Northwest Spca

Nonprofit profile at a glance

EIN
942587540
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Oroville, CA, USA
Phone
5305337636
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$2,037,775
Expenses
$1,587,133
Assets
$1,718,283
Liabilities
$4,357

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

Leadership & pay

6 people listed

Executive titles in this filing

  • LORRAINE B GREEN (EXECUTIVE DIRECTOR)
  • MITCHEL BROWN (President)
  • PATRICIA CASEY (Vice President)

Highest reported compensation

  • LORRAINE B GREEN (EXECUTIVE DIRECTOR): $88,978 total reported compensation

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

Overview

Mission

To promote animal welfare and responsible pet ownership by providing humane programs and services including pet facilitated therapy, lost & found pet referral, animal rescues, humane education speakers, pet microchiping, investigation of animal cruelty and/or neglect, pet adoptions and animal sheltering.

What it reported doing in 2024

S.p.c.a. Programs & management for education of children & general public, publications, public speaking & pet-of-the-week.

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating 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.

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: 63
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 65
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 53.6%; rating input score 54
  • Program expense ratio: 68.7%; rating input score 69
  • Fundraising efficiency: $132.33 raised per $1 spent on fundraising; rating input score 89; 89th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 22.1%; rating input score 79; 79th percentile among comparable filings
  • Total-asset coverage ratio: 1.08; rating input score 40; 40th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 5% per year; rating input score 100; 39th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 44th percentile among comparable filings
  • Asset growth: -1.9% per year; rating input score 0; 8th percentile among comparable filings

Details

  • Where the money goes: 53.6% of revenue deployed · 68.7% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 8 filing controls reported
  • Programs: 3 filed program accomplishments · $1.1M in reported program spending
  • Leadership: top reported pay $89K · 6 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 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.

Key Signals

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

  • Review — Financial Efficiency: Mission deployment rate scored 54/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 40/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.