Raising and training service dogs for disabled military vets.

501(c)(3) charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
Run by 11 volunteers and 7 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $62K a year · 14% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$60K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
19 mo
of spending, in cash
Looks good: 19.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
3
named funders · $75K
Looks good: 3 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$10K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$547K
+10% vs prior year
Spent
$482K
To programs
91%
Net assets
$876K
By yearFY2020–FY2025
Revenue
$547K
FY2025▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$328K
FY2021$418K
FY2022$424K
FY2023$426K
FY2024$498K
FY2025$547K
Expenses
$482K
FY2025▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2020$317K
FY2021$305K
FY2022$379K
FY2023$377K
FY2024$411K
FY2025$482K
Net assets
$876K
FY2025▲ +13%
Tap a bar for its year
Net assets by fiscal year
FY2020$445K
FY2021$615K
FY2022$556K
FY2023$654K
FY2024$779K
FY2025$876K

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $438K Management & general 9% · $42K Fundraising 0% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

6 people listed on the 990; $60K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$59,630Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
President Em
$0Pt VII · Sec A
Director
$0Pt VII · Sec A

Donna Rainey’s $60K as Executive Di is at the 48th percentile of top reported officer pay among 2168 $100K–1M human services nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Heidi Spirazza——$73,144$84,296$71,596$91,570
Donna Rainey$59,630$41,318————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Paws 4 Liberty INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains service dogs for disabled military veterans.

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Provided by the organization

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1 program · $438K · in their own filed words · FY2025
01

We raise and train dogs and puppies to become service dogs.

$438Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
See all 3 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$547K
Ln 12
Gifts and grantsLn 1h$501K
Investment incomeLn 3$46K
Money outPt IX
$482K
Ln 25
Programscol B$438K
Managementcol C$42K
Fundraisingcol D$2K
Owns and owesPt X
$876K
net assets · Ln 32
Cash and savingsLn 1–2$768K
Total assetsLn 16$886K
LiabilitiesLn 26$10K
PeoplePt VI, VII
6
listed · VII A
PaidVII A1
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$501K
Investment incomeLn 3$46K
Total revenueLn 12$547K
Assets in detailPt X, end of year
CashLn 1$98K
SavingsLn 2$670K
Cash and savings togetherLn 1–2$768K
Land, buildings, equipmentLn 10c$110K
Other assetsLn 15$1K
Total assetsLn 16$886K
LiabilitiesLn 26$10K
Net assetsLn 32$876K
OperationsPt I, VI
EmployeesI 57
VolunteersI 611
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$690K$768K
Land, buildings, equipmentLn 10c$106K$110K
Total assetsLn 16$795K$886K
LiabilitiesLn 26$17K$10K
Net assetsLn 32$779K$876K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K$60K
Other salaries and wagesLn 7$89K$89K
Pension plan contributionsLn 8$5K$5K
Payroll taxesLn 10$13K$13K
Management feesLn 11a$70K$54K$16K
Accounting feesLn 11c$12K$12K
OccupancyLn 16$106K$106K
Conferences, conventions and meetingsLn 19$19K$17K$2K
Depreciation, depletion and amortizationLn 22$6K$6K
Other expenses (24a–d)Ln 24$104K$90K$12K$2K
Total functional expensesLn 25$482K$438K$42K$2K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $547K$482K$65K$876K 990 PDF
FY2024 $498K$411K$87K$779K 990 PDF
FY2023 $426K$377K$49K$654K 990 PDF
FY2022 $424K$379K$46K$556K 990 PDF
FY2021 $418K$305K$113K$615K 990 PDF
FY2020 $328K$317K$10K$445K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $547,319 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $466,504$501,280
I-9 Program service revenue$0
I-10 Investment incomePrior year $31,868$46,039
I-11 Other revenue$0
I-12 Total revenuePrior year $498,372$547,319
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $210,479$166,284
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $200,552$315,856
I-18 Total expensesPrior year $411,031$482,140
I-19 Revenue less expensesPrior year $87,341$65,179
Part VI · Governance 6 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $547,319 across 4 lines filed
VIII-1f All other contributions, gifts and grants$501,280
VIII-1h Total contributions, gifts and grants$501,280
VIII-3 Investment incomeRelated to mission $372 · Excluded from tax $45,667$46,039
VIII-12 Total revenueRelated to mission $372 · Excluded from tax $45,667$547,319
Part IX · Statement of functional expenses $482,140 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $59,630$59,630
IX-7 Other salaries and wagesPrograms $88,654$88,654
IX-8 Pension plan contributionsPrograms $5,000$5,000
IX-10 Payroll taxesPrograms $13,000$13,000
IX-11a Management feesPrograms $53,539 · Management $16,275$69,814
IX-11c Accounting feesManagement $11,500$11,500
IX-16 OccupancyPrograms $105,743$105,743
IX-19 Conferences, conventions and meetingsPrograms $16,726 · Management $2,019$18,745
IX-22 Depreciation, depletion and amortizationPrograms $6,255$6,255
IX-24 Other expenses (24a–d)Programs $89,715 · Management $11,731 · Fundraising $2,353$103,799
IX-25 Total functional expensesPrograms $438,262 · Management $41,525 · Fundraising $2,353$482,140
Part X · Balance sheet $885,699 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $122,113$97,813
X-2 Savings and temporary cash investmentsStart of year $567,706$669,916
X-4 Accounts receivable$6,728
X-10c Land, buildings and equipment, netStart of year $105,614$110,082
X-15 Other assets$1,160
X-16 Total assetsStart of year $795,433$885,699
X-17 Accounts payable and accrued expensesStart of year $16,825$9,646
X-26 Total liabilitiesStart of year $16,825$9,646
X-27 Net assets without donor restrictionsStart of year $778,608$876,053
X-32 Total net assets or fund balancesStart of year $778,608$876,053
X-33 Total liabilities and net assetsStart of year $795,433$885,699
Part XI · Reconciliation of net assets $876,053 net assets at year end
XI-1 Total revenue$547,319
XI-2 Total expenses$482,140
XI-3 Revenue less expenses$65,179
XI-4 Net assets at start of year$778,608
XI-5 Net unrealized gains (losses) on investments$21,543
XI-8 Prior period adjustments$10,723
XI-10 Net assets at end of year$876,053

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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