Pawsitive Perspectives Assistance Dogs

Nonprofit profile at a glance

EIN
510593176
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-EZ 2015, Form 990-N 2008
Location
Lakeville, MN, USA
Phone
9522262063
Rating
85
Verdict
STRONG
Rating confidence
Moderate
Sector
Centers to Support the Independence of Specific Populations

Reported finances

Revenue
$224,142
Expenses
$313,939
Assets
$191,018
Liabilities
$639

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

Leadership & pay

5 people listed

Executive titles in this filing

  • ANGELA DIEHL (PRESIDENT)

Highest reported compensation

  • LINDA BALL (EXEC. DIR/SE): $73,399 total reported compensation

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

Overview

Mission

Pawsitive perspectives assistance dogs' (pawpads) mission is to facilitate the power of the human-canine bond, and enhance the lives of others, through the process of training assistance dogs and the outcome of placing them with people with disabilities.

What it reported doing in 2024

Our process, which is what makes us unique, is achieved through our programs that utilizes the power of the human-canine bond as an educational, experiential and therapeutic opportunity. Through our programs we have worked with students at all levels of education, youth at-risk, federal prison inmates, veterans with ptsd and others by providing them the opportunity to develop valuable life skills such as stronger emotional regulation, better communication, parenting and advocacy skills along with a solid educational experience. Our outcome has placed exceptional dogs that benefit numerous populations including service dogs for individuals with physical disabilities, diabetic alert dogs for type-1 diabetics, facility dogs in schools (school resource dogs), senior living centers (senior resource dogs) and those that work within the legal justice system (survivor support dogs). During fy 2024, pawpads: "continued to train and prepare dogs for placement, including service dogs for individuals with physical disabilities, diabetic alert dogs and facility dogs; maintained an average of 12 service dogs in-training. "facilitated a school resource dog workshop for participating schools/teachers and hosted 2 service days for college students and middle school students. "placed 2 dogs in their full-time careers - one as a successor dog, after their first placed dog passed away at 13 years of age, with a veteran and one as a school resource dog. "brought five new puppies into the program. "participated in assistance dogs international (adi) conferences and workshops, prepared for 2026 accredidation visit. Like many small nonprofits, pawpads faced an incredibly challenging fy 2024. The socio-political impact was profound and then, on top of that, we experienced the loss of one of our major donors following a change in their funding priorities, the departure of a key employee, and the heartbreaking loss of two of our remarkable dogs - one in training to become a service dog and our beloved ambassador dog. Each of these losses, in different ways, took a toll on our programs, operations, and community. Thanks to responsible fiscal management in prior years, pawpads was able to cover the deficit with carry-over funds while we stabilized operations. In 2025, we made intentional changes to strengthen sustainability - diversifying our revenue streams, re-engaging donors, and improving program efficiency. Those efforts are already showing measurable results: as of this fiscal year, our income has increased by nearly 87% compared to the same period last year. We are confident that these strategic adjustments will continue to strengthen pawpads' financial health and ensure our mission endures for years to come.

Operating model

Revenue model
Donor-supported. 86% of the money available for current operations came from contributions and gifts.
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

STRONG - 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: 92
  • Transparency & Controls: 92
  • Accountability: 72
  • Sustainability: 20
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: $64.57 raised per $1 spent on fundraising; rating input score 80; 80th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 80%; rating input score 80; 21st percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -40.1%; rating input score 7; 7th percentile among comparable filings
  • Total-asset coverage ratio: 0.61; rating input score 28; 28th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 52; 52nd percentile among comparable filings
  • Officer compensation ratio: 23.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 4.9% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 3.7% per year; rating input score 100; 45th percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 83.3% of spending went to programs
  • Governance: 4 of 5 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $262K in reported program spending
  • Leadership: top reported pay $73K · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • High — Sustainability: Operating margin scored 7/100.
  • High — Sustainability: Total-asset coverage ratio scored 28/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Sustainability: Liabilities to assets ratio scored 52/100.