Nonprofit · EIN 36-4790746
FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS
Tax-exempt · MOKELUMNE HL, CA 95245
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $88,852 | $97,802 | -$8,950 | $411,636 | $3 | $411,633 |
| December 31, 2024 | 990-EZ | $137,557 | $80,589 | $56,968 | $420,593 | $10 | $420,583 |
| December 31, 2023 | 990-EZ | $132,536 | $61,443 | $71,093 | $363,618 | $3 | $363,615 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $66,490
- Program service revenue
- $1,771
- Investment income
- $17,859
- Net gain from sales of assets
- $47
- Net income from fundraising events
- $250
- Other revenue
- $2,435
Expenses
- Grants and similar amounts paid
- $2,435
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Printing, publications and postage
- $271
- Other expenses
- $95,096
- Program services (functional)
- $70,247
Balance sheet and other
- Total assets, start of year
- $420,593
- Total assets, end of year
- $411,636
- Total liabilities, end of year
- $3
- Net assets, end of year
- $411,633
- Cash, savings and investments
- $411,636
- Gross receipts
- $88,852
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Deborah Beaufort | Chair | 0 | $0 |
| Kim deArrillaga | Treasurer | 0 | $0 |
| Christine Albertine | Secretary | 0 | $0 |
| Bobbi Pile | Director | 0 | $0 |
| JoAnn Elliott | Director | 0 | $0 |
| Melissa Hamre | Director | 0 | $0 |
| Cindi Garrenger | Director | 0 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Deborah Beaufort | Chair | 3 | $0 |
| Kim deArrillaga | Treasurer | 4 | $0 |
| Christine Albertine | Secretary | 4 | $0 |
| Michele Cody | Director | 1 | $0 |
| JoAnn Elliott | Director | 1 | $0 |
| Melissa Hamre | Director | 2 | $0 |
| Cindi Garrenger | Director | 3 | $0 |
990-EZ for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Deborah Beaufort | Chair | 1 | $0 |
| Kim deArrillaga | Treasurer | 1 | $0 |
| Christine Albertine | Secretary | 0 | $0 |
| Michele Cody | Director | 0 | $0 |
| JoAnn Elliott | Director | 0 | $0 |
| Melissa Hamre | Director | 0 | $0 |
| Kathy Nuccio | Director | 0 | $0 |
| Cindi Garrenger | Director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 22, MOKELUMNE HL, CA 95245-0022
- In care of
- % MICHELE J RUGO
- Mailing address (990-N for 2021)
- PO BOX 22, Mokelumne Hill CA 95245
- Principal officer (990-N for 2021)
- Kim deArrillaga, PO Box 192, Mokelumne Hill CA 95245
- Signed the 990-EZ
- Kim deArrillaga, Treasurer
- Phone
- (209) 256-0406
- Website
- FOCASweb.com
California records
California keeps its own records of charities and corporations. Search them by EIN 36-4790746 or by the name FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
we support the immediate needs of the animals at the shelter by paying for such things as emergency medical treatment, euthansia, spay and neuter costs, transport of animals to other shelters and varius supplies necessary for the care and comfort of the animals at the county shelter
Program accomplishments
- We pay primarily for the spay and neuter of feral cats transported to other shelters and rescues in Oregon and Washington. These include, but are not limited to, the Oregon Humane Society, PAWS, Noah's Rescue, Kit Cat Rescue. Costs for lodging and fuel is also reimbursed for the transporters.Expenses $36,296
- We pay for spay/neuter and vaccinations for feral cats as part of our Return to Field Program, allowing feral colonies to remain stable without increasing the cat population, Prevent Another Litter for dogs, emergency medical procedures for shelter animals and any other expense to benefit the animals at the shelterExpenses $33,951
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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 36-4790746
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D11)
- Assets (IRS master file)
- $411,636
- Income (IRS master file)
- $88,852
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $88,852 | $97,802 | $411,636 | XML |
| 990-EZ | December 2024 | $137,557 | $80,589 | $420,593 | XML |
| 990-EZ | December 2023 | $132,536 | $61,443 | $363,618 | XML |
| 990 | December 2022 | $89,450 | $55,651 | $292,055 | IRS |
| 990-N for 2021 Officer: Kim deArrillaga | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Deborah Beaufort | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2017 Officer: Kim deArrillaga | December 31, 2017 | ≤ $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 36-4790746).
Questions about FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS
- What is the EIN of FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS?
- The employer identification number (EIN) of FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS is 36-4790746.
- Is FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2015.
- Are donations to FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS 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 FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS 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 FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS?
- The 990-N for 2021 names Kim deArrillaga.
- Who are the officers and directors of FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF CALAVERAS ANIMAL SERVICES OR FOCAS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $88,852, expenses of $97,802 and total assets of $411,636 at year end.
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All nonprofits in MOKELUMNE HL · California · Animal-related