Neighbor's dog

What's a good way to tell your neighbor to take better care of their dog without pointing the finger or calling the spca? The dog has a dog house and a porch that he goes under, but its still cold outside. I don't know what kind of setup they have with him, if they let him inside when it gets too cold or if they put him in the garage, what i know is that sometimes i can hear him outside barking at 3am.
Getting in trouble with the spca is a felony, i really dont want to do that. Part of this falls under "its not your dog, mind your own business." BUT, without offering to take him myself, i dont know what to say to these people.

It's been cold but today was the first day that it actually snowed around here, so now i'm worried.

Alright, so upon further inspection, the dog has shelter. I just have to accept that people are different concerning their pets. If it were me i'd let him jump on the bed and feed him bacon all day.


I don't think i like my neighbors...

Everyone's different, if i had my own place and a dog i know he'd sleep at the foot or on my bed all the times.

Feels like im living a chapter of the human condition, as if my humanity is being tested.