Martinsville Henry County Spca

Nonprofit profile at a glance

EIN
237381113
IRS 990 coverage
2015–2024
Forms available
Form 990 2024
Location
Martinsville, VA, USA
Phone
2766387297
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$2,598,618
Expenses
$1,129,807
Assets
$6,700,700
Liabilities
$69,705

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

Leadership & pay

19 people listed

Executive titles in this filing

  • LAURA BOWLES (PRESIDENT)
  • TIFFANY SMART (VICE PRESIDENT)
  • CATIE PANNILL (SECOND VICE PRESIDENT)
  • LESLIE HERVEY (IMMEDIATE PAST PRESIDENT)
  • CATHERINE GUPTON (EXECUTIVE DIRECTOR)

Highest reported compensation

  • CATHERINE GUPTON (EXECUTIVE DIRECTOR): $50,769 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 spca AIDS mistreated, unwanted or injured animals of every kind & seeks to educate the public in the humane treatment of all animals. Pet adoptions are offered as a service to the community.

What it reported doing in 2024

Pet adoptions and spay and neuter services are offered as a service to the community. The organization also educates the public in humane treatment of all animals

Operating model

Revenue model
Donor-supported. 75% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 42.4%; rating input score 42
  • Program expense ratio: 86.3%; rating input score 86
  • Fundraising efficiency: $172.17 raised per $1 spent on fundraising; rating input score 91; 91st percentile among comparable filings

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: 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 56.5%; rating input score 94; 94th percentile among comparable filings
  • Total-asset coverage ratio: 5.93; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 85; 85th percentile among comparable filings
  • Officer compensation ratio: 4.5%; rating input score 57; 57th percentile among comparable filings

Growth

  • Program expense growth: 2.5% per year; rating input score 100; 25th percentile among comparable filings
  • Revenue growth: 9.2% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 42.4% of revenue deployed · 86.3% of spending went to programs
  • Governance: 17 of 17 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $975K in reported program spending
  • Leadership: top reported pay $51K · 19 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • Review — Sustainability: Officer compensation ratio scored 57/100.