What is a Form 990?
Form 990 is an informational tax document filed by many tax-exempt organizations.
What a Form 990 Can Tell You
For consumers researching an animal rescue or shelter, a Form 990 can provide important information about:
- leadership
- finances
- salaries
- fundraising
- organizational structure
- where money is going related to businesses or organizations
What a Form 990 Cannot Tell You
A Form 990 is only one research tool.
- Animal care standards
- Adoption practices
- Facility conditions
- Volunteer experiences
- Current operations
- State regulatory compliance
Consumers should also research:
- state licensing records
- inspection reports
- lawsuits
- consumer complaints
- veterinary complaints
- adoption contracts
- social media transparency
- sourcing practices
- transport records
- breeder relationships
Understanding Form 990
Learning how to read a Form 990 can help consumers better understand how a nonprofit operates and whether its public claims appear consistent with its financial records and organizational structure. Below are important parts of the 990, what they mean and how to interpret them.
Part I — Summary
Mission Statement
This explains what the organization claims to do.
Look for:
- Does the mission clearly match the organization’s activities?
- Does the rescue describe animal welfare work specifically?
- Is the language vague or overly broad?
Part I & Part VIII
Revenue and Expenses
This provides a high-level overview of the organization’s revenue and expenses during the year.
Look for:
- donations
- grants
- adoption fees
- fundraising revenue
Look for:
- Is the organization bringing in unusually large amounts of money?
- Does spending appear focused on animal care?
- Are fundraising costs extremely high?
Part VII
Salaries and Compensation
Shows compensation for officers, directors, key employees, and highly paid staff.
Look for:
- Are salaries unusually high compared to the organization’s size?
- Are multiple family members being paid?
- Are insiders receiving compensation through related businesses?
- Are there unusually large payments to a single contractor?
A high salary alone does not prove wrongdoing, but transparency matters.
Part VII
Independent Contractors
Shows payments to outside businesses or contractors.
Look for:
- Is money going to companies connected to board members or founders?
- Are there payments to breeders, transport companies, consultants, or related organizations?
Part VI
Governance and Board Members
Explains governance practices and leadership structure.
Look for:
- Does the organization have an independent board?
- Are decisions controlled by one person or family?
- Does the organization have conflict-of-interest policies?
Schedule 0
A supplemental section attached to IRS Form 990 where nonprofits provide additional explanations, clarifications, and details about answers given elsewhere in the filing. It can include information about governance practices, policies, compensation decisions, programs, and organizational operations.
Look for:
- Are there inconsistencies between Schedule O and other parts of the Form 990?
- Are explanations detailed or vague?
- Does the organization avoid answering questions directly?
Schedule R
For animal rescues and shelters, Schedule R can sometimes help identify:
- related businesses
- overlapping leadership
- connections between nonprofits and for-profit entities
- shared control structures
Look for:
- Does the nonprofit have related organizations?
- Are there for-profit businesses connected to leadership?
- Are multiple organizations controlled by the same people?
- Are there relationships not publicly disclosed elsewhere?
Part III
Program Service Accomplishments
Describes what the organization says it accomplished during the year.
Look for:
- Does the organization provide measurable information?
- Do claims sound realistic and specific?
- Is there transparency about animal intake and outcomes?
- Do the accomplishments described align with the organization’s mission statement?
Need help researching?
The goal of this site is to put all of the information in one place and make it free to the public but we know researching a puppy seller, breeder, rescue, or shelter takes time and sorting through public records, inspection reports, and licensing information can be overwhelming. Fetch the Facts offers consumer research services to help make the process easier. Whether you’re looking to support a responsible breeder or want to learn more about a rescue or shelter before adopting, we’re here to help.
Fetch the Facts does not promote or discourage a consumer’s choice to select a specific dog breed, but encourages informed and responsible decisions regardless of where a dog comes from. We believe that supporting responsible breeding practices, ethical rescues, and informed pet ownership can help improve animal welfare and reduce the number of dogs entering shelters over time.
If you are interested in this service please choose from one of the options below:
Puppy Trace Report
This report traces the puppy’s path from its current seller back to the breeder using publicly available records available under federal and applicable state laws. Depending on what information is publicly available, the report may include:
- The seller’s license number
- Seller inspection reports
- The breeder’s and/or broker’s license number
- Breeder and/or broker inspection reports
- Previous business names or aliases associated with the breeder, broker, or seller
- Copies of inspections or enforcement reports
- The transporter’s USDA registration number and any publicly available transporter violations or enforcement records.
This report is based solely on publicly available information and record availability may vary by state, agency and seller.
Not sure how many reports you need?
Review the examples below before submitting your request. Puppies from the same litter and seller can often be researched together, while puppies from different litters or sellers require separate research reports.
Shelter/Rescue Transparency Report
This report reviews a rescue or shelter using publicly available records and information available under federal, state, and local laws (when applicable). Depending on what information is publicly available, the report may include:
- The organization’s registered business or nonprofit name
- State charity or nonprofit registration information
- USDA and/or state license information (if applicable)
- Inspection reports and publicly available violations
- Previous business names, aliases, or affiliated organizations
- Consumer complaints
- Enforcement actions, or legal cases that are publicly documented
This report is based solely on publicly available information and record availability may vary by state, agency, and organization type.