Civic Intelligence

Paragon Service Dogs

EIN 84-0779444 • 501(c)3 • Longmont, CO

Profile

Paragon service dogs's (psd's) mission is to empower d/deaf and hard of hearing individuals by purposefully training specially selected dogs to alert to sounds, carefully matching these dogs with d/deaf and hard of hearing handlers and supporting the paired teams throughout a lifetime of the match.

14737 County Road 3Longmont, CO 80504

www.hearingdog.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.24x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.40x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

59th percentile

9.3%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

78th percentile

$130,291

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

43rd percentile

1.1%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

48th percentile

5.9%

Faster revenue growth than 48% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,304,690

Up $25,884 (+1.1%) from 2024

Liabilities

Down

$545,041

Down $118,602 (-18%) from 2024

Net Assets

Up

$1,759,649

Up $144,486 (+8.9%) from 2024

Revenue

Up

$1,351,430

Up $74,856 (+5.9%) from 2024

Expenses

Up

$1,225,671

Up $283,143 (+30%) from 2024

Net Income

Down

$125,759

Down $208,287 (-62%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $558,040Liabilities 2011: $17,944Net Assets 2011: $540,0962011Assets 2012: $727,190Liabilities 2012: $23,889Net Assets 2012: $703,3012012Assets 2013: $771,739Liabilities 2013: $25,107Net Assets 2013: $746,6322013Assets 2014: $858,978Liabilities 2014: $18,249Net Assets 2014: $840,7292014Assets 2015: $672,518Liabilities 2015: $26,828Net Assets 2015: $645,6902015Assets 2016: $713,133Liabilities 2016: $14,725Net Assets 2016: $698,4082016Assets 2017: $1,296,445Liabilities 2017: $22,173Net Assets 2017: $1,274,2722017Assets 2018: $1,784,053Liabilities 2018: $23,052Net Assets 2018: $1,761,0012018Assets 2019: $1,510,782Liabilities 2019: $32,893Net Assets 2019: $1,477,8892019Assets 2020: $1,546,421Liabilities 2020: $40,825Net Assets 2020: $1,505,5962020Assets 2021: $1,810,313Liabilities 2021: $60,692Net Assets 2021: $1,749,6212021Assets 2022: $1,364,709Liabilities 2022: $47,226Net Assets 2022: $1,317,4832022Assets 2023: $1,392,362Liabilities 2023: $49,593Net Assets 2023: $1,342,7692023Assets 2024: $2,278,806Liabilities 2024: $663,643Net Assets 2024: $1,615,1632024Assets 2025: $2,304,690Liabilities 2025: $545,041Net Assets 2025: $1,759,6492025

Highlighted filing

2025

Assets$2,304,690
Liabilities$545,041
Net Assets$1,759,649

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $421,174Expenses 2011: $393,778Net Income 2011: $27,3962011Expenses 2012: $417,8622012Expenses 2013: $419,7112013Revenue 2014: $466,124Expenses 2014: $432,478Net Income 2014: $33,6462014Revenue 2015: $338,058Expenses 2015: $476,352Net Income 2015: -$138,2942015Revenue 2016: $483,190Expenses 2016: $473,551Net Income 2016: $9,6392016Revenue 2017: $1,067,335Expenses 2017: $533,083Net Income 2017: $534,2522017Revenue 2018: $1,129,152Expenses 2018: $643,766Net Income 2018: $485,3862018Revenue 2019: $428,538Expenses 2019: $683,752Net Income 2019: -$255,2142019Revenue 2020: $602,012Expenses 2020: $607,074Net Income 2020: -$5,0622020Revenue 2021: $756,167Expenses 2021: $724,855Net Income 2021: $31,3122021Revenue 2022: $657,251Expenses 2022: $762,192Net Income 2022: -$104,9412022Revenue 2023: $818,275Expenses 2023: $799,782Net Income 2023: $18,4932023Revenue 2024: $1,276,574Expenses 2024: $942,528Net Income 2024: $334,0462024Revenue 2025: $1,351,430Expenses 2025: $1,225,671Net Income 2025: $125,7592025

Highlighted filing

2025

Revenue$1,351,430
Expenses$1,225,671
Net Income$125,759

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.30$0.55$1.76$1.35$1.23$0.13
2024Detailed filing. Detailed filing data is available for this year.$2.28$0.66$1.62$1.28$0.94$0.33
2023Detailed filing. Detailed filing data is available for this year.$1.39$0.05$1.34$0.82$0.80$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.36$0.05$1.32$0.66$0.76$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.06$1.75$0.76$0.72$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.04$1.51$0.60$0.61$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.51$0.03$1.48$0.43$0.68$0.26
2018Detailed filing. Detailed filing data is available for this year.$1.78$0.02$1.76$1.13$0.64$0.49
2017Detailed filing. Detailed filing data is available for this year.$1.30$0.02$1.27$1.07$0.53$0.53
2016Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.70$0.48$0.47$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.03$0.65$0.34$0.48$0.14
2014Detailed filing. Detailed filing data is available for this year.$0.86$0.02$0.84$0.47$0.43$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.03$0.75$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.02$0.70$0.42
2011Summary only. Only limited summary data is available for this year.$0.56$0.02$0.54$0.42$0.39$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 23, 2026
Return Version
2024v5.0
Gross Receipts
$1,351,430
Mission and Program Overview

