Nonprofit · EIN 56-1476178
CULTURE & ANIMALS FOUNDATION INC
Tax-exempt · BROOKLYN, NY 11231
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $206,709 | $123,951 | $82,758 | $353,128 | $1,650 | $351,478 |
| December 31, 2024 | 990-EZ | $107,315 | $94,651 | $12,664 | $271,266 | $2,546 | $268,720 |
| December 31, 2023 | 990-EZ | $82,031 | $206,632 | -$124,601 | $257,538 | $1,482 | $256,056 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $196,654
- Program service revenue
- $0
- Investment income
- $3,424
- Royalties
- $6,631
- Other revenue
- $6,631
Expenses
- Grants and similar amounts paid
- $37,389
- Compensation of officers, directors and key employees
- $35,000
- Salaries, compensation and benefits (total)
- $38,257
- Professional fundraising fees
- $0
- Legal fees
- $1,000
- Accounting fees
- $1,730
- Travel
- $1,039
- Program services (functional)
- $90,872
- Management and general (functional)
- $27,017
- Fundraising (functional)
- $6,062
Balance sheet and other
- Total assets, start of year
- $271,266
- Total assets, end of year
- $353,128
- Total liabilities, end of year
- $1,650
- Net assets, end of year
- $351,478
- Net assets without donor restrictions
- $351,478
- Gross receipts
- $206,709
- Employees
- 1
- Year formed
- 1985
- State of legal domicile
- NC
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 |
|---|---|---|---|
| MARTIN ROWE | EXECUTIVE DI Trustee or director, Officer | 40 | $35,000 |
| JILL HOWARD CHURCH | PRESIDENT Trustee or director, Officer | 2 | $0 |
| MARIANA ARELLANO CORBELLO | BOARD MEMBER Trustee or director | 1 | $0 |
| CAROL KLINE | BOARD MEMBER Trustee or director | 1 | $0 |
| CANDACE LAUGHINGHOUSE | BOARD MEMBER Trustee or director | 1 | $0 |
| MARINE LERCIER | BOARD MEMBER Trustee or director | 1 | $0 |
| GAL NISSIM | BOARD MEMBER Trustee or director | 1 | $0 |
| SUZANNE PENDER | BOARD MEMBER Trustee or director | 1 | $0 |
| KAREN REGAN | VICE-PRES & Trustee or director, Officer | 1 | $0 |
| RACHEL ROBISON-GREENE | SECRETARY Trustee or director, Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTIN ROWE | EXECUTIVE DI | 40 | $35,000 |
| JILL HOWARD CHURCH | PRESIDENT | 2 | $0 |
| RACHEL ROBISON-GREENE | SECRETARY | 1 | $0 |
| SUZANNE PENDER | BOARD MEMBER | 1 | $0 |
| MARIANA ARELLANO CORBELLO | BOARD MEMBER | 1 | $0 |
| CAROL KLINE | BOARD MEMBER | 1 | $0 |
| KIM STALLWOOD | BOARD MEMBER | 1 | $0 |
| CANDACE LAUGHINGHOUSE | BOARD MEMBER | 1 | $0 |
| KAREN REGAN | VICE-PRES & | 1 | $0 |
990-EZ for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MARTIN ROWE | EXECUTIVE DI | 40 | $35,000 | $6,000 |
| JILL HOWARD CHURCH | PRESIDENT | 2 | $0 | – |
| RACHEL ROBISON-GREENE | SECRETARY | 1 | $0 | – |
| SUZANNE PENDER | BOARD MEMBER | 1 | $0 | – |
| MARIANA ARELLANO CORBELLO | BOARD MEMBER | 1 | $0 | – |
| CAROL KLINE | BOARD MEMBER | 1 | $0 | – |
| KIM STALLWOOD | BOARD MEMBER | 1 | $0 | – |
| CANDACE LAUGHINGHOUSE | BOARD MEMBER | 1 | $0 | – |
| MIA MACDONALD | BOARD MEMBER | 1 | $0 | – |
| KAREN REGAN | VICE-PRES & | 1 | $0 | – |
Address and contacts
- Address (IRS master file)
- 128 2ND PL, BROOKLYN, NY 11231-6705
- Mailing address (990-N for 2017)
- 3509 Eden Croft Dr, Raleigh NC 27612
