Canine Angels Inc

Nonprofit profile at a glance

EIN
274899530
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Little River, SC, USA
Phone
9175756235
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Official website

Reported finances

Revenue
$188,945
Expenses
$286,407
Assets
$487,353
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Richard Kaplan (President)

People named in this filing

  • Richard Kaplan (President)
  • Barry Liebman (Secretary)
  • Lahna Morakis (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To rescue dogs from our local humane societies train them to become working service dogs and place them with local disabled veterans first responders and autistic children to improve their lives. Our dogs are trained to mitigate both physical and psychological disabilities including PTSD and TBI. Our mission is to return to our clients some of the freedom they lost while defending that of all Americans and give disabled children a chance to become independent and acquire necessary social skills.

What it reported doing in 2024

Derek was 15 years old when he was physically molested by a neighbor in Virginia. He and his mother had to sell their home and move away to Myrtle Beach to start anew. Despite intensive psychiatric help Derek stole his mothers handgun brought it to school and threatened to commit suicide in his classroom. The teacher was a combat veteran and talked Derek down. He was expelled and not allowed into any other school for obvious reasons. I contacted his mother about a service dog for him and Derek and I began 6 months of intensive training. This was life-saving for him as he not only learned how to handle HARPER but also how to maintain patience determination focus as well as how to master social skills. The experience took him out of his depths and into a high point in his young life. All credit to his loving and attentive service dog Harper. Derek attained his high school diploma and is now enrolled in the Myrtle Beach Junior Fire Department program.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 93% 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.

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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 79
  • Transparency & Controls: 86
  • Accountability: 70
  • Sustainability: 36
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 71.4%; rating input score 71
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -51.6%; rating input score 5; 5th percentile among comparable filings
  • Total-asset coverage ratio: 1.7; rating input score 55; 55th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 6.4% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 22.8% per year; rating input score 100; 90th percentile among comparable filings
  • Asset growth: -10.1% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 71.4% of spending went to programs
  • Governance: 3 of 3 board members independent · 2 of 7 filing controls reported
  • Programs: 7 filed program accomplishments · $204K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 41 of 42 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Sustainability: Operating margin scored 5/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 55/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.