Spot
Nonprofit profile at a glance
- EIN
- 272774363
- IRS 990 coverage
- 2016–2025
- Forms available
- Form 990 2025, Form 990-EZ 2017
- Location
- Oceanside, CA, USA
- Phone
- 8186253885
- Rating
- 80
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $346,680
- Expenses
- $265,511
- Assets
- $691,849
- Liabilities
- $20,794
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Faye Schultz (President)
People named in this filing
- Faye Schultz (President)
- S Dianne Heater (Secretary)
- Alisa Trejo (Trustee)
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 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SPOT Saving Pets One at a Time is a leading San Diego County all-volunteer rescue organization whose main focus is to save dogs and cats in shelters who are at risk of euthanization and to help other dogs and cats in need as well. In addition helping other at risk dogs and cats as we can. Our goal is to save treatable trainable manageable and misdiagnosed dog and cats. We rescue them and provide foster homes in order to give them the care medical behavior and training they need until we find them their forever loving homes. Our ultimate wish is for all shelters to be empty - meaning that no animal is abandoned and no shelter kills one animal to make room for another.
What it reported doing in 2025
SPOT rescues dogs & cats at risk for being euthanized in shelters and abandoned litters and pregnant dogs and cats. We save treatable trainable manageable and misdiagnosed dogs and cats. We rescue them and place them in safe loving foster homes. They receive medical evaluation and any necessary treatment and preventative care. Fosters also evaluate behaviors and assist with training so that animals may be more easily placed in loving permanent homes. The adoption fees partially cover the costs of medical treatment supplies and other associated costs of rescuing and caring for the animals.
Operating model
- Revenue model
- Mixed. Its operating money came from several sources; no one source provided a clear majority.
- Distribution model
- Direct operator. The filing allocates 99% 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 some filed totals do not add up.
Rating breakdown
- Financial Efficiency: 72
- Transparency & Controls: 86
- Accountability: 88
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 74%; rating input score 74
- Program expense ratio: 94.3%; rating input score 94
- Fundraising efficiency: Limited
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: 5 of 7 controls in place; rating input score 71
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- 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: 23.4%; rating input score 75; 75th percentile among comparable filings
- Total-asset coverage ratio: 2.61; rating input score 66; 66th percentile among comparable filings
- Liabilities to assets ratio: 0.03; rating input score 31; 31st percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings
Growth
- Program expense growth: 14.2% per year; rating input score 100; 76th percentile among comparable filings
- Revenue growth: 7.8% per year; rating input score 100; 61st percentile among comparable filings
- Asset growth: 13.9% per year; rating input score 100; 73rd percentile among comparable filings
Details
- Where the money goes: 74% of revenue deployed · 94.3% of spending went to programs
- Governance: 5 of 5 board members independent · 5 of 7 filing controls reported
- Programs: 3 filed program accomplishments · $250K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 43 of 44 current checks pass · 1 finding to review
- Schedules: 5 filed schedules · includes major donors
- Filing history: 9 filing years from 2016 to 2025
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- 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.
- Review — Accountability: Governance controls: Independent financial-statement audit not reported.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Liabilities to assets ratio scored 31/100.