Maine Animal Health Alliance

Nonprofit profile at a glance

EIN
921632505
IRS 990 coverage
2024–2024
Forms available
Form 990 2024, Form 990-EZ 2023
Location
Augusta, ME, USA
Phone
2074801001
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Veterinary Services

Reported finances

Revenue
$1,230,911
Expenses
$906,330
Assets
$471,741
Liabilities
$10,512

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

Leadership & pay

6 people listed

Executive titles in this filing

  • Elisabeth Sperry (EXECUTIVE DIRECTOR)
  • Elisabeth Sperry (President/ED)

Highest reported compensation

  • Elisabeth Sperry (EXECUTIVE DIRECTOR): $89,461 total reported compensation

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

Overview

Mission

Maine Animal Health Alliance (MAHA) provides high quality high volume spay/neuter to Maine animals in need. MAHA will improve the health of Maine pets through vaccination, wellness, and HQHVSN training for veterinary professionals. MAHA strives to support the human-animal bond and keep pets with their people despite financial restrictions.

What it reported doing in 2024

MAHA, a 501c3, offers high-quality high-volume spay neuter (HQHVSN), wellness clinics, and some urgent surgeries for clients with financial need. MAHA also host teaching labs and externships for veterinarians, veterinary students, and veterinary technician students.

Operating model

Revenue model
Earned-program. 90% of the money available for current operations came from fees and other program revenue.
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

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 total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 86
  • Accountability: 79
  • Sustainability: 57
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 61.4%; rating input score 61
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $52.8 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: 26.4%; rating input score 82; 82nd percentile among comparable filings
  • Total-asset coverage ratio: 0.52; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 61; 61st percentile among comparable filings
  • Officer compensation ratio: 9.9%; rating input score 37; 37th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 164.6% per year; rating input score 100; 100th percentile among comparable filings
  • Asset growth: 141.3% per year; rating input score 100; 100th percentile among comparable filings

Details

  • Where the money goes: 61.4% of revenue deployed · 83.4% of spending went to programs
  • Governance: 5 of 5 board members independent · 4 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $756K in reported program spending
  • Leadership: top reported pay $89K · 6 people listed
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • 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.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 37/100.