Humane Society of Napa County & SPCA INC (EIN 237315010) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

Wendi Piscia

Phone

7072558118

Tax Period

2023-01-01 to 2023-12-31

Humane Society of Napa County & SPCA INC, founded in 1973, is a small nonprofit in the Animal-Related sector that reported $861K in total revenue in fiscal year 2023. Revenue fell 63% from the prior year — a significant decline worth monitoring. Expenses of $1.6M exceeded revenue, resulting in a 91% operating deficit.

Mission

TO PROMOTE THE WELFARE OF COMPANION ANIMALS THROUGH PROTECTION, ADVOCACY, EDUCATION, AND BY EXAMPLE.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $555,523

Program Service Revenue $612,173

Investment Income $-323,041

Other Revenue $16,148

TOTAL REVENUE $860,803

Expense Breakdown

Grants Paid $100,000

Salaries & Benefits $943,827

Fundraising Expenses $191,640

Program Expenses $1,318,973

Other Expenses $597,635

TOTAL EXPENSES $1,647,134

Year-over-Year Comparison

	2023	2022	Change
Revenue	$860,803	$2,322,467	-0.6%
Expenses	$1,647,134	$1,188,569	+0.4%
Net Income	$-786,331	$1,133,898	-1.7%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

100

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$119,072

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Wendi Piscia	Executive Dir.	55.00	Officer	$104,348	$14,724	$119,072
Michele Astorian	Director	1.00	Director	$0	$0	$0
Stephani Martin	Director	1.00	Director	$0	$0	$0
Michelle Berry	President	1.00	Officer Director	$0	$0	$0
Marissa Buck	Secretary	1.00	Officer Director	$0	$0	$0
Peggy Loar	Director	1.00	Director	$0	$0	$0
Julissa Marcencia	Vice President	1.00	Officer Director	$0	$0	$0
Rebecca Kotch	Director	1.00	Director	$0	$0	$0
Louise Renne	Director	1.00	Director	$0	$0	$0
Elizabeth Gray	Treasurer	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$860,803	$1,647,134	$6,903,534	$-786,331
2022	$2,322,467	$1,188,569	$6,675,653	$1,133,898
2021	$1,442,394	$1,081,807	$6,427,527	$360,587
2020	$1,116,314	$1,059,898	$6,156,571	$56,416
2019	$1,056,119	$1,105,071	$5,831,191	$-48,952
2018	$1,339,501	$1,014,913	$5,373,913	$324,588

Humane Society of Napa County & SPCA INC