People Promoting Animal Welfare

aka PPAW Spay/ Neuter Clinic | Greenback, TN | ppawspayneuterclinic.org

GuideStar Charity Check

EIN: 62-1471626

Contributions tax deductible
as of September 2024

IRS BMF 509(a)(2)
as of September 09, 2024

View summary

Charity Check report

Mission

The PPAW Spay/Neuter Clinic is dedicated to reducing the numbers of unwanted dogs, cats, kittens and puppies in East Tennessee. Only through spaying and neutering all household pets can this be achieved. However, for many people, the cost of sterilizing pets is prohibitive. The mission of our organization (People Promoting Animal Welfare) is to make spays and neuters affordable to everyone.

Ruling year info

1993

President, Board of Directors

Paula McFarland

Main address

PO Box 68

Greenback, TN 37742 USA

Show more contact info

EIN

62-1471626

Subject area info

Animal welfare

Population served info

Adults

NTEE code info

Animal Protection and Welfare (includes Humane Societies and SPCAs) (D20)

Unknown (Z99)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Low-Cost Spay and Neuter Clinic

Provide low-cost and sometimes no-cost spay and neuter surgeries with the goal of making this affordable for everyone.

Population(s) Served

Adults

Where we work

Financials

People Promoting Animal Welfare

Fiscal year: May 01 - Apr 30

Financial documents

Yes, financials were audited by an independent accountant.

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2023

SOURCE: IRS Form 990

5.19

Average of 7.22 over 10 years

Months of cash in 2023

SOURCE: IRS Form 990

11.1

Average of 4.9 over 10 years

Fringe rate in 2023

SOURCE: IRS Form 990

8%

Average of 9% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

People Promoting Animal Welfare

Revenue & expenses

Fiscal Year: May 01 - Apr 30

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$53,045
Program Services	$254,949
Investments	$602
Special Events	$0
Sales	$36,449
Other	$0
Total Revenue	$345,045

Expenses
Grants	$0
Salaries & Employee Benefits	$173,909
Professional Fees	$71,353
Occupancy	$15,283
Printing, Publications, Postage, etc.	$159
Other Expenses	$76,965
Total Expenses	$337,669
Net Gain/Loss	$7,376

Revenue
Contributions	$47,088
Program Services	$295,948
Investments	$438
Special Events	$0
Sales	$43,870
Other	$0
Total Revenue	$387,344

Expenses
Grants	$0
Salaries & Employee Benefits	$198,521
Professional Fees	$77,095
Occupancy	$21,844
Printing, Publications, Postage, etc.	$222
Other Expenses	$78,611
Total Expenses	$387,421
Net Gain/Loss	($77)

Revenue
Contributions	$53,799
Government Grants	$0
Program Services	$282,758
Investments	$130
Special Events	$0
Sales	$32,675
Other	$0
Total Revenue	$369,362

Expenses
Program Services	$360,251
Administration	$7,790
Fundraising	$2,732
Total Expenses	$370,773
Net Gain/Loss	($1,411)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$136
Information Technology Expenses	$0
Insurance Expenses	$2,694
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$99,094
Government Grants	$2,500
Program Services	$262,104
Investments	$225
Special Events	$0
Sales	$21,688
Other	$0
Total Revenue	$385,611

Expenses
Program Services	$344,489
Administration	$7,934
Fundraising	$6,285
Total Expenses	$358,708
Net Gain/Loss	$26,903

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$3,640
Information Technology Expenses	$0
Insurance Expenses	$3,153
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$103,580
Government Grants	$2,660
Program Services	$271,705
Investments	$549
Special Events	$0
Sales	$30,166
Other	$0
Total Revenue	$408,660

Expenses
Program Services	$418,856
Administration	$7,750
Fundraising	$3,274
Total Expenses	$429,880
Net Gain/Loss	($21,220)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$691
Information Technology Expenses	$0
Insurance Expenses	$4,852
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$137,914
Government Grants	$2,000
Program Services	$282,352
Investments	$595
Special Events	$0
Sales	$30,143
Other	$0
Total Revenue	$453,004

