FOUNDATION FOR PROTECTION OFANIMALS: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: FOUNDATION FOR PROTECTION OFANIMALS (EIN 20-5244649)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-11-14
IRS object ID: 202543189349102234
Schema version: 2024v5.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990-PF
Other Expenses Schedule
Other Income Schedule2
Taxes Schedule

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-11-14T10:15:08-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	991049525	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Buffalo Run Accounting LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3000 Center Green Drive	AddressLine1Txt
City	Boulder	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80301	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990PF	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	205244649	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Foundation For Protection Of Animals	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% Wendy Haugen	InCareOfNm
Business Name Control	FOUN	BusinessNameControlTxt
Phone	8776547729	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 3334	AddressLine1Txt
City	Durango	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	81302	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WENDY HAUGEN	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	8776547729	PhoneNum
Signature	2025-11-11	SignatureDt
Discuss With Paid Preparer	false	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JIMMY CARROLL	PreparerPersonNm
PTIN	P01687120	PTIN
Phone	3034408750	PhoneNum
Preparation	2025-11-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990-PF IRS990PF

Field	Value	IRS element (for citing)
Organization501c3 Exempt PF	Yes (X)	Organization501c3ExemptPFInd
FMV Assets EOY	$1,867,390	FMVAssetsEOYAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

Field	Value	IRS element (for citing)
Schedule B Not Required	Yes (X)	ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss	$12	InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm	$12	InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm	$12	InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss	$32,032	DividendsRevAndExpnssAmt
Dividends Net Invst Incm	$32,032	DividendsNetInvstIncmAmt
Dividends Adj Net Incm	$32,032	DividendsAdjNetIncmAmt
Net Gain Sale Ast Rev And Expnss	$9,839	NetGainSaleAstRevAndExpnssAmt
Gross Sales Price	$193,559	GrossSalesPriceAmt
Cap Gain Net Incm Net Invst Incm	$9,839	CapGainNetIncmNetInvstIncmAmt
Net ST Capital Gain Adj Net Incm	$1,399	NetSTCapitalGainAdjNetIncmAmt
Other Income Rev And Expnss	$11,910	OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm	$11,910	OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm	$11,910	OtherIncomeAdjNetIncmAmt
Total Rev And Expnss	$53,793	TotalRevAndExpnssAmt
Total Net Invst Incm	$53,793	TotalNetInvstIncmAmt
Total Adj Net Incm	$45,353	TotalAdjNetIncmAmt
Comp Ofcr Dir Trst Rev And Expnss	$66,000	CompOfcrDirTrstRevAndExpnssAmt
Comp Ofcr Dir Trst Net Invst Incm	$66,000	CompOfcrDirTrstNetInvstIncmAmt
Comp Ofcr Dir Trst Adj Net Incm	$66,000	CompOfcrDirTrstAdjNetIncmAmt
Interest Rev And Expnss	$117	InterestRevAndExpnssAmt
Interest Net Invst Incm	$117	InterestNetInvstIncmAmt
Interest Adj Net Incm	$117	InterestAdjNetIncmAmt
Taxes Rev And Expnss	$5,049	TaxesRevAndExpnssAmt
Other Expenses Rev And Expnss	$39,588	OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm	$39,588	OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm	$39,588	OtherExpensesAdjNetIncmAmt
Tot Opr Expenses Rev And Expnss	$110,754	TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm	$105,705	TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm	$105,705	TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl	$0	TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss	$0	ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl	$0	ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss	$110,754	TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm	$105,705	TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm	$105,705	TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl	$0	TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses	-$56,961	ExcessRevenueOverExpensesAmt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

Field	Value	IRS element (for citing)
Cash BOY	$24,803	CashBOYAmt
Cash EOY	$111,581	CashEOYAmt
Cash EOYFMV	$111,581	CashEOYFMVAmt
Sav And Temp Cash Invst BOY	$58,675	SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY	$58,675	SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV	$58,675	SavAndTempCashInvstEOYFMVAmt
Other Investments BOY	$584,770	OtherInvestmentsBOYAmt
Other Investments EOY	$441,031	OtherInvestmentsEOYAmt
Other Investments EOYFMV	$1,697,134	OtherInvestmentsEOYFMVAmt
Total Assets BOY	$668,248	TotalAssetsBOYAmt
Total Assets EOY	$611,287	TotalAssetsEOYAmt
Total Assets EOYFMV	$1,867,390	TotalAssetsEOYFMVAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY	$668,248	NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY	$611,287	NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY	$668,248	TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY	$611,287	TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY	$668,248	TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY	$611,287	TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

