Barn Sanctuary FY2023 filing

Tax-deductible

Chelsea, MI501(c)(3)AnimalsEIN 81-2637884Revenue $2.1M in FY2023

On file with the IRSbarnsanctuary.org20179 McKernan Rd, 48118-9642 · Chelsea, MITax-exempt since May 2016Publicly supported charity — 170(b)(1)(A)(vi)

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Rescue and rehabilitation of abused and neglected farm animals.

501(c)(3) charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$216K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2023 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $235K a year · 12% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$216K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $500
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.1M
33% of total assets
Looks good: liabilities are 33% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.1M
+6% vs prior year
Spent
$1.9M
To programs
74%
Net assets
$2.1M
By yearFY2020–FY2024
Revenue
$2.1M
FY2023▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.0M
FY2021$1.4M
FY2022$2.0M
FY2023$2.1M
FY2024$2.0M
Expenses
$1.9M
FY2023▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.5M
FY2022$1.6M
FY2023$1.9M
FY2024$1.8M
Net assets
$2.1M
FY2023▲ +10%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$1.6M
FY2022$1.9M
FY2023$2.1M
FY2024$2.3M

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2016.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $1.4M Management & general 13% · $249K Fundraising 13% · $244K

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

10 people listed on the 990; $216K paid to officers and key staff.

Part VII, Section A · reportable compensation
$113,937Pt VII · Sec A
Executive Director
$102,279Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A

Daniel McKernan’s $111K as President is at the 53rd percentile of top reported officer pay among 1137 $1–10M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Daniel McKernan$111,109$113,937$116,431$83,221$80,560
Cynthia Vanrenterghem$78,265$102,279$47,995——
Kelly Holt———$77,296$79,870
Thomas McKernan————$59,869
Matt Dominguez———$20,475—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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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 15aYes

Programs and updates

Rescues and rehabilitates abused and neglected farm animals.

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Provided by the organization

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2 programs · $1.4M · in their own filed words · FY2023
01

Rescue and Rehome Program

Barn sanctuary worked with local law enforcement, area humane societies and concerned citizens to provide rescue and rehabilitation to farmed animals suffering from abandonment, abuse and neglect.

$1.1Mprogram expense
02

Farmed Animal Shelter and Care

In 2023 we provided safe haven and life-long care to over 140 rescued farmed animals, including cows, donkeys, cats, goats, pigs, potbellied pigs, sheep, ducks, chickens and turkeys. We also added a new pig breed, potbellied pigs, to our animal family and grew the sanctuary overall by 40 new animals.

