HOME FREE ANIMAL RESCUE & SANCTUARY: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization
HOME FREE ANIMAL RESCUE & SANCTUARY (EIN 47-3209870)
Tax period
2025-01-01 to 2025-12-31
Filed
2026-05-11
IRS object ID
202611319349306261
Schema version
2025v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2026-05-11T19:11:02-04:00ReturnTs
Tax Period End2025-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN924005229PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CASTLE ROCK LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line120351 IRVINE AVE STE C6AddressLine1Txt
CityNEWPORT BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92660ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2025-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN473209870EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1HOME FREE ANIMAL RESCUE & SANCTUARYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlHOMEBusinessNameControlTxt
Phone9496983738PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line120302 RIVERSIDE DRIVEAddressLine1Txt
CityNEWPORT BEACHCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92660ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKATHRYN L LEONARDPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone9496983738PhoneNum
Signature2026-05-11SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMATTHEW WHITE JD CPAPreparerPersonNm
PTINP01889826PTIN
Phone9496983738PhoneNum
Preparation2026-05-11PreparationDt
FieldValueIRS element (for citing)
Tax2025TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerKATHRYN L LEONARDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line124031 CORMORANT LANEAddressLine1Txt
CityLAGUNA NIGUELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92677ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$236,363GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.HOMEFREEANIMALRESCUE.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2015FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionPREVENTION OF CRULTY TO ANIMALSActivityOrMissionDesc
Voting Members Governing Body1VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee8TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$132,291CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$7,143CYInvestmentIncomeAmt
CY Other Revenue$9,119CYOtherRevenueAmt
CY Total Revenue$148,553CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$170,862CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
CY Other Expenses$76,092CYOtherExpensesAmt
CY Total Expenses$246,954CYTotalExpensesAmt
CY Revenues Less Expenses-$98,401CYRevenuesLessExpensesAmt
Total Assets BOY$153,473TotalAssetsBOYAmt
Total Assets EOY$57,992TotalAssetsEOYAmt
Total Liabilities EOY$2,920TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$153,473NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$55,072NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionPREVENTION OF CRULTY TO ANIMALSMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescCARE AND REHOMING OF DOGS RESCUED FROM HIGH KILL COUNTRY ANIMAL SHELTERSDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$229,633ExpenseAmt
DescCARE AND REHOMING OF DOGS RESCUED FROM HIGH KILL COUNTRY ANIMAL SHELTERSDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$229,633TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$229,633TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredfalseScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee8EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members1GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonKATHRYN L LEONARDPersonNm
Phone9496983738PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line124031 CORMORANT LANEAddressLine1Txt
CityLAGUNA NIGUELCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92677ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (2 entries)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
KATHRYN L LEONARD
PRESIDENTYes (X)$0$0$0
VIRGINIA SOTO MARTINEZ
PROPERTY & KYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Federated Campaigns$132,291FederatedCampaignsAmt
Total Contributions$132,291TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,164TotalRevenueColumnAmt
Related Or Exempt Func Income$8,164RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$86,789SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$87,810SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$1,021SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,021TotalRevenueColumnAmt
Related Or Exempt Func Income-$1,021RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescREFUNDSDesc
Total Revenue Column$9,119TotalRevenueColumnAmt
Related Or Exempt Func Income$9,119RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$9,119OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$148,553TotalRevenueColumnAmt
Related Or Exempt Func Income$16,262RelatedOrExemptFuncIncomeAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$158,241TotalAmt
Program Services$158,241ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$12,621TotalAmt
Program Services$12,621ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$2,384TotalAmt
Management And General$2,384ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$41,510TotalAmt
Program Services$27,903ProgramServicesAmt
Management And General$13,607ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,740TotalAmt
Program Services$1,740ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$12,849TotalAmt
Program Services$11,725ProgramServicesAmt
Management And General$1,124ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACTORS$13,856$13,856
ANIMAL MEDICAL EXPENSES$3,472$3,472
BANK SERVICE CHARGES$197$197
LICENSES$75$75

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$9TotalAmt
Management And General$9ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$246,954TotalAmt
Program Services$229,633ProgramServicesAmt
Management And General$17,321ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$5,376BOYAmt
EOY$1,741EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$38,516BOYAmt
EOY$12,483EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$109,581BOYAmt
EOY$43,768EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$153,473BOYAmt
EOY$57,992EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$2,920EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$2,920EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$153,473BOYAmt
EOY$55,072EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,473BOYAmt
EOY$55,072EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$153,473BOYAmt
EOY$57,992EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$98,401ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$189,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$91,754CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$165,547CurrentTaxYearMinus1YearAmt
Current Tax Year$132,291CurrentTaxYearAmt
Total$763,979TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$14,554CurrentTaxYearMinus1YearAmt
Current Tax Year$17,283CurrentTaxYearAmt
Total$31,837TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$189,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$91,754CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$180,101CurrentTaxYearMinus1YearAmt
Current Tax Year$149,574CurrentTaxYearAmt
Total$795,816TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$795,816PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$189,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$91,754CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$184,851CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$180,101CurrentTaxYearMinus1YearAmt
Current Tax Year$149,574CurrentTaxYearAmt
Total$795,816TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCHASE CREDIT CARDDesc
Amt$2,920Amt
FieldValueIRS element (for citing)
Total Liability$2,920TotalLiabilityAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DCARE AND REHOMING OF DOGS RESCUED FROM HIGH KILL COUNTRY ANIMAL SHELTERS
FORM 990, PAGE 6, PART VI, LINE 11BNO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19DOCUMENTS ARE AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9RENT ADJ 0 TIMING ADJ 0

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