HIGHLAND LAKES SPCA (EIN 742923659) - 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

1999

Legal Domicile

Principal Officer

TAMMIE FLACK

Phone

8306930569

Tax Period

2024-01-01 to 2024-12-31

HIGHLAND LAKES SPCA, founded in 1999, is a small nonprofit in the Animal-Related sector that reported $661K in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $638K left a modest 3% surplus.

Mission

RESCUE, SPAY, AND NUETER ANIMALS.

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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 (2024)

Revenue Breakdown

Contributions & Grants $631,569

Program Service Revenue $21,545

Investment Income $8,000

Other Revenue $40

TOTAL REVENUE $661,154

Expense Breakdown

Grants Paid $0

Salaries & Benefits $308,717

Fundraising Expenses $76,905

Program Expenses $501,603

Other Expenses $329,780

TOTAL EXPENSES $638,497

Year-over-Year Comparison

	2024	2023	Change
Revenue	$661,154	$538,072	+0.2%
Expenses	$638,497	$561,511	+0.1%
Net Income	$22,657	$-23,439	-2.0%

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

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

$41,377

Total Directors

$41,377

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JEANNE GILLEN	PRESIDENT	7.00	Officer Director	$0	$0	$0
JEANNETTE MURPHY	SECRETARY	7.00	Officer Director	$0	$0	$0
MICHAELA BLACK	MEMBER	7.00	Director	$0	$0	$0
JANELLE BOUTTE	MEMBER	7.00	Director	$0	$0	$0
JAN WALTERS	MEMBER	7.00	Director	$0	$0	$0
TAMMIE FLACK	TREASURER	7.00	Officer Director	$0	$0	$0
MARTA SCOTT	MEMBER	7.00	Director	$0	$0	$0
BRITTANY OSBOURN	EXECUTIVE DIRECTOR	40.00	Officer Director	$13,645	$0	$13,645
JULIE BALLARD	VICE PRESIDENT	7.00	Officer Director	$0	$0	$0
VICKIE DAVIS	MEMBER	7.00	Director	$0	$0	$0
PAT DAMES	MEMBER	7.00	Director	$0	$0	$0
BRITTANY STAUTMEISTER	EXECUTIVE DIRECTOR	40.00	Officer Director	$15,237	$0	$15,237
STEPHEN LUSBY	EXECUTIVE DIRECTOR	40.00	Officer Director	$12,495	$0	$12,495

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	$661,154	$638,497	$1,138,717	$22,657
2023	$538,072	$561,511	$1,149,924	$-23,439
2022	$811,328	$483,874	$1,173,175	$327,454
2021	$470,279	$366,118	$845,757	$104,161
2020	$364,600	$331,164	$748,532	$33,436
2019	$309,377	$306,266	$716,234	$3,111
2018	$307,565	$245,920	$716,373	$61,645

HIGHLAND LAKES SPCA