Civic Intelligence

Cat Town

990 • Fiscal year 2023 • EIN 27-3838132

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 01, 2024

P O Box 18675Oakland, CA 94619-0675

(510) 915-1454

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

45th percentile

0.01x

Higher debt load relative to assets than 45% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

43rd percentile

0.01x

Higher debt load relative to revenue than 43% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

20th percentile

-14%

Higher net margin than 20% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

78th percentile

$74,160

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

16th percentile

-13%

Faster asset growth than 16% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-9.8%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Down

$897,213

Down $128,925 (-13%) from 2022

Net Assets

Down

$889,266

Down $131,137 (-13%) from 2022

Liabilities

Up

$7,947

Up $2,212 (+39%) from 2022

Revenue

Down

$938,918

Down $101,726 (-9.8%) from 2022

Expenses

Up

$1,070,055

Up $133,440 (+14%) from 2022

Net Income

Down

-$131,137

Down $235,166 (-226%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2014: $126,463Liabilities 2014: $13,221Net Assets 2014: $113,2422014Assets 2015: $166,596Liabilities 2015: $14,896Net Assets 2015: $151,7002015Assets 2016: $292,962Liabilities 2016: $24,461Net Assets 2016: $268,5012016Assets 2017: $254,144Liabilities 2017: $57,736Net Assets 2017: $196,4082017Assets 2018: $256,352Liabilities 2018: $195Net Assets 2018: $256,1572018Assets 2019: $251,852Liabilities 2019: $264Net Assets 2019: $251,5882019Assets 2020: $449,554Liabilities 2020: $38,232Net Assets 2020: $411,3222020Assets 2021: $916,379Liabilities 2021: $5Net Assets 2021: $916,3742021Assets 2022: $1,026,138Liabilities 2022: $5,735Net Assets 2022: $1,020,4032022Assets 2023: $897,213Liabilities 2023: $7,947Net Assets 2023: $889,2662023Assets 2024: $980,730Liabilities 2024: $16,689Net Assets 2024: $964,0412024

Highlighted filing

2023

Assets$897,213
Liabilities$7,947
Net Assets$889,266

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2014: $355,853Expenses 2014: $245,177Net Income 2014: $110,6762014Revenue 2015: $631,675Expenses 2015: $593,191Net Income 2015: $38,4842015Revenue 2016: $774,906Expenses 2016: $658,141Net Income 2016: $116,7652016Revenue 2017: $688,694Expenses 2017: $760,787Net Income 2017: -$72,0932017Revenue 2018: $804,934Expenses 2018: $745,185Net Income 2018: $59,7492018Revenue 2019: $807,064Expenses 2019: $811,633Net Income 2019: -$4,5692019Revenue 2020: $851,090Expenses 2020: $691,356Net Income 2020: $159,7342020Revenue 2021: $1,309,959Expenses 2021: $804,907Net Income 2021: $505,0522021Revenue 2022: $1,040,644Expenses 2022: $936,615Net Income 2022: $104,0292022Revenue 2023: $938,918Expenses 2023: $1,070,055Net Income 2023: -$131,1372023Revenue 2024: $1,307,635Expenses 2024: $1,232,860Net Income 2024: $74,7752024

Highlighted filing

2023

Revenue$938,918
Expenses$1,070,055
Net Income-$131,137
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 1, 2024
Return Version
2023v5.0
Gross Receipts
$945,810
Mission and Program Overview

Mission

Cat town's mission is to transform the approach to saving shelter cats, reducing euthanasia nationwide. Our focus is to find great homes for cats who are considered unadoptable in the traditional rescue model.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$658,844$506,889▼ $151,955
Cash and Non-Interest-Bearing Accounts$190,324$216,544▲ $26,220
Land, Buildings, and Equipment, Net$147,314$130,955▼ $16,359
Investments in Publicly Traded Securities$24,298$35,087▲ $10,789
Prepaid Expenses and Deferred Charges$4,288$4,288→ $0
Inventories for Sale or Use$1,070$3,450▲ $2,380
Total Assets$1,026,138$897,213▼ $128,925
Liabilities
Other Liabilities$5,735$7,947▲ $2,212
Total Liabilities$5,735$7,947▲ $2,212
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,020,403$889,266▼ $131,137
Total Net Assets Fund Balance$1,020,403$889,266▼ $131,137
Total Liabilities and Net Assets / Fund Balance$1,026,138$897,213▼ $128,925

