McPaws INC FY2021 filing

Tax-deductible

McCall, ID501(c)(3)AnimalsEIN 82-0503942Revenue $2.2M in FY2021

On file with the IRSmcpaws.org831 S 3rd St, 83638-0000 · McCall, IDTax-exempt since Sep 1998Publicly supported charity — 170(b)(1)(A)(vi)

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Transforming lives by strengthening the human-animal connection.

501(c)(3) charity; gifts are tax-deductible.
89¢ of each $1 spent went to programs.
$60K 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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FY2021 · 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
5 of 5
filings with a surplus
Average surplus $320K a year · 15% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
89%
of spending
Looks good: 89% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $18K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$463K
20% of total assets
Looks good: liabilities are 20% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.2M
+27% vs prior year
Spent
$2.1M
To programs
89%
Net assets
$1.9M
By yearFY2020–FY2024
Revenue
$2.2M
FY2021▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.7M
FY2021$2.2M
FY2022$2.6M
FY2023$2.0M
FY2024$1.9M
Expenses
$2.1M
FY2021▲ +58%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$2.1M
FY2022$2.1M
FY2023$1.8M
FY2024$1.6M
Net assets
$1.9M
FY2021▼ -1.0%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.9M
FY2021$1.9M
FY2022$2.4M
FY2023$2.6M
FY2024$3.0M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 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 Sep 1998.

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

Where the money goes

89 cents of each dollar spent went to programs.

Program services 89% · $1.9M Management & general 8% · $172K Fundraising 3% · $62K

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; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$60,277Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Chair
$0Pt VII · Sec A
$0Pt VII · Sec A

Cortney Bayuk’s $42K as Executive Director is at the 7th 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 · 2 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Amber Kostoff—$63,117$61,204$60,277$55,417
Cortney Bayuk$42,063————

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

Strengthens the human-animal connection to transform lives.

Provided by the organization

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3 programs · $1.9M · in their own filed words · FY2021
01

Mcpaws recantly began operations of a full-service veterinary hospital. This program ensures that pet owners in our community have access to high quality veterinary care for their pets and also provides subsidized veterinary care to the public on an income based discount program.

$960Kprogram expense
02

Mcpaws, inc. Also operates a thrift store in downtown mccall to provide additional financial support for shelter operations and programs. We receive donations of clothing, furniture, bedding, and other household items that are processed and sold. All proceeds from the thrift store directly benefit the shelter.

$520Kprogram expense
03

Mcpaws, inc. Finished 2021 with a live release rate of 98%. Total animal intakes for the year was 634, including 140 dogs and cats transferred in from shelter and rescue partners. 462 dogs and cats were adopted into loving homes, and 127 lost animals were reunited with their familes.

