Civic Intelligence

Kauai Ferals

EIN 26-4305704 • 501(c)3 • Kekaha, HI

Profile

Resolve the homeless cat problem on kauai.

PO Box 143Kekaha, HI 96752

www.kauaicommunitycats.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.02x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

71st percentile

0.02x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

16th percentile

-39%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

22nd percentile

-35%

Faster asset growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-44%

Faster revenue growth than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$70,065

Down $42,787 (-38%) from 2023

Liabilities

Up

$4,893

Up $1,088 (+29%) from 2023

Net Assets

Down

$65,172

Down $43,875 (-40%) from 2023

Revenue

Down

$305,582

Down $5,581 (-1.8%) from 2023

Expenses

Up

$349,457

Up $15,058 (+4.5%) from 2023

Net Income

Down

-$43,875

Down $20,639 (-89%) from 2023

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2013: $15,077Net Assets 2013: $15,0772013Assets 2014: $21,075Liabilities 2014: $4,447Net Assets 2014: $16,6282014Assets 2015: $26,585Liabilities 2015: $2,733Net Assets 2015: $23,8522015Assets 2016: $10,588Liabilities 2016: $14,364Net Assets 2016: -$3,7762016Assets 2017: $13,897Liabilities 2017: $2,842Net Assets 2017: $11,0552017Assets 2018: $17,487Liabilities 2018: $621Net Assets 2018: $16,8662018Assets 2019: $116,080Liabilities 2019: $1,034Net Assets 2019: $115,0462019Assets 2020: $169,953Liabilities 2020: $3,819Net Assets 2020: $166,1342020Assets 2021: $207,759Liabilities 2021: $213Net Assets 2021: $207,5462021Assets 2022: $135,242Liabilities 2022: $2,959Net Assets 2022: $132,2832022Assets 2023: $112,852Liabilities 2023: $3,805Net Assets 2023: $109,0472023Assets 2024: $70,065Liabilities 2024: $4,893Net Assets 2024: $65,1722024

Highlighted filing

2024

Assets$70,065
Liabilities$4,893
Net Assets$65,172

Operations Trend

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

$400K$200K$0-$200KRevenue 2013: $29,412Expenses 2013: $36,393Net Income 2013: -$6,9812013Revenue 2014: $87,907Expenses 2014: $86,356Net Income 2014: $1,5512014Revenue 2015: $129,372Expenses 2015: $122,148Net Income 2015: $7,2242015Revenue 2016: $137,101Expenses 2016: $164,729Net Income 2016: -$27,6282016Revenue 2017: $100,334Expenses 2017: $85,503Net Income 2017: $14,8312017Revenue 2018: $69,400Expenses 2018: $63,589Net Income 2018: $5,8112018Revenue 2019: $233,999Expenses 2019: $135,819Net Income 2019: $98,1802019Revenue 2020: $335,609Expenses 2020: $284,521Net Income 2020: $51,0882020Revenue 2021: $346,948Expenses 2021: $305,536Net Income 2021: $41,4122021Revenue 2022: $195,321Expenses 2022: $270,584Net Income 2022: -$75,2632022Revenue 2023: $311,163Expenses 2023: $334,399Net Income 2023: -$23,2362023Revenue 2024: $305,582Expenses 2024: $349,457Net Income 2024: -$43,8752024

Highlighted filing

2024

Revenue$305,582
Expenses$349,457
Net Income-$43,875

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 11, 2025
Return Version
2024v5.0
Gross Receipts
$305,582
Mission and Program Overview

Mission

Resolve the homeless cat problem on Kauai

Resolve the homeless cat problem on kauai.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$55,232$45,550▼ $9,682
Cash and Non-Interest-Bearing Accounts$57,619$24,513▼ $33,106
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$112,852$70,065▼ $42,787
Other Assets Total$1$2▲ $1
Liabilities
Other Liabilities$3,805$4,893▲ $1,088
Total Liabilities$3,805$4,893▲ $1,088
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$109,047$65,172▼ $43,875
Total Net Assets Fund Balance$109,047$65,172▼ $43,875
Total Liabilities and Net Assets / Fund Balance$112,852$70,065▼ $42,787

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,340$121,474$136,814
Leasehold Improvements$30,210$3,357$33,567
Compensation and Service Providers

Board Members and Trustees

NameTitle
Liz StewartPresident
Susan RoweSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$305,582
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$305,582
Change in Net Assets
$-43,875
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$349,457
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel-$45,191-$45,191
All Other Expenses$12,632$28,051-$40,683
Other Expenses$33,070--$33,070
Depreciation Depletion-$18,746-$18,746
Fees for Services Accounting-$3,952-$3,952
Insurance$3,035--$3,035
Advertising-$1,566-$1,566
Office Expenses-$714-$714
Total Functional Expenses$251,237$98,220$0$349,457
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Cards$4,893
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
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, Part VI, Section B, Line 11B

Each board member was provided with a draft form of the 990 for review

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Kauai Ferals
EIN
26-4305704
Phone
8086318587
Address
PO BOX 143, KEKAHA, HI 96752

Signing Officer

Name
Susan Rowe
Title
Secretary
Signed
2025-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Liz Stewart
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
45

