Codys Friends Rescue
Nonprofit profile at a glance
- EIN
- 300759470
- IRS 990 coverage
- 2023–2025
- Forms available
- Form 990 2025, Form 990-EZ 2022, Form 990-N 2015
- Location
- Dallas, TX, USA
- Phone
- 9729980783
- Rating
- 79
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $410,498
- Expenses
- $427,608
- Assets
- $377,813
- Liabilities
- $0
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
9 people listed
Executive titles in this filing
- Tina L Austin (President Founder)
- Sharyl Howard (Vice President and Admin Officer)
Highest reported compensation
- Sharyl Howard (Vice President and Admin Officer): $7,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Codys Friends Rescue is a volunteer-powered nonprofit dedicated to the treatment care and rehoming of abused neglected and abandoned rescue canines.
What it reported doing in 2025
Adoption Program: Codys Friends Rescue CFR primary program is the adoption of canines into loving homes. All dogs brought into CFR are altered and vetted prior to adoption. For 2025 CFR adopted out 521 dogs and took in 644 dogs that were lost and abandoned and from various DFW metroplex shelters. Those that were not adopted in 2025 remained in foster care into 2026. Since the inception of CFR in 2012 over 11,000 dogs have been saved and placed in carefully screened loving adoptive homes.
Operating model
- Revenue model
- Donor-supported. 60% of the money available for current operations came from contributions and gifts.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
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: 87
- Transparency & Controls: 86
- Accountability: 69
- Sustainability: 33
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 92.1%; rating input score 92
- Program expense ratio: 88.4%; rating input score 88
- Fundraising efficiency: $25.8 raised per $1 spent on fundraising; rating input score 61; 61st percentile among comparable filings
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 24th 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; 64th percentile among comparable filings
- Governance controls: 2 of 8 controls in place; rating input score 25
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: Fail
- 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: -4.2%; rating input score 27; 27th percentile among comparable filings
- Total-asset coverage ratio: 0.88; rating input score 38; 38th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: -16.6% per year; rating input score 0; 7th percentile among comparable filings
- Revenue growth: 21.5% per year; rating input score 100; 88th percentile among comparable filings
- Asset growth: 30.3% per year; rating input score 100; 90th percentile among comparable filings
Details
- Where the money goes: 92.1% of revenue deployed · 88.4% of spending went to programs
- Governance: 8 of 8 board members independent · 2 of 8 filing controls reported
- Programs: 3 filed program accomplishments · $378K in reported program spending
- Leadership: top reported pay $7K · 9 people listed
- Consistency: 41 of 43 current checks pass · 2 findings to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 3 filing years from 2023 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- Related organizations: Filed and resolved organization relationships.
- 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: 5 of 7 not reported.
- High — Growth: Program expense growth scored 0/100.
- High — Sustainability: Operating margin scored 27/100.
- Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
- Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.