A Non-Profit 501(c)(3) Organization

Serving Northern California
and Surrounding Areas
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* NorCal Collie Rescue is California non-profit public benefit 501(c)(3) corporation C2798651 EIN 20-3381549.
   Your donations are fully tax deductible.
Website Developed and Maintained by
Website to the Rescue


Background:
NorCal Collie Rescue was incorporated on August 29, 2005, filing Articles of Incorporation with the California Secretary of State, under the California Corporation Code's designation of a public-benefit, non-profit (not-for-profit) corporation.  NCR files annual statements with the California State Attorney General and biennial statements with the Secretary of State, as required by law.  NorCal Collie Rescue applied for and received tax-exempt status from the California State Franchise Tax Board and the U.S. Internal Revenue Service, under the 501(c)(3) section of IRS code.  Read more about our history here.

The exempt purpose of NorCal Collie Rescue, as stated in its Articles of Incorporation, is:  to prevent cruelty to animals by rescuing and rehoming purebred collies and to assist the public by promoting means to prevent purebred collies and other dogs from needing to be rescued and rehomed.

As allowed under the California Corporation Code, as a non-profit corporation, NCR may charge fees for services supplied under its exempt purpose.  NCR may also solicit donations, which are distinct from fees, from the public to further its exempt purpose.  The difference between a fee and a donation is as follows: 
A donation is freely given by the donor and may be either materials or funds.  The amount of the donation must be set by the donor and cannot be specified by NorCal Collie Rescue.  NCR must issue receipts to donors for all donations of $75 and greater.  NCR's policy is to issue a receipt for any and all donations, regardless of amounts, suitable for declaring donations to NCR as tax deductions on federal and state tax returns.
A fee is charged for specific services to cover the costs of those services, offered by a non-profit organization in pursuance of its exempt purpose.  The amount of the fee is set by the non-profit and disclosed in its financial statement. Beneficiaries of the services of a non-profit corporation in California must pay that fee in order to receive those services.
FAQ:   What fees are charged by NCR? 
Answer: At the moment, the only fee charged by NorCal Collie Rescue is an adoption fee, which covers the cost of rescuing and rehoming purebred collies. 
The adoption fee is set according to a fee schedule that is based upon:
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pooling adoption fees of all dogs rehomed to cover the costs of rehoming all dogs in any given year;
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pooling donations directed toward individual dogs, the Angel Fund, and the General Fund to meet the costs of rehabilitating and fostering dogs not covered by adoption fees in any given year; and;
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supply and demand for rescued purebred collies, taking into account the age of the collie, its health, its projection of future longevity and the likely costs and benefits to the adopter.
FAQ:   How are the adoption fees actually set? 
Answer: NorCal Collie Rescue sets its fees based upon its actual costs, and projections of its expected costs, in any given year. NCR also adjusts these costs according to expected income from donations and fees.  For some needy collies, NCR may not have funds for expensive procedures.
Fees are set at the annual meeting of the board of directors, based upon the previous year's financial statement.
NCR takes into account the current market value of its services.
In recent years, due to the massive increase in Veterinary expenses, adoption fees have only covered approximately 25% of the cost of the dogs.
FAQ:   Are non-profit corporations allowed to make a profit in pursuing the tax-exempt purpose of that corporation? 
Answer: Yes.
California corporation code not only allows a non-profit corporation to run its business profitably, all non-profit corporations in the state of California are expected to make a profit.
So, why are they called "non-profit?"  More properly, such corporations should be called "not-for-profit."
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The profits of a FOR-profit corporation are given to the stockholders of the corporation and the officers of the corporation for their personal use.
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The profits of a NOT-for-profit corporation must be invested back into the corporation for pursuing its exempt purpose.
Profits accrued by not-for-profit corporations are typically used for either or both of two purposes:
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Profits may be used for building infrastructure for the corporation's exempt purpose.  NCR started in 2005 from scratch, with no financial assets, so the period of 2005-2006 focused on growth of NCR's assets and infrastructure.  By 2008, that buffer was achieved, so further growth of NCR assets was terminated, so that more funds could be spent to prepare dogs for adoption and keep adoption fees within the market value.
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The profits may be used for accumulating a buffer, a margin, to assist in catastrophic situations such as (for NCR) extremely expensive veterinary bills or large-scale rescues, such as from a puppy mill, animal hoarder, and assistance with other animal cruelty cases pursued by law enforcement; and to anticipate variations in income without affecting NCR's ability to fulfill its exempt purpose.
FAQ:   How much profit does NorCal Collie Rescue make? 
Answer: NCR has not yet operated profitably when the unreimbursed volunteer subsidy is taken into account.
In 2005-2006, NCR volunteers absorbed much of the costs of operation, allowing NCR to build its infrastructure during its first year and to accumulate a modest buffer for unexpected, large expenses. Volunteers continue to donate time and resources.
So far, NCR has been able to help each and every collie that comes to attention of its volunteers--no collie has been turned away because of lack of funds.
NCR's ability to help all needy collies in northern California has been possible primarily because of the generosity of donors and volunteers.
Since the volume of dogs has decreased but actual expenses have increased, in 2022 our total income was derived from 80% donations and only 20% adoption fees.
In the following years, volunteers have rarely sought reimbursement for out of pocket expenses and have considered it a donation to the cause.
Financial statements and explanation of fee schedule

NorCal Collie Rescue is a 501(c)(3) non-profit public benefit corporation, California Corporation #C2798651, IRS EIN 20-3381549
NCR's financial statements are available to the public as required by law.
NorCal Collie Rescue Annual Reports
2024 NCR Adoption Fee Statement

Adoption fees are charged to cover the costs of rescuing and rehoming collies.  The single major cost of rescuing and rehoming collies is veterinary, to cover spaying and neutering and basic health care. Currently NCR adoption fees do not fully cover the average cost of rescuing and rehoming each dog. Generous donors make up the difference between NCR’s costs for rehoming and the adoption fee, but NCR does not yet receive enough funds in donations to defray these costs fully.

We have set the adoption fees to the minimum necessary to meet the needs of our collies and find them their forever homes.  Our fee schedule is based upon the age and health care needs of the dogs in their new homes. The adoption fee for a young, healthy adult dog can range from $450 to $600.  This fee may be adjusted at the discretion of the area coordinator, based upon age, adoptability, and probable health care costs or other extenuating factors.

Adoption fees for dogs over 8 years old or any dog with health or other issues will generally be less than $450. For puppies and young dogs under 12 months of age become available, the adoption fee will be higher.

Our adoption fee schedule is designed so that younger and more desirable dogs help to subsidize the care of the older, less adoptable dogs for which health care is expensive and reasonable adoption fees are limited.   Learn more about our Angel Fund, which also supports the health care costs of our older and other special-needs dogs.

We appreciate any donations and financial support that the adoptive homes can offer to defray our real costs of rescuing and rehoming collies.  To learn how you can help NCR financially click here.


All annual reports after 2009 are available through the Silver Guide Star link.
To obtain current Annual Reports, please click on the Guidestar Symbol to the left.