Preparer

Firm
Cedusky & Associates
Address
4-1579 Kuhio Hwy STE 212, Kapaa, HI 96746
Preparer
Amy Cedusky EA
Phone
8088227791
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

ANIMAL TRANSPORT: Column (A) - Total = $3081; Column (B) - Program Services = $3081; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

AUTO EXPENSE: Column (A) - Total = $60; Column (B) - Program Services = $0; Column (C) - Management & General = $60; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

BANK CHARGES: Column (A) - Total = $4495; Column (B) - Program Services = $0; Column (C) - Management & General = $4495; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CONTRIBUTIONS: Column (A) - Total = $150; Column (B) - Program Services = $0; Column (C) - Management & General = $150; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

DUES & SUBSCRIPTIONS: Column (A) - Total = $2754; Column (B) - Program Services = $0; Column (C) - Management & General = $2754; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

LICENSE: Column (A) - Total = $1224; Column (B) - Program Services = $0; Column (C) - Management & General = $1224; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

MEALS: Column (A) - Total = $52; Column (B) - Program Services = $0; Column (C) - Management & General = $52; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

RENT: Column (A) - Total = $13060; Column (B) - Program Services = $0; Column (C) - Management & General = $13060; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

REPAIRS: Column (A) - Total = $6185; Column (B) - Program Services = $0; Column (C) - Management & General = $6185; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

ROUNDING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TELEPHONE: Column (A) - Total = $71; Column (B) - Program Services = $0; Column (C) - Management & General = $71; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TRACKING: Column (A) - Total = $6958; Column (B) - Program Services = $6958; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

VOLUNTEER REIMBURSEMENTS: Column (A) - Total = $2593; Column (B) - Program Services = $2593; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

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

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IRS990ScheduleA/Total509Grp/TotalAmt01495343
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0305582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0311163
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0196041
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0346948
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0335609
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01495343
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/BookValueAmt015340
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0121474
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0136814
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030210
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt03357
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt033567
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04893
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARDS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt045550
IRS990ScheduleD/TotalLiabilityAmt04893
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH BOARD MEMBER WAS PROVIDED WITH A DRAFT FORM OF THE 990 FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANIMAL TRANSPORT: Column (A) - Total = $3081; Column (B) - Program Services = $3081; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AUTO EXPENSE: Column (A) - Total = $60; Column (B) - Program Services = $0; Column (C) - Management & General = $60; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BANK CHARGES: Column (A) - Total = $4495; Column (B) - Program Services = $0; Column (C) - Management & General = $4495; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRIBUTIONS: Column (A) - Total = $150; Column (B) - Program Services = $0; Column (C) - Management & General = $150; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DUES & SUBSCRIPTIONS: Column (A) - Total = $2754; Column (B) - Program Services = $0; Column (C) - Management & General = $2754; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7LICENSE: Column (A) - Total = $1224; Column (B) - Program Services = $0; Column (C) - Management & General = $1224; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEALS: Column (A) - Total = $52; Column (B) - Program Services = $0; Column (C) - Management & General = $52; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9RENT: Column (A) - Total = $13060; Column (B) - Program Services = $0; Column (C) - Management & General = $13060; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10REPAIRS: Column (A) - Total = $6185; Column (B) - Program Services = $0; Column (C) - Management & General = $6185; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ROUNDING: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12TELEPHONE: Column (A) - Total = $71; Column (B) - Program Services = $0; Column (C) - Management & General = $71; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13TRACKING: Column (A) - Total = $6958; Column (B) - Program Services = $6958; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14VOLUNTEER REIMBURSEMENTS: Column (A) - Total = $2593; Column (B) - Program Services = $2593; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0112852
IRS990/TotalAssetsEOYAmt070065
IRS990/TotalAssetsGrp/BOYAmt0112852
IRS990/TotalAssetsGrp/EOYAmt070065
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0305582
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt098220
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0251237
IRS990/TotalFunctionalExpensesGrp/TotalAmt0349457
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03805
IRS990/TotalLiabilitiesEOYAmt04893
IRS990/TotalLiabilitiesGrp/BOYAmt03805
IRS990/TotalLiabilitiesGrp/EOYAmt04893
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0109047
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt065172
IRS990/TotalProgramServiceExpensesAmt0251237
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305582
IRS990/TotalVolunteersCnt045
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0112852
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt070065
IRS990/TravelGrp/ManagementAndGeneralAmt045191
IRS990/TravelGrp/TotalAmt045191
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 143
IRS990/USAddress/CityNm0KEKAHA
IRS990/USAddress/StateAbbreviationCd0HI
IRS990/USAddress/ZIPCd096752
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0http://www.kauaicommunitycats.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN ROWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAUAI FERALS
ReturnHeader/Filer/BusinessNameControlTxt0KAUA
ReturnHeader/Filer/EIN0264305704
ReturnHeader/Filer/PhoneNum08086318587
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 143
ReturnHeader/Filer/USAddress/CityNm0KEKAHA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096752
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462674791
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cedusky & Associates
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04-1579 Kuhio Hwy STE 212
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kapaa
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0HI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd096746
ReturnHeader/PreparerPersonGrp/PhoneNum08088227791
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Amy Cedusky EA
ReturnHeader/ReturnTs02025-03-11T00:31:16-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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