Spaytoday EIN 80-0303411

Spaytoday

EIN  80-0303411 Public charity (501(c)(3)) Lakewood, CO
Form 990 (PDF) Compare with another nonprofit →
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Size
$1–10M
What they do
Prevents unwanted puppy and kitten births to reduce pet overpopulation and eliminate euthanasia.
Leadership
Stephanie Derosa · Medical Dire · $139K
Money in and out
$1.4M revenue, $1.5M expenses
Bottom line
73% program efficiency

Prevents unwanted puppy and kitten births to reduce pet overpopulation and eliminate euthanasia. For fiscal year 2024 it reported $1.4M in revenue, $1.5M in expenses, and $56K in net assets.Pt I

Where the money goes · FY2024
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$1.5M
Pt IX · Ln 25
Net assets
$56K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$33K
Where spending went · Part IX cols B–D
Program services $0.73 Management & general $0.23 Fundraising $0.04
Program efficiency
73%
of spending reaches programs▼ -10% vs prior filing year
Operating runway
1.0mo
months of highly liquid reserves at operating expense rate▼ -17% vs prior filing year
Surplus margin
-2%
revenue over expenses, this year▼ -105% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$1.4M
FY2024▲ +7%
Expenses
$1.5M
FY2024▲ +9%
Total assets
$823K
FY2024▼ -6%
Total liabilities
$767K
FY2024▼ -3%
Total revenue
$1.4M
Pt VIII · Ln 12
Total expenses
$1.5M
Pt IX · Ln 25
Net assets
$56K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$33K
Total assetsPt X · Ln 16$823K
Program-expense ratioPt IX · col B73%
Voting members of governing bodyPt I · Ln 37
Independent voting membersPt I · Ln 47
Mission & Programs · Part III

Where the work happens

1 program service account for $1.1M of program spending, described in the organization's own filed words · FY2024.
01

In 2024, spaytoday provided 6,668 no-cost or low-cost SPAY/NEUTER procedures for dogs, cats and rabbits and 13,707 vaccines and microchips at no or low-cost for families in the denver metro surrounding areas.

$1.1Mprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CSpaytoday
EINHdr · item D80-0303411
Principal addressHdr · item CLakewood, CO
WebsiteHdr · item Jspay2day.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MCO
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFAnimals (D20)
Ruling yearIRS BMFJan 2009

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a7
Independent voting membersPt VI · Ln 1b7
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
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
Medical Dire
$139,225Pt VII · Sec A
Executive Di
$103,491Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Stephanie Derosa’s $139K as Medical Dire is at the 70th percentile of top reported officer pay among 1132 $1–10M animals 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 · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Stephanie Derosa$139,225$140,806
Carolyn Karrh$121,032$134,485
Stepanie Derosa$125,000
Amira Watters$103,491$99,710$81,250$68,862
Cassandra Tanner$5,833$65,641

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
Program service revenue$1.3M · 91%
Contributions & grants$150K · 11%
Program service revenue91%$1.3M
Contributions & grants11%$150K
Investment income$3K
Total revenueLn 12$1.4M

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.73 Management & general $0.23 Fundraising $0.04
Program services73%$1.1M
Management & general23%$328K
Fundraising4%$59K
Total functional expensesLn 25$1.5M

Balance Sheet

Part X · end of year
CashLn 1$89K
Total assetsLn 16$823K
Total liabilitiesLn 26$767K
Total net assetsLn 32$56K
Months of cash on handcomputed0.7

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $116K · Operating expenses/yr $1.5M
1.0 months
Where the money goes
Program services
Program services $1.1M · Total expenses $1.5M
73%
Management & General
Management & general $328K · Total expenses $1.5M
23%
Fundraising
Fundraising $59K · Total expenses $1.5M
4%
Cost to raise $1
Fundraising expense (3-yr avg) $55K · Solicited contributions (3-yr avg) $101K
$0.55 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $150K · Total revenue $1.4M
11%
Government reliance
Government grants — · Total revenue $1.4M
Earned-income share
Program service revenue $1.3M · Total revenue $1.4M
91%
Investment reliance
Investment income $3K · Total revenue $1.4M
0%
Program self-sufficiency
Program service revenue $1.3M · Total expenses $1.5M
89%
Growth & trend
Revenue growth (YoY)
This year $1.4M · Prior year $1.3M
+7%
Revenue CAGR
FY2020 $1.1M · FY2024 $1.4M
+6%
Net-asset trend (YoY)
End of year $56K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $1.4M · Expenses $1.5M
-2%
Liabilities-to-Assets
Total liabilities — · Total assets $823K
Net-asset ratio
Net assets $56K · Total assets $823K
7%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $27K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $823K
3%
People & payroll
Highest Reported Total Compensation
Individual Stephanie Derosa · Reported title MEDICAL DIRE · Highest reported compensation $139K · Total expenses $1.5M
10%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $992K · Total expenses $1.5M
68%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 73%
Overhead ratio 23%
Fundraising cost ratio 40%
Revenue growth 7%

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
Total grants receivedfrom 2 funders$13K

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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)$1.4M revenue · viewing · ⤓ 990 PDF
FY2023$1.3M revenue · ⤓ 990 PDF
FY2022$1.2M revenue · ⤓ 990 PDF
FY2021$1.2M revenue · ⤓ 990 PDF
FY2020$1.1M 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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