Civic Intelligence

Friends of Montgomery County Animals Inc

EIN 23-7370815 • 501(c)3 • Germantown, MD

Profile

Provide animal humane education, spaying and neutering to reduce animal overpopulation, care of animals from cruelty cases and injured wildlife, promotion of animal adoptions and support of animal care organizations.

PO Box 386Germantown, MD 20875

fmca.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

54th percentile

0.02x

Higher debt load relative to assets than 54% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.03x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

94th percentile

66%

Higher net margin than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

94th percentile

115%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

72%

Faster revenue growth than 87% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$633,933

Up $339,019 (+115%) from 2023

Liabilities

Up

$15,426

Up $7,268 (+89%) from 2023

Net Assets

Up

$618,507

Up $331,751 (+116%) from 2023

Revenue

Up

$504,656

Up $211,001 (+72%) from 2023

Expenses

Up

$172,905

Up $9,887 (+6.1%) from 2023

Net Income

Up

$331,751

Up $201,114 (+154%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2010: $112,810Net Assets 2010: $112,8102010Assets 2011: $95,225Net Assets 2011: $95,2252011Assets 2012: $100,739Net Assets 2012: $100,7392012Assets 2013: $132,970Liabilities 2013: $0Net Assets 2013: $132,9702013Assets 2014: $133,135Liabilities 2014: $0Net Assets 2014: $133,1352014Assets 2015: $125,026Liabilities 2015: $0Net Assets 2015: $125,0262015Assets 2016: $136,368Net Assets 2016: $136,3682016Assets 2017: $156,365Liabilities 2017: $0Net Assets 2017: $156,3652017Assets 2018: $141,914Liabilities 2018: $0Net Assets 2018: $141,9142018Assets 2019: $160,660Liabilities 2019: $0Net Assets 2019: $160,6602019Assets 2020: $181,112Liabilities 2020: $3,175Net Assets 2020: $177,9372020Assets 2021: $181,032Liabilities 2021: $10,404Net Assets 2021: $170,6282021Assets 2022: $161,809Liabilities 2022: $5,690Net Assets 2022: $156,1192022Assets 2023: $294,914Liabilities 2023: $8,158Net Assets 2023: $286,7562023Assets 2024: $633,933Liabilities 2024: $15,426Net Assets 2024: $618,5072024

Highlighted filing

2024

Assets$633,933
Liabilities$15,426
Net Assets$618,507

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $82,663Expenses 2010: $78,571Net Income 2010: $4,0922010Revenue 2011: $86,581Expenses 2011: $104,166Net Income 2011: -$17,5852011Revenue 2012: $97,127Expenses 2012: $91,613Net Income 2012: $5,5142012Revenue 2013: $134,326Expenses 2013: $102,095Net Income 2013: $32,2312013Revenue 2014: $96,075Expenses 2014: $95,910Net Income 2014: $1652014Revenue 2015: $71,997Expenses 2015: $80,106Net Income 2015: -$8,1092015Revenue 2016: $73,907Expenses 2016: $64,357Net Income 2016: $9,5502016Revenue 2017: $74,585Expenses 2017: $54,188Net Income 2017: $20,3972017Revenue 2018: $74,614Expenses 2018: $89,065Net Income 2018: -$14,4512018Revenue 2019: $96,938Expenses 2019: $78,192Net Income 2019: $18,7462019Revenue 2020: $112,800Expenses 2020: $95,523Net Income 2020: $17,2772020Revenue 2021: $153,070Expenses 2021: $160,379Net Income 2021: -$7,3092021Revenue 2022: $112,551Expenses 2022: $127,060Net Income 2022: -$14,5092022Revenue 2023: $293,655Expenses 2023: $163,018Net Income 2023: $130,6372023Revenue 2024: $504,656Expenses 2024: $172,905Net Income 2024: $331,7512024

