Rockbridge County Spca

Nonprofit profile at a glance

EIN
540806191
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Lexington, VA, USA
Phone
5404635123
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$887,757
Expenses
$463,653
Assets
$1,863,986
Liabilities
$17,686

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

Leadership & pay

14 people listed

Executive titles in this filing

  • SHEILA PARKER (PRESIDENT)
  • JP MASON (VICE PRESIDENT)
  • TARA RODI (EXECUTIVE DIRECTOR)

Highest reported compensation

  • TARA RODI (EXECUTIVE DIRECTOR): $51,083 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 rockbridge county spca is responsible for: 1) the sheltering of unwanted, abandoned, stray or impounded animals. 2) the enforcement of buena vista, lexington and rockbridge county's ordinances relating to the keeping, restraint and humane treatment of animals. 3) the education of the public concerning proper animal care and responsible animal ownership. 4) the responsible placement of adopted animals and 5) the humane disposition of unwanted, unadopted, sick or injured animals.the rockbridge county spca is obligated morally, ethically and legally to enforce ordinances and to shelter animals in such a way as to insure the public safety of all species and to show respect for the dignity and worth of all creatures.

What it reported doing in 2024

The rockbridge county spca operates an animal shelter that serves rockbridge county, Virginia and the independent cities of buena vista and lexington, Virginia. The spca holds events and publishes a newsletter to educate the public on animal care. The company also provides adoption services and clinics for rabies vaccination and pet neutering. The spca facilitates the enforcement of local ordinances regarding animal treatment.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. 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: 55
  • Transparency & Controls: 92
  • Accountability: 74
  • Sustainability: 79
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 41.9%; rating input score 42
  • Program expense ratio: 77.9%; rating input score 78
  • Fundraising efficiency: $15.73 raised per $1 spent on fundraising; rating input score 52; 52nd 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: 3 of 8 controls in place; rating input score 38
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 47.8%; rating input score 92; 92nd percentile among comparable filings
  • Total-asset coverage ratio: 4.02; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 11%; rating input score 33; 33rd percentile among comparable filings

Growth

  • Program expense growth: 2.8% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 4.3% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 41.9% of revenue deployed · 77.9% of spending went to programs
  • Governance: 13 of 13 board members independent · 3 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $361K in reported program spending
  • Leadership: top reported pay $51K · 14 people listed
  • Consistency: 30 of 30 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 42/100.
  • Moderate — Accountability: Governance controls: 5 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 52/100.
  • Moderate — Sustainability: Officer compensation ratio scored 33/100.