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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