The Greater Birmingham Humane Society Inc

Nonprofit profile at a glance

EIN
630288810
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Birmingham, AL, USA
Phone
2059421211
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$7,959,199
Expenses
$8,071,755
Assets
$24,390,899
Liabilities
$1,676,403

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

Leadership & pay

40 people listed

Executive titles in this filing

  • ALLISON BLACK CORNELIUS (CEO)

Highest reported compensation

  • ALLISON BLACK CORNELIUS (CEO): $169,853 total reported compensation
  • KATHERINE LENN (CFO): $118,442 total reported compensation
  • IVANA SULLIVAN (CHIEF PROGRAM OFFICER): $112,281 total reported compensation

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

Overview

Mission

To promote the humane treatment of animals and people through education, advocacy and services.

What it reported doing in 2024

Gbhs is Alabama's oldest and largest animal shelter. We have increased the number of animals served by 270% since 2014. Gbhs rescues more than 24,000 homeless, abused, and neglected animals annually. We manage animal care and control for jefferson and walker counties and multiple municipalities in four counties, responding 24/7 to thousands of emergency calls each year. Our hospital and spay/neuter clinic provide the veterinary care and s/n surgeries for all gbhs pets, and outreach clients. Gbhs' veterinary externship program has improved soft tissue surgical skills for over 400 students to date. Our outreach and distribution warehouse supports rescue organizations, low-income pet owners & shelters in 24 counties, and stages disaster relief for five states. Please see schedule o for a specific list of all programs.

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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 84
  • Accountability: 98
  • Sustainability: 47
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84%; rating input score 84
  • Program expense ratio: 82%; rating input score 82
  • Fundraising efficiency: $5.68 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.1%; rating input score 97; 27th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -1.4%; rating input score 28; 28th percentile among comparable filings
  • Total-asset coverage ratio: 3.02; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 8.2%; rating input score 36; 36th percentile among comparable filings

Growth

  • Program expense growth: 9.5% per year; rating input score 100; 62nd percentile among comparable filings
  • Revenue growth: 11% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 10.1% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 84% of revenue deployed · 82% of spending went to programs
  • Governance: 34 of 35 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.6M in reported program spending
  • Leadership: top reported pay $170K · 40 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $767K reported
  • Consistency: 33 of 35 current checks pass · 2 findings to review
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 28/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
  • Moderate — Sustainability: Officer compensation ratio scored 36/100.