Civic Intelligence

The Lucy Pet Foundation Inc.

EIN 26-4448238 • 501(c)3 • Westlake Village, CA

Pub. 78 Eligible990-N Coverage

Profile

To reduce pet overpopulation by having mobile spay/neuter clinics across the country and to support causes that benefit animal welfare.

31340 Via Colinas Unit 101Westlake Village, CA 91362

www.lucypetfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

34th percentile

-18%

Faster asset growth than 34% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-31%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$178,270

Down $38,547 (-18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$178,270

Down $38,547 (-18%) from 2023

Revenue

Down

$127,201

Down $58,426 (-31%) from 2023

Expenses

Up

$165,748

Up $53,024 (+47%) from 2023

Net Income

Down

-$38,547

Down $111,450 (-153%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0-$500K-$1.0MAssets 2014: $129,593Liabilities 2014: $560,000Net Assets 2014: -$430,4072014Assets 2015: $118,996Liabilities 2015: $701,582Net Assets 2015: -$582,5862015Assets 2016: $98,386Liabilities 2016: $701,582Net Assets 2016: -$603,1962016Assets 2017: $148,521Liabilities 2017: $829,401Net Assets 2017: -$680,8802017Assets 2018: $36,057Liabilities 2018: $805,406Net Assets 2018: -$769,3492018Assets 2019: $167,648Liabilities 2019: $737,069Net Assets 2019: -$569,4212019Assets 2020: $72,658Liabilities 2020: $0Net Assets 2020: $72,6582020Assets 2021: $139,765Liabilities 2021: $112,504Net Assets 2021: $27,2612021Assets 2022: $143,914Liabilities 2022: $0Net Assets 2022: $143,9142022Assets 2023: $216,817Liabilities 2023: $0Net Assets 2023: $216,8172023Assets 2024: $178,270Liabilities 2024: $0Net Assets 2024: $178,2702024

Highlighted filing

2024

Assets$178,270
Liabilities$0
Net Assets$178,270

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2014: $348,358Expenses 2014: $1,121,239Net Income 2014: -$772,8812014Revenue 2015: $768,931Expenses 2015: $921,110Net Income 2015: -$152,1792015Revenue 2016: $953,097Expenses 2016: $973,707Net Income 2016: -$20,6102016Revenue 2017: $972,521Expenses 2017: $1,050,205Net Income 2017: -$77,6842017Revenue 2018: $995,481Expenses 2018: $1,083,950Net Income 2018: -$88,4692018Revenue 2019: $1,158,506Expenses 2019: $958,578Net Income 2019: $199,9282019Revenue 2020: $1,054,534Expenses 2020: $412,455Net Income 2020: $642,0792020Revenue 2021: $65,864Expenses 2021: $111,261Net Income 2021: -$45,3972021Revenue 2022: $136,072Expenses 2022: $19,419Net Income 2022: $116,6532022Revenue 2023: $185,627Expenses 2023: $112,724Net Income 2023: $72,9032023Revenue 2024: $127,201Expenses 2024: $165,748Net Income 2024: -$38,5472024

Highlighted filing

2024

Revenue$127,201
Expenses$165,748
Net Income-$38,547

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 15, 2025
Return Version
2024v5.0
Gross Receipts
$127,201
Mission and Program Overview

Mission

To reduce pet overpopulation by having mobile spay/neuter clinics across the country and to support causes that benefit animal welfare.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$216,817$178,270▼ $38,547
Receivables From Officers Etc$124,160$124,160→ $0
Cash and Non-Interest-Bearing Accounts$88,382$50,785▼ $37,597
Land, Buildings, and Equipment, Net$4,275$3,325▼ $950
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$216,817$178,270▼ $38,547
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$216,817$178,270▼ $38,547
Total Liabilities and Net Assets / Fund Balance$216,817$178,270▼ $38,547

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,325$9,700$13,025
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joseph HerrickPresident & CFO
Judy BarronSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$127,201
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$127,201
Change in Net Assets
$-38,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$150,748
Grants and Similar Amounts Paid$15,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$19,225--$19,225
Fees for Services Accounting$15,950--$15,950
Grants to Domestic Orgs$15,000--$15,000
Advertising$12,639--$12,639
Insurance$6,431--$6,431
All Other Expenses$3,042--$3,042
Payment Travel Entrtnmnt Publicly Ofcl$3,028--$3,028
Other Expenses$2,154--$2,154
Depreciation Depletion$950--$950
Total Functional Expenses$165,748$0$0$165,748
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wags and Walks Adoption CenterLos Angeles, CA501(c)(3)Donation for Animal Welfare$10,000
Wagmor PetsStudio City, CA501(c)(3)Donation for Animal Welfare$5,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$124,160$124,160→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The governing body reviews the tax return with the c.p.a. Before it is filed.

