﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-10T14:17:18-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>820878931</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MARY LOUISE FENSOM CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>P O BOX 237</AddressLine1Txt>
        <CityNm>PRINCETON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>247400237</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>262123120</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SECOND CHANCE FOR CATS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SECO</BusinessNameControlTxt>
      <PhoneNum>3043209747</PhoneNum>
      <USAddress>
        <AddressLine1Txt>874 LITTLESBURG ROAD</AddressLine1Txt>
        <CityNm>BLUEFIELD</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>24701</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ELIZABETH MACDONALD</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>3043209747</PhoneNum>
      <SignatureDt>2026-02-10</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>MARY L FENSOM</PreparerPersonNm>
      <PTIN>P01077437</PTIN>
      <PhoneNum>3043203835</PhoneNum>
      <PreparationDt>2026-02-10</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5 RetDoc6">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>SECONDCHANCEFORCATS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc7">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>132771</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>82322</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>20722</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>2172</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc4">18785</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>2456</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>16329</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>8770</OtherRevenueTotalAmt>
      <TotalRevenueAmt>130315</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>14054</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>752</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>90458</OtherExpensesTotalAmt>
      <TotalExpensesAmt>105264</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>25051</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>250709</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>275760</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>79602</BOYAmt>
        <EOYAmt>99426</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>131841</BOYAmt>
        <EOYAmt>131841</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>39266</BOYAmt>
        <EOYAmt>44493</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>250709</BOYAmt>
        <EOYAmt>275760</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>250709</BOYAmt>
        <EOYAmt>275760</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SPAY/NEUTER COMMUNITY CATS AND ADOPTION CENTER</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SPAYED OR NEUTERED AND PROVIDED RABIES VACCINATIONS FOR CATS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>50366</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PET FOOD BANK FOR FAMILIES IN NEED OF HELP TO KEEP OWNED PETS OUT OF THE SHELTER</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>5021</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>55387</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARLENE LITTLE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>50.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELIZABETH MACDONALD</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>55.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRENDA CRAFT</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARRIE JANKE</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>16.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SUSIE STANLEY</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHARON CARR</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AMANDA PHILLIPS</PersonNm>
        <TitleTxt>VET TECH</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIFFANY TAYLOR</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CINDY MANNING</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CYNDY QUERY</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PEGGY SANDERS</PersonNm>
        <TitleTxt>VOLUNTEER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>WV</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SECOND CHANCE FOR CATS INC</PersonNm>
        <USAddress>
          <AddressLine1Txt>874 LITTLESBURG ROAD</AddressLine1Txt>
          <CityNm>BLUEFIELD</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>24701</ZIPCd>
        </USAddress>
        <PhoneNum>3043259747</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>106045</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79748</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94375</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116978</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>82322</CurrentTaxYearAmt>
        <TotalAmt>479468</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>106045</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>79748</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>94375</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>116978</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>82322</CurrentTaxYearAmt>
        <TotalAmt>479468</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>15770</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>463698</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>1610</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2172</CurrentTaxYearAmt>
        <TotalAmt>3782</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>483250</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>98890</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.95950</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.96760</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>FUNDRAISERS</Event1Nm>
        <GrossReceiptsEvent1Amt>18785</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>18785</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2456</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>18785</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>18785</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>2456</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>2456</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>16329</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>CAT ADOPTIONS 8,770 TOTAL 8,770</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES OFFICE 965 TRAVEL 351 VETERINARY SERVICES 50,366 FOOD &amp; LITTER 23,258 FOOD BANK 5,021 MEDICINE, FLEA, VACCINES 6,940 LICENSE 122 BANK FEES 10 WEBSITE 410 SUPPLIES 401 NON-INVESTMENT DEPRECIATION 2,614 TOTAL 90,458</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ASSETS 41,818 49,659 LESS ACCUMULATED DEPRECIATION 3,170 5,784 YARDSALE INVENTORY 618 618 TOTAL 39,266 44,493</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc6">
      <DeclarationDesc>(A) DID THE ORGANIZATION, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT? ...........NO (B) DID THE ORGANIZATION, DURING THE YEAR, PAY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT?............................NO</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>