Berkeley County Humane Society FY2020 filing

Tax-deductible

Martinsburg, WV501(c)(3)Since 1943AnimalsEIN 55-0544674Revenue $531K in FY2020

On file with the IRS554 Charles Town Rd, 25405-5506 · Martinsburg, WVTax-exempt since Sep 1977Publicly supported charity — 170(b)(1)(A)(vi)

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Animal welfare

501(c)(3) charity; gifts are tax-deductible.
96¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $77K a year · 11% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
96%
of spending
Looks good: 96% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
8 mo
of spending, in cash
Looks good: 8.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $150K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$531K
Spent
$436K
To programs
96%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$531K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$531K
FY2021$551K
FY2022$704K
FY2023$696K
FY2024$903K
FY2025$918K
Expenses
$436K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$436K
FY2021$384K
FY2022$465K
FY2023$768K
FY2024$847K
FY2025$939K
Net assets
$1.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$1.2M
FY2021$1.4M
FY2022$1.6M
FY2023$1.6M
FY2024$1.6M
FY2025$1.6M

From the FY2020 Form 990 · see the original

Form 990 (PDF) Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Sep 1977.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

96 cents of each dollar spent went to programs.

Program services 96% · $417K Management & general 4% · $18K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

4 people listed on the 990.

Part VII, Section A · reportable compensation
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
See Berkeley County Humane Society executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Berkeley County Humane Society is an animal-related nonprofit based in Martinsburg, WV, formed in 1943.

Provided by the organization

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1 program · $417K · in their own filed words · FY2020
01

Humane care, treatment and adoption services for stray and relinquished cats and dogs in berkeley county, WV by operation of a shelter.

$417Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 2 funders$150K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$531K
Ln 12
Fees for servicesLn 2g$256K
Gifts and grantsLn 1h$198K
Other incomeLn 4–11$76K
Money outPt IX
$436K
Ln 25
Programscol B$417K
Managementcol C$18K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$309K
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
4
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$198K
Fees for servicesLn 2g$256K
Investment incomeLn 3$468
Other incomeLn 4–11$76K
Total revenueLn 12$531K
Assets in detailPt X, end of year
CashLn 1$309K
Cash and savings togetherLn 1–2$309K
InvestmentsLn 11–13$176K
Land, buildings, equipmentLn 10c$741K
Total assetsLn 16$1.2M
LiabilitiesLn 26$0
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 514
VolunteersI 640
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$221K$309K
InvestmentsLn 11–13$129K$176K
Land, buildings, equipmentLn 10c$780K$741K
Total assetsLn 16$1.1M$1.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.1M$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$152K$136K$15K
Payroll taxesLn 10$12K$10K$1K
Accounting feesLn 11c$3K$3K
Office expensesLn 13$1K$1K
OccupancyLn 16$21K$19K$2K
Depreciation, depletion and amortizationLn 22$39K$39K
InsuranceLn 23$11K$11K
Other expenses (24a–d)Ln 24$159K$159K
All other expensesLn 24e$39K$39K
Total functional expensesLn 25$436K$417K$18K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $918K$939K−$21K$1.6M 990 PDF
FY2024 $903K$847K$56K$1.6M 990 PDF
FY2023 $696K$768K−$72K$1.6M 990 PDF
FY2022 $704K$465K$240K$1.6M 990 PDF
FY2021 $551K$384K$167K$1.4M 990 PDF
FY2020 Viewing $531K$436K$95K$1.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $530,647 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $206,053$198,118
I-9 Program service revenuePrior year $200,701$256,347
I-10 Investment incomePrior year $375$468
I-11 Other revenuePrior year $20,082$75,714
I-12 Total revenuePrior year $427,211$530,647
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $167,656$163,137
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $276,375$272,568
I-18 Total expensesPrior year $444,031$435,705
I-19 Revenue less expensesPrior year −$16,820$94,942
Part VI · Governance 4 of 4 board members independent, 4 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $530,647 across 7 lines filed
VIII-1a Federated campaigns$198,118
VIII-1h Total contributions, gifts and grants$198,118
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $256,347$256,347
VIII-3 Investment incomeRelated to mission $468$468
VIII-6 Net rental income or lossRelated to mission $46,000$46,000
VIII-8 Net income from fundraising eventsUnrelated business $29,714$29,714
VIII-12 Total revenueRelated to mission $302,815 · Unrelated business $29,714 · Excluded from tax $0$530,647
Part IX · Statement of functional expenses $435,705 across 9 lines filed
IX-7 Other salaries and wagesPrograms $136,390 · Management $15,154$151,544
IX-10 Payroll taxesPrograms $10,434 · Management $1,159$11,593
IX-11c Accounting feesPrograms $3,150$3,150
IX-13 Office expensesPrograms $1,485$1,485
IX-16 OccupancyPrograms $18,938 · Management $2,104$21,042
IX-22 Depreciation, depletion and amortizationPrograms $38,645$38,645
IX-23 InsurancePrograms $10,624$10,624
IX-24 Other expenses (24a–d)Programs $159,091$159,091
IX-24e All other expensesPrograms $38,531$38,531
IX-25 Total functional expensesPrograms $417,288 · Management $18,417 · Fundraising $0$435,705
Part X · Balance sheet $1,225,825 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $221,414$308,556
X-10c Land, buildings and equipment, netStart of year $780,053$741,408
X-11 Publicly traded securitiesStart of year $129,416$175,861
X-16 Total assetsStart of year $1,130,883$1,225,825
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,130,883$1,225,825
X-32 Total net assets or fund balancesStart of year $1,130,883$1,225,825
X-33 Total liabilities and net assetsStart of year $1,130,883$1,225,825
Part XI · Reconciliation of net assets $1,225,825 net assets at year end
XI-1 Total revenue$530,647
XI-2 Total expenses$435,705
XI-3 Revenue less expenses$94,942
XI-4 Net assets at start of year$1,130,883
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,225,825

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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