Civic Intelligence

Abandoned Cat Team DBA Act Spayneuter Clinic

990 • Fiscal year 2015 • EIN 68-0454999

Jan 01, 2015 to Dec 31, 2015 • Filed on Feb 16, 2016

327 E Alpine AvenueStockton, CA 95204

(209) 462-7729

Siviq Scores

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

Liabilities / Assets

71st percentile

0.05x

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

58th percentile

0.00x

Higher debt load relative to revenue than 58% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Net Margin

30th percentile

-5.2%

Higher net margin than 30% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2015 filings • 501(c)3 • <$500k nonprofits • Source year 2015

Asset Growth

10th percentile

-44%

Faster asset growth than 10% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

40th percentile

-5.2%

Faster revenue growth than 40% of similar nonprofits.

2015 filings • 501(c)3 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Down

$34,305

Down $26,696 (-44%) from 2014

Net Assets

Down

$32,652

Down $25,372 (-44%) from 2014

Liabilities

Down

$1,653

Down $1,324 (-44%) from 2014

Revenue

Down

$487,387

Down $26,872 (-5.2%) from 2014

Expenses

Up

$512,759

Up $8,106 (+1.6%) from 2014

Net Income

Down

-$25,372

Down $34,978 (-364%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $96,397Liabilities 2011: $0Net Assets 2011: $96,3972011Assets 2012: $105,372Liabilities 2012: $29,574Net Assets 2012: $75,7982012Assets 2013: $62,430Liabilities 2013: $14,012Net Assets 2013: $48,4182013Assets 2014: $61,001Liabilities 2014: $2,977Net Assets 2014: $58,0242014Assets 2015: $34,305Liabilities 2015: $1,653Net Assets 2015: $32,6522015Assets 2016: $67,009Liabilities 2016: $3,816Net Assets 2016: $63,1932016Assets 2017: $63,607Liabilities 2017: $13,572Net Assets 2017: $50,0352017Assets 2018: $70,260Liabilities 2018: $13,274Net Assets 2018: $56,9862018Assets 2019: $15,759Liabilities 2019: $8,231Net Assets 2019: $7,5282019Assets 2020: $24,252Liabilities 2020: $13,308Net Assets 2020: $10,9442020Assets 2021: $129,352Liabilities 2021: $10,102Net Assets 2021: $119,2502021Assets 2022: $175,416Liabilities 2022: $10,562Net Assets 2022: $164,8542022Assets 2023: $205,658Liabilities 2023: $22,301Net Assets 2023: $183,3572023Assets 2024: $242,441Liabilities 2024: $30,229Net Assets 2024: $212,2122024

Highlighted filing

2015

Assets$34,305
Liabilities$1,653
Net Assets$32,652

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $372,317Expenses 2011: $445,080Net Income 2011: -$72,7632011Expenses 2012: $486,7252012Revenue 2013: $484,937Expenses 2013: $512,317Net Income 2013: -$27,3802013Revenue 2014: $514,259Expenses 2014: $504,653Net Income 2014: $9,6062014Revenue 2015: $487,387Expenses 2015: $512,759Net Income 2015: -$25,3722015Revenue 2016: $538,742Expenses 2016: $508,201Net Income 2016: $30,5412016Revenue 2017: $566,330Expenses 2017: $579,488Net Income 2017: -$13,1582017Revenue 2018: $629,006Expenses 2018: $622,055Net Income 2018: $6,9512018Revenue 2019: $633,252Expenses 2019: $682,710Net Income 2019: -$49,4582019Revenue 2020: $711,385Expenses 2020: $707