Civic Intelligence

Culture & Animals Foundation Inc

EIN 56-1476178 • 501(c)3 • Brooklyn, NY

Profile

The culture & animals foundation (caf) is a non-profit organization whose mission is to support artists and scholars in advancing our understanding of and commitment to animals. By providing annual grants to scholars and artists, caf aims to appeal to individual intellect,creativity, and compassion, and build a greater respect for animal rights. Our work stems from the scholarship, passion, and commitment of renowned philosopher tom regan (19382017), who with his wife, nancy, created caf in 1985.

128 2nd PlBrooklyn, NY 11231

www.cultureandanimals.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

NTEE D • <$500k nonprofits • Source year 2024

Liabilities / Revenue

75th percentile

0.02x

Higher debt load relative to revenue than 75% of similar nonprofits.

NTEE D • <$500k nonprofits • Source year 2024

Net Margin

61st percentile

12%

Higher net margin than 61% of similar nonprofits.

NTEE D • <$500k nonprofits • Source year 2024

Top Officer Pay

98th percentile

$35,000

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 32.6% of source-year revenue.

NTEE D • <$500k nonprofits • Source year 2024

Asset Growth

54th percentile

5.3%

Faster asset growth than 54% of similar nonprofits.

NTEE D • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

31%

Faster revenue growth than 73% of similar nonprofits.

NTEE D • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$271,266

Up $13,728 (+5.3%) from 2023

Liabilities

Up

$2,546

Up $1,064 (+72%) from 2023

Net Assets

Up

$268,720

Up $12,664 (+4.9%) from 2023

Revenue

Up

$107,315

Up $25,284 (+31%) from 2023

Expenses

Down

$94,651

Down $111,981 (-54%) from 2023

Net Income

Up

$12,664

Up $137,265 (+110%) from 2023

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2019: $361,223Liabilities 2019: $4,361Net Assets 2019: $356,8622019Assets 2020: $314,898Liabilities 2020: $1,811Net Assets 2020: $313,0872020Assets 2021: $264,548Liabilities 2021: $1,000Net Assets 2021: $263,5482021Assets 2022: $381,702Liabilities 2022: $1,045Net Assets 2022: $380,6572022Assets 2023: $257,538Liabilities 2023: $1,482Net Assets 2023: $256,0562023Assets 2024: $271,266Liabilities 2024: $2,546Net Assets 2024: $268,7202024

Highlighted filing

2024

Assets$271,266
Liabilities$2,546
Net Assets$268,720

Operations Trend

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

$400K$200K$0-$200KRevenue 2019: $298,944Expenses 2019: $72,144Net Income 2019: $226,8002019Revenue 2020: $4,869Expenses 2020: $48,268Net Income 2020: -$43,3992020Revenue 2021: $1,283Expenses 2021: $50,822Net Income 2021: -$49,5392021Revenue 2022: $247,352Expenses 2022: $120,174Net Income 2022: $127,1782022Revenue 2023: $82,031Expenses 2023: $206,632Net Income 2023: -$124,6012023Revenue 2024: $107,315Expenses 2024: $94,651Net Income 2024: $12,6642024

Highlighted filing

2024

Revenue$107,315
Expenses$94,651
Net Income$12,664

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.0
Gross Receipts
$107,315
Mission and Program Overview

Mission

The Culture & Animals Foundation (CAF) is an all-volunteer-run, non-profit organization whose mission is to support artists and scholars in advancing our understanding of and commitment to animals. By providing annual grants to scholars and artists, CAF aims to appeal to individual intellect, creativity, and compassion, and build a greater respect for animal rights. Our work stems from the scholarship, passion, and commitment of renowned philosopher Tom Regan (19382017), who with his wife, Nancy, created CAF in 1985.

The culture & animals foundation (caf) is a non-profit organization whose mission is to support artists and scholars in advancing our understanding of and commitment to animals. By providing annual grants to scholars and artists, caf aims to appeal to individual intellect,creativity, and compassion, and build a greater respect for animal rights. Our work stems from the scholarship, passion, and commitment of renowned philosopher tom regan (19382017), who with his wife, nancy, created caf in 1985.

