky Day Animal Rescue of Colorado LDAR serves the public as a 501c3 tax exempt, non-profit organization dedicated to the rescue of homeless and abandoned animals in Colorado and surrounding areas. We rescue, rehabilitate and find homes for animals at risk, regardless of age or breed, issue or amount of time needed that is within our means, in conjunction with providing educational services and spay/neuter programs to the community.

What it reported doing in 2024

Other program services include all costs necessary to bring a rescued animal from its original location and condition to optimal health and a permanent home. We were able to facilitate the adoption 141 animals after providing medical and dental care, vaccinations, training, grooming, transportation and foster home support.

Operating model

Revenue model
Donor-supported. 66% of the money available for current operations came from contributions and gifts.
Distribution model
Hybrid. The nonprofit split its reported program spending across 54% for direct work, and 46% for grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 86
  • Accountability: 0
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 76.9%; rating input score 77
  • Program expense ratio: 82.4%; rating input score 82
  • Fundraising efficiency: $9.37 raised per $1 spent on fundraising; rating input score 37; 37th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 84.8%; rating input score 85; 50th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.6%; rating input score 58; 58th percentile among comparable filings
  • Total-asset coverage ratio: 3.98; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 55; 55th percentile among comparable filings
  • Officer compensation ratio: 34.7%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 8.6% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 3.2% per year; rating input score 100; 42nd percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 60th percentile among comparable filings

Details

  • Where the money goes: 76.9% of revenue deployed · 82.4% of spending went to programs
  • Governance: 0 of 8 board members independent · 0 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $143K in reported program spending
  • Leadership: top reported pay $60K · 8 people listed
  • Consistency: 19 of 20 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors and grants
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 37/100.
  • Review — Sustainability: Operating margin scored 58/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 8/100.
  • Review — Sustainability: Liabilities to assets ratio scored 55/100.