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Nonprofiteer
← SPAY-NEUTER ASSISTANCE PROGRAM INC

Form 990 for tax year 2023

Filed by SPAY-NEUTER ASSISTANCE PROGRAM INC.

Totals

Total revenue
$5,201,796
Total expenses
$5,410,224
Contributions and grants received
$872,373
Grants paid
$0
Program service revenue
$4,298,180
Investment income
$4,778
Other revenue
$26,465
Total assets, end of year
$1,358,905
Total liabilities, end of year
$1,038,442
Net assets or fund balances, end of year
$320,463
Program services expenses (Part IX)
$4,658,724
Management and general expenses
$401,239
Fundraising expenses
$350,261
Program service expenses (Part III)
$4,658,724

Program services were 86.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $100,027

  • 1f · All other contributions, gifts and grants

    $772,346

  • 1g · Noncash contributions included above

    $140,826

  • 2a · Program service revenue: Veterinary services

    total $4,198,015 · related or exempt $4,198,015

  • 2b · Program service revenue: Animal care supplies

    total $100,165 · related or exempt $100,165

  • 3 · Investment income

    total $278 · excluded $278

  • 5 · Royalties

    total $26,465 · excluded $26,465

  • 7a · Gross sales of assets other than inventory

    other assets $4,500

  • 7b · Less cost or other basis and sales expenses

    other assets $0

  • 7c · Gain or loss

    other assets $4,500

  • 7d · Net gain or loss

    total $4,500 · excluded $4,500

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $164,256 · program services $145,603 · management and general $8,905 · fundraising $9,748

  • 7 · Other salaries and wages

    total $2,653,505 · program services $2,354,523 · management and general $148,895 · fundraising $150,087

  • 9 · Other employee benefits

    total $329,022 · program services $290,343 · management and general $9,010 · fundraising $29,669

  • 10 · Payroll taxes

    total $214,648 · program services $190,453 · management and general $12,022 · fundraising $12,173

  • 11c · Fees: accounting

    total $57,693 · management and general $57,693

  • 11g · Fees: other

    total $278,363 · program services $238,639 · management and general $14,618 · fundraising $25,106

  • 12 · Advertising and promotion

    total $129 · fundraising $129

  • 13 · Office expenses

    total $179,213 · program services $35,503 · management and general $81,302 · fundraising $62,408

  • 14 · Information technology

    total $126,994 · program services $69,982 · management and general $28,095 · fundraising $28,917

  • 16 · Occupancy

    total $406,877 · program services $346,336 · management and general $31,659 · fundraising $28,882

  • 17 · Travel

    total $1,405 · program services $1,361 · management and general $44

  • 19 · Conferences, conventions and meetings

    total $6,647 · program services $5,991 · management and general $412 · fundraising $244

  • 20 · Interest

    total $3,931 · management and general $3,931

  • 22 · Depreciation, depletion and amortization

    total $43,151 · program services $40,639 · management and general $2,512

  • 23 · Insurance

    total $15,929 · program services $13,891 · management and general $1,199 · fundraising $839

  • 24a · Other expenses: Veterinary supplies

    total $884,936 · program services $884,936

  • 24b · Other expenses: Maintenance & repairs

    total $27,514 · program services $27,514

  • 24c · Other expenses: Equipment purchases

    total $14,948 · program services $11,947 · management and general $942 · fundraising $2,059

  • 24d · Other expenses: Dues, subs, licenses

    total $1,063 · program services $1,063

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $156,499 · end of year $114,955

  • 2 · Savings and temporary cash investments

    beginning of year $303,835 · end of year $161,933

  • 3 · Pledges and grants receivable

    beginning of year $51,361 · end of year $5,330

  • 4 · Accounts receivable

    beginning of year $23,283 · end of year $49,147

  • 9 · Prepaid expenses and deferred charges

    beginning of year $23,472 · end of year $33,207

  • 10a · Land, buildings and equipment: cost or other basis

    $1,164,317

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,000,521

  • 10c · Land, buildings and equipment, net

    beginning of year $161,929 · end of year $163,796

  • 15 · Other assets

    beginning of year $188,732 · end of year $830,537

  • 17 · Accounts payable and accrued expenses

    beginning of year $154,828 · end of year $176,553

  • 24 · Unsecured notes and loans payable

    beginning of year $33,487 · end of year $27,943

  • 25 · Other liabilities

    beginning of year $191,905 · end of year $833,946

  • 27 · Net assets without donor restrictions

    beginning of year $478,891 · end of year $280,492

  • 28 · Net assets with donor restrictions

    beginning of year $50,000 · end of year $39,971

Mission and programs · 2023

Mission

To prevent the suffering and death of companion animals and to enrich the human-animal bond by providing excellent, accessible, and affordable spay/neuter and veterinary care.