$321Kprogram 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 1 funder$500

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Gifts and grantsLn 1h$2.0M
Other incomeLn 4–11$72K
Fees for servicesLn 2g$45K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.4M
Managementcol C$249K
Fundraisingcol D$244K
Owns and owesPt X
$2.1M
net assets · Ln 32
Cash and savingsLn 1–2$590K
Total assetsLn 16$3.2M
LiabilitiesLn 26$1.1M
PeoplePt VI, VII
10
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$2.0M
Noncash giftsLn 1g$183K
Fundraising eventsLn 1c$37K
Fees for servicesLn 2g$45K
Investment incomeLn 3$10K
Other incomeLn 4–11$72K
Gains on assetsLn 7$6K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$590K
Cash and savings togetherLn 1–2$590K
InvestmentsLn 11–13$154K
Land, buildings, equipmentLn 10c$2.2M
Total assetsLn 16$3.2M
LiabilitiesLn 26$1.1M
Net assetsLn 32$2.1M
OperationsPt I, VI
EmployeesI 534
VolunteersI 667
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$287K$590K
InvestmentsLn 11–13$66K$154K
Land, buildings, equipmentLn 10c$2.3M$2.2M
Total assetsLn 16$3.0M$3.2M
LiabilitiesLn 26$1.1M$1.1M
Net assetsLn 32$1.9M$2.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$224K$161K$39K$25K
Other salaries and wagesLn 7$622K$446K$108K$68K
Other employee benefitsLn 9$120K$88K$21K$10K
Payroll taxesLn 10$65K$47K$11K$7K
Accounting feesLn 11c$14K$10K$2K$2K
Other fees for servicesLn 11g$85K$3K$743$81K
Advertising and promotionLn 12$9K$9K
Office expensesLn 13$163K$117K$28K$18K
OccupancyLn 16$101K$89K$7K$5K
TravelLn 17$15K$11K$3K$2K
Depreciation, depletion and amortizationLn 22$82K$59K$14K$9K
InsuranceLn 23$23K$17K$4K$3K
Other expenses (24a–d)Ln 24$373K$358K$9K$6K
All other expensesLn 24e$2K$2K
Total functional expensesLn 25$1.9M$1.4M$249K$244K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $2.0M$1.8M$146K$2.3M 990 PDF
FY2023 Viewing $2.1M$1.9M$203K$2.1M 990 PDF
FY2022 $2.0M$1.6M$339K$1.9M 990 PDF
FY2021 $1.4M$1.5M−$112K$1.6M 990 PDF
FY2020 $2.0M$1.4M$598K$1.7M 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 FY2023 990 (6 parts)
Part I · Summary $2,099,920 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,822,126$1,972,362
I-9 Program service revenuePrior year $51,666$45,337
I-10 Investment incomePrior year $356$10,438
I-11 Other revenuePrior year $100,039$71,783
I-12 Total revenuePrior year $1,974,187$2,099,920
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $865,235$1,030,525
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $770,194$866,892
I-18 Total expensesPrior year $1,635,429$1,897,417
I-19 Revenue less expensesPrior year $338,758$202,503
Part VI · Governance 8 of 8 board members independent, no flags
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,099,920 across 10 lines filed
Lines not itemized here account for $51,391 of total revenue; see the IRS return.
VIII-1c Fundraising events$36,769
VIII-1f All other contributions, gifts and grants$1,935,593
VIII-1g Noncash contributions (included above)$182,642
VIII-1h Total contributions, gifts and grants$1,972,362
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $45,337$45,337
VIII-3 Investment incomeExcluded from tax $4,606$4,606
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,832$5,832
VIII-8 Net income from fundraising eventsExcluded from tax $11,491$11,491
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,901$8,901
VIII-12 Total revenueRelated to mission $105,629 · Unrelated business $0 · Excluded from tax $21,929$2,099,920
Part IX · Statement of functional expenses $1,897,417 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $160,565 · Management $38,741 · Fundraising $24,633$223,939
IX-7 Other salaries and wagesPrograms $446,018 · Management $107,616 · Fundraising $68,427$622,061
IX-9 Other employee benefitsPrograms $87,932 · Management $21,217 · Fundraising $10,435$119,584
IX-10 Payroll taxesPrograms $46,562 · Management $11,235 · Fundraising $7,144$64,941
IX-11c Accounting feesPrograms $9,822 · Management $2,371 · Fundraising $1,507$13,700
IX-11g Other fees for servicesPrograms $3,080 · Management $743 · Fundraising $81,002$84,825
IX-12 Advertising and promotionFundraising $8,928$8,928
IX-13 Office expensesPrograms $117,023 · Management $28,236 · Fundraising $17,953$163,212
IX-16 OccupancyPrograms $88,807 · Management $7,308 · Fundraising $4,646$100,761
IX-17 TravelPrograms $10,869 · Management $2,623 · Fundraising $1,667$15,159
IX-22 Depreciation, depletion and amortizationPrograms $59,090 · Management $14,258 · Fundraising $9,065$82,413
IX-23 InsurancePrograms $16,513 · Management $3,985 · Fundraising $2,533$23,031
IX-24 Other expenses (24a–d)Programs $358,413 · Management $9,096 · Fundraising $5,785$373,294
IX-24e All other expensesManagement $1,569$1,569
IX-25 Total functional expensesPrograms $1,404,694 · Management $248,998 · Fundraising $243,725$1,897,417
Part X · Balance sheet $3,200,069 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $286,504$590,395
X-3 Pledges and grants receivableStart of year $366,734$205,636
X-8 Inventories for sale or useStart of year $54,035$48,428
X-9 Prepaid expenses and deferred chargesStart of year $4,597$5,808
X-10c Land, buildings and equipment, netStart of year $2,251,468$2,195,378
X-11 Publicly traded securitiesStart of year $66,159$154,424
X-16 Total assetsStart of year $3,029,497$3,200,069
X-17 Accounts payable and accrued expensesStart of year $69,629$79,669
X-19 Deferred revenueStart of year $1,400$2,635
X-26 Total liabilitiesStart of year $1,085,970$1,065,899
X-27 Net assets without donor restrictionsStart of year $1,853,527$1,726,670
X-28 Net assets with donor restrictionsStart of year $90,000$407,500
X-32 Total net assets or fund balancesStart of year $1,943,527$2,134,170
X-33 Total liabilities and net assetsStart of year $3,029,497$3,200,069
Part XI · Reconciliation of net assets $2,134,170 net assets at year end
XI-1 Total revenue$2,099,920
XI-2 Total expenses$1,897,417
XI-3 Revenue less expenses$202,503
XI-4 Net assets at start of year$1,943,527
XI-5 Net unrealized gains (losses) on investments−$11,860
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,134,170

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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