McPaws INC FY2023 filing

Tax-deductible

McCall, ID501(c)(3)AnimalsEIN 82-0503942

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Transforming lives by strengthening the human-animal connection.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$63K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

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
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
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$63K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
7 mo
of spending, in cash
Looks good: 7.2 months of spending in cash; 3 or more.
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
$610K
19% of total assets
Looks good: liabilities are 19% 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
$2.0M
-25% vs prior year
Spent
$1.8M
To programs
86%
Net assets
$2.6M
By yearFY2020–FY2024
Revenue
$2.0M
FY2023▼ -25%
Revenue by fiscal year
FY2020$1.7M
FY2021$2.2M
FY2022$2.6M
FY2023$2.0M
FY2024$1.9M
Expenses
$1.8M
FY2023▼ -15%
Expenses by fiscal year
FY2020$1.3M
FY2021$2.1M
FY2022$2.1M
FY2023$1.8M
FY2024$1.6M
Net assets
$2.6M
FY2023▲ +11%
Net assets by fiscal year
FY2020$1.9M
FY2021$1.9M
FY2022$2.4M
FY2023$2.6M
FY2024$3.0M

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 Sep 1998.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $1.5M Management & general 9% · $155K Fundraising 5% · $88K

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

9 people listed on the 990; $63K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$63,117Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Co-Chair
$0Pt VII · Sec A
Secretary
$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 program services account for $1.5M of program spending, described in the organization's own filed words · FY2023.
01

Mcpaws veterinary hospital is a full-service veterinary practice serving the local community. This innovative model not only generates operating funds for the shelter, but also provides accessible and consistent veterinary care for the shelter - greatly improving the quality of care we are able to provide to shelter animals.

$578Kprogram expense
02

Mcpaws thrift store revives and resells gently used household items to generate funds for shelter operations while also operating a successful cat adoption program, on-site at the store.

$488Kprogram expense
03

Mcpaws is the only nonprofit organization offering animal welfare service in the entire west central mountain region of idaho. The mcpaws regional animal shelter provides progressive sheltering for animals and pet caretakers in need, including: receiving stray animals, reuniting lost animals with their families, adoption services, and…

$454Kprogram expense

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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 FY2023 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.1M
Gifts and grantsLn 1h$647K
Other incomeLn 4–11$120K
Money outPt IX
$1.8M
Ln 25
Programscol B$1.5M
Managementcol C$155K
Fundraisingcol D$88K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$3.3M
LiabilitiesLn 26$610K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$647K
Government grantsLn 1e$58K
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$27K
Fees for servicesLn 2g$1.1M
Investment incomeLn 3$75K
Other incomeLn 4–11$120K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$1.1M
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$274K
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$0
Total assetsLn 16$3.3M
LiabilitiesLn 26$610K
Net assetsLn 32$2.6M
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 FY23End FY23
Cash and savingsLn 1–2$1.1M$1.1M
InvestmentsLn 11–13$239K$274K
Land, buildings, equipmentLn 10c$1.6M$1.5M
Total assetsLn 16$3.2M$3.3M
LiabilitiesLn 26$803K$610K
Net assetsLn 32$2.4M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$939K$790K$105K$44K
Other employee benefitsLn 9$47K$42K$3K$1K
Payroll taxesLn 10$73K$61K$8K$4K
Legal feesLn 11b$144K$109K$29K$6K
Advertising and promotionLn 12$10K$770$9K
Office expensesLn 13$4K$4K$110
Information technologyLn 14$15K$9K$895$5K
OccupancyLn 16$6K$6K
TravelLn 17$3K$2K$275
Depreciation, depletion and amortizationLn 22$90K$90K
InsuranceLn 23$19K$15K$2K$1K
Other expenses (24a–d)Ln 24$366K$345K$5K$16K
All other expensesLn 24e$47K$46K$437$1K
Total functional expensesLn 25$1.8M$1.5M$155K$88K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$1.6M$319K$3.0M 990 PDF
FY2023 Viewing $2.0M$1.8M$223K$2.6M 990 PDF
FY2022 $2.6M$2.1M$570K$2.4M 990 PDF
FY2021 $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 FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,985,579 across 9 lines filed
VIII-1c Fundraising events$27,148
VIII-1e Government grants$57,500
VIII-1f All other contributions, gifts and grants$589,135
VIII-1g Noncash contributions (included above)$1,244
VIII-1h Total contributions, gifts and grants$646,635
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,144,409$1,144,409
VIII-3 Investment incomeExcluded from tax $74,811$74,811
VIII-8 Net income from fundraising eventsExcluded from tax $119,724$119,724
VIII-12 Total revenueRelated to mission $1,144,409 · Unrelated business $0 · Excluded from tax $194,535$1,985,579
Part IX · Statement of functional expenses $1,762,333 across 13 lines filed
IX-7 Other salaries and wagesPrograms $790,146 · Management $105,312 · Fundraising $43,847$939,305
IX-9 Other employee benefitsPrograms $42,454 · Management $3,089 · Fundraising $1,253$46,796
IX-10 Payroll taxesPrograms $61,147 · Management $8,285 · Fundraising $3,766$73,198
IX-11b Legal feesPrograms $108,640 · Management $28,891 · Fundraising $6,223$143,754
IX-12 Advertising and promotionPrograms $770 · Fundraising $8,924$9,694
IX-13 Office expensesPrograms $4,167 · Fundraising $110$4,277
IX-14 Information technologyPrograms $8,731 · Management $895 · Fundraising $5,193$14,819
IX-16 OccupancyPrograms $5,736$5,736
IX-17 TravelPrograms $2,322 · Management $275$2,597
IX-22 Depreciation, depletion and amortizationPrograms $90,356$90,356
IX-23 InsurancePrograms $15,117 · Management $2,442 · Fundraising $1,221$18,780
IX-24 Other expenses (24a–d)Programs $344,962 · Management $4,901 · Fundraising $15,906$365,769
IX-24e All other expensesPrograms $45,609 · Management $437 · Fundraising $1,206$47,252
IX-25 Total functional expensesPrograms $1,520,157 · Management $154,527 · Fundraising $87,649$1,762,333
Part X · Balance sheet $3,258,410 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $1,064,921$1,061,134
X-4 Accounts receivableStart of year $21,328$14,772
X-8 Inventories for sale or useStart of year $87,737$101,681
X-9 Prepaid expenses and deferred chargesStart of year $10,305$10,694
X-10c Land, buildings and equipment, netStart of year $1,558,424$1,512,584
X-12 Other securitiesStart of year $239,160$274,040
X-14 Intangible assets$283,505
X-15 Other assetsStart of year $213,036$0
X-16 Total assetsStart of year $3,194,911$3,258,410
X-17 Accounts payable and accrued expensesStart of year $118,363$98,121
X-19 Deferred revenueStart of year $682,197$420,215
X-25 Other liabilitiesStart of year $2,596$91,514
X-26 Total liabilitiesStart of year $803,156$609,850
X-27 Net assets without donor restrictionsStart of year $2,117,888$2,010,649
X-28 Net assets with donor restrictionsStart of year $273,867$637,911
X-32 Total net assets or fund balancesStart of year $2,391,755$2,648,560
X-33 Total liabilities and net assetsStart of year $3,194,911$3,258,410
Part XI · Reconciliation of net assets $2,648,560 net assets at year end
XI-1 Total revenue$1,985,579
XI-2 Total expenses$1,762,333
XI-3 Revenue less expenses$223,246
XI-4 Net assets at start of year$2,391,755
XI-8 Prior period adjustments$33,559
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,648,560

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

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