MARTINSVILLE HENRY COUNTY SPCA (EIN 237381113) - Form 990 Financial Analysis & Trantor Score

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Tuckman-Chang Vulnerability Assessment

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1974

Legal Domicile

Principal Officer

LAURA BOWLES

Phone

2766387297

Tax Period

2022-07-01 to 2023-06-30

MARTINSVILLE HENRY COUNTY SPCA, founded in 1974, is a community nonprofit in the Animal-Related sector that reported $1.5M in total revenue in fiscal year 2017. Revenue surged 64% from the prior year, signaling strong growth momentum. The organization ran a surplus of $564K, a strong 39% operating margin.

Mission

THE SPCA AIDS MISTREATED, UNWANTED OR INJURED ANIMALS OF EVERY KIND & SEEKS TO EDUCATE THE PUBLIC IN THE HUMANE TREATMENT OF ALL ANIMALS. PET ADOPTIONS ARE OFFERED AS A SERVICE TO THE COMMUNITY.

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Trantor Score

Financial Health & Payment Capacity Assessment (FICO Scale: 300–850)

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

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $762,635

Program Service Revenue $116,624

Investment Income $112,483

Other Revenue $248,170

TOTAL REVENUE $1,239,912

Expense Breakdown

Grants Paid $0

Salaries & Benefits $693,429

Fundraising Expenses $12,511

Program Expenses $1,040,712

Other Expenses $508,371

TOTAL EXPENSES $1,201,800

Year-over-Year Comparison

	2022	2021	Change
Revenue	$1,239,912	$2,017,547	-0.4%
Expenses	$1,201,800	$992,202	+0.2%
Net Income	$38,112	$1,025,345	-1.0%

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

N/A

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

$54,019

Total Directors

$54,019

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
LESLIE HERVEY	PRESIDENT	3.00	Officer Director	$0	$0	$0
LAURA BOWLES	VICE PRESIDENT	3.00	Officer Director	$0	$0	$0
RICK MAGEE	SECOND VICE PRESIDENT/ENDO	3.00	Officer Director	$0	$0	$0
MELISSA WHITE	SECRETARY	3.00	Officer Director	$0	$0	$0
KATHERINE BOAZ	TREASURER	3.00	Officer Director	$0	$0	$0
TIFFANY SMART	IMMEDIATE PAST PRESIDENT	3.00	Officer Director	$0	$0	$0
JENNIFER BOWLES	DIRECTOR	2.00	Director	$0	$0	$0
MARCIA COLLINS	DIRECTOR	2.00	Director	$0	$0	$0
PATTI COVINGTON	DIRECTOR	2.00	Director	$0	$0	$0
REBECCA CRABTREE	DIRECTOR	2.00	Director	$0	$0	$0
MATT ERIKSON	DIRECTOR	2.00	Director	$0	$0	$0
PAIGE FRITH	DIRECTOR	2.00	Director	$0	$0	$0
RONNIE FULTZ	DIRECTOR	2.00	Director	$0	$0	$0
PHIL GARRETT	DIRECTOR	2.00	Director	$0	$0	$0
SARAH HODGES	DIRECTOR	2.00	Director	$0	$0	$0
CATHERINE GUPTON	EXECUTIVE DIRECTOR	40.00	Officer Director	$54,019	$0	$54,019

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
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$1,239,912	$1,201,800	$4,826,964	$38,112
2022	$2,017,547	$992,202	$4,747,385	$1,025,345
2021	$1,141,122	$790,783	$3,871,922	$350,339
2020	$827,264	$705,566	$3,246,602	$121,698
2019	$770,064	$845,224	$3,172,115	$-75,160
2018	$1,462,665	$898,739	$3,283,922	$563,926

MARTINSVILLE HENRY COUNTY SPCA