Scotland County Humane Society Inc

Nonprofit profile at a glance

EIN
561118065
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-EZ 2009
Location
Laurinburg, NC, USA
Phone
9102769271
Rating
88
Verdict
STRONG
Rating confidence
Standard
Sector
Animal Protection and Welfare

Reported finances

Revenue
$430,266
Expenses
$409,183
Assets
$1,185,967
Liabilities
$8,252

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ELLEN HARLING (VICE PRESIDENT)
  • WANDA L LIVINGSTON (PRESIDENT)

People named in this filing

  • ELLEN HARLING (VICE PRESIDENT)
  • WANDA L LIVINGSTON (PRESIDENT)
  • JACKIE S COVINGTON (ASST TREASURER)

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

Schs is an animal welfare organization whose mission is to shelter, protect and promote the adoption of homeless animals as well as provide education about responsible pet ownership. Schs also has a spay/neuter program to help reduce pet overpopulation in the county.

What it reported doing in 2024

At schs all animals are spayed/neutered as well as rabies vacinated and microchipped prior to going to their adoptive homes. In rare situations, however, the animal may be too young to be spayed/neutered and the adopter is given a voucher that will cover the cost of spay/neuter. Additionally the nc low income spay/neuter program is facilitated by schs for scotland county residents by handling the administration portion of the program. Qualifing residents complete applications at the shelter and are issued a voucher to get their animals fixed at one of the local vet offices. Schs pays the vet clinics directly and submits their costs through the county to the state. Anyone who does not qualify for the state program but still needs assistance, schs refers to scotland county animal advocates.

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 some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 90
  • Transparency & Controls: 93
  • Accountability: 82
  • Sustainability: 57
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.2%; rating input score 91
  • Program expense ratio: 94.8%; rating input score 95
  • Fundraising efficiency: $30.17 raised per $1 spent on fundraising; rating input score 67; 67th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.3%; rating input score 92; 22nd 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: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • 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: 4.9%; rating input score 50; 50th percentile among comparable filings
  • Total-asset coverage ratio: 2.9; rating input score 68; 68th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 48; 48th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 2.4% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 1.6% per year; rating input score 100; 32nd percentile among comparable filings
  • Asset growth: 2% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 91.2% of revenue deployed · 94.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 4 of 7 filing controls reported
  • Programs: 3 filed program accomplishments · $388K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 18 of 19 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 14 filing years from 2010 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: 3 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Operating margin scored 50/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 48/100.