Northwest Spay & Neuter Center

Nonprofit profile at a glance

EIN
912133291
IRS 990 coverage
2011–2021
Forms available
Form 990 2021
Location
Tacoma, WA, USA
Phone
2536277729
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Veterinary Services

Reported finances

Revenue
$284,832
Expenses
$113,252
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2021. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Chris Kim (President)
  • Laura Fox (Vice President)

People named in this filing

  • Chris Kim (President)
  • Laura Fox (Vice President)
  • Joe Ponepinto (Secretary)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2021. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Northwest Spay and Neuter Center provides high-quality, affordable spay and neuter services for cats and dogs in an effort to reduce pet over-population.

What it reported doing in 2021

Northwest Spay and Neuter Center has performed more than 100,000 surgeries since 2001. Most of our clients do not have financial or other means to alter their animals, but our low prices and additional subsidies make spaying and neutering an achievable choice for everyone. We have special programs for those with feral or free roaming cats and pit bull dogs.

Operating model

Revenue model
Grant-funded. 62% of the money available for current operations came from government grants.
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

REVIEW - The filed numbers largely add up. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 11
  • Transparency & Controls: 90
  • Accountability: 24
  • Sustainability: 52
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.4%; rating input score 8
  • Program expense ratio: 21.2%; rating input score 21
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: Limited
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 60.2%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: -4.7% per year; rating input score 0; 26th percentile among comparable filings
  • Revenue growth: -2.7% per year; rating input score 0; 21st percentile among comparable filings
  • Asset growth: -4.4% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 8.4% of revenue deployed · 21.2% of spending went to programs
  • Governance: 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $24K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 11 filing years from 2011 to 2021
  • Contacts: How to reach this organization
  • 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 — Financial Efficiency: Mission deployment rate scored 8/100.
  • High — Financial Efficiency: Program expense ratio scored 21/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.