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$127,588$119,392$246,980
Other Land Buildings$315$13,245$13,560
Equipment$3,052$4,334$7,386
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Andrew DormanExecutive DiFT$72,000$2,160$74,160

Board Members and Trustees

NameTitle
Marla CorneliusPresident
Cynthia KopecBoard Member
David AbernathyBoard Member
Nara DahlbackaBoard Member
Stefanie KrausBoard Member
Willow LiroffSecretary
Jamie MillerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$864,994
Program Service Revenue
$66,061
Investment Income
$4,290
Other Revenue
$3,573
All Other Contributions
$846,455
Change in Net Assets
$-131,137

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory1$19,727Standard Retail Price
Other Non Cash Contri Table3$18,949Standard Retail Price
Other Non Cash Contri Table1$12,585Srp or Auction Sale Price
Securities Publicly Traded1$9,543Sale Price at Donation
Total Noncash Contributions6$60,804-
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$576,681
Other Expenses$493,374
Total Fundraising Expense$66,968
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$401,521$7,200$36,000$444,721
Fees for Services Other$184,770--$184,770
Occupancy$143,987--$143,987
Current Officers, Directors, Trustees, and Key Employees$36,000$18,000$18,000$72,000
Payroll Taxes$35,006$1,884$4,322$41,212
Other Expenses$34,249--$34,249
Interest-$17,533-$17,533
Fees for Services Accounting-$17,428-$17,428
Depreciation Depletion$17,367--$17,367
Information Technology$13,281$1,451-$14,732
Other Employee Benefits$10,430$469$1,077$11,976
Office Expenses$2,317$750$5,949$9,016
Insurance-$6,861-$6,861
Pension Plan Contributions$4,396$756$1,620$6,772
Advertising$3,361--$3,361
Travel$2,238--$2,238
Fees for Services Legal-$1,698-$1,698
Conferences and Meetings$1,035$423-$1,458
Total Functional Expenses$928,634$74,453$66,968$1,070,055
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$10,465
Fundraising Direct Expenses$6,892
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Online Auction$18,539---
Merchandise Sal$10,465$10,465$6,892$3,573
Total Events$29,004$10,465$6,892$3,573
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Vacation Accrual Liability$7,090
Simple Ira Liability$846
Sales Tax Payable$11
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A full copy of the 990 package is distributed to the board for their review prior to filing.

Form 990, Page 6, Part VI, Line 12C

All board members and officers have a duty to disclose any possible conflict of interest. The bylaws section 3 states: in connection with any actual or possible conflict of interest, an interested person must disclose the existence of the financial interest and be given the opportunity to disclose all material facts to the directors and members of committees with governing board delegated powers considering the proposed transaction or arrangement.

Form 990, Page 6, Part VI, Line 15A

The bylaws state: the board or compensation committee shall obtain and rely upon appropriate data as to comparability prior to approving the terms of compensation. Appropriate data may include the following: 1. Compensation levels paid by similarly situated organizations, both taxable and tax-exempt, for functionally comparable positions. "similarly situated" organizations are those of a similar size and purpose and with similar resources 2. The availability of similar services in the geographic area of this organization 3. Current compensation surveys compiled by independent firms 4. Actual written offers from similar institutions competing for the services of the person who is the subject of the compensation arrangement. The board or compensation committee will have obtained and relied upon appropriate data as to comparability if it obtains and relies upon data on compensation paid by three comparable organizations in the same or similar communities for similar services.

Form 990, Page 6, Part VI, Line 15B

The executive director, with consultation of board members, determines the salary and wages of the staff, based on comparable positions at similar agencies in oakland, ca

Form 990, Page 6, Part VI, Line 19

All agency documents, including the approved form 1023, filed 990s, and financial reports are available upon request.

Filing and Contact Details

Filer

Filer Name
Cat Town
EIN
27-3838132
Phone
5109151454
Address
P O BOX 18675, OAKLAND, CA 94619-0675

Signing Officer

Name
Andrew Dorman
Title
Executive Director
Phone
5109151454
Signed
2024-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Andrew Dorman
Formed
2010
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
19
Volunteers
275

Preparer

Firm
Marjtax Incorporated
Address
3542 FRUITVALE- AVE PMB 227, OAKLAND, CA 94602
Preparer
Marjorie Williams-jones
Phone
5104826204
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

During 2023, approximately 275 volunteers supported cat town's operations. Volunteer roles include fosters, interacting with visitors to the adoption center, socializing fearful cats and helping with marketing, fundraising, outreach and transportation. Cat town is lucky to have such a strong community of support and we could not do this work without our wonderful volunteers.

