2025-02-08T10:50:06-05:00 2024-04-30 352072184 DWC CPAS LLC 3454 DOUGLAS RD SOUTH BEND IN 46635 990 2023-05-01 310936469 PET REFUGE INC PETR 5742311122 4626 S BURNETT DRIVE SOUTH BEND IN 46614 NICHOLAS MUIR BOARD PRESIDENT 5742311122 2025-02-08 true true BRADLEY J FETHEROLF CPA P01766977 5742339366 2025-02-08 2023 2025-03-06 01:10:19Z JANET GRAHAM 4626 S BURNETT DRIVE SOUTH BEND IN 46614 2848586 false X WWW.PETREFUGE.COM X 1978 IN PRIMARY MISSION IS TO PLACE UNWANTED ANIMALS IN ADOPTIVE HOMES. SECONDARY MISSION IS TO PERFORM LOW-COST SPAY AND NEUTER SURGERIES FOR PETS IN THE COMMUNITY. WE ALSO EDUCATE THE COMMUNITY ON PREVENTITIVE CARE OF ANIMALS. 8 8 20 200 0 671034 1017125 925221 1008045 -992 38507 120186 153108 1715449 2216785 0 0 708443 810598 0 42969 944367 897227 1652810 1707825 62639 508960 3609824 4192292 26473 60110 3583351 4132182 PRIMARY MISSION IS TO PLACE UNWANTED ANIMALS IN ADOPTIVE HOMES. SECONDARY MISSION IS TO PERFORM LOW-COST SPAY AND NEUTER SURGERIES FOR PETS IN THE COMMUNITY. WE ALSO EDUCATE THE COMMUNITY ON PREVENTITIVE CARE OF ANIMALS. false false 964395 906122 SPAY AND NEUTER. PROVIDED LOW-COST SPAY AND NEUTER SURGERIES AND VACCINATIONS FOR COMMUNITY PETS AND RESCUE GROUPS. 8,339 SURGERIES WERE PERFORMED IN THE YEAR ENDED APRIL 30, 2024. 546941 101923 ADOPTION AND OFFICE REFERRAL PROGRAM. PLACEMENT OF UNWANTED ANIMALS IN ADOPTIVE HOMES. 928 DOGS AND CATS WERE PLACED IN THE YEAR ENDED APRIL 30, 2024. 1511336 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 20 true false false false false false false false false false false false false false false X 8 8 false false false false false false false true true false false false true true true true true false false false X JANET GRAHAM 5742311122 4626 S BURNETT DRIVE SOUTH BEND IN 46614 JANET GRAHAM PRESIDENT 40.00 X 65000 0 3237 BARRY SHEIN DIRECTOR 1.00 X 0 0 0 GINEE AMES DIRECTOR 1.00 X 0 0 0 MICHELLE FRANK DIRECTOR 1.00 X 0 0 0 JUSTUS ZIMMERMAN DIRECTOR 1.00 X 0 0 0 ERIKA FIRST SECRETARY 2.00 X X 0 0 0 SAMANTHA SINGLETON VICE PRESIDE 2.00 X X 0 0 0 NICHOLAS MUIR BOARD PRESID 2.00 X X 0 0 0 STEVE LONG TREASURER 2.00 X X 0 0 0 65000 3237 false false false 2435 1014690 1017125 SPAY & NEUTER FEES 541900 906122 906122 ADOPTION FEES 541900 101923 101923 1008045 47250 47250 597340 606083 -8743 -8743 -8743 176764 25718 151046 151046 541900 2062 2062 2062 2216785 1152410 47250 68237 68237 623137 592171 30966 72426 69021 3405 46798 44692 2106 30718 30718 6449 6449 114152 111249 2903 42929 31140 11275 514 20399 20399 81260 81260 946 903 43 184 176 8 75233 75233 33711 31957 1754 MEDICAL SUPPLIES 169887 169887 MEDICAL SUPPLIES 110680 110680 OTHER PET-RELATED EXPENSE 81647 81647 EVENT EXPENSES 42455 42455 86577 43083 43494 1707825 1511336 153520 42969 158405 346710 1503745 251685 10114 16139 1808 5957 12914 16856 2072234 833395 1281050 1238839 608669 2281704 33119 34402 3609824 4192292 26473 60110 26473 60110 X 3583351 4132182 3583351 4132182 3609824 4192292 X 508960 38588 1283 X false true X true false X 547335 522357 509862 671034 1017125 3267713 547335 522357 509862 671034 1017125 3267713 466420 2801293 22836 23865 46692 47522 47250 188165 3455878 5495665 0.81060 0.84840 X SUPPLEMENTAL INFORMATION ALTHOUGH THE ORGANIZATION IS CLASSIFIED BY THE IRS AS A PUBLIC CHARITY UNDER SECTION 509(A)(2), IT ALSO QUALIFIES UNDER SECTION 170(B)(1)(A)(IV) BASED ON THE SUPPORT SCHEDULE IN PART II. CONSEQUENTLY, IN ACCORDANCE WITH THE INSTRUCTIONS TO SCHEDULE A, BOX 7 IN PART I HAS BEEN CHECKED AND PART II COMPLETED IN PLACE OF PART III. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 33119 2910 1627 34402 34517 188 1586 33119 36927 -957 1453 34517 26978 9949 36927 29061 -678 1405 26978 1.00000 true false 18570 18570 1901953 696312 1205641 130810 116182 14628 20901 20901 1238839 X 2302485 38588 61500 27001 127089 2175396 6449 34940 41389 2216785 1753654 61500 25718 87218 1666436 6449 34940 41389 1707825 SCHEDULE D, PAGE 2, PART V, LINE 4 INCOME FROM THE ORGANIZATION'S ENDOWMENT, WHICH IS HELD BY THE COMMUNITY FOUNDATION OF ST. JOSEPH COUNTY, INC., IS USED TO PROVIDE SUPPORT FOR THE ORGANIZATION'S SHELTER PROGRAM. SCHEDULE D, PAGE 3, PART X WE RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. EXAMPLES OF TAX POSITIONS INCLUDE OUR TAX-EXEMPT STATUS AND POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. WE HAVE NOT IDENTIFIED ANY UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, AND THERE ARE NO UNRECOGNIZED TAX BENEFITS RECORDED AS LIABILITIES IN THE ACCOMPANYING FINANCIAL STATEMENTS. WE CLASSIFY INTEREST AND PENALTIES, IF ANY, ASSOCIATED WITH UNCERTAIN TAX POSITIONS AS A COMPONENT OF INCOME TAX EXPENSE. THERE WAS NO ACCRUED INTEREST OR ANY PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AT EITHER APRIL 30, 2023 OR 2024 OR ANY INTEREST OR PENALTIES EXPENSE RELATED TO UNRECOGNIZED TAX BENEFITS FOR THE YEARS THEN ENDED. WE ARE NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE OR THE STATE OF INDIANA FOR YEARS PRIOR TO APRIL 30, 2021. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGE IN BENEFICIAL INTERESTS 1,283 COST OF GOODS SOLD 25,718 SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT EXPENSES NETTED IN STATEMENTS 34,940 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 25,718 SCHEDULE D, PAGE 4, PART XII, LINE 4B EVENT EXPENSES, NETTED IN STATEMENTS 34,940 FORM 990, PART VI LINE 15A. THIS QUESTION IS ANSWERED "NO" BECAUSE, ALTHOUGH THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL IS SET BY THE INDEPENDENT BOARD OF DIRECTORS BASED ON PERFORMANCE REVIEW, THE PROCESS DOES NOT TAKE INTO ACCOUNT COMPARABILITY DATA. THIS WAS LAST DONE IN MARCH 2024. LINE 15B. THIS QUESTION IS ANSWERED "NO" BECAUSE THERE ARE NO OTHER PAID OFFICERS OR KEY EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 11B THE ENTIRE RETURN EXCEPT FOR SCHEDULE B WAS PROVIDED TO THE ENTIRE BOARD PRIOR TO THE JANUARY 2025 BOARD MEETING. THE RETURN WAS DISCUSSED AT THAT MEETING AND WAS APPROVED FOR FILING. THE POLICY OF REDACTING SCHEDULE B FROM BOARD REVIEW WAS ADOPTED BECAUSE MANY BOARD MEMBERS ARE DONORS AND BECAUSE ALL DONORS HAVE AN EXPECTATION OF CONFIDENTIALITY REGARDING THEIR DONATIONS. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION REQUIRES BOARD MEMBERS TO SIGN AN ACKOWLEDGEMENT OF THE CONFLICT OF INTEREST POLICY ANNUALLY AND TO DISCLOSE ANY SUCH CONFLICTS. MEMBERS WITH A CONFLICT OF INTEREST ARE PROHIBITED FROM PARTICIPATING IN THE DISCUSSION OF THE RELATED MATTER AND FROM VOTING ON IT. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES A COPY OF ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS TO MEMBERS OF THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 CHANGE IN BENEFICIAL INTERESTS 1,283 COST OF GOODS SOLD 25,718 EVENT EXPENSES NETTED IN STATEMENTS -34,940 COST OF GOODS SOLD -25,718 EVENT EXPENSES, NETTED IN STATEMENTS 34,940 CHANGE IN VALUE OF BENEFICIAL INTEREST 0 TOTAL 1,283