$396Kprogram 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 · FY2024
Total grants receivedfrom 2 funders$18K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.2M
Ln 12
Fees for servicesLn 2g$1.5M
Gifts and grantsLn 1h$635K
Other incomeLn 4–11$107K
Money outPt IX
$2.1M
Ln 25
Programscol B$1.9M
Managementcol C$172K
Fundraisingcol D$62K
Owns and owesPt X
$1.9M
net assets · Ln 32
Cash and savingsLn 1–2$327K
Total assetsLn 16$2.3M
LiabilitiesLn 26$463K
PeoplePt VI, VII
10
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$635K
Government grantsLn 1e$51K
Noncash giftsLn 1g$286K
Fundraising eventsLn 1c$25K
Fees for servicesLn 2g$1.5M
Investment incomeLn 3$151
Other incomeLn 4–11$107K
Total revenueLn 12$2.2M
Assets in detailPt X, end of year
CashLn 1$327K
Cash and savings togetherLn 1–2$327K
InvestmentsLn 11–13$303K
Land, buildings, equipmentLn 10c$1.6M
Total assetsLn 16$2.3M
LiabilitiesLn 26$463K
Net assetsLn 32$1.9M
OperationsPt I, VI
EmployeesI 549
VolunteersI 682
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$527K$327K
InvestmentsLn 11–13$278K$303K
Land, buildings, equipmentLn 10c$1.9M$1.6M
Total assetsLn 16$2.7M$2.3M
LiabilitiesLn 26$807K$463K
Net assetsLn 32$1.9M$1.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K$60K
Other salaries and wagesLn 7$846K$749K$63K$34K
Other employee benefitsLn 9$33K$30K$232$2K
Payroll taxesLn 10$67K$61K$5K$2K
Management feesLn 11a$189K$169K$17K$3K
Advertising and promotionLn 12$8K$322$60$8K
OccupancyLn 16$48K$37K$11K
TravelLn 17$7K$7K
InterestLn 20$34K$34K
Depreciation, depletion and amortizationLn 22$97K$97K
InsuranceLn 23$17K$12K$3K$2K
Other expenses (24a–d)Ln 24$640K$620K$11K$10K
All other expensesLn 24e$64K$61K$2K$2K
Total functional expensesLn 25$2.1M$1.9M$172K$62K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$1.6M$319K$3.0M 990 PDF
FY2023 $2.0M$1.8M$223K$2.6M 990 PDF
FY2022 $2.6M$2.1M$570K$2.4M 990 PDF
FY2021 Viewing $2.2M$2.1M$95K$1.9M 990 PDF
FY2020 $1.7M$1.3M$394K$1.9M 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 FY2021 990 (6 parts)
Part I · Summary $2,205,042 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $683,037$635,341
I-9 Program service revenuePrior year $1,042,960$1,462,188
I-10 Investment incomePrior year −$10,574$151
I-11 Other revenuePrior year $18,691$107,362
I-12 Total revenuePrior year $1,734,114$2,205,042
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 $629,465$1,006,442
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $710,218$1,104,080
I-18 Total expensesPrior year $1,339,683$2,110,522
I-19 Revenue less expensesPrior year $394,431$94,520
Part VI · Governance 9 of 9 board members independent, 1 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members9
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $2,205,042 across 11 lines filed
Lines not itemized here account for $662 of total revenue; see the IRS return.
VIII-1c Fundraising events$25,166
VIII-1e Government grants$51,250
VIII-1f All other contributions, gifts and grants$558,925
VIII-1g Noncash contributions (included above)$285,955
VIII-1h Total contributions, gifts and grants$635,341
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,462,188$1,462,188
VIII-3 Investment incomeExcluded from tax $151$151
VIII-6 Net rental income or lossExcluded from tax $6,000$6,000
VIII-8 Net income from fundraising eventsExcluded from tax $97,489$97,489
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $3,211$3,211
VIII-12 Total revenueRelated to mission $1,465,399 · Unrelated business $662 · Excluded from tax $103,640$2,205,042
Part IX · Statement of functional expenses $2,110,522 across 13 lines filed
IX-5 Pay of current officers, directors and key staffManagement $60,277$60,277
IX-7 Other salaries and wagesPrograms $748,933 · Management $63,160 · Fundraising $34,033$846,126
IX-9 Other employee benefitsPrograms $30,348 · Management $232 · Fundraising $2,162$32,742
IX-10 Payroll taxesPrograms $60,765 · Management $4,905 · Fundraising $1,627$67,297
IX-11a Management feesPrograms $168,760 · Management $17,472 · Fundraising $2,839$189,071
IX-12 Advertising and promotionPrograms $322 · Management $60 · Fundraising $7,945$8,327
IX-16 OccupancyPrograms $36,795 · Management $10,718$47,513
IX-17 TravelPrograms $7,477$7,477
IX-20 InterestPrograms $33,676$33,676
IX-22 Depreciation, depletion and amortizationPrograms $96,996$96,996
IX-23 InsurancePrograms $12,084 · Management $3,047 · Fundraising $1,536$16,667
IX-24 Other expenses (24a–d)Programs $619,563 · Management $10,712 · Fundraising $9,924$640,199
IX-24e All other expensesPrograms $60,541 · Management $1,724 · Fundraising $1,889$64,154
IX-25 Total functional expensesPrograms $1,876,260 · Management $172,307 · Fundraising $61,955$2,110,522
Part X · Balance sheet $2,345,194 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $527,465$327,011
X-4 Accounts receivableStart of year $5,919$6,668
X-8 Inventories for sale or useStart of year $33,522$59,713
X-9 Prepaid expenses and deferred chargesStart of year $711$9,018
X-10c Land, buildings and equipment, netStart of year $1,862,384$1,639,893
X-12 Other securitiesStart of year $277,713$302,891
X-16 Total assetsStart of year $2,707,714$2,345,194
X-17 Accounts payable and accrued expensesStart of year $59,953$97,650
X-19 Deferred revenue$13,750
X-26 Total liabilitiesStart of year $807,437$463,311
X-27 Net assets without donor restrictionsStart of year $1,671,199$1,544,974
X-28 Net assets with donor restrictionsStart of year $229,078$336,909
X-32 Total net assets or fund balancesStart of year $1,900,277$1,881,883
X-33 Total liabilities and net assetsStart of year $2,707,714$2,345,194
Part XI · Reconciliation of net assets $1,881,883 net assets at year end
XI-1 Total revenue$2,205,042
XI-2 Total expenses$2,110,522
XI-3 Revenue less expenses$94,520
XI-4 Net assets at start of year$1,900,277
XI-5 Net unrealized gains (losses) on investments$28,684
XI-9 Other changes in net assets−$141,598
XI-10 Net assets at end of year$1,881,883

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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