Program Services

DescriptionGrantsExpenses
CAF PROVIDES ANNUAL GRANTS TO SCHOLARS AND ARTISTS WORKING TO ENCOURAGE OUR UNDERSTANDING OF, AND CARE FOR, ANIMALS. OTHER EXPENSES ARE PUBLICITY SURROUNDING AND PROMOTION OF THE GRANTEES, LECTURESHIP, ARTS PRIZE, AND FELLOWSHIP VIA SOCIAL MEDIA AND NEWSLETTERS, AND TRAVEL AND ENTERTAINMENT FOR BOARD MEETINGS AND FOOD.$21,814$69,859
CAF OFFERS AN ANNUAL 2,000 (INCLUDED IN THE AMOUNT BELOW) FELLOWSHIP FOR RESEARCHING THE TOM REGAN ANIMAL RIGHTS ARCHIVES AT NORTH CAROLINA STATE UNIVERSITY.$3,142$3,142
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARTIN ROWEExecutive DiFT$35,000-$35,000
JILL HOWARD CHURCHPresident-$0--
RACHEL ROBISON-GREENESecretary-$0--
SUZANNE PENDERBoard Member-$0--
MARIANA ARELLANO CORBELLOBoard Member-$0--
CAROL KLINEBoard Member-$0--
KIM STALLWOODBoard Member-$0--
CANDACE LAUGHINGHOUSEBoard Member-$0--
KAREN REGANVice-Pres &-$0--
Filing and Contact Details

Filer

Filer Name
Culture & Animals Foundation Inc
EIN
56-1476178
Phone
9292143763
Address
128 2ND PL, BROOKLYN, NY 11231

Signing Officer

Name
Martin Rowe
Title
Executive Director
Phone
9292143763
Signed
2025-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Kimerling & Wisdom LLC
Address
150 BROADWAY RM 1105, NEW YORK, NY 10038
Preparer
Ross Wisdom CPA
Phone
2129860892
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10

Cash contribution: 21,814

Form 990-ez, Part I, Line 16

Expenses publicy and marketing 2,349 travel and meeting 2,795 oral history 624 insurance 686 administration expenses 2,709 banking fees 438 bookkeeping 600 bus. Reg. & filing fees 1,883 supplies & office expense 486 disability & workers comp 688 prizes 2,000 audio books 4,036 payroll fees 1,160 fellowship 10,000 martin's act &chart 2050 99 non-investment depreciation 57 total 30,610

Form 990-ez, Part II, Line 24

Office equipment 566 566 less accumulated depreciation 509 566 total 57 0

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 1,201 1,200 credit card payable 281 1,346

Form 990-ez, Part III

The culture & animals foundation (caf) is a non-profit organization whose mission is to support artists and scholars in advancing our understanding of and commitment to animals. By providing annual grants to scholars and artists, caf aims to appeal to individual intellect,creativity, and compassion, and build a greater respect for animal rights. Our work stems from the scholarship, passion, and commitment of renowned philosopher tom regan (19382017), who with his wife, nancy, created caf in 1985.

Form 990-ez, Part III, Line 28

Caf provides annual grants to scholars and artists working to encourage our understanding of, and care for, animals. Other expenses are publicity surrounding and promotion of the grantees, lectureship, arts prize, and fellowship via social media and newsletters, and travel and entertainment for board meetings and food.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CASH CONTRIBUTION: 21,814
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES PUBLICY AND MARKETING 2,349 TRAVEL AND MEETING 2,795 ORAL HISTORY 624 INSURANCE 686 ADMINISTRATION EXPENSES 2,709 BANKING FEES 438 BOOKKEEPING 600 BUS. REG. & FILING FEES 1,883 SUPPLIES & OFFICE EXPENSE 486 DISABILITY & WORKERS COMP 688 PRIZES 2,000 AUDIO BOOKS 4,036 PAYROLL FEES 1,160 FELLOWSHIP 10,000 MARTIN'S ACT &CHART 2050 99 NON-INVESTMENT DEPRECIATION 57 TOTAL 30,610
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CULTURE & ANIMALS FOUNDATION (CAF) IS A NON-PROFIT ORGANIZATION WHOSE MISSION IS TO SUPPORT ARTISTS AND SCHOLARS IN ADVANCING OUR UNDERSTANDING OF AND COMMITMENT TO ANIMALS. BY PROVIDING ANNUAL GRANTS TO SCHOLARS AND ARTISTS, CAF AIMS TO APPEAL TO INDIVIDUAL INTELLECT,CREATIVITY, AND COMPASSION, AND BUILD A GREATER RESPECT FOR ANIMAL RIGHTS. OUR WORK STEMS FROM THE SCHOLARSHIP, PASSION, AND COMMITMENT OF RENOWNED PHILOSOPHER TOM REGAN (19382017), WHO WITH HIS WIFE, NANCY, CREATED CAF IN 1985.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CAF PROVIDES ANNUAL GRANTS TO SCHOLARS AND ARTISTS WORKING TO ENCOURAGE OUR UNDERSTANDING OF, AND CARE FOR, ANIMALS. OTHER EXPENSES ARE PUBLICITY SURROUNDING AND PROMOTION OF THE GRANTEES, LECTURESHIP, ARTS PRIZE, AND FELLOWSHIP VIA SOCIAL MEDIA AND NEWSLETTERS, AND TRAVEL AND ENTERTAINMENT FOR BOARD MEETINGS AND FOOD.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III
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