S P O T
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Placement of companion animals for adoption and public education. Provide medical and microchip services to cats and dogs. Devleopment of Animal Foster Homes for temporary housing along with Spay and Neuter.
- Income
- $160,766
- Spending
- $180,317
- Spent on programs
- 64%
- Reserves
- 23.8 months of spending
- Largest source of income
- donations and private grants, 63%
- Employees
- 0
- Volunteers
- 70
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 82 out of 100. Higher than 65% of charities in its peer group (animals, under $250k).
Reserves
35 of 35Spendable reserves would cover 23.8 months of spending.
Debt
20 of 20It owes 7% of what it owns.
Living within its means
4 of 15Spending exceeded income by 12% of income.
Income trend
15 of 15Income rose 17% on the year before.
Spending floor
8 of 1563% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 62 out of 100. Higher than 59% of charities in its peer group (animals, under $250k).
Independent board
25 of 259 of 9 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
No reported misuse
10 of 10Reports 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
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $95,745 spent. Adoption of cats and animals / expenses are meds, vet expenses, and supplies
- $15,613 spent. Spay Neuter of Feral and Domesticated Cats and Dogs
- $2,013 spent. All volunteers are dedicated to the betterment of the rescued pets S.P.O.T. helps, in our case, as well as in the community. Some volunteers are directly involved in pet care such as fosters and pet management coordinators. Others do administrative work, property management, fundraising, and event coordinating and executing. Many volunteers are involved in several categories.
- Program Service Expenses 1,102, Grants and allocations 0, Revenue 0 The vehicles are used for transporting pets to vet clinics. They are also involved for transporting traps to trapping colonies, and transporting cats to spay and netuer clinics and returning back to colonies. The vehicles are also used to transport tables and displays to outreaches and supplies to organization fundraising events.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 November 2000.
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.