Highlighted filing

2024

Revenue$504,656
Expenses$172,905
Net Income$331,751

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.34$0.15$6.19$5.05$1.73$3.32
2023Detailed filing. Detailed filing data is available for this year.$2.95$0.08$2.87$2.94$1.63$1.31
2022Detailed filing. Detailed filing data is available for this year.$1.62$0.06$1.56$1.13$1.27$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.81$0.10$1.71$1.53$1.60$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.03$1.78$1.13$0.96$0.17
2019Detailed filing. Detailed filing data is available for this year.$1.61$0.00$1.61$0.97$0.78$0.19
2018Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.75$0.89$0.14
2017Detailed filing. Detailed filing data is available for this year.$1.56$0.00$1.56$0.75$0.54$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.36$1.36$0.74$0.64$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.72$0.80$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.96$0.96$0.00
2013Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$1.34$1.02$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$1.01$0.97$0.92$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.95$0.87$1.04$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$1.13$0.83$0.79$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$504,656
Mission and Program Overview

Mission

Provide animal humane education, spaying and neutering to reduce animal overpopulation, care of animals from cruelty cases and injured wildlife, promotion of animal adoptions and support of animal care organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$111,001$438,730▲ $327,729
Cash and Non-Interest-Bearing Accounts$183,913$143,367▼ $40,546
Land, Buildings, and Equipment, Net-$51,836-
Total Assets$294,914$633,933▲ $339,019
Liabilities
Accounts Payable and Accrued Expenses$8,158$15,426▲ $7,268
Total Liabilities$8,158$15,426▲ $7,268
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$286,756$618,507▲ $331,751
Total Net Assets Fund Balance$286,756$618,507▲ $331,751
Total Liabilities and Net Assets / Fund Balance$294,914$633,933▲ $339,019

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,836$5,760$57,596
Compensation and Service Providers

Board Members and Trustees

NameTitle
Claire ProffittPresident EmeritusDirector
Linda McMakinPresidentDirector
Julie FalconerVice PresidentDirector
Steve TomsActing Recording SecretaryDirector
Marion WebsterCorresponding SecretaryDirector
Cheryl HarlowDirector
Dottie FitzgeraldDirector
John O DoolanTreasurerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$492,765
Program Service Revenue
$6,246
Investment Income
$5,645
Other Revenue
$0
All Other Contributions
$489,994
Change in Net Assets
$331,751
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$172,905
Total Fundraising Expense$421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$151,075--$151,075
Office Expenses$4,373$2,694$91$7,158
Depreciation Depletion$5,760--$5,760
Fees for Services Accounting-$3,134-$3,134
Fees for Service Investment Mgmnt Fees-$2,898-$2,898
Insurance-$2,550-$2,550
Advertising--$330$330
Total Functional Expenses$161,208$11,276$421$172,905
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Paige McMakinNiece of Linda McMakin FMCA PresidGraphic artist and social media servicesNo$570
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

Line 11(b) - organizations process to review form 990. The preparation of the form 990 is completed by the cpa firm with information provided by the president and treasurer of fmca. The final products of both forms are reviewed with the president as a final review.

Governing documents etc available to public Part VI line 19

Governing documents disclosure explanation - the documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Friends of Montgomery County Animals Inc
EIN
23-7370815
In Care Of
% Linda McMakin
Phone
3019774833
Address
PO Box 386, Germantown, MD 20875

Signing Officer

Name
Linda Mcmakin
Title
President
Phone
3019774833
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda McMakin
Formed
1974
Legal Domicile
Md
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
68

Preparer

Firm
John Doolan CPA
Address
12704 Found Stone Road 303, Germantown, MD 20876
Preparer
John Doolan
Phone
2406860927
Supplemental Narrative

Additional Explanations

Amended return information

An amended return has been filed to correct a reporting error on the following: Part VIII Statement of Revenue, line 1(e) Government Grants was reported as $489,994 and should have been reported as $0; line 1(f) All Other Contributions was reported as $0 and should have been reported as $489,994. Schedule D, Part VI reporting for Land, Building and Equipment, line 1(c) Leasehold Improvements was reported as: Column (b) - $57,596; Column (c) - $5,760; Column (d) - $51,836 and should have been reported as $0 for all columns; line 1(d) Equipment was reported as $0 for all columns and should have been reported as Column (b) - $57,596; Column (c) - $5,760; Column (d) - $51,836.

List of other fees for services expenses Part IX line 11G

CATEGORY PROGRAM SERVICE Animal Medical expense $125,353 Animal Welfare expense 24,824 Relief Grants 898 Total $151,075

General explanation attachment

Form 990, part i, line 6: volunteers participate in the care and temporary housing of the animals until they are placed in permanent homes.

