Spot EIN 27-2774363

Spot

EIN  27-2774363 Public charity (501(c)(3)) Oceanside, CA Founded 2010
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Rescues at-risk dogs and cats from shelters, providing transport, training, fostering, and adoption.
Leadership
Faye Schultz · President
Money in and out
$347K revenue, $266K expenses
Bottom line
94% program efficiency

Rescues at-risk dogs and cats from shelters, providing transport, training, fostering, and adoption. For fiscal year 2025 it reported $347K in revenue, $266K in expenses, and $671K in net assets.Pt I

Where the money goes · FY2025
Total revenue
$347K
Pt VIII · Ln 12
Total expenses
$266K
Pt IX · Ln 25
Net assets
$671K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $81K
Where spending went · Part IX cols B–D
Program services $0.94 Management & general $0.06
Program efficiency
94%
of spending reaches programs▲ +1% vs prior filing year
Operating runway
31.8mo
months of highly liquid reserves at operating expense rate▲ +8% vs prior filing year
Surplus margin
+23%
revenue over expenses, this year▲ +41% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$347K
FY2025▲ +13%
Expenses
$266K
FY2025▲ +4%
Total assets
$692K
FY2025▲ +11%
Total liabilities
$21K
FY2025▼ -45%
Total revenue
$347K
Pt VIII · Ln 12
Total expenses
$266K
Pt IX · Ln 25
Net assets
$671K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$81K
Total assetsPt X · Ln 16$692K
Program-expense ratioPt IX · col B94%
Voting members of governing bodyPt I · Ln 35
Independent voting membersPt I · Ln 45
Mission & Programs · Part III

Where the work happens

1 program service account for $250K of program spending, described in the organization's own filed words · FY2025.
01

SPOT rescues dogs & cats at risk for being euthanized in shelters and abandoned litters and pregnant dogs and cats. We save treatable trainable manageable and misdiagnosed dogs and cats. We rescue them and place them in safe loving foster homes. They receive medical evaluation and any necessary treatment and preventative care.

$250Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSpot
EINHdr · item D27-2774363
Principal addressHdr · item COceanside, CA
WebsiteHdr · item Jnone reported
Year of formationHdr · item L2010
State of legal domicileHdr · item MCA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFAnimals (D20)
Ruling yearIRS BMFDec 2010

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a5
Independent voting membersPt VI · Ln 1b5
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13Yes
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aYes
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Statement of Revenue

Part VIII
Contributions & grants$174K · 50%
Program service revenue$115K · 33%
Other revenue$36K · 11%
Investment income$22K · 6%
Contributions & grants50%$174K
Program service revenue33%$115K
Other revenue11%$36K
Investment income6%$22K
Total revenueLn 12$347K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.94 Management & general $0.06
Program services94%$250K
Management & general6%$15K
Total functional expensesLn 25$266K

Balance Sheet

Part X · end of year
CashLn 1$172K
Total assetsLn 16$692K
Total liabilitiesLn 26$21K
Total net assetsLn 32$671K
Months of cash on handcomputed7.8

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $692K · Operating expenses (Pt IX) $266K · Less non-cash grants $4K · Cash operating expenses/yr $261K
31.8 months
Where the money goes
Program services
Program services $250K · Total expenses $266K
94%
Management & General
Management & general $15K · Total expenses $266K
6%
Fundraising
Fundraising $0 · Total expenses $266K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $148K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $174K · Total revenue $347K
50%
Government reliance
Government grants $0 · Total revenue $347K
0%
Earned-income share
Program service revenue $115K · Total revenue $347K
33%
Investment reliance
Investment income $22K · Total revenue $347K
+6%
Program self-sufficiency
Program service revenue $115K · Total expenses $266K
43%
Growth & trend
Revenue growth (YoY)
This year $347K · Prior year $306K
+13%
Revenue CAGR
FY2020 $318K · FY2025 $347K
+2%
Net-asset trend (YoY)
End of year $671K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $347K · Expenses $266K
+23%
Liabilities-to-Assets
Total liabilities — · Total assets $692K
Net-asset ratio
Net assets $671K · Total assets $692K
97%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $520K · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $692K
75%
People & payroll
Highest Reported Total Compensation
Individual Faye Schultz · Reported title President · Highest reported compensation $0 · Total expenses $266K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $266K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 94%
Overhead ratio 6%
Revenue growth 13%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · received and paid
Grants received · FY2024
Total grants receivedfrom 1 funder$15K
Grants paid · 1 grant · $8K · 2022–2022
Love Your Feral FelinesCA · FY2022$7,500

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2025 (Latest)$347K revenue · viewing · ⤓ 990 PDF
FY2024$306K revenue · ⤓ 990 PDF
FY2023$255K revenue · ⤓ 990 PDF
FY2022$349K revenue · ⤓ 990 PDF
FY2021$309K revenue · ⤓ 990 PDF
FY2020$318K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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