Spay Oklahoma Inc

Nonprofit profile at a glance

EIN
731554828
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Tulsa, OK, USA
Phone
9186930442
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$673,484
Expenses
$626,748
Assets
$510,040
Liabilities
$120,048

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

Leadership & pay

6 people listed

Executive titles in this filing

  • LISA BRAVERMAN (PRESIDENT)

Highest reported compensation

  • TROY THOMPSON (DIRECTOR): $2,225 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Spay/neuter services for pets of low-income clients and animals in shelters.

What it reported doing in 2024

There were 7,965 surgeries performed on animals of low income families during 2024 and 9,794 vaccines given. In addition, 667 animals were microchiped and 801 were dewormed.

Operating model

Revenue model
Earned-program. 73% of the money available for current operations came from fees and other program 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

SUPPORTED - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 92
  • Accountability: 60
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.5%; rating input score 89
  • Program expense ratio: 96.1%; rating input score 96
  • Fundraising efficiency: Limited

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: 83.3%; rating input score 83; 19th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6.9%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 0.81; rating input score 36; 36th percentile among comparable filings
  • Liabilities to assets ratio: 0.24; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 0.4%; rating input score 61; 61st percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 24th percentile among comparable filings
  • Revenue growth: 3.1% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 10.8% per year; rating input score 100; 61st percentile among comparable filings

Details

  • Where the money goes: 89.5% of revenue deployed · 96.1% of spending went to programs
  • Governance: 5 of 6 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $602K in reported program spending
  • Leadership: top reported pay $2K · 6 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 12 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • Review — Sustainability: Operating margin scored 55/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 36/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.