Raw XML Appendix396 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt08158
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015426
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE ANIMAL HUMANE EDUCATION, SPAYING AND NEUTERING TO REDUCE ANIMAL OVERPOPULATION, CARE OF ANIMALS FROM CRUELTY CASES AND INJURED WILDLIFE, PROMOTION OF ANIMAL ADOPTIONS AND SUPPORT OF ANIMAL CARE ORGANIZATIONS.
IRS990/AdvertisingGrp/FundraisingAmt0330
IRS990/AdvertisingGrp/TotalAmt0330
IRS990/AllOtherContributionsAmt0489994
IRS990/AmendedReturnInd0X
IRS990/BooksInCareOfDetail/PersonNm0Linda McMakin
IRS990/BooksInCareOfDetail/PhoneNum03019774833
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt020600 Bucklodge Road
IRS990/BooksInCareOfDetail/USAddress/CityNm0Boyds
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020841
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0true
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0183913
IRS990/CashNonInterestBearingGrp/EOYAmt0143367
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0492765
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt05645
IRS990/CYOtherExpensesAmt0172905
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt06246
IRS990/CYRevenuesLessExpensesAmt0331751
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0172905
IRS990/CYTotalFundraisingExpenseAmt0421
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0504656
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05760
IRS990/DepreciationDepletionGrp/TotalAmt05760
IRS990/Desc0PROMOTED REDUCTION OF ANIMAL OVERPOPULATION BY FUNDING 736 TRAP/SPAY-NEUTER/RELEASE CASES; FUNDED THE ADOPTION OF 72 CATS/KITTENS, INCLUDING VET EXPENSES; FUNDED THE VET EXPENSES OF 70 SHELTER/RESCUE ANIMAL AND COMMUNITY CATS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0161208
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FederatedCampaignsAmt02771
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03134
IRS990/FeesForServicesAccountingGrp/TotalAmt03134
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0151075
IRS990/FeesForServicesOtherGrp/TotalAmt0151075
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt02898
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt02898
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0Claire Proffitt
IRS990/Form990PartVIISectionAGrp/PersonNm1Linda McMakin
IRS990/Form990PartVIISectionAGrp/PersonNm2Julie Falconer
IRS990/Form990PartVIISectionAGrp/PersonNm3Marion Webster
IRS990/Form990PartVIISectionAGrp/PersonNm4John O Doolan
IRS990/Form990PartVIISectionAGrp/PersonNm5Dottie Fitzgerald
IRS990/Form990PartVIISectionAGrp/PersonNm6Cheryl Harlow
IRS990/Form990PartVIISectionAGrp/PersonNm7Steve Toms
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0President EmeritusDirector
IRS990/Form990PartVIISectionAGrp/TitleTxt1PresidentDirector
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice PresidentDirector
IRS990/Form990PartVIISectionAGrp/TitleTxt3Corresponding SecretaryDirector
IRS990/Form990PartVIISectionAGrp/TitleTxt4TreasurerDirector
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Acting Recording SecretaryDirector
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01974
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantAmt0898
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0504656
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02550
IRS990/InsuranceGrp/TotalAmt02550
IRS990/InvestmentIncomeGrp/ExclusionAmt05645
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt05645
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0111001
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0438730
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05760
IRS990/LandBldgEquipBasisNetGrp/EOYAmt051836
IRS990/LandBldgEquipCostOrOtherBssAmt057596
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE ANIMAL HUMANE EDUCATION, SPAYING AND NEUTERING TO REDUCE ANIMAL OVERPOPULATION, CARE OF ANIMALS FROM CRUELTY CASES AND INJURED WILDLIFE, PROMOTION OF ANIMAL ADOPTIONS AND SUPPORT OF ANIMAL CARE ORGANIZATIONS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0286756
IRS990/NetAssetsOrFundBalancesEOYAmt0618507
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0286756
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0618507
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt091
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02694
IRS990/OfficeExpensesGrp/ProgramServicesAmt04373
IRS990/OfficeExpensesGrp/TotalAmt07158
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Linda McMakin
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Cat Adoptions
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06246
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06246
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0286477
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt05430
IRS990/PYOtherExpensesAmt0163018
IRS990/PYProgramServiceRevenueAmt01748
IRS990/PYRevenuesLessExpensesAmt0130637
IRS990/PYTotalExpensesAmt0163018
IRS990/PYTotalRevenueAmt0293655
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0331751
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06246
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0492765
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0286477
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0102487
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0135157
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt083480
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01100366
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05645
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt05430
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt04973
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04862
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt04742
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt025652
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt06246
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt01748
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt05091
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt013051
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt025578