Field	Value	IRS element (for citing)
Tot Net Ast Or Fund Balances BOY	$668,248	TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses	-$56,961	ExcessRevenueOverExpensesAmt
Subtotal	$611,287	SubtotalAmt
Tot Net Ast Or Fund Balances EOY	$611,287	TotNetAstOrFundBalancesEOYAmt

Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail

Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (9 entries)

PropertyPropertyDesc	How AcquiredHowAcquiredCd	AcquiredAcquiredDt	SoldSoldDt	Gross Sales PriceGrossSalesPriceAmt	Cost Or Other BasisCostOrOtherBasisAmt	Gain Or LossGainOrLossAmt	Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt
612870 sh AHLYX	P	2023-09-08	2024-01-02	$6,000	$6,184	-$184	-$184
185823 sh GSIMX	P	2024-02-13	2024-11-25	$4,004	$3,895	$109	$109
233 sh IEF	P	2023-05-30	2024-02-12	$22,044	$22,724	-$680	-$680
100 sh VT	P	2023-11-01	2024-02-21	$10,612	$9,102	$1,510	$1,510
1987398 sh AHLYX	P	2023-09-08	2024-10-16	$19,536	$20,053	-$517	-$517
Doubleline Total Return Bond		2016-10-15	2024-02-13	$46,648	$58,510	-$11,862	-$11,862
750 sh USMV	P	2019-02-01	2024-10-01	$64,266	$41,573	$22,693	$22,693
841 sh REET	P	2019-02-01	2024-03-13	$19,805	$21,679	-$1,874	-$1,874
Capital Gains Distribution				$644		$644	$644

Field	Value	IRS element (for citing)
Capital Gain Net Income	$9,839	CapitalGainNetIncomeAmt
Net Short Term Capital Gain Loss	$1,399	NetShortTermCapitalGainLossAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

Field	Value	IRS element (for citing)
Investment Income Excise Tax	$0	InvestmentIncomeExciseTaxAmt
Tax Under Section511	$0	TaxUnderSection511Amt
Subtitle A Tax	$0	SubtitleATaxAmt
Tax Based On Investment Income	$0	TaxBasedOnInvestmentIncomeAmt

Statements Regarding Acty StatementsRegardingActyGrp

Field	Value	IRS element (for citing)
Legislative Political Acty	false	LegislativePoliticalActyInd
More Than100 Spent	false	MoreThan100SpentInd
Form1120 POL Filed	false	Form1120POLFiledInd
Activities Not Previously Rpt	false	ActivitiesNotPreviouslyRptInd
Changes To Articles Or Bylaws	false	ChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Organization Dissolved Etc	false	OrganizationDissolvedEtcInd
Section508e Rqr Satisfied	Yes (true)	Section508eRqrSatisfiedInd
At Least5000 In Assets	Yes (true)	AtLeast5000InAssetsInd
Form990 PF Filed With Atty Gen	Yes (true)	Form990PFFiledWithAttyGenInd
Private Operating Foundation	false	PrivateOperatingFoundationInd
New Substantial Contributors	false	NewSubstantialContributorsInd
Own Controlled Entity	false	OwnControlledEntityInd
Donor Advised Fund	false	DonorAdvisedFundInd
Comply With Public Insp Rqr	Yes (true)	ComplyWithPublicInspRqrInd
Individual With Books	WENDY HAUGEN	IndividualWithBooksNm
Phone	8776547729	PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 3334	AddressLine1Txt
City	Durango	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	81302	ZIPCd

Field	Value	IRS element (for citing)
Foreign Accounts Question	false	ForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

Field	Value	IRS element (for citing)
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	TitleTitleTxt	Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt	CompensationCompensationAmt	Employee Benefit ProgramEmployeeBenefitProgramAmt	Expense Account Other AllwncExpenseAccountOtherAllwncAmt
Wendy Haugen
PO Box 3334	Durango	CO	81302	Executive Director	40.00	$66,000	$0	$0
Jan Bowler
445 Iron King	Durango	CO	81301	Director	2.00	$0	$0	$0

Field	Value	IRS element (for citing)
Comp Of Hghst Pd Empl Or NONE	NONE	CompOfHghstPdEmplOrNONETxt
Other Employee Paid Over50k	0	OtherEmployeePaidOver50kCnt
Comp Of Hghst Pd Cntrct Or NONE	NONE	CompOfHghstPdCntrctOrNONETxt

