Nonprofit · EIN 87-4135259
MAUI CAT RESCUE
Tax-exempt · WAILUKU, HI 96793
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $72,127 | $70,664 | $1,463 | $67,547 | $80 | $67,467 |
| December 31, 2024 | 990-EZ (amended) | $50,547 | $64,643 | -$14,096 | $67,002 | $998 | $66,004 |
| December 31, 2023 | 990-EZ | $98,293 | $41,984 | $56,309 | $83,056 | $2,960 | $80,096 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $72,127
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $374
- Other salaries and wages
- $30,824
- Salaries, compensation and benefits (total)
- $35,688
- Professional fundraising fees
- $0
- Accounting fees
- $3,242
- Travel
- $314
- Depreciation
- $2,628
- Program services (functional)
- $62,697
- Management and general (functional)
- $5,399
- Fundraising (functional)
- $2,568
Balance sheet and other
- Total assets, start of year
- $67,002
- Total assets, end of year
- $67,547
- Total liabilities, end of year
- $80
- Net assets, end of year
- $67,467
- Land, buildings and equipment
- $23,643
- Gross receipts
- $72,127
- Employees
- 7
- Year formed
- 2022
- 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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Shnider | PRESIDENT SECRETARY Trustee or director | 5 | $0 |
| Pninit Gevelb-Kat | VICE PRESIDENT Trustee or director | 0 | $0 |
| Moriah Diamond | EXECUTIVE DIRECTOR Trustee or director, Officer | 30 | $0 |
| Dorit Dimand | TREASURER Officer | 1 | $0 |
| Luz Larotta | OFFICER Officer | 1 | $0 |
| Dan Collins | OFFICER Officer | 1 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Shnider | PRESIDENT SECRETARY | 5 | $0 |
| Dorit Dimand | TREASURER | 1 | $0 |
| Pninit Gevelb-Kat | VICE PRESIDENT | 0 | $0 |
| Luz Larotta | OFFICER | 1 | $0 |
| Dan Collins | OFFICER | 1 | $0 |
| Moriah Diamond | EXECUTIVE DIRECTOR | 30 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Samuel Shnider | PRESIDENT SECRETARY | 5 | $0 |
| Erin McCargar Sr | TREASURER | 1 | $0 |
| Pninit Gevelb-Kat | VICE PRESIDENT | 0 | $0 |
| Luz Larotta | OFFICER | 1 | $0 |
| Amanda Wright | OFFICER | 1 | $0 |
| Abby McCoy | OFFICER | 1 | $0 |
| Moriah Diamond | EXECUTIVE DIRECTOR | 30 | $0 |
Address and contacts
- Address (IRS master file)
- 181 NAKOA DR, WAILUKU, HI 96793-2430
- In care of
- % MORIAH DIAMOND-SHNIDER
- Mailing address (990-N for 2022)
- 181 Nakoa Drive, Wailuku HI 96793
- Principal officer (990 for 2025)
- Moriah Diamond, 181 Nakoa Drive, Wailuku, HI 96793
- Principal officer (990-N for 2022)
- Moriah Diamond, 181 Nakoa Drive, Wailuku HI 96793
- Signed the 990
- MORIAH DIAMOND-SHNIDER, EXECUTIVE DIRECTOR
- Website
- MAUICATRESCUE.ORG
- Return prepared by
- D TAX ACCOUNTING INC
Mission
Promotes animal welfare through rescue, care, temporary housing, adoption placement, volunteer-supported transport, community engagement, education, and public outreach supporting Hawaiis rescue cat population.
Program accomplishments
- Program Name: Maui Cat Rescue - Care, Housing & Adoption Program Achievements: In 2025, the program cared for over 296 rescued and homeless cats, placing many into permanent homes through local and off-island adoptions. The program also strengthened rescue coordination across Maui, Oahu, Molokai, and Hawaii Island, and hosted adoption events, educational programs, volunteer training, and community partnerships to promote animal welfare.Expenses $31,349 · grants $374 · revenue $36,063
- Program Name: Fly Hawaii Cats-Volunteer Flight Transport Program Achievements: In 2025, the program coordinated 721 volunteer travlers offering flights to transport resuce cats from Hawaii to mainland rescue partners and adopters. A total of 114 volunteers successfully flew cats in-cabin to safe placement. Transports supported Kitty Charm Farm (55), Cat Cafe Maui (37), Individual rescuers (8), Rescue Kitties Hawaii (8), Maui Humance Society (4), Kona Kat Cafe (1), and Honi Honi Maui (1). these efforts expanded lifesaving transport capacity for at-risk cats across Hawaii.Expenses $15,674 · revenue $18,031
- Program Name: Community Engagement, Eduction & Adoption Awarebness Program. Achievements: In 2025, the organization received national recognition as one of the top cat-focused community programs in the United States, increasing awareness of Hawaiis rescue cat poplution and expanding community engagement. The program also hosted adoption events, education activities, volunteer training, and community partnerships to promote humane solutions for homeless cats.Expenses $15,674 · revenue $18,031
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
- 87-4135259
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $67,547
- Income (IRS master file)
- $72,127
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $72,127 | $70,664 | $67,547 | IRS |
| 990-EZ | December 2024 | $50,547 | $64,643 | $67,002 | XML |
| 990-EZ | December 2023 | $98,293 | $41,984 | $83,056 | XML |
| 990-N for 2022 Officer: Moriah Diamond | December 31, 2022 | ≤ $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 87-4135259).
Questions about MAUI CAT RESCUE
- What is the EIN of MAUI CAT RESCUE?
- The employer identification number (EIN) of MAUI CAT RESCUE is 87-4135259.
- Is MAUI CAT RESCUE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MAUI CAT RESCUE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MAUI CAT RESCUE 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 MAUI CAT RESCUE 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 MAUI CAT RESCUE 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 MAUI CAT RESCUE?
- The 990 for the year ended December 31, 2025 names Moriah Diamond.
- Who are the officers and directors of MAUI CAT RESCUE?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does MAUI CAT RESCUE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $72,127, expenses of $70,664 and total assets of $67,547 at year end.
Other nonprofits in WAILUKU
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- MAUI BIRD SANCTUARY EIN 85-3608915 · last filed 990-EZ for 2023
- KA HALE A KE OLA HOMELESS RESOURCE CENTERS INC EIN 99-0301740 · last filed 990 for 2024
- COMMUNITY CLINIC OF MAUI INC EIN 99-0303304 · last filed 990 for 2025
- MAUI FOOD BANK INC EIN 99-0315110 · last filed 990 for 2025
- HOSPICE MAUI INC EIN 99-0215149 · last filed 990 for 2025
- MAUI HEALTH FOUNDATION EIN 99-0330698 · last filed 990 for 2024
- MAUI FAMILY SUPPORT SERVICES EIN 99-0208152 · last filed 990 for 2025