Passes our checks

Heart of a Border Collie Rescue Inc

EIN 81-4052299 · Mound, MN

Public records show a registered, tax-exempt organization in good standing.

What it says it does

Rescue and rehome border collie and other herding-breed dogs in need.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Strong: 93 out of 100. Higher than 82% of charities in its peer group (animals, under $250k).

Reserves
28 of 35
Spendable reserves would cover 9.4 months of spending.
Debt
20 of 20
It owes 1% of what it owns.
Living within its means
15 of 15
Income exceeded spending by 11% of income.
Income trend
15 of 15
Income rose 5% on the year before.
Spending floor
15 of 15
95% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 81 out of 100. Higher than 82% of charities in its peer group (animals, under $250k).

Independent board
25 of 25
7 of 7 voting board members are independent.
Conflict of interest policy
15 of 15
Has a written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
10 of 10
Gave the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$165,055 spent. In 2025, HOABCR took in 114 puppies and adult dogs that were transferred in from other rescue partners, taken in from owner relinquishments, or born in rescue, joining 28 dogs already in rescue from 2024. All dogs are temporarily housed in approved foster homes, provided proper medical care including vaccination, neutering and treatment of any illnesses, as well as training and rehabilitation. Potential adoptive homes are screened carefully. Adoptive homes are provided a complete medical history and ongoing support. During the same 12-month period and including dogs already in rescue prior to 1/1/2025, 126 puppies and dogs were adopted or transferred to another rescue partner, 2 were adopted through rehoming assistance, 19 were furthered in their adoption journey through outreach, 15 remained as adoptable and 1 dog died in care.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since December 2016.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.