In 2015 and again in 2018, GARD indicates some strange fundraising numbers on their 990s. In 2015 Part 8 lines 8a-c GARD says they brought in $68,931 in gross fundraising income. To get that $68,931, they spent $47,411 for a net fundraising income of $21,520. That works out to $0.69 cents of every fundraiser dollar going to fundraising expenses. Nearly three quarters.
The net income matters to the bottom line. In 2015 Part 8 line 1f GARD reports $161,524 in “All other contributions, gifts, grants and similar amounts not included above.” Because they claim to have spent $47,411 of their gross fundraising on expenses, only $21,520 of the gross is added to $161,524 (line 1f) and $3,082 in “program service revenue” for total 2015 income of $186,126.
If GARD weren’t claiming the $47,411 worth of fundraising “expenses” their 2015 reported income would’ve been $234,257. Note that in Part 9 line 11e GARD reports zero expenses for “Professional Fundraising Services” so just where did that $47,411 go?
Again, in 2018 Part 8 lines 8a-c GARD says they received $28,602 in fundraising income and had $27,314 in fundraising expenses for a net income of $1,288. Again, no amount for professional fundraising at Part 9 line 11e.
Where did that $27,314 go? And how incompetent must one be to use $0.97 of each dollar raised to pay for getting that dollar? Not to mention the impact of the missing $27,314 on GARD’s 2018 annual income of $180,916.
I’m neither a CPA nor a tax attorney but I do wonder if passing the $200,000 annual income threshold triggers an IRS flag, initiates some kind of legal or regulatory requirement, or something in that vein.
On the last page of GARD’s 2008 990 as a supplement to Part 3, they note that 24 dogs died in their care. Animal deaths aren’t unexpected in rescue. Some animals are so ill, injured or behaviorally impaired that the only humane option is to put them down. Kind of messes with GARD’s self-proclaimed “no kill EVER” philosophy but it happens. Or perhaps those 24 dogs died of the injuries or illness with which they came into GARD’s care.
In no other 990 does GARD indicate animal deaths along with their adopted and other program accomplishment numbers. Why is that parameter excluded from all but 2008? Odd isn’t it?
GARD’s Board of Directors changes rather frequently so I nearly missed the next oddity. Some background is in order.
When Joy Bohannon moved to Bryan County, Georgia the local newspaper published a story about her by Joe Joshi for bryancountynews.net titled “There Are Angels Among Us.” Dated March 2, 2006 the article states that Joy Bohannon and her husband Philip Rutherford moved to Pembroke, Georgia from Middlebury, Vermont in December 2005.
GARD’s 2011 and 2012 990s list both Joy Bohannon and Philip Rutherford as officers at Part 7 line 1a. Yet in Part 6 Section A line 2 (“Did any officer, director, trustee or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee?”) GARD answered NO. The question doesn’t appear in 990s prior to 2011 and I don’t have GARD’s 2014 990. By 2015 Philip Rutherford no longer appears as an officer.
For at least two years GARD misled the IRS regarding its officers’/board members’ relationships. I imagine the Brian L McCord CPA PC agency wouldn’t be happy about that since they prepared both years’ 990s.
Someone suggested that perhaps Joy Bohannon and Philip Rutherford aren’t legally married which is a remote possibility but the background reports I’ve run indicate they are legally married. Even if they aren’t legally married they’re common law married and have the same address listed as their permanent residences. Certainly that’s a “family relationship” under any standard.
I wonder what the IRS would think of that?