Expenses
Program Services	$413,321
Administration	$7,854
Fundraising	$5,628
Total Expenses	$426,803
Net Gain/Loss	$26,201

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$3,010
Information Technology Expenses	$0
Insurance Expenses	$4,787
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$140,875
Government Grants	$2,660
Program Services	$268,264
Investments	$689
Special Events	$0
Sales	$17,602
Other	$0
Total Revenue	$430,090

Expenses
Program Services	$409,291
Administration	$7,949
Fundraising	$9,077
Total Expenses	$426,317
Net Gain/Loss	$3,773

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$6,427
Information Technology Expenses	$0
Insurance Expenses	$5,244
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$112,728
Government Grants	$3,260
Program Services	$269,100
Investments	$628
Special Events	$0
Sales	$16,161
Other	$0
Total Revenue	$401,877

Expenses
Program Services	$406,018
Administration	$7,751
Fundraising	$7,083
Total Expenses	$420,852
Net Gain/Loss	($18,975)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$4,499
Information Technology Expenses	$0
Insurance Expenses	$4,186
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$172,190
Government Grants	$3,200
Program Services	$244,984
Investments	$734
Special Events	$0
Sales	$20,709
Other	$0
Total Revenue	$441,817

Expenses
Program Services	$395,693
Administration	$7,751
Fundraising	$7,923
Total Expenses	$411,367
Net Gain/Loss	$30,450

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$5,339
Information Technology Expenses	$929
Insurance Expenses	$4,278
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$157,957
Government Grants	$1,800
Program Services	$254,487
Investments	$797
Special Events	$0
Sales	$20,150
Other	$0
Total Revenue	$435,191

Expenses
Program Services	$405,317
Administration	$7,751
Fundraising	$4,313
Total Expenses	$417,381
Net Gain/Loss	$17,810

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$1,729
Information Technology Expenses	$1,636
Insurance Expenses	$5,192
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$224,864
Government Grants	$1,150
Program Services	$242,483
Investments	$1,620
Special Events	$0
Sales	$10,838
Other	$0
Total Revenue	$480,955

Expenses
Program Services	$426,209
Administration	$7,751
Fundraising	$5,159
Total Expenses	$439,119
Net Gain/Loss	$41,836

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,575
Information Technology Expenses	$1,643
Insurance Expenses	$3,982
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$204,077
Government Grants	$0
Program Services	$336,410
Investments	$2,195
Special Events	$0
Sales	$7,780
Other	$0
Total Revenue	$550,462

Expenses
Program Services	$475,659
Administration	$9,695
Fundraising	$4,525
Total Expenses	$489,879
Net Gain/Loss	$60,583

Functional expenses
Accounting Fees	$1,505
Advertising & Promotion	$126
Information Technology Expenses	$0
Insurance Expenses	$5,078
Interest Expenses	$574
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$276,726
Government Grants	$0
Program Services	$515,772
Investments	$1,902
Special Events	$0
Sales	$5,055
Other	$0
Total Revenue	$799,455

Expenses
Program Services	$580,920
Administration	$13,566
Fundraising	$8,016
Total Expenses	$602,502
Net Gain/Loss	$196,953

Functional expenses
Accounting Fees	$19,777
Advertising & Promotion	$4,252
Information Technology Expenses	$0
Insurance Expenses	$7,987
Interest Expenses	$1,436
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$164,819
Government Grants	$0
Program Services	$587,907
Investments	$3,547
Special Events	$10,601
Sales	$4,789
Other	$0
Total Revenue	$771,663

Expenses
Program Services	$624,774
Administration	$11,854
Fundraising	$4,802
Total Expenses	$641,430
Net Gain/Loss	$130,233

