Nonprofit · EIN 45-3219627
COMMUNITY CATS INC
Tax-exempt (reinstated) · PRESCOTT, AZ 86305
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $96,601 | $96,175 | $426 | $412,732 | $0 | $412,732 |
| December 31, 2024 | 990-EZ | $104,740 | $88,983 | $15,757 | $412,306 | – | $412,306 |
| December 31, 2023 | 990-EZ | $161,909 | $99,704 | $62,205 | $396,549 | – | $396,549 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $89,547
- Program service revenue
- $0
- Investment income
- $7,054
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,985
- Occupancy
- $4,561
- Depreciation
- $5,019
- Program services (functional)
- $90,525
- Management and general (functional)
- $4,823
- Fundraising (functional)
- $827
Balance sheet and other
- Total assets, start of year
- $412,306
- Total assets, end of year
- $412,732
- Total liabilities, end of year
- $0
- Net assets, end of year
- $412,732
- Land, buildings and equipment
- $201,128
- Net assets without donor restrictions
- $412,732
- Gross receipts
- $96,601
- Employees
- 0
- Volunteers
- 33
- Year formed
- 2020
- State of legal domicile
- AZ
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUSAN SMART | PRESIDENT Trustee or director, Officer | 48 | $0 |
| BONNIE NORVAISIS | VICE PRESIDENT Trustee or director, Officer | 3 | $0 |
| CAROLYN FREIWALD | TREASURER Trustee or director, Officer | 40 | $0 |
| ELIZABETH JOANNES | SECRETARY Trustee or director, Officer | 20 | $0 |
| KRISTEN EDSALL | DIRECTOR Trustee or director | 5 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Smart | President | 48 | $0 |
| Carolyn Freiwald | Treasurer | 40 | $0 |
| Kristen Edsall | Director | 3 | $0 |
| Elizabeth Joannes | Secretary | 20 | $0 |
| Cathleen Cooper | Director | 6 | $0 |
| Bonnie Norvaisis | Vice President | 3 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Susan Smart | President | 22 | $0 |
| Carolyn Freiwald | Treasurer | 14 | $0 |
| Cathleen Cooper | Director | 6 | $0 |
| Elizabeth Joannes | Secretary | 12 | $0 |
| Bonnie Norvaisis | Vice President | 6 | $0 |
Address and contacts
- Address (IRS master file)
- 791 NORRIS RD, PRESCOTT, AZ 86305-2927
- In care of
- % SUSAN SMART
- Mailing address (990-N for 2018)
- 133 N Cortez St, Prescott AZ 86301
- Principal officer (990-N for 2018)
- Susan Smart, 133 N Cortez St, Prescott AZ 86301
- Signed the 990
- SUSAN SMART, PRESIDENT
- Phone
- (928) 778-6951
- Website
- cattyshackrescue.org
- Return prepared by
- SC AUDIT & ACCOUNTING SOLUTIONS LLC
Mission
OUR VISION IS FOR EACH STREET CAT IN OUR COMMUNITY TO BE FED, SHELTERED, HOUSED AND LOVED. INCLUDED IN THIS SERVICE IS SPAY/NEUTER, SHOTS, AND WELL CAT VET VISITS.
Program accomplishments
- INCLUDED IN PROGRAM SERVICES IS FOOD, CAT LITTER, TOYS, BEDS, AND OTHER ESSENTIAL EXPENSES DIRECTLY RELATED TO HOUSING.Expenses $55,096 · revenue $56,000
- VETERINARY SERVICES FOR MEDICAL ATTENTION, COSTS OF SPAY/NEUTER, MEDICATION, AND OTHER EXPENSES DIRECTLY RELATED TO THE HEALTH CARE OF CATS.Expenses $20,965 · revenue $21,000
- GENERAL CAREExpenses $14,464 · revenue $14,500
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 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
- 45-3219627
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $412,732
- Income (IRS master file)
- $96,601
Revocation and reinstatement
- Exemption revoked
- May 15, 2017
- Posted by the IRS
- July 18, 2017
- Reinstated
- Effective August 15, 2017
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $96,601 | $96,175 | $412,732 | XML |
| 990-EZ | December 2024 | $104,740 | $88,983 | $412,306 | XML |
| 990-EZ | December 2023 | $161,909 | $99,704 | $396,549 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Susan Smart | December 31, 2018 | ≤ $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 45-3219627).
Questions about COMMUNITY CATS INC
- What is the EIN of COMMUNITY CATS INC?
- The employer identification number (EIN) of COMMUNITY CATS INC is 45-3219627.
- Is COMMUNITY CATS INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2017 and reinstated it effective August 15, 2017.
- Are donations to COMMUNITY CATS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMUNITY CATS INC 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 COMMUNITY CATS INC 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 COMMUNITY CATS INC 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 COMMUNITY CATS INC?
- The 990-N for 2018 names Susan Smart.
- Who are the officers and directors of COMMUNITY CATS INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does COMMUNITY CATS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $96,601, expenses of $96,175 and total assets of $412,732 at year end.
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- SAINT MARTINS ANIMAL FOUNDATION EIN 95-4777420 · last filed 990-EZ for 2024
- LARGE ANIMAL SHELTERS AND EMERGENCY READINESS LASER EIN 83-3711549 · last filed 990-EZ for 2024