Bad Rap EIN 94-3397172

Bad Rap FY2023 filing

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Educates owners and shelters, and rescues dogs. For fiscal year 2023 it reported $269K in revenue, $445K in expenses, and $359K in net assets.Pt I

Type
Public charity (501(c)(3)) · Animals
Location
Oakland, CA
Website
badrap.org
Filings
5 on file (2020–2023)
Revenue
$269KFY2023
Expenses
$445K
Net assets
$359K
People
4
Filings
5
Updates
0
More identity details & actions ⌄
EIN  94-3397172 Public charity (501(c)(3)) Oakland, CA
Form 990 (PDF)
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →
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Size
$100K–1M
What they do
Educates owners and shelters, and rescues dogs.
Leadership
Donna Reynolds · CEO · $98K
Money in and out
$269K revenue, $445K expenses
Bottom line
69% program efficiency
Where the money goes · FY2023
Total revenue
$269K
Pt VIII · Ln 12
Total expenses
$445K
Pt IX · Ln 25
Net assets
$359K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$175K
Where spending went · Part IX cols B–D
Program services $0.69 Management & general $0.31
Program efficiency
69%
of spending reaches programs
Operating runway
7.7mo
months of highly liquid reserves at operating expense rate
Surplus margin
-65%
revenue over expenses, this year

Summary of the Filing

Part I · fiscal year 2023 · Form 990
Revenue
$269K
FY2023▼ -13%
Expenses
$445K
FY2023▲ +13%
Total assets
$365K
FY2023▼ -33%
Total liabilities
$6K
FY2023▼ -59%
Total revenue
$269K
Pt VIII · Ln 12
Total expenses
$445K
Pt IX · Ln 25
Net assets
$359K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$175K
Total assetsPt X · Ln 16$365K
Program-expense ratioPt IX · col B69%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

3 program services account for $266K of program spending, described in the organization's own filed words · FY2023.
01

Public Outreach to Low Income Dog Owners

Including materials development, individual behavior counseling, free and low cost spay/neuter surgeries, housing assistance, emergency vet care and general support.

$158Kprogram expense
02

Dog Training

Dog owner support including free and low cost group training classes, individual behavior counseling and materials development.

$62Kprogram expense
03

Animal shelter and agency consultation, support and education.

$46Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBad Rap
EINHdr · item D94-3397172
Principal addressHdr · item COakland, CA
WebsiteHdr · item Jbadrap.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFAnimals (D20)
Ruling yearIRS BMFMay 2003

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$97,500Pt VII · Sec A
$95,000Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tim Racer’s $101K as CFO is at the 94th percentile of top reported officer pay among 1218 $100K–1M 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

NameFY2024FY2023FY2021FY2020
Tim Racer$100,564$95,000$90,000$85,000
Donna Reynolds$100,564$97,500$95,000$95,000

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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Statement of Revenue

Part VIII
Contributions & grants$266K · 99%
Investment income$4K · 1%
Contributions & grants99%$266K
Investment income1%$4K
Total revenueLn 12$269K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.69 Management & general $0.31
Program services69%$309K
Management & general31%$136K
Total functional expensesLn 25$445K

Balance Sheet

Part X · end of year
CashLn 1$246K
Total assetsLn 16$365K
Total liabilitiesLn 26$6K
Total net assetsLn 32$359K
Months of cash on handcomputed6.6

Financial Metrics

Form 990 · FY2023 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $284K · Operating expenses/yr $445K
7.7 months
Where the money goes
Program services
Program services $309K · Total expenses $445K
69%
Management & General
Management & general $136K · Total expenses $445K
31%
Fundraising
Fundraising $0 · Total expenses $445K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $907 · Solicited contributions (3-yr avg) $310K
$0.00 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $266K · Total revenue $269K
99%
Government reliance
Government grants — · Total revenue $269K
Earned-income share
Program service revenue $0 · Total revenue $269K
0%
Investment reliance
Investment income $4K · Total revenue $269K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $445K
0%
Growth & trend
Revenue growth (YoY)
This year $269K · Prior year $311K
-13%
Net-asset trend (YoY)
End of year $359K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $269K · Expenses $445K
-65%
Liabilities-to-Assets
Total liabilities — · Total assets $365K
Net-asset ratio
Net assets $359K · Total assets $365K
98%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $38K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $365K
10%
People & payroll
Highest Reported Total Compensation
Individual Donna Reynolds · Reported title CEO · Highest reported compensation $98K · Total expenses $445K
22%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $244K · Total expenses $445K
55%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 69%
Overhead ratio 31%
Fundraising cost ratio 0%
Revenue growth -13%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 0.7%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$243K revenue · ⤓ 990 PDF
FY2023$269K revenue · viewing · ⤓ 990 PDF
FY2022$311K revenue · ⤓ 990 PDF
FY2021$408K revenue · ⤓ 990 PDF
FY2020$352K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2023IRS
Classification, formation year, addressIRS Business Master File
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