Form 990, Part VI, Section B, Line 12C

Periodic direct inquiry to those subject to the conflict of interest policy.

Form 990, Part VI, Section B, Line 15B

Review with outside parties

Form 990, Part VI, Section C, Line 19

The organization's governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
The Lucy Pet Foundation Inc
EIN
26-4448238
Phone
8554995829
Address
31340 VIA COLINAS UNIT 101, WESTLAKE VILLAGE, CA 91362

Signing Officer

Name
Joseph Herrick
Title
President
Phone
8554995283
Signed
2025-03-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Herrick
Formed
2009
Legal Domicile
CA
Voting Board Members
2
Independent Board Members
1
Employees
0
Volunteers
8

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
6320 CANOGA AVE 17TH FLOOR, WOODLAND HILLS, CA 91367
Preparer
Scott B Howard
Phone
8189950090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Consulting: program service expenses 19,225. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,225.

Raw XML Appendix394 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/FactsAndCircumstancesTestTxt0THE PUBLIC SUPPORT PERCENTAGE FOR 2023 AND 2024 IS WELL OVER 10%. THE FOUNDATION HAS A BROAD BASED BOARD AND 60% OF THE DIRECTORS ARE DISINTERESTED PARTIES. THE SPAY AND NEUTER SERVICES ARE ACCESSIBLE AND OPEN TO THE GENERAL PUBLIC. INFORMATION ABOUT THE SERVICES IS ACCESSIBLE TO THE GENERAL PUBLIC ON THE FOUNDATION'S WEBISTE AND IS ALSO DISSEMINATED IN ANNOUNCEMENTS OF WHERE THE MOBILE SPAY AND NEUTER BUS WILL BE APPEARING. THE FOUNDATION HAS PARTNERS WITH AND HAS BEEN SUPPORTED BY CITY AGENCIES, SUCH AS THE CITY OF LOS ANGELES, IN OFFERING ITS SPAY AND NEUTER SERVICES TO THE COMMUNITY AND GENERAL PUBLIC AND THERE IS A BROAD SOLICITATION OF REVENUE FROM THE GENERAL PUBLIC, INLCLUDING ON THE FOUNDATION'S WEBSITE.
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IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1WAGMOR PETS
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IRS990ScheduleI/RecipientTable/RecipientEIN1842136684
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt111939 VENTURA BLVD
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0LUCY PET PRODUCTS LLC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PERIODIC DIRECT INQUIRY TO THOSE SUBJECT TO THE CONFLICT OF INTEREST POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW WITH OUTSIDE PARTIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONSULTING: PROGRAM SERVICE EXPENSES 19,225. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,225.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0472279217
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PET PRODUCTS WHOLESALER
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0JLH PRODUCTS INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt031340 VIA COLINAS STE 106
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0WESTLAKE VILLAGE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd091362
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0813844994
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0PROVIDED CHARITABLE SUPPORT
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0LUCY PET PRODUCTS LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt031340 VIA COLINAS STE 106
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0WESTLAKE VILLAGE
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0CA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd091362
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0124160
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LOAN MADE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0LUCY PET PRODUCTS LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0216817
IRS990/TotalAssetsEOYAmt0178270
IRS990/TotalAssetsGrp/BOYAmt0216817
IRS990/TotalAssetsGrp/EOYAmt0178270
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0127201
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0165748
IRS990/TotalFunctionalExpensesGrp/TotalAmt0165748
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0216817
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0178270
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0165748
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0127201
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0216817
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0178270
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05022 ROYAL VISTA CT
IRS990/USAddress/CityNm0WESTLAKE VILLAGE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd091362
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.LUCYPETFOUNDATION.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH HERRICK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08554995283
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE LUCY PET FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0LUCY
ReturnHeader/Filer/EIN0264448238
ReturnHeader/Filer/PhoneNum08554995829
ReturnHeader/Filer/USAddress/AddressLine1Txt031340 VIA COLINAS UNIT 101
ReturnHeader/Filer/USAddress/CityNm0WESTLAKE VILLAGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd091362
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390859910
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BAKER TILLY ADVISORY GROUP LP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06320 CANOGA AVE 17TH FLOOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODLAND HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091367
ReturnHeader/PreparerPersonGrp/PhoneNum08189950090
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT B HOWARD
ReturnHeader/ReturnTs02025-03-15T12:33:59-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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