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt051714
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05645
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt05430
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt04973
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04862
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt04742
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt025652
IRS990ScheduleA/InvestmentIncomeCYPct00.02000
IRS990ScheduleA/InvestmentIncomePYPct00.03000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0-1000
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0-1000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.97910
IRS990ScheduleA/PublicSupportPY509Pct00.96700
IRS990ScheduleA/PublicSupportTotal509Amt01152080
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0499011
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0288225
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0107578
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0148208
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0109058
IRS990ScheduleA/Total509Grp/TotalAmt01152080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0504656
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0293655
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0112551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0153070
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0112800
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01176732
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt051836
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05760
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057596
IRS990ScheduleD/TotalBookValueLandBuildingsAmt051836
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Paige McMakin
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Niece of Linda McMakin FMCA Presid
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0570
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Graphic artist and social media services
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0An amended return has been filed to correct a reporting error on the following: Part VIII Statement of Revenue, line 1(e) Government Grants was reported as $489,994 and should have been reported as $0; line 1(f) All Other Contributions was reported as $0 and should have been reported as $489,994. Schedule D, Part VI reporting for Land, Building and Equipment, line 1(c) Leasehold Improvements was reported as: Column (b) - $57,596; Column (c) - $5,760; Column (d) - $51,836 and should have been reported as $0 for all columns; line 1(d) Equipment was reported as $0 for all columns and should have been reported as Column (b) - $57,596; Column (c) - $5,760; Column (d) - $51,836.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 11(B) - ORGANIZATIONS PROCESS TO REVIEW FORM 990. THE PREPARATION OF THE FORM 990 IS COMPLETED BY THE CPA FIRM WITH INFORMATION PROVIDED BY THE PRESIDENT AND TREASURER OF FMCA. THE FINAL PRODUCTS OF BOTH FORMS ARE REVIEWED WITH THE PRESIDENT AS A FINAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS DISCLOSURE EXPLANATION - THE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY PROGRAM SERVICE Animal Medical expense $125,353 Animal Welfare expense 24,824 Relief Grants 898 Total $151,075
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART I, LINE 6: VOLUNTEERS PARTICIPATE IN THE CARE AND TEMPORARY HOUSING OF THE ANIMALS UNTIL THEY ARE PLACED IN PERMANENT HOMES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Amended return information
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3List of other fees for services expenses Part IX line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4General explanation attachment
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0294914
IRS990/TotalAssetsEOYAmt0633933
IRS990/TotalAssetsGrp/BOYAmt0294914
IRS990/TotalAssetsGrp/EOYAmt0633933
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0492765
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0421
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0161208
IRS990/TotalFunctionalExpensesGrp/TotalAmt0172905
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08158
IRS990/TotalLiabilitiesEOYAmt015426
IRS990/TotalLiabilitiesGrp/BOYAmt08158
IRS990/TotalLiabilitiesGrp/EOYAmt015426
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0286756
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0618507
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0161208
IRS990/TotalProgramServiceRevenueAmt06246
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt05645
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06246
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0504656
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt068
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0294914
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0633933
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt020600 Bucklodge Road
IRS990/USAddress/CityNm0Boyds
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020841
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0FMCA.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA MCMAKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum03019774833
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Friends of Montgomery County Animals Inc
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0237370815
ReturnHeader/Filer/InCareOfNm0% Linda McMakin
ReturnHeader/Filer/PhoneNum03019774833
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 386
ReturnHeader/Filer/USAddress/CityNm0Germantown
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020875
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0John Doolan CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012704 Found Stone Road 303
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Germantown
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd020876
ReturnHeader/PreparerPersonGrp/PhoneNum02406860927
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN DOOLAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-15T13:35:10-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.