Functional expenses
Accounting Fees	$16,476
Advertising & Promotion	$1,045
Information Technology Expenses	$0
Insurance Expenses	$5,331
Interest Expenses	$0
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$222,097
Government Grants	$0
Program Services	$659,252
Investments	$13,567
Special Events	$11,875
Sales	$4,980
Other	$0
Total Revenue	$911,771

Expenses
Program Services	$705,235
Administration	$12,921
Fundraising	$4,307
Total Expenses	$722,463
Net Gain/Loss	$189,308

Functional expenses
Accounting Fees	$17,001
Advertising & Promotion	$6,761
Information Technology Expenses	$0
Insurance Expenses	$7,656
Interest Expenses	$4,117
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

People Promoting Animal Welfare

Balance sheet

Fiscal Year: May 01 - Apr 30

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	May 01, 2008	Apr 30, 2009	Change
Contributions	$53,045
Cash & Equivalents	$78,481	$86,535	$8,054
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$30,089	$28,437	($1,652)
Total Assets	$108,570	$114,972	$6,402

Liabilities	May 01, 2008	Apr 30, 2009	Change
Total Liabilities	$5,874	$4,900	($974)

Fund balance	May 01, 2008	Apr 30, 2009	Change
Net Assets	$102,696	$110,072	$7,376

Assets	May 01, 2009	Apr 30, 2010	Change
Contributions	$47,088
Cash & Equivalents	$86,535	$58,027	($28,508)
Fixed Assets (LBE - Depreciation)	$0	$0	$0
Other	$28,437	$67,387	$38,950
Total Assets	$114,972	$125,414	$10,442

Liabilities	May 01, 2009	Apr 30, 2010	Change
Total Liabilities	$4,900	$15,419	$10,519

Fund balance	May 01, 2009	Apr 30, 2010	Change
Net Assets	$110,072	$109,995	($77)

Assets	May 01, 2010	Apr 30, 2011	Change
Contributions	$53,799
Cash & Equivalents	$58,027	$54,502	($3,525)
Accounts Receivable	$1,032	$3,940	$2,908
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$21,983	$22,704	$721
Investment, Securities	$0	$0	$0
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$44,372	$40,899	($3,473)
Other	$0	$0	$0
Total Assets	$125,414	$122,045	($3,369)

People Promoting Animal Welfare

Financial trends analysis Glossary & formula definitions

Fiscal Year: May 01 - Apr 30

SOURCE: IRS Form 990 info

This snapshot of People Promoting Animal Welfare’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: May 01 - Apr 30 View full report Download data

Business model indicators

Profitability	2019	2020	2021	2022	2023
Unrestricted surplus (deficit) before depreciation	$44,400	$35,857	$101,993	$136,009	$113,603
As % of expenses	10.2%	7.4%	17.1%	21.5%	16.0%
Unrestricted surplus (deficit) after depreciation	$41,836	$27,404	$94,438	$127,973	$103,373
As % of expenses	9.5%	5.6%	15.7%	20.0%	14.3%

Revenue composition
Total revenue (unrestricted & restricted)	$480,955	$550,462	$799,455	$771,663	$911,771
Total revenue, % change over prior year	10.5%	14.5%	45.2%	-3.5%	18.2%
Program services revenue	50.4%	61.1%	64.5%	76.2%	72.3%
Membership dues	0.0%	0.0%	0.0%	0.0%	0.0%
Investment income	0.3%	0.4%	0.2%	0.5%	1.5%
Government grants	0.2%	0.0%	0.0%	0.0%	0.0%
All other grants and contributions	46.8%	37.1%	34.6%	22.7%	25.7%
Other revenue	2.3%	1.4%	0.6%	0.6%	0.5%

Expense composition
Total expenses before depreciation	$436,555	$481,426	$594,947	$633,394	$712,233
Total expenses, % change over prior year	5.2%	10.3%	23.6%	6.5%	12.4%
Personnel	48.7%	67.1%	64.9%	62.4%	60.5%
Professional fees	19.2%	1.5%	3.3%	2.6%	2.7%
Occupancy	5.3%	3.5%	2.7%	2.7%	1.5%
Interest	0.0%	0.1%	0.2%	0.0%	0.6%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	26.8%	27.7%	28.8%	32.3%	34.8%

