Western Border Collie Rescue

Nonprofit profile at a glance

EIN
830950002
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Glenrock, WY, USA
Phone
7205264444
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$86,707
Expenses
$53,877
Assets
$136,435
Liabilities
$3,686

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

Leadership & pay

4 people listed

Executive titles in this filing

  • TONYA CAIN (PRESIDENT &)

People named in this filing

  • TONYA CAIN (PRESIDENT &)
  • MELINDA STEFKO (VICE PRESIDE)
  • LORI BRYANT (TREASURER &)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To rescue, rehabilitate, and re-home border collies that have been abandoned, neglected, or are no longer able to remain in their current home.

What it reported doing in 2025

Our 2025 adoptions were down slightly from 2024 as we did not have any large litters of puppies come into rescue. As a 100% foster-based rescue, we are always searching for new foster homes. We have seen an increase in foster homes due to increased presence on social media and through our increased fundraising efforts. With the new fosters, we have put increased focus on education and learning from the experienced fosters in our organization. The past few years have seen more behavioral and training issues with many of the dogs we have brought into rescue, thus raising our costs for training and extended behavioral support from outside companies. Our mission is to rescue, rehabilitate, and re-home border collies, so training and behavioral support for these dogs are a part of our mission to improve the physical as well as mental health of these beautiful creatures. Our transition to quickbooks in 2025 has been a huge benefit, saving time and resources from doing the financials manually.

Operating model

Revenue model
Donor-supported. 79% 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

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 70
  • Transparency & Controls: 100
  • Sustainability: 70
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 56.9%; rating input score 57
  • Program expense ratio: 91.6%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 37.9%; rating input score 85; 85th percentile among comparable filings
  • Total-asset coverage ratio: 2.53; rating input score 71; 71st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 21; 21st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -29.5% per year; rating input score 0; 14th percentile among comparable filings
  • Revenue growth: 1.8% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 40.4% per year; rating input score 100; 93rd percentile among comparable filings

Details

  • Where the money goes: 56.9% of revenue deployed · 91.6% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $49K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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 57/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 21/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.