Barking Lot

Nonprofit profile at a glance

EIN
262118543
IRS 990 coverage
2015–2022
Forms available
Form 990 2022, Form 990-EZ 2012
Location
Ramona, CA, USA
Phone
8584056267
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$286,118
Expenses
$269,003
Assets
$152,705
Liabilities
$-4,046

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

1 person listed

Highest reported compensation

  • Stacy Parmer (Director): $15,000 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to give dogs the lives they deserve. We rescue dogs from at-risk situations in shelters and other countries. Once healthy, spayed/neutered, up to date on vaccinations and microchipped, we find them committed families who ensure their needs are met and they will thrive long-term.

What it reported doing in 2022

Adoptions program by rescuing dogs at risk and finding them committed adoptive families.

Operating model

Revenue model
Other-operating. 65% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 91
  • Transparency & Controls: 90
  • Accountability: 51
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 90.8%; rating input score 91
  • Program expense ratio: 97.7%; rating input score 98
  • Fundraising efficiency: $33.27 raised per $1 spent on fundraising; rating input score 68; 68th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 66.7%; rating input score 67; 18th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Limited
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 6%; rating input score 54; 54th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.6%; rating input score 34; 34th percentile among comparable filings

Growth

  • Program expense growth: -1.9% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 9.3% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 90.8% of revenue deployed · 97.7% of spending went to programs
  • Governance: 2 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $263K in reported program spending
  • Leadership: top reported pay $15K · 1 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 4 filed schedules
  • Filing history: 3 filing years from 2015 to 2022
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 54/100.
  • Moderate — Sustainability: Officer compensation ratio scored 34/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.