Shadows Fund Incorporated
Nonprofit profile at a glance
- EIN
- 271239123
- IRS 990 coverage
- 2019–2024
- Forms available
- Form 990 2024
- Location
- Lompoc, CA, USA
- Phone
- 8053151160
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $933,172
- Expenses
- $577,624
- Assets
- $883,393
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Jill Anderson (President, Executive Dir.)
Highest reported compensation
- Gabrielle Hott (Canine Welfare Manager): $55,000 total reported compensation
- Cody Rackley (Sanctuary Director): $42,000 total reported compensation
- Jill Anderson (President, Executive Dir.): $24,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Shadow's Fund is dedicated to bringing hope and 2nd chances to the most vulnerable animals. We do this by operating a 100 acre, no kill sanctuary for animals in need, while supporting our local shelters and investing in our community through education and pet retention programs.
What it reported doing in 2024
The Sheltering Oak Sanctuary, our largest program, is a 100 acre safe haven for dogs in need of a 2nd chance, horses and pigs. Since its inception we have pioneered a new path in humane animal sheltering and have created a one-of-a-kind facility that provides homeless dogs with home-like settings in which to live. The sanctuary is a home to 70+ animals on any given day and also serves as a venue for volunteerism and a resource for education and support in our community.
Operating model
- Revenue model
- Donor-supported. 100% 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 filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 86
- Accountability: 53
- Sustainability: 70
- Growth: 80
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 59%; rating input score 59
- Program expense ratio: 95.3%; rating input score 95
- Fundraising efficiency: $69.57 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.9%; rating input score 93; 19th 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: 60%; rating input score 60; 12th percentile among comparable filings
- Governance controls: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Pass
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 38.1%; rating input score 88; 88th percentile among comparable filings
- Total-asset coverage ratio: 1.53; rating input score 56; 56th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
- Officer compensation ratio: 20.9%; rating input score 14; 14th percentile among comparable filings
Growth
- Program expense growth: 10.8% per year; rating input score 100; 65th percentile among comparable filings
- Revenue growth: 16.2% per year; rating input score 100; 80th percentile among comparable filings
- Asset growth: -1.2% per year; rating input score 0; 14th percentile among comparable filings
Details
- Where the money goes: 59% of revenue deployed · 95.3% of spending went to programs
- Governance: 3 of 5 board members independent · 4 of 9 filing controls reported
- Programs: 4 filed program accomplishments · $550K in reported program spending
- Leadership: top reported pay $55K · 6 people listed
- Consistency: 20 of 21 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 4 filing years from 2019 to 2024
- Contacts: How to reach this organization
- Money network: 3 filed money-flow records
- 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 — Financial Efficiency: Mission deployment rate scored 59/100.
- Moderate — Accountability: Governance controls: 4 of 8 not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Total-asset coverage ratio scored 56/100.
- High — Sustainability: Officer compensation ratio scored 14/100.