Mission

Paragon service dogs's (psd's) mission is to empower d/deaf and hard of hearing individuals by purposefully training specially selected dogs to alert to sounds, carefully matching these dogs with d/deaf and hard of hearing handlers and supporting the paired teams throughout a lifetime of the match.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,329,886$1,276,037▼ $53,849
Investments in Publicly Traded Securities$665,940$735,271▲ $69,331
Savings and Temporary Cash Investments$107,253$241,680▲ $134,427
Pledges and Grants Receivable$145,000--
Cash and Non-Interest-Bearing Accounts$28,281$49,548▲ $21,267
Accounts Receivable$292--
Total Assets$2,278,806$2,304,690▲ $25,884
Other Assets Total$2,154$2,154→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$593,863$474,457▼ $119,406
Accounts Payable and Accrued Expenses$69,780$70,584▲ $804
Total Liabilities$663,643$545,041▼ $118,602
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,565,163$1,659,649▲ $94,486
Net Assets With Donor Restrictions$50,000$100,000▲ $50,000
Total Net Assets Fund Balance$1,615,163$1,759,649▲ $144,486
Total Liabilities and Net Assets / Fund Balance$2,278,806$2,304,690▲ $25,884

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,120,826$111,308$1,232,134
Equipment$61,795-$61,795
Other Land Buildings$48,636-$48,636
Land$44,780-$44,780

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$665,940$4,643▲ $64,688-$735,271
2023$1,128,365$9,883▲ $206,069$-672,902$665,940
2022$1,077,255-▲ $60,913-$1,128,365
2021$1,538,127$10,000▼ $272,872$-198,000$1,077,255
2020$1,217,351$606,759▲ $244,881$-520,000$1,538,127
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Carol HeidenExecutive DiFT$123,001$7,290$130,291

Board Members and Trustees

NameTitle
Anne MusialChair
Eric MccartheyVice Chair
Andy SmithMember
Matt BaileyMember
Annette GrubaSecretary
John MoranTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,331,499
Program Service Revenue
$2,300
Investment Income
$17,246
Other Revenue
$385
All Other Contributions
$1,331,499
Change in Net Assets
$125,759

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,351,430
Revenue Not Reported on Form 990
$52,501
Total Revenue per Audited Statements
$1,403,931
Total Revenue per Form 990
$1,351,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$839,176
Other Expenses$386,495
Total Fundraising Expense$57,149
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$457,950$53,876$26,939$538,765
Current Officers, Directors, Trustees, and Key Employees$144,180$16,963$8,481$169,624
Other Employee Benefits$59,055$6,948$3,474$69,477
Fees for Services Other$50,117$14,418$2,052$66,587
Depreciation Depletion$55,826$3,101$3,101$62,028
Payroll Taxes$48,596$5,716$2,858$57,170
All Other Expenses$41,058$1,331$1,933$44,322
Occupancy$29,643$4,474$2,640$36,757
Fees for Services Accounting-$22,047-$22,047
Travel$20,552--$20,552
Office Expenses$5,287$10,603$3,367$19,257
Other Expenses$19,004--$19,004
Insurance$5,793$3,160$1,580$10,533
Information Technology$4,139$517$517$5,173
Pension Plan Contributions$3,519$414$207$4,140
Total Functional Expenses$1,024,954$143,568$57,149$1,225,671

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,225,671
Total Expenses per Audited Statements$1,225,671
Total Expenses per Form 990$1,225,671
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Page 6, Part VI, Line 11B

The finance committee reviews the form prior to filing.

Form 990, Page 6, Part VI, Line 12C

Continuously reviewed by executive director.

Form 990, Page 6, Part VI, Line 15A

Board approved during budget process.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Paragon Service Dogs
EIN
84-0779444
Phone
3032873277
Address
14737 COUNTY ROAD 3, LONGMONT, CO 80504

Signing Officer

Name
Carol Heiden
Title
Executive Director
Phone
3032873277
Signed
2026-02-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Heiden
Formed
1978
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
12
Volunteers
100

Preparer

Firm
Taylor Roth and Company
Address
1580 LINCOLN ST STE 520, DENVER, CO 80203-1517
Preparer
Ken Roth
Phone
3038308109
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Paragon service dogs's (psd's) mission is to empower d/deaf and hard of hearing individuals by purposefully training specially selected dogs to alert to sounds, carefully matching these dogs with d/deaf and hard of hearing handlers and supporting the paired teams throughout a lifetime of the match.

