Nonprofit · EIN 27-2774363
SPOT
Also known as SAVING PETS ONE AT A TIME
Tax-exempt · OCEANSIDE, CA 92058
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $346,680 | $265,511 | $81,169 | $691,849 | $20,794 | $671,055 |
| December 31, 2024 | 990 | $306,417 | $255,397 | $51,020 | $624,634 | $37,747 | $586,887 |
| December 31, 2023 | 990 | $254,567 | $208,580 | $45,987 | $570,430 | $30,363 | $540,067 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $174,005
- Program service revenue
- $114,575
- Investment income
- $21,679
- Net income from fundraising events
- $32,730
- Other revenue
- $36,421
Expenses
- Grants and similar amounts paid
- $2,639
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Program services (functional)
- $250,392
- Management and general (functional)
- $15,119
Balance sheet and other
- Total assets, start of year
- $624,634
- Total assets, end of year
- $691,849
- Total liabilities, end of year
- $20,794
- Net assets, end of year
- $671,055
- Publicly traded securities
- $520,000
- Net assets without donor restrictions
- $671,056
- Gross receipts
- $359,938
- Employees
- 0
- Volunteers
- 25
- Year formed
- 2010
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Faye Schultz | President Trustee or director, Officer | 20 | $0 |
| S Dianne Heater | Secretary Trustee or director, Officer | 15 | $0 |
| Alisa Trejo | Trustee Trustee or director | 30 | $0 |
| Deanna DeFrank | Trustee Trustee or director | 15 | $0 |
| Roberta Rosenthal | Treasurer Trustee or director, Officer | 35 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Faye Schultz | President Trustee or director, Officer | 20 | $0 |
| S Dianne Heater | Secretary Trustee or director, Officer | 15 | $0 |
| Alisa Trejo | Trustee Trustee or director | 30 | $0 |
| Deanna DeFrank | Trustee Trustee or director | 15 | $0 |
| Roberta Rosenthal | Treasurer Trustee or director, Officer | 35 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Faye Schultz | President Trustee or director, Officer | 20 | $0 |
| S Dianne Heater | Secretary Trustee or director, Officer | 15 | $0 |
| Alisa Trejo | Trustee Trustee or director | 30 | $0 |
| Deanna DeFrank | Trustee Trustee or director | 15 | $0 |
| Roberta Rosenthal | Treasurer Trustee or director, Officer | 35 | $0 |
Address and contacts
- Address (IRS master file)
- 3784 MISSION AVE STE 148 PMB 356, OCEANSIDE, CA 92058-1460
- In care of
- % FAYE SCHULTZ
- Principal officer (990 for 2025)
- Faye Schultz, 3784 MISSION AVE STE 148, PMB 356, OCEANSIDE, CA 92058
- Signed the 990
- Roberta Rosenthal, Treasurer
- Phone
- (818) 625-3885
California records
California keeps its own records of charities and corporations. Search them by EIN 27-2774363 or by the name SPOT.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- 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.Expenses $250,392 · grants $400 · revenue $346,681
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-2774363
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $691,849
- Income (IRS master file)
- $359,938
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $346,680 | $265,511 | $691,849 | IRS |
| 990 | December 2024 | $306,417 | $255,397 | $624,634 | XML |
| 990 | December 2023 | $254,567 | $208,580 | $570,430 | XML |
| 990 | December 2022 | $349,230 | $265,619 | $501,695 | IRS |
| 990 | December 2021 | $309,004 | $230,303 | $411,572 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2774363).
Questions about SPOT
- What is the EIN of SPOT?
- The employer identification number (EIN) of SPOT is 27-2774363.
- Is SPOT tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to SPOT tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPOT file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of SPOT due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPOT last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of SPOT?
- The 990 for the year ended December 31, 2025 names Faye Schultz.
- Who are the officers and directors of SPOT?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does SPOT have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $346,680, expenses of $265,511 and total assets of $691,849 at year end.
Other nonprofits in OCEANSIDE
- ANIMAL LIVES MATTER ALWAYS EIN 83-3528282 · last filed 990-EZ for 2025
- BEACH MUTTS EIN 81-3481135 · last filed 990-EZ for 2024
- KITTEN RESCUE LIFE EIN 83-3695206 · last filed 990-EZ for 2025
- LILAC RANCH ANIMAL RESCUE INC EIN 93-3068946 · last filed 990-PF for 2024
- SUNRISE RESCUE EIN 85-1162020 · last filed 990-EZ for 2025
- LAST CHANCE AT LIFE ALL BREED ANIMAL RESCUE AND ADOPTIONS EIN 45-4931153 · last filed 990 for 2025
- CATS OF OCEANSIDE EIN 87-4481182 · last filed 990-N for 2024
- OCEANSIDE DOG BEACH INC EIN 87-2224401 · last filed 990-N for 2025