SECOND CHANCE ANIMAL REFUGE SOCIETY

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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

2001

Legal Domicile

Principal Officer

DIANE R COFFMAN

Tax Period

2023-01-01 to 2023-12-31

SECOND CHANCE ANIMAL REFUGE SOCIETY, founded in 2001, is a small nonprofit in the Animal-Related sector that reported $213K in total revenue in fiscal year 2023. Revenue grew 9% year-over-year, indicating healthy expansion. Expenses of $204K left a modest 4% surplus.

Mission

NO KILL ANIMAL REFUGE FOR ABUSED AND HOMELESS ANIMALS.

Program Service Accomplishments

Program 1

Expenses: $203,739

SECOND CHANCE ANIMAL REFUGE SOCIETY (SCARS) PROVIDES LOVE, SHELTER AND VETERINARY CARE TO ABUSED AND ABANDONED DOGS IN THE EASTERN AREA OF KANSAS. THE MISSION IS TO FIND THE DOGS A PERMANENT, LOVING...

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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 $213,137

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $213,137

Expense Breakdown

Grants Paid $0

Salaries & Benefits $32,078

Fundraising Expenses $0

Program Expenses $203,739

Other Expenses $171,661

TOTAL EXPENSES $203,739

Year-over-Year Comparison

	2023	2022	Change
Revenue	$213,137	$195,627	+0.1%
Expenses	$203,739	$201,102	+0.0%
Net Income	$9,398	$-5,475	-2.7%

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

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

Total Directors

$18,000

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MAUREEN CUMMINS	PRESIDENT	40.00	Director	$18,000	$0	$18,000
DIANE R COFFMAN	SECRETARY/TR	1.00	Officer Director	$0	$0	$0
DOUGLAS JERNIGAN	VETERINARIAN	1.00	Director	$0	$0	$0
MEREDITH WALLACE	ADVERTISING	1.00	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	$213,137	$203,739	$99,401	$9,398
2022	$195,627	$201,102	$96,478	$-5,475
2021	$273,964	$229,688	$122,916	$44,276