Form 990, Page 1, Part I, Line 6

Paragon service dogs benefits greatly from the services of volunteers. During the 2024-25 fiscal year, our 100 volunteers donated over 75,000 hours of service, worth an estimated 2,609,250. Our volunteers included volunteer puppy raisers, 11; weekend puppy companions, 27; on-site pack volunteers, 25; board and special project volunteers, 32; and 2 master handlers and 5 handlers in our prison puppy raising program at the wy medium correctional institute.

Form 990, Part III

Team training program - intense dog and handler team training with public access and sound alert testing. Teams participate in ongoing skill development work to earn full certification status and perform virtual work with the organization's staff for annual recertification and public and sound work best practices for the life of the match. Outreach and education program - the organization's outreach and education awareness programs seek to inform and inspire d/deaf audiences, and the general public, about paragon service dogs's mission-driven work, the hearing dog's role, and service dogs in general. This past year psd: (1) started eleven puppies; (2) started 13 dogs in advance training; (3) certified ten hearing dog and d/deaf handler teams; (4) supported 104 active teams; (5) re-certified 73 teams; (7) launched good talk counseling, our mental health social enterprise program; (8) served 30 clients through good talk counseling; (9) utilized 100 volunteers for 75,000 hours of volunteer service valued at 2,609,250.

Form 990, Part XI, Line 9

UNUSUAL ITEMS -56,804

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PARAGON SERVICE DOGS'S (PSD'S) MISSION IS TO EMPOWER D/DEAF AND HARD OF HEARING INDIVIDUALS BY PURPOSEFULLY TRAINING SPECIALLY SELECTED DOGS TO ALERT TO SOUNDS, CAREFULLY MATCHING THESE DOGS WITH D/DEAF AND HARD OF HEARING HANDLERS AND SUPPORTING THE PAIRED TEAMS THROUGHOUT A LIFETIME OF THE MATCH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARAGON SERVICE DOGS BENEFITS GREATLY FROM THE SERVICES OF VOLUNTEERS. DURING THE 2024-25 FISCAL YEAR, OUR 100 VOLUNTEERS DONATED OVER 75,000 HOURS OF SERVICE, WORTH AN ESTIMATED 2,609,250. OUR VOLUNTEERS INCLUDED VOLUNTEER PUPPY RAISERS, 11; WEEKEND PUPPY COMPANIONS, 27; ON-SITE PACK VOLUNTEERS, 25; BOARD AND SPECIAL PROJECT VOLUNTEERS, 32; AND 2 MASTER HANDLERS AND 5 HANDLERS IN OUR PRISON PUPPY RAISING PROGRAM AT THE WY MEDIUM CORRECTIONAL INSTITUTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TEAM TRAINING PROGRAM - INTENSE DOG AND HANDLER TEAM TRAINING WITH PUBLIC ACCESS AND SOUND ALERT TESTING. TEAMS PARTICIPATE IN ONGOING SKILL DEVELOPMENT WORK TO EARN FULL CERTIFICATION STATUS AND PERFORM VIRTUAL WORK WITH THE ORGANIZATION'S STAFF FOR ANNUAL RECERTIFICATION AND PUBLIC AND SOUND WORK BEST PRACTICES FOR THE LIFE OF THE MATCH. OUTREACH AND EDUCATION PROGRAM - THE ORGANIZATION'S OUTREACH AND EDUCATION AWARENESS PROGRAMS SEEK TO INFORM AND INSPIRE D/DEAF AUDIENCES, AND THE GENERAL PUBLIC, ABOUT PARAGON SERVICE DOGS'S MISSION-DRIVEN WORK, THE HEARING DOG'S ROLE, AND SERVICE DOGS IN GENERAL. THIS PAST YEAR PSD: (1) STARTED ELEVEN PUPPIES; (2) STARTED 13 DOGS IN ADVANCE TRAINING; (3) CERTIFIED TEN HEARING DOG AND D/DEAF HANDLER TEAMS; (4) SUPPORTED 104 ACTIVE TEAMS; (5) RE-CERTIFIED 73 TEAMS; (7) LAUNCHED GOOD TALK COUNSELING, OUR MENTAL HEALTH SOCIAL ENTERPRISE PROGRAM; (8) SERVED 30 CLIENTS THROUGH GOOD TALK COUNSELING; (9) UTILIZED 100 VOLUNTEERS FOR 75,000 HOURS OF VOLUNTEER SERVICE VALUED AT 2,609,250.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FINANCE COMMITTEE REVIEWS THE FORM PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTINUOUSLY REVIEWED BY EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD APPROVED DURING BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UNUSUAL ITEMS -56,804
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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