Spaytoday

Nonprofit profile at a glance

EIN
800303411
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Lakewood, CO, USA
Phone
3039847729
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$1,419,334
Expenses
$1,452,150
Assets
$822,776
Liabilities
$766,660

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

Leadership & pay

9 people listed

Executive titles in this filing

  • TRACI O'BRIEN (PRESIDENT)

Highest reported compensation

  • STEPHANIE DEROSA (MEDICAL DIRE): $143,728 total reported compensation
  • AMIRA WATTERS (EXECUTIVE DI): $111,032 total reported compensation

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

Overview

Mission

The organization's mission is to reduce pet overpopulation by preventing the births of unwanted puppies and kittens. The organization is determined to eliminate euthanasia as a means of controlling overpopulation of companion animals.

What it reported doing in 2024

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.

Operating model

Revenue model
Earned-program. 89% of the money available for current operations came from fees and other program 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 92
  • Accountability: 79
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 74.9%; rating input score 75
  • Program expense ratio: 73.3%; rating input score 73
  • Fundraising efficiency: $2.52 raised per $1 spent on fundraising; rating input score 7; 7th 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: 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: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -2.3%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.57; rating input score 26; 26th percentile among comparable filings
  • Liabilities to assets ratio: 0.93; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: 17.5%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 8% per year; rating input score 100; 56th percentile among comparable filings
  • Revenue growth: 9.7% per year; rating input score 100; 65th percentile among comparable filings
  • Asset growth: 16.3% per year; rating input score 100; 75th percentile among comparable filings

Details

  • Where the money goes: 74.9% of revenue deployed · 73.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $144K · 9 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2012 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 7/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 26/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.
  • High — Sustainability: Officer compensation ratio scored 18/100.