Courthouse Dogs Foundation EIN 46-0577127 Form 990 (PDF) Claim this org

Courthouse Dogs Foundation

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Provides trained dogs to support victims and others in the justice system. For fiscal year 2024 it reported $172K in revenue, $118K in expenses, and $100K in net assets.Pt I

Type
Public charity (501(c)(3)) · Crime & Legal
Location
Seattle, WA
Website
www.courthousedogs.org
Filings
5 on file (2020–2024)
Revenue
$172KFY2024
Expenses
$118K
Net assets
$100K
People
7
Filings
5
Updates
0
More identity details & actions ⌄
EIN  46-0577127 Public charity (501(c)(3)) Seattle, WA
Form 990 (PDF)
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Size
$100K–1M
What they do
Provides trained dogs to support victims and others in the justice system.
Leadership
Felicia Ako · CEO · $38K
Money in and out
$172K revenue, $118K expenses
Bottom line
85% program efficiency
Where the money goes · FY2024
Total revenue
$172K
Pt VIII · Ln 12
Total expenses
$118K
Pt IX · Ln 25
Net assets
$100K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $54K
Where spending went · Part IX cols B–D
Program services $0.85 Management & general $0.15
Program efficiency
85%
of spending reaches programs
Operating runway
10.3mo
months of highly liquid reserves at operating expense rate▲ +75% vs prior filing year
Surplus margin
+32%
revenue over expenses, this year▲ ×369 vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$172K
FY2024▲ +73%
Total revenue
$172K
Pt VIII · Ln 12
Total expenses
$118K
Pt IX · Ln 25
Net assets
$100K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$54K
Total assetsPt X · Ln 16$101K
Program-expense ratioPt IX · col B85%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 44
Mission & Programs · Part III

Where the work happens

3 program services account for $99K of program spending, described in the organization's own filed words · FY2024.
01

Program Development

design, develop and execute on programs that help us begin new Courthouse Dogs Programs and sustain, and support existing ones.

$51Kprogram expense
02

Education & Outreach

As an independent nonprofit organization, Courthouse Dogs Foundation promotes justice with compassion by advocating for the use of professionally trained facility dogs handled by criminal justice professionals to provide emotional comfort to everyone in the legal system.

$46Kprogram expense
03

Research

This program is dedicated to encouraging and facilitating scientific research on the use of courthouse dogs within the judicial system. Ultimately, our goal is to provide a solid foundation of research that demonstrates the positive impact of courthouse facility dogs, helping to advocate for their expanded use in courts nationwide.

$2Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCourthouse Dogs Foundation
EINHdr · item D46-0577127
Principal addressHdr · item CSeattle, WA
WebsiteHdr · item Jwww.courthousedogs.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MWA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFCrime & Legal (I50)
Ruling yearIRS BMFOct 2013

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1b4
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
$37,500Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Felicia Ako’s $38K as CEO is at the 16th percentile of top reported officer pay among 1398 $100K–1M crime & legal 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 · 3 named individuals · Part VII

NameFY2024FY2021FY2020
Felicia Ako$37,500
Celeste Walsen$32,666$4,000
Ellen O'Neill-Stephens$32,666$4,000

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.

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Statement of Revenue

Part VIII
Contributions & grants$142K · 83%
Program service revenue$30K · 17%
Contributions & grants83%$142K
Program service revenue17%$30K
Investment income$20
Other revenue$79
Total revenueLn 12$172K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.85 Management & general $0.15
Program services85%$100K
Management & general15%$18K
Total functional expensesLn 25$118K

Balance Sheet

Part X · end of year
CashLn 1$101K
Total assetsLn 16$101K
Total liabilitiesLn 26$792
Total net assetsLn 32$100K
Months of cash on handcomputed10.3

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $101K · Operating expenses/yr $118K
10.3 months
Where the money goes
Program services
Program services $100K · Total expenses $118K
85%
Management & General
Management & general $18K · Total expenses $118K
15%
Fundraising
Fundraising $0 · Total expenses $118K
0%
Cost to raise $1
Fundraising expense $0 · Solicited contributions $142K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $142K · Total revenue $172K
83%
Government reliance
Government grants — · Total revenue $172K
Earned-income share
Program service revenue $30K · Total revenue $172K
17%
Investment reliance
Investment income $20 · Total revenue $172K
+0.01%
Program self-sufficiency
Program service revenue $30K · Total expenses $118K
25%
Growth & trend
Revenue growth (YoY)
This year $172K · Prior year $99K
+73%
Revenue CAGR
FY2020 $35K · FY2024 $172K
+49%
Net-asset trend (YoY)
End of year $100K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $172K · Expenses $118K
+32%
Liabilities-to-Assets
Total liabilities — · Total assets $101K
Net-asset ratio
Net assets $100K · Total assets $101K
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $101K
0%
People & payroll
Highest Reported Total Compensation
Individual Felicia Ako · Reported title CEO · Highest reported compensation $38K · Total expenses $118K
32%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $49K · Total expenses $118K
42%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 85%
Overhead ratio 15%
Fundraising cost ratio 0%
Revenue growth 73%
Investment management fee ratio 0%
Legal fee ratio 2%
Accounting fee ratio 3%
Fundraising fee ratio 0%

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 · funders on record
Grants received · FY2024
See all 5 funders →

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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
FY2024 (Latest)$172K revenue · viewing · ⤓ 990 PDF
FY2023$99K revenue · ⤓ 990 PDF
FY2022$68K revenue · ⤓ 990 PDF
FY2021$138K revenue · ⤓ 990 PDF
FY2020$35K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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