Nonprofit Shelter Finances and Live Release Rates: 97 Dogs, 45 Kennels

Rationale: This research explores the connections between shelter and rescue revenues and expenses and live release outcomes, specifically focusing on the implications of a nonprofit having a government contract to provide animal control and welfare services. Methods: Two data sources were used for the project: nonprofit I990s as reported to the Internal Revenue Service (for financial data) and live release data from Shelter Animals Count (to measure shelter outcomes). The project focuses on financing for nonprofit shelters and rescues and 252 organizations from the Shelter Animals Count database, classified as nonprofits with and without government contracts, were used in the analysis. Data on revenue and expenditures were pulled from the nonprofit 990s using the GuideStar website. Results: Two variables—relinquishment rate and diversification of revenue—account for 40% of the variation in live release rates. Organizations with greater diversification of revenue have significantly higher live release rates and those with higher numbers of relinquished animals have lower ones. Conclusions: The study concludes that: a more even distribution of revenue between donations, programs, and government contracts for service is related to better outcomes; it is not so much whether a shelter or rescue has a government contract, but the portion of its revenue provided by the contract that is related to live release rates; and, overall, there are few significant relationships between revenue, expenditures, and outcomes.