Wildlife Images Rehabilitation & Education

Nonprofit profile at a glance

EIN
930793314
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Merlin, OR, USA
Phone
5414760222
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Wildlife Sanctuary, Refuge

Reported finances

Revenue
$1,509,069
Expenses
$1,540,102
Assets
$1,874,710
Liabilities
$50,989

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

Leadership & pay

8 people listed

Executive titles in this filing

  • JUSTIN SIDDON (President)
  • SHAWNTAI CHAPMAN (Vice President)

People named in this filing

  • DARREN HUDDLESTON (Director)
  • DAVID A SIDDON (Executive Dir.)
  • JUSTIN SIDDON (President)

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Wildlife care and rehabilitation

What it reported doing in 2024

The Organization serves as a fiscal sponsor for Case by Case, a charitable project that has not yet received recognition of exemption under Section 501(c)(3). Under the terms of the fiscal sponsorship agreement, the Organization retains full legal control and discretion over all contributed funds and is responsible for ensuring such funds are used in furtherance of the Organizations exempt purposes.Revenue and expenses related to Case by Case are included in the Organizations financial statements and reported within the Organizations Form 990 as program service activity. During the year ended September 30, 2025, the Organization recognized approximately $346,917 in contributions and $217,168 in expenses related to this project.The Organization maintains separate accounting records for Case by Case to ensure proper tracking of funds and compliance with donor restrictions and organizational policies.

Operating model

Revenue model
Donor-supported. 84% 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 - 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: 89
  • Transparency & Controls: 86
  • Accountability: 84
  • Sustainability: 45
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.9%; rating input score 91
  • Program expense ratio: 87.7%; rating input score 88
  • Fundraising efficiency: $69.49 raised per $1 spent on fundraising; rating input score 82; 82nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 22nd 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: 92.9%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -2.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1.22; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 59; 59th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 1.3% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 90.9% of revenue deployed · 87.7% of spending went to programs
  • Governance: 13 of 14 board members independent · 5 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 27 of 28 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2024
  • 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 — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 30/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Review — Sustainability: Liabilities to assets ratio scored 59/100.