The Cesar Millan Foundation

Nonprofit profile at a glance

EIN
208048410
IRS 990 coverage
2012–2024
Forms available
Form 990 2024
Location
Encino, CA, USA
Phone
8188177463
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$567,145
Expenses
$466,061
Assets
$2,245,326
Liabilities
$712,381

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

Leadership & pay

3 people listed

Executive titles in this filing

  • CESAR MILLAN (PRESIDENT)

People named in this filing

  • CESAR MILLAN (PRESIDENT)
  • JADA PINKETT SMITH (BOARD MEMBER)
  • GAETANO MASTROPASQUA (CHIEF OPERATING OFFICER)

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 create and deliver community humane education programs and promote animal welfare by supporting the rescue, rehabilitation, and rehoming of abused and abandoned dogs.

What it reported doing in 2024

The organization offers various programs that support its mission.including: fostering hope - is the organization's human-canine therapy program to save dogs in shelters from euthanasia while also providing healing intervention for adolescents in foster care between the ages of 12 and 17. The organization matches a foster child with a shelter dog. Through this program, the organization creates emotional development for young people and rehabilitation for shelter dogs through application of cesar millan's training principles, which emphasize trust, mutual respect, and loyalty. Program service accomplishments: education resources are provided for supporters to download and print and share with thei families, schools, communities, etc. With goal to empoewer people to make a difference for dogs (and humans).humanitarian relief: the organization provides financial support for temporary animal shelters in disaster stricken regions.

Operating model

Revenue model
Donor-supported. 93% 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.

The verdict

SUPPORTED - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 86
  • Accountability: 88
  • Sustainability: 72
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.3%; rating input score 65
  • Program expense ratio: 79.5%; rating input score 79
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 12th 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: 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: 17.8%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 4.82; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.32; rating input score 24; 24th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -6.7% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: 13.7% per year; rating input score 100; 69th percentile among comparable filings

Details

  • Where the money goes: 65.3% of revenue deployed · 79.5% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $370K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 23 of 24 current checks pass · 1 finding to review
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 10 filing years from 2012 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.

  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 24/100.