Pit Bull Rescue Central

Nonprofit profile at a glance

EIN
912006847
IRS 990 coverage
2010–2019
Forms available
Form 990 2019
Location
Lees Summit, MO, USA
Phone
4109238802
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$89,503
Expenses
$29,474
Assets
$161,399
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2019. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • Merry Young (President)
  • Cyn Polite (Vice President)

People named in this filing

  • Megan Alexander (Treasurer)
  • Ashley Herbert (Secretary)
  • Merry Young (President)

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 2019. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To facilitate the rescue and adoption of Pit bull type dogs. To educate the public in regards to the humane treatment, responsible ownership, adequate medical care and importance of sterilization of pit bull type dogs.

What it reported doing in 2019

We offer spay and neuter funding for rescues, owners, etc and recently started a spay and neuter grant program. Owners, caretakers, rescues and shelters can apply for assistance within a set of guidelines.

Operating model

Revenue model
Donor-supported. 93% 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 - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 61
  • Transparency & Controls: 80
  • Accountability: 88
  • Sustainability: 75
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 33%; rating input score 33
  • Program expense ratio: 98.2%; rating input score 98
  • Fundraising efficiency: $155.74 raised per $1 spent on fundraising; rating input score 93; 93rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 7th 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: 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: Pass
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 67.1%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 5.48; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 71; 71st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: -30.1% per year; rating input score 0; 15th percentile among comparable filings
  • Revenue growth: 2.6% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 40th percentile among comparable filings

Details

  • Where the money goes: 33% of revenue deployed · 98.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 13 of 14 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 6 filing years from 2010 to 2019
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 33/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.