Form 990, Part III

Program service accomplishment 1 full statement our rescue and adoption program provides a safety net for cats who would be euthanized at the shelter because they seem unadoptable there, and because there is no other local rescue group who would help these cats. During 2023, we maintained a program of approximately 50 foster cats at any given time, including seniors with medical needs, cats recovering from surgery and cats who were so stressed or shut down at the shelter as to be unadoptable there. At our adoption center - the first of its kind in the usa - we house up to 50 cats in a completely cage-free environment. We focus on socializing older kittens through our forgotten kitten project. These are hard-to-place kittens who come into our municipal shelter partner at three months or older, after the ideal window for socializing them has closed. Because socializing them is so challenging, they are overlooked by other groups and at high risk for euthanasia. In addition, this center provides special housing for cats who are under socialized, older and/or have medical needs, allowing these cats to meet potential adopters in an environment where they feel safe.

Form 990, Part IX, Line 11G

Veterinarians 184,247 0 0 pet sitters 30 0 0 professional fees - other 493 0 0 total 184,770 0 0

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IRS990/OfficeExpensesGrp/TotalAmt09016
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IRS990/OtherExpensesGrp/Desc0RESCUE SUPPLIES - INKIND
IRS990/OtherExpensesGrp/Desc1RESCUE SUPPLIES
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IRS990/OtherExpensesGrp/TotalAmt134249
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt036000
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IRS990/PensionPlanContributionsGrp/FundraisingAmt01620
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IRS990/ProgSrvcAccomActy2Grp/Desc0THROUGH OUR EDUCATION AND PUBLIC OUTREACH PROGRAMS, WE INSPIRE OTHER ANIMAL WELFARE ORGANIZATIONS TO EMBRACE AND ADAPT OUR PROGRAMS FOR THEIR OWN COMMUNITIES. THROUGH OUR PARTNERSHIP WITH MADDIE'S FUND, WE HAVE TRAINED ANIMAL WELFARE PROFESSIONALS FROM 89 ORGANIZATIONS ACROSS 32 STATES ON ASSESSING,RESCUING, AND ADOPTING HARD-TO-PLACE CATS THAT ARE AT HIGH RISK FOR EUTHANASIA THROUGHOUT MANY PARTS OF THE COUNTRY. IN 2023 WE LAUNCHED AN ONLINE INSTRUCTOR-LED VERSION OF OUR TRAINING PROGRAM. IN ADDITION, WE SUPPORT OUR LOCAL COMMUNITY WITH INFORMATION AND RESOURCES ABOUT CAT CARE, WELFARE, REHOMING, TRAP-NEUTER-RETURN, AND OTHER ANIMAL WELFARE ISSUES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt058744
IRS990/ProgSrvcAccomActy3Grp/Desc0THROUGH OUR PET RETENTION PROGRAMS, WE ENABLE ADOPTERS OF CAT TOWN CATS TO KEEP THEIR ADOPTED PETS IN THEIR HOMES. FOR ALL ADOPTERS, WE OFFER EXTENSIVE COUNSELING AND BEHAVIORAL SUPPORT VIA OUR CASE MANAGEMENT PROGRAM FOR A WIDE VARIETY OF BEHAVIOR ISSUES. OUR IN-IT-FOR-LIFE HOSPICE PROGRAM PROVIDES FINANCIAL ASSISTANCE TO ADOPTERS OF CATS THAT HAVE UNTREATABLE, TERMINAL MEDICAL CONDITIONS, ENSURING THAT THE COST OF VETERINARY CARE DOES NOT BECOME A BARRIER TO FINDING GREAT HOMES FOR THESE CATS IN THEIR FINAL MONTHS OR YEARS.
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt04334
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0119392
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SIMPLE IRA LIABILITY
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IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0MERCHANDISE SAL
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt010465
