Civic Intelligence

Tiny Paws Pug Rescue

EIN 81-4830443 • 501(c)3 • Aptos, CA

Profile

Tiny Paws Pug Rescue is a non-profit operated for charitable purposes of helping Pugs and Pug mixes in need of homes, medical and love.

PO Box 281Aptos, CA 95001

www.tinypawspugrescue.org

Siviq Scores

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

Liabilities / Assets

94th percentile

1.23x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

87th percentile

0.21x

Higher debt load relative to revenue than 87% of similar nonprofits.

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

Net Margin

39th percentile

-3.2%

Higher net margin than 39% of similar nonprofits.

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

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Assets

Up

$55,883

Up $26,718 (+92%) from 2023

Liabilities

Up

$68,759

Up $37,026 (+117%) from 2023

Net Assets

Down

-$12,876

Down $10,308 (-401%) from 2023

Revenue

Up

$326,606

Up $82,570 (+34%) from 2023

Expenses

Up

$336,914

Up $79,896 (+31%) from 2023

Net Income

Up

-$10,308

Up $2,674 (+21%) from 2023

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2017: $616Liabilities 2017: $02017Assets 2018: $20,658Liabilities 2018: $0Net Assets 2018: $20,6582018Assets 2019: $11,146Liabilities 2019: $0Net Assets 2019: $11,1462019Assets 2020: $22,189Liabilities 2020: $2,172Net Assets 2020: $20,0172020Assets 2021: $104,477Liabilities 2021: $24,700Net Assets 2021: $79,7772021Assets 2022: $25,189Liabilities 2022: $14,775Net Assets 2022: $10,4142022Assets 2023: $29,165Liabilities 2023: $31,733Net Assets 2023: -$2,5682023Assets 2024: $55,883Liabilities 2024: $68,759Net Assets 2024: -$12,8762024

Highlighted filing

2024

Assets$55,883
Liabilities$68,759
Net Assets-$12,876

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2017: $39,742Expenses 2017: $28,589Net Income 2017: $11,1532017Revenue 2018: $119,867Expenses 2018: $110,978Net Income 2018: $8,8892018Revenue 2019: $144,588Expenses 2019: $154,408Net Income 2019: -$9,8202019Revenue 2020: $228,211Expenses 2020: $219,340Net Income 2020: $8,8712020Revenue 2021: $337,341Expenses 2021: $277,581Net Income 2021: $59,7602021Revenue 2022: $244,768Expenses 2022: $254,378Net Income 2022: -$9,6102022Revenue 2023: $244,036Expenses 2023: $257,018Net Income 2023: -$12,9822023Revenue 2024: $326,606Expenses 2024: $336,914Net Income 2024: -$10,3082024

Highlighted filing

2024

Revenue$326,606
Expenses$336,914
Net Income-$10,308

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$342,995
Mission and Program Overview

Mission

Rescue surrendered abandoned or sheltered dogs. Foster them while their medical needs are taken care of the finding a forever home for each one. We train and assure there is a good match between the animals and their permanent home.

Tiny Paws Pug Rescue is a non-profit operated for charitable purposes of helping Pugs and Pug mixes in need of homes, medical and love.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$907$28,099▲ $27,192
Cash and Non-Interest-Bearing Accounts$24,021$27,186▲ $3,165
Receivables From Officers Etc$500$500→ $0
Savings and Temporary Cash Investments$3,737$98▼ $3,639
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$29,165$55,883▲ $26,718
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$31,733$44,014▲ $12,281
Other Liabilities-$24,745-
Total Liabilities$31,733$68,759▲ $37,026
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-2,568$-12,876▼ $10,308
Total Net Assets Fund Balance$-2,568$-12,876▼ $10,308
Total Liabilities and Net Assets / Fund Balance$29,165$55,883▲ $26,718

