Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-4305704

KAUAI FERALS

Tax-exempt · KEKAHA, HI 96752

Financials

$306K$349K2024$358K$374K2025
Revenue Expenses · by fiscal year end
Financials of KAUAI FERALS by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$357,538$374,125-$16,587$65,030$16,445$48,585
December 31, 2024990$305,582$349,457-$43,875$70,065$4,893$65,172
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$357,538
of which government grants
$36,000
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$7,000
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$4,980
Depreciation
$12,837
Program services (functional)
$374,125

Balance sheet and other

Total assets, start of year
$70,065
Total assets, end of year
$65,030
Total liabilities, end of year
$16,445
Net assets, end of year
$48,585
Land, buildings and equipment
$32,713
Net assets without donor restrictions
$48,585
Gross receipts
$357,538
Employees
0
Volunteers
45
State of legal domicile
HI

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
LIZ STEWARTPresident
Trustee or director
40$0
SUSAN ROWESecretary
Trustee or director
40$0
990 for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
LIZ STEWARTPresident
Trustee or director
40$0
SUSAN ROWESecretary
Trustee or director
40$0

Address and contacts

Address (IRS master file)
PO BOX 143, KEKAHA, HI 96752-0143
In care of
% ELIZABETH M STEWART
Mailing address (990-N for 2013)
6931 Pomaikai Street, Kapaa HI 96746
Principal officer (990 for 2025)
LIZ STEWART, PO BOX 143, KEKAHA, HI 96752
Principal officer (990-N for 2013)
Basil Scott, 6931 Pomaikai Street, Kapaa HI 96746
Signed the 990
SUSAN ROWE, Secretary
Phone
(808) 631-8587
Return prepared by
Cedusky & Associates

Mission

RESOLVE THE HOMELESS CAT PROBLEM ON KAUAI.

990 for the year ended December 31, 2025

Program accomplishments

  • In 2025 Kauai Community Cat Project (KCCP) operated on an average of 4 days a month providing cat spay neuter services to the community. KCCP funded 2200 spay neuters for our community and colony caregivers during the year. We sent 157 cats to mainland shelters, 17 cats to the mainland to their new homes and adopting out 44 cats locally. Additonally we provided food for about 1,000 cats a day across the island.
    Expenses $374,125 · revenue $357,538

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
26-4305704
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2009
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Animal-related (D20)
Assets (IRS master file)
$65,030
Income (IRS master file)
$357,538

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$357,538$374,125$65,030XML
990December 2024$305,582$349,457$70,065XML
990December 2023$311,163$334,399$112,852IRS
990-EZDecember 2022–––IRS
990December 2021–––IRS
990December 2020–––IRS
990-EZDecember 2018–––IRS
990-N for 2013
Officer: Basil Scott
December 31, 2013≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-4305704).

Questions about KAUAI FERALS

What is the EIN of KAUAI FERALS?
The employer identification number (EIN) of KAUAI FERALS is 26-4305704.
Is KAUAI FERALS tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
Are donations to KAUAI FERALS tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KAUAI FERALS file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of KAUAI FERALS due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KAUAI FERALS last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of KAUAI FERALS?
The 990 for the year ended December 31, 2025 names LIZ STEWART.
Who are the officers and directors of KAUAI FERALS?
The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does KAUAI FERALS have?
On its 990 for the year ended December 31, 2025 it reported revenue of $357,538, expenses of $374,125 and total assets of $65,030 at year end.

Other nonprofits in KEKAHA

All nonprofits in KEKAHA · Hawaii · Animal-related