Spay and Neuter Humane Association

Nonprofit profile at a glance

EIN
930852050
IRS 990 coverage
2020–2025
Forms available
Form 990 2025
Location
Astoria, OR, USA
Phone
5033386376
Rating
36
Verdict
REVIEW
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$411,993
Expenses
$70,917
Assets
$650,913
Liabilities
$2,156

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

Leadership & pay

9 people listed

People named in this filing

  • Lois M Fleming (Founder, Director Senior)
  • Timothy P Fleming (Co-Director)
  • Ian Rittenberg (Support Volunteer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To: provide a no-kill pet sanctuary for up to 100 animals; provide education and assistance to the public on pet issues; assist persons with special hardships to care for their pets & resolve problems; work with other pet assistance groups/persons in cooperative efforts

What it reported doing in 2025

Primary focus of organization is to provide care for up to 100 unwanted, abandoned, and special-needs pets (mostly feline, canine, and birds). We also work with the public to educate and assist in all matters relating to pets. We operate two facilities: 1.) An animal sanctuary where the majority of long-term animal care is conducted; 2.) A retail store/public interface facility which handles a.) all revenue/expenses for the entire operation, b.) all acquisitions of pets, transitional care/preparation for transition to the sanctuary, c.) all interface with the public and other agencies, and d.) all training and education of pet owners & pet care providers. We are a small operation and do not support multiple programs.

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

REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 12
  • Transparency & Controls: 82
  • Accountability: 0
  • Sustainability: 85
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 5.3%; rating input score 5
  • Program expense ratio: 27.2%; rating input score 27
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 15th 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: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 82.8%; rating input score 98; 98th percentile among comparable filings
  • Total-asset coverage ratio: 9.18; rating input score 88; 88th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -12.9% per year; rating input score 0; 9th percentile among comparable filings
  • Revenue growth: 37.4% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 19th percentile among comparable filings

Details

  • Where the money goes: 5.3% of revenue deployed · 27.2% of spending went to programs
  • Governance: 0 of 9 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $19K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 40 of 41 current checks pass · 1 finding to review
  • Schedules: 3 filed schedules
  • Filing history: 6 filing years from 2020 to 2025
  • 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 — Financial Efficiency: Mission deployment rate scored 5/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 27/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.