Full cost components (estimated)	2019	2020	2021	2022	2023
Total expenses (after depreciation)	$439,119	$489,879	$602,502	$641,430	$722,463
One month of savings	$36,380	$40,119	$49,579	$52,783	$59,353
Debt principal payment	$0	$0	$99,881	$0	$0
Fixed asset additions	$0	$104,798	$0	$13,087	$12,500
Total full costs (estimated)	$475,499	$634,796	$751,962	$707,300	$794,316

Capital structure indicators

Liquidity	2019	2020	2021	2022	2023
Months of cash	4.0	5.2	6.6	8.7	11.1
Months of cash and investments	4.0	5.2	6.6	8.7	11.1
Months of estimated liquid unrestricted net assets	4.9	3.8	4.2	6.3	7.3

Balance sheet composition	2019	2020	2021	2022	2023
Cash	$145,188	$208,898	$329,691	$459,779	$660,166
Investments	$0	$0	$0	$0	$0
Receivables	$3,880	$430	$430	$0	$0
Gross land, buildings, equipment (LBE)	$85,072	$189,870	$191,332	$204,549	$217,049
Accumulated depreciation (as a % of LBE)	55.2%	29.2%	32.9%	34.8%	37.5%
Liabilities (as a % of assets)	6.2%	31.2%	8.6%	7.3%	14.3%
Unrestricted net assets	$215,362	$242,766	$337,204	$465,177	$568,550
Temporarily restricted net assets	$0	N/A	N/A	N/A	N/A
Permanently restricted net assets	$0	N/A	N/A	N/A	N/A
Total restricted net assets	$0	$0	$102,515	$104,775	$190,710
Total net assets	$215,362	$242,766	$439,719	$569,952	$759,260

Key data checks

Key data checks	2019	2020	2021	2022	2023
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination

Form 1023/1024 is not available for this organization

President, Board of Directors

Paula McFarland

Number of employees

Source: IRS Form 990

People Promoting Animal Welfare

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

People Promoting Animal Welfare

Board of directors
as of 05/27/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Paula McFarland

People Promoting Animal Welfare

Term: 2015 -

Paula McFarland

No Affiliation

Lisa White

GREG COLEMAN LAW PC, KNOXVILLE, TENNESSEE

Deborah Counce

No Affiliation

Erin Dols, DVM

Co-Executive Director, PPAW

Kelly Simonian, DVM

Co-Executive Director, PPAW

Jennifer Weisent, DVM

UTCVM, Knoxville, TN

Judy Huffstetler

No Affiliation

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

Board orientation and education
Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Not applicable
CEO oversight
Has the board conducted a formal, written assessment of the chief executive within the past year ? Not applicable
Ethics and transparency
Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Not applicable
Board composition
Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Not applicable
Board performance
Has the board conducted a formal, written self-assessment of its performance within the past three years? Not applicable

Organizational demographics

SOURCE: Self-reported; last updated 5/27/2023

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female, Not transgender

Sexual orientation

Heterosexual or Straight

Disability status

Person without a disability

People Promoting Animal Welfare

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Low-Cost Spay and Neuter Clinic

Where we work

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2023 info

5.19

Months of cash in 2023 info

11.1

Fringe rate in 2023 info

8%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

People Promoting Animal Welfare

People Promoting Animal Welfare

People Promoting Animal Welfare

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

President, Board of Directors

Paula McFarland

Number of employees

People Promoting Animal Welfare

Compensation data

People Promoting Animal Welfare

Board of directors data

Paula McFarland

Board leadership practices

Board orientation and education

CEO oversight

Ethics and transparency

Board composition

Board performance

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Transgender Identity

Sexual orientation

Disability

Liquidity in 2023

Months of cash in 2023

Fringe rate in 2023

Funding sources

Assets & liabilities