S&M Acres Sanctuary Ranch

Nonprofit profile at a glance

EIN
332113012
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Milford, CA, USA
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$64,948
Expenses
$63,569
Assets
$1,420

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

Executive titles in this filing

  • Michelle Phaneuf (CEO)

People named in this filing

  • Stephen Phaneuf (Chief Financial Officer)
  • Michelle Phaneuf (CEO)
  • Daphne Shumate (trustee)

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

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To rescue rehabilitate and provide lifelong sanctuary for abused abandoned and neglected animals while promoting humane education and responsible animal stewardship.

What it reported doing in 2025

Animal Rescue & Intake Program Rescued animals from abusive neglectful or unsafe situations and provided immediate medical evaluation stabilization and safe placement at the sanctuary. Benefited animals in crisis by ensuring urgent intervention and humane care.Maintained permanent sanctuary for animals not suitable for adoption due to medical behavioral or agerelated needs. Offered lifelong protection enrichment and compassionate careConducted community outreach and humane education efforts to raise awareness about animal welfare responsible ownership and the importance of rescue and sanctuary work.

Operating model

Revenue model
Other-operating. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 32
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 97.9%; rating input score 98
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 2.1%; rating input score 48; 48th percentile among comparable filings
  • Total-asset coverage ratio: 0.02; rating input score 8; 8th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 97.9% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $64K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • 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 — Sustainability: Total-asset coverage ratio scored 8/100.
  • Moderate — Sustainability: Operating margin scored 48/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.