Pets Come First Inc

Nonprofit profile at a glance

EIN
203094906
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2011, Form 990-N 2010
Location
Centre Hall, PA, USA
Phone
8143641725
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$406,568
Expenses
$458,531
Assets
$720,479
Liabilities
$3,570

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JOSEPH M PULASKI (PRESIDENT UNTIL 11/2024)
  • SANDRA WHITE (VICE PRESIDENT UNTIL 8/2024)

People named in this filing

  • JOSEPH M PULASKI (PRESIDENT UNTIL 11/2024)
  • SANDRA WHITE (VICE PRESIDENT UNTIL 8/2024)
  • MAURIE KELLY (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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Pets come first is a 501c (3) non-profit, non-euthanasia organization. Our mission is to facilitate the placement of stray and unwanted animals into loving homes.

What it reported doing in 2024

Pets come first is a non-euthanasia animal shelter committed to caring for animals of central Pennsylvania, and supporting the local community. Pets come first works closely with other local rescues, clinics, and pet food pantries to support community cat "trap and release" programs along with low cost spay and neuter programs to combat the root cause of pet overpopulation.we are dedicated to ensuring responsible shelter management within our community, working together to eliminate the critical overpopulation of homeless, stray and abused animals. Educating our community on the importance of spaying and neutering all animals will decrease the number of surrendered and unwanted animals to area shelters and rescue groups. We work in partnership with other rescues, local & state police, humane officers, and dog law enforcement officers to provide monetary and voluntary resources to support and sponsor local animal programs within our community. We will offer emergency placement, food, and medical services for the pets of approved and responsible low-income families and senior citizens.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 88
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.5%; rating input score 79
  • Program expense ratio: 67.2%; rating input score 67
  • Fundraising efficiency: $47.32 raised per $1 spent on fundraising; rating input score 75; 75th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -12.8%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 1.57; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 7.8% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 9.2% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 79.5% of revenue deployed · 67.2% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $308K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 24 of 24 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 20/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.