Activities or mission (Part I)

SNAP prevents the suffering and death of companion animals and enriches the human animal bond.

  • The Spay-Neuter Assistance Program accomplishes its mission through its programs: The Solution Begins Here, which provides low-cost spay/neuter services; Caring for our Companions, which provides low-cost wellness services; and Empowering People & Pets, which offers subsidized services. See Schedule O for program accomplishments.THE SOLUTION BEGINS HERE (Low-Cost Spay/Neuter) In FY 2024, 23,278 dogs and cats were spayed/neutered through SNAP's publicly offered low-cost spay/neuter program, The Solution Begins Here. These animals represent about 10,000 families whose lives were improved by making spaying/neutering accessible and affordable for their companion animals. Removing hormonal behaviors in these animals has helped improve the human-animal bond, which numerous studies have shown to provide tremendous emotional, mental, and physical health benefits for human caregivers.Besides curbing pet overpopulation and preventing the suffering and death of millions of unwanted puppies and kittens, these services have positively impacted public welfare. Public health is improved by reducing the threat and incidence of rabies spread by dogs and decreasing the number of dog bites (disproportionately caused by un-neutered male dogs). Reducing the number of stray animals roaming the neighborhoods and the number of carcasses in our landfills creates a safer and cleaner environment.Municipalities and taxpayers have saved money by reducing the number of animals picked up off the streets, impounded, and euthanized in animal control facilities and shelters (nationwide, these expenses are estimated to be as high as $2 billion annually). Reducing the killing of healthy, adoptable dogs and cats has improved community livability standards and public sentiment.CARING FOR OUR COMPANIONS (Low-Cost Wellness) - In FY 2024, 8,250 animals received veterinary care through SNAP's low-cost veterinary wellness program, Caring for Our Companions. SNAP's wellness services include wellness examination; Feline Leukemia & heartworm testing; Rabies, Bordetella, Distemper, Parvo, Canine Influenza, and Feline Leukemia vaccinations & boosters; parasite treatment & prevention; and micro-chipping. In addition to improving the health and well-being of the animals who receive care at SNAP, by making these services accessible and affordable, SNAP is building stronger, happier, and healthier families and providing a public health benefit to our communities.EMPOWERING PEOPLE & PETS (Subsidized Services) - In FY 2024, Empowering People & Pets SNAP's program to provide partially or fully-subsidized spay/neuter and veterinary wellness care to the companion animals of income-qualifying clients provided spay/neuter surgeries and rabies vaccinations for 1,368 dogs and cats. Studies have shown a direct correlation between the likelihood of companion animals being spayed/neutered and family income. Therefore, subsidizing these services for clients who live below the poverty level is striking at the very root of the problem of animal homelessness, abandonment, shelter intake, and euthanasia. The clients (who qualify based on participation in government assistance programs) have been empowered by the opportunity to provide a previously unattainable level of care for their pets while contributing to the solution of animal overpopulation charitable funding for the program allowed SNAP to subsidize these services.In addition to the immediate financial benefit of free services, these clients could avoid the compounded expenses of future generations of unwanted puppies and kittens. Allowing pets a chance to live their lives free from hormonal urges, preventable diseases, reproductive cancers, and the discomfort and dangers of giving birth. Removing hormonal behaviors in these companion animals has helped improve the human-animal bond. Numerous studies have shown tremendous emotional, mental, and physical health benefits for human caregivers.

    Expenses $4,658,724 · Revenue $4,298,180

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Norman W Ritchie

    President

    Total calculated
    $0
    Hours/week
    1
  • Carolyn Pratt

    Treasurer

    Total calculated
    $0
    Hours/week
    1
  • David Boersma

    Director

    Total calculated
    $0
    Hours/week
    1
  • David King

    Director

    Total calculated
    $0
    Hours/week
    1
  • Karel Olguin DMV

    Executive Director

    Total calculated
    $158,455
    From this org
    $146,561
    From related orgs
    $0
    Other
    $11,894
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $146,561
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $11,894
    Filer's total
    $158,455
  • Cristalle Boyle DMV

    Lead Veterinarian

    Total calculated
    $150,994
    From this org
    $140,000
    From related orgs
    $0
    Other
    $10,994
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $140,000
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $10,994
    Filer's total
    $150,994
  • Alison Perregrino DMV

    Veterinarian

    Total calculated
    $115,932
    From this org
    $104,000
    From related orgs
    $0
    Other
    $11,932
    Hours/week
    35
  • Lauren Dosal DMV

    Veterinarian

    Total calculated
    $120,374
    From this org
    $108,442
    From related orgs
    $0
    Other
    $11,932
    Hours/week
    35

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
22 April 2025
IRS schema version
2023v6.0
Source object
202521129349301617

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