Nonprofit · EIN 99-1090013
PUNA CAT SANCTUARY
Also known as CRUELTY PREVENTION FOR ANIMALS
Tax-exempt · PAHOA, HI 96778
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $196,912 | $135,798 | $61,114 | $115,784 | $39,314 | $76,470 |
| December 31, 2024 | 990-EZ | $59,915 | $44,559 | $15,356 | $56,845 | $41,489 | $15,356 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $220,064
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- -$23,152
- Other revenue
- -$23,152
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $478
- Accounting fees
- $425
- Program services (functional)
- $135,798
Balance sheet and other
- Total assets, start of year
- $56,845
- Total assets, end of year
- $115,784
- Total liabilities, end of year
- $39,314
- Net assets, end of year
- $76,470
- Land, buildings and equipment
- $94,331
- Net assets without donor restrictions
- $76,470
- Gross receipts
- $233,929
- Employees
- 0
- Year formed
- 2024
- 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 |
|---|---|---|---|
| ERIN YOUNG | President Trustee or director | 0 | $0 |
| CECE CAFIERO | Officer Trustee or director | 0 | $0 |
| HANNAH HANCOCK | Secretary Officer | 0 | $0 |
| DAMIEN YOUNG | Treasurer Officer | 0 | $0 |
| ERIK ALLARD | Board Member Officer | 0 | $0 |
| KRISTINE WALLACE | Development manager Officer | 0 | $0 |
990-EZ for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ERIN YOUNG | President | 5 | $0 |
| CECE CAFIERO | Vice President | 6 | $0 |
| HANNAH HANCOCK | Secretary | 6 | $0 |
| DAMIEN YOUNG | Treasurer | 10 | $0 |
| ERIK ALLARD | Board Member | 0 | $0 |
| KRISTINE WALLACE | Development manager | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 13-3438 MAILE ST, PAHOA, HI 96778-8206
- In care of
- % ERIN GUSTIN
- Principal officer (990 for 2025)
- Erin Young, 13-3438 Maile St, Pahoa, HI 967788206
- Signed the 990
- ERIN GUSTIN, CEO and Founder
- Phone
- (808) 345-7561
- Return prepared by
- Aloha Hawaii Tax LLC
Mission
Fostering kittens ages 4 weeks to 12 weeks and assisting with adoptions, foster care, and have plans in the works to build a cat sanctuary (shelter) in Volcano
Program accomplishments
- In 2025, We have also helped community members get over 955 cats Total adopted 384 cats Neutered 571 cats Waiting for home 29 cats: Fostering/adoption
- We are building a permanent structurer, a safe haven for cats in the volcano jungle, big island, Hawaii
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 | Check at the IRS |
IRS record
- EIN
- 99-1090013
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D20)
- Assets (IRS master file)
- $115,784
- Income (IRS master file)
- $233,929
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $196,912 | $135,798 | $115,784 | IRS |
| 990-EZ | December 2024 | $59,915 | $44,559 | $56,845 | XML |
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 99-1090013).
Questions about PUNA CAT SANCTUARY
- What is the EIN of PUNA CAT SANCTUARY?
- The employer identification number (EIN) of PUNA CAT SANCTUARY is 99-1090013.
- Is PUNA CAT SANCTUARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to PUNA CAT SANCTUARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUNA CAT SANCTUARY 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 PUNA CAT SANCTUARY 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 PUNA CAT SANCTUARY 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 PUNA CAT SANCTUARY?
- The 990 for the year ended December 31, 2025 names Erin Young.
- Who are the officers and directors of PUNA CAT SANCTUARY?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does PUNA CAT SANCTUARY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $196,912, expenses of $135,798 and total assets of $115,784 at year end.
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