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$28,099$30,683$58,782
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kim SmithChair/exec Director
Catherine Morgan-VelascoDirector
Elizabeth OrpinaDirector
Jan GroverDirector
Kim JohnstonDirector
Tady VillatoroDirector
Pam Dake-ShikuzawaSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$309,217
Program Service Revenue
$10,354
Investment Income
$1
Other Revenue
$7,034
Change in Net Assets
$-10,308
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$336,914
Total Fundraising Expense$32,825
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$5,394$279$3,696$9,369
Other Expenses$7,916-$29,129$7,916
Occupancy$5,608$1,402-$7,010
Interest$1,517$4,774-$6,291
Fees for Services Accounting-$4,970-$4,970
Depreciation Depletion$3,223$806-$4,029
Travel$3,940--$3,940
Advertising-$3,680-$3,680
Office Expenses-$2,243-$2,243
Insurance-$89-$89
Fees for Services Legal-$75-$75
Total Functional Expenses$285,771$18,318$32,825$336,914
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$21,473
Fundraising Direct Expenses$16,389
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pug-O-Ween$21,473$21,473$15,227$6,246
Total Events$21,473$21,473$16,389$5,084
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$500$500→ $0
Receivables from Disqualified Persons-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
L/T Loan$23,745
Current Loan$1,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
No
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 A, Line 2

Kim smith, executive director, and ron smith, manager, operations, are married spouses

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

The draft 990 is sent to each board member prior to approval. The draft is presented at a Board meeting and is reviewed, and any changes are provided to the CPA for correction. Once we have a passed motion to accept the 990, it is submitted.

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

The Conflict of interest is reviewed and accepted by the board on an annual basis.

Form 990, Part VI, Section C, Line 19

governing documents, policies, and financial statements are available upon request. The 990 is also available on Guidestar and The Attorney General of Charitable Trusts, California.

Filing and Contact Details

Filer

Filer Name
Tiny Paws Pug Rescue
EIN
81-4830443
Phone
4086910137
Address
PO Box 281, Aptos, CA 95001

Signing Officer

Name
Kim Smith
Title
Chair / Exec Director
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
85

Preparer

Firm
A Bagley CPA Tax & Accounting Services
Address
820 Bay Ave Ste 230H, Capitola, CA 95010
Preparer
Allison C Bagley CPA
Phone
8318542395
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt0500
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt0500
IRS990/ReconcilationRevenueExpnssAmt0-10308
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03737
IRS990/SavingsAndTempCashInvstGrp/EOYAmt098
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0309217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0235311
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0231266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0337341
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0228211
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01341346
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt05
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt039611
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01341346
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0309217
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0235311
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0231266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0337341
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0228211
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01341346
IRS990ScheduleA/TotalSupportAmt01341351
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028099
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt030683
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt058782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123745
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Current Loan
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1L/T Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt028099
IRS990ScheduleD/TotalLiabilityAmt024745
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt016389
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Pug-O-Ween
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt021473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt021473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021473
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021473
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt05084
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015227
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt015227
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt01162
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt01162
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Reimb.
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0500
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Ron Smith
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Ron Smith
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0false
IRS990ScheduleL/TotalBalanceDueAmt0500
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KIM SMITH, EXECUTIVE DIRECTOR, AND RON SMITH, MANAGER, OPERATIONS, ARE MARRIED SPOUSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The draft 990 is sent to each board member prior to approval. The draft is presented at a Board meeting and is reviewed, and any changes are provided to the CPA for correction. Once we have a passed motion to accept the 990, it is submitted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Conflict of interest is reviewed and accepted by the board on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3governing documents, policies, and financial statements are available upon request. The 990 is also available on Guidestar and The Attorney General of Charitable Trusts, California.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt029165
IRS990/TotalAssetsEOYAmt055883
IRS990/TotalAssetsGrp/BOYAmt029165
IRS990/TotalAssetsGrp/EOYAmt055883
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0309217
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt032825
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018318
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0285771
IRS990/TotalFunctionalExpensesGrp/TotalAmt0336914
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt031733
IRS990/TotalLiabilitiesEOYAmt068759
IRS990/TotalLiabilitiesGrp/BOYAmt031733
IRS990/TotalLiabilitiesGrp/EOYAmt068759
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-2568
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-12876
IRS990/TotalProgramServiceExpensesAmt0285771
IRS990/TotalProgramServiceRevenueAmt010354
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012305
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0326606
IRS990/TotalVolunteersCnt085
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt029165
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt055883
IRS990/TravelGrp/ProgramServicesAmt03940
IRS990/TravelGrp/TotalAmt03940
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X

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