Thompson River Animal Care Shelter

Nonprofit profile at a glance

EIN
205520480
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Thompson Falls, MT, USA
Phone
4068278722
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$452,210
Expenses
$376,694
Assets
$1,519,046
Liabilities
$7,160

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

Leadership & pay

6 people listed

Executive titles in this filing

  • WANDA THORPE (Vice President)
  • ERICA JAEGERS (President)
  • PAM YEAGERS (Vice President)

Highest reported compensation

  • DELANO SMITH (Manager): $39,540 total reported compensation

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

Overview

Mission

Sheltering lost, abandoned and surrendered animals with the goal of placing all animals into a new home. Assisting the community spay and neuter programs in order to curb the overpopulation problem.

What it reported doing in 2024

TRACS is a shelter for lost, found or surrendered animals with the mission to find all pets a home. We strive to help control the over population of dogs and cats through education and spay/neuter programs. We work with other shelters in locating qualified homes for pets both locally and nationally.

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: 79
  • Transparency & Controls: 93
  • Accountability: 70
  • Sustainability: 64
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.3%; rating input score 83
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • 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: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 16.7%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 4.03; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 6.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: 6.2% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 14.9% per year; rating input score 100; 77th percentile among comparable filings

Details

  • Where the money goes: 83.3% of revenue deployed · 100% of spending went to programs
  • Governance: 5 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $377K in reported program spending
  • Leadership: top reported pay $40K · 6 people listed
  • Consistency: 22 of 23 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.