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt010465
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DURING 2023, APPROXIMATELY 275 VOLUNTEERS SUPPORTED CAT TOWN'S OPERATIONS. VOLUNTEER ROLES INCLUDE FOSTERS, INTERACTING WITH VISITORS TO THE ADOPTION CENTER, SOCIALIZING FEARFUL CATS AND HELPING WITH MARKETING, FUNDRAISING, OUTREACH AND TRANSPORTATION. CAT TOWN IS LUCKY TO HAVE SUCH A STRONG COMMUNITY OF SUPPORT AND WE COULD NOT DO THIS WORK WITHOUT OUR WONDERFUL VOLUNTEERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PROGRAM SERVICE ACCOMPLISHMENT 1 FULL STATEMENT OUR RESCUE AND ADOPTION PROGRAM PROVIDES A SAFETY NET FOR CATS WHO WOULD BE EUTHANIZED AT THE SHELTER BECAUSE THEY SEEM UNADOPTABLE THERE, AND BECAUSE THERE IS NO OTHER LOCAL RESCUE GROUP WHO WOULD HELP THESE CATS. DURING 2023, WE MAINTAINED A PROGRAM OF APPROXIMATELY 50 FOSTER CATS AT ANY GIVEN TIME, INCLUDING SENIORS WITH MEDICAL NEEDS, CATS RECOVERING FROM SURGERY AND CATS WHO WERE SO STRESSED OR SHUT DOWN AT THE SHELTER AS TO BE UNADOPTABLE THERE. AT OUR ADOPTION CENTER - THE FIRST OF ITS KIND IN THE USA - WE HOUSE UP TO 50 CATS IN A COMPLETELY CAGE-FREE ENVIRONMENT. WE FOCUS ON SOCIALIZING OLDER KITTENS THROUGH OUR FORGOTTEN KITTEN PROJECT. THESE ARE HARD-TO-PLACE KITTENS WHO COME INTO OUR MUNICIPAL SHELTER PARTNER AT THREE MONTHS OR OLDER, AFTER THE IDEAL WINDOW FOR SOCIALIZING THEM HAS CLOSED. BECAUSE SOCIALIZING THEM IS SO CHALLENGING, THEY ARE OVERLOOKED BY OTHER GROUPS AND AT HIGH RISK FOR EUTHANASIA. IN ADDITION, THIS CENTER PROVIDES SPECIAL HOUSING FOR CATS WHO ARE UNDER SOCIALIZED, OLDER AND/OR HAVE MEDICAL NEEDS, ALLOWING THESE CATS TO MEET POTENTIAL ADOPTERS IN AN ENVIRONMENT WHERE THEY FEEL SAFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A FULL COPY OF THE 990 PACKAGE IS DISTRIBUTED TO THE BOARD FOR THEIR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS AND OFFICERS HAVE A DUTY TO DISCLOSE ANY POSSIBLE CONFLICT OF INTEREST. THE BYLAWS SECTION 3 STATES: IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BYLAWS STATE: THE BOARD OR COMPENSATION COMMITTEE SHALL OBTAIN AND RELY UPON APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO APPROVING THE TERMS OF COMPENSATION. APPROPRIATE DATA MAY INCLUDE THE FOLLOWING: 1. COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS, BOTH TAXABLE AND TAX-EXEMPT, FOR FUNCTIONALLY COMPARABLE POSITIONS. "SIMILARLY SITUATED" ORGANIZATIONS ARE THOSE OF A SIMILAR SIZE AND PURPOSE AND WITH SIMILAR RESOURCES 2. THE AVAILABILITY OF SIMILAR SERVICES IN THE GEOGRAPHIC AREA OF THIS ORGANIZATION 3. CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT FIRMS 4. ACTUAL WRITTEN OFFERS FROM SIMILAR INSTITUTIONS COMPETING FOR THE SERVICES OF THE PERSON WHO IS THE SUBJECT OF THE COMPENSATION ARRANGEMENT. THE BOARD OR COMPENSATION COMMITTEE WILL HAVE OBTAINED AND RELIED UPON APPROPRIATE DATA AS TO COMPARABILITY IF IT OBTAINS AND RELIES UPON DATA ON COMPENSATION PAID BY THREE COMPARABLE ORGANIZATIONS IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE DIRECTOR, WITH CONSULTATION OF BOARD MEMBERS, DETERMINES THE SALARY AND WAGES OF THE STAFF, BASED ON COMPARABLE POSITIONS AT SIMILAR AGENCIES IN OAKLAND, CA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL AGENCY DOCUMENTS, INCLUDING THE APPROVED FORM 1023, FILED 990S, AND FINANCIAL REPORTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7VETERINARIANS 184,247 0 0 PET SITTERS 30 0 0 PROFESSIONAL FEES - OTHER 493 0 0 TOTAL 184,770 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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