- Principal officer (990 for 2025)
- MARTIN ROWE, 128 2ND PL, BROOKLYN, NY 11231
- Principal officer (990-N for 2017)
- Martin Rowe, 128 2nd Pl, Brooklyn NY 11231
- Signed the 990
- MARTIN ROWE, EXECUTIVE DIRECTOR
- Phone
- (929) 214-3763
- Website
- cultureandanimals.org
- Return prepared by
- KIMERLING & WISDOM LLC
Mission
THE CULTURE & ANIMALS FOUNDATION (CAF) IS A NON-PROFIT ORGANIZATION WHOSE MISSION IS TO SUPPORT ARTISTS AND SCHOLARS IN ADVANCING OUR UNDERSTANDING OF AND COMMITMENT TO ANIMALS. BY PROVIDING ANNUAL GRANTS TO SCHOLARS AND ARTISTS, CAF AIMS TO APPEAL TO INDIVIDUAL INTELLECT,CREATIVITY, AND COMPASSION, AND BUILD A GREATER RESPECT FOR ANIMAL RIGHTS. OUR WORK STEMS FROM THE SCHOLARSHIP, PASSION, AND COMMITMENT OF RENOWNED PHILOSOPHER TOM REGAN (19382017), WHO WITH HIS WIFE, NANCY, CREATED CAF IN 1985.
Program accomplishments
- CAF PROVIDES ANNUAL GRANTS TO SCHOLARS AND ARTISTS WORKING TO ENCOURAGE OUR UNDERSTANDING OF, AND CARE FOR, ANIMALS. OTHER EXPENSES ARE PUBLICITY SURROUNDING AND PROMOTION OF THE GRANTEES, LECTURESHIP, ARTS PRIZE, AND FELLOWSHIP VIA SOCIAL MEDIA AND NEWSLETTERS, AND TRAVEL AND ENTERTAINMENT FOR BOARD MEETINGS AND FOOD.Expenses $84,622 · grants $31,139
- CAF OFFERS AN ANNUAL 2,000 (INCLUDED IN THE AMOUNT BELOW) PRIZE FOR ARTISTS WHO HAVE CONTRIBUTED TO ANIMAL RIGHTS.Expenses $6,250 · grants $6,250
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
- 56-1476178
- 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
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D010)
- Assets (IRS master file)
- $353,128
- Income (IRS master file)
- $206,709
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $206,709 | $123,951 | $353,128 | XML |
| 990-EZ | December 2024 | $107,315 | $94,651 | $271,266 | XML |
| 990-EZ | December 2023 | $82,031 | $206,632 | $257,538 | XML |
| 990 | December 2022 | $247,352 | $120,174 | $381,702 | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990-N for 2017 Officer: Martin Rowe | June 30, 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 56-1476178).
Questions about CULTURE & ANIMALS FOUNDATION INC
- What is the EIN of CULTURE & ANIMALS FOUNDATION INC?
- The employer identification number (EIN) of CULTURE & ANIMALS FOUNDATION INC is 56-1476178.
- Is CULTURE & ANIMALS FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to CULTURE & ANIMALS FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CULTURE & ANIMALS FOUNDATION 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 CULTURE & ANIMALS FOUNDATION 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 CULTURE & ANIMALS FOUNDATION 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 CULTURE & ANIMALS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names MARTIN ROWE.
- Who are the officers and directors of CULTURE & ANIMALS FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 10 people; 1 received compensation from the organization, the highest $35,000 (MARTIN ROWE, EXECUTIVE DI).
- How much revenue does CULTURE & ANIMALS FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $206,709, expenses of $123,951 and total assets of $353,128 at year end.
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