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

Field	Value	IRS element (for citing)
Description1	Spay Colorado - statewide referral program to low costspay neuter programs Monies paid by the foundation toprivate and non-profit organizations to directly s	Description1Txt
Expenses1	$22,838	Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Minimum Investment Return MinimumInvestmentReturnGrp

Field	Value	IRS element (for citing)
Average Monthly FMV Of Sec	$0	AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances	$0	AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast	$0	FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets	$0	TotalFMVOfUnusedAssetsAmt
Reduction Claimed	$0	ReductionClaimedAmt
Acquisition Indebtedness	$0	AcquisitionIndebtednessAmt
Adjusted Total FMV Of Unused Ast	$0	AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable	$0	CashDeemedCharitableAmt
Net Vl Noncharitable Assets	$0	NetVlNoncharitableAssetsAmt
Minimum Investment Return	$0	MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

Field	Value	IRS element (for citing)
Expenses And Contributions	$0	ExpensesAndContributionsAmt

Undistributed Income UndistributedIncomeGrp

Field	Value	IRS element (for citing)
Distributable As Adjusted	$0	DistributableAsAdjustedAmt
Undistributed Income CY	$0	UndistributedIncomeCYAmt

Supplementary Information SupplementaryInformationGrp

Field	Value	IRS element (for citing)
Contributing Manager	NA	ContributingManagerNm
Shareholder Manager	NA	ShareholderManagerNm
Only Contri To Preselected	Yes (X)	OnlyContriToPreselectedInd

Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp

Field	Value	IRS element (for citing)
Recipient Person	Euthanasia Fund	RecipientPersonNm

Recipient US Address RecipientUSAddress

Field	Value	IRS element (for citing)
Address Line1	100 Ponderosa Ln	AddressLine1Txt
City	Kalispell	CityNm
State Abbreviation	MT	StateAbbreviationCd
ZIP	59901	ZIPCd

Field	Value	IRS element (for citing)
Recipient Foundation Status	POF	RecipientFoundationStatusTxt
Grant Or Contribution Purpose	General Operations	GrantOrContributionPurposeTxt
Amt	$3,754	Amt

Field	Value	IRS element (for citing)
Total Grant Or Contri Pd Dur Yr	$3,754	TotalGrantOrContriPdDurYrAmt
Total Grant Or Contri Apprv Fut	$0	TotalGrantOrContriApprvFutAmt

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$12	RelatedOrExemptFunctionIncmAmt

Dividends And Interest From Sec Dtl DividendsAndInterestFromSecDtl

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$32,032	RelatedOrExemptFunctionIncmAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

Field	Value	IRS element (for citing)
Related Or Exempt Function Incm	$32,044	RelatedOrExemptFunctionIncmAmt

Field	Value	IRS element (for citing)
Total Income Producing Acty	$32,044	TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

Field	Value	IRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EO	false	TrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EO	false	TrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of Assets	false	SalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EO	false	PurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth Assets	false	RentalOfFacilitiesOthAssetsInd
Reimbursement Arrangements	false	ReimbursementArrangementsInd
Loans Or Loan Guarantees	false	LoansOrLoanGuaranteesInd
Performance Of Services Etc	false	PerformanceOfServicesEtcInd
Sharing Of Facilities Etc	false	SharingOfFacilitiesEtcInd
Relationships Nonchrtbl EO	false	RelationshipsNonchrtblEOInd

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (8 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt	Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt
Bank Fees	$288	$288	$288	$0
Wire Transfer Fees	$30	$30	$30	$0
Merchandise	$916	$916	$916	$0
Travel	$1,140	$1,140	$1,140	$0
Telecommunications	$1,208	$1,208	$1,208	$0
Internet Exp	$743	$743	$743	$0
Legal & Professional	$16,347	$16,347	$16,347	$0
Other Services	$18,916	$18,916	$18,916	$0

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail (3 entries)

DescDesc	Revenue And Expenses Per BooksRevenueAndExpensesPerBooksAmt	Net Investment IncomeNetInvestmentIncomeAmt	Adjusted Net IncomeAdjustedNetIncomeAmt
Wire Transfers	$10,005	$10,005	$10,005
Service Charge Refund	$288	$288	$288
Refunds	$1,617	$1,617	$1,617

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

Field	Value	IRS element (for citing)
Category	Payroll Taxes	CategoryTxt
Amt	$5,049	Amt
Net Investment Income	$0	NetInvestmentIncomeAmt
Adjusted Net Income	$0	AdjustedNetIncomeAmt
Disbursements Charitable Prps	$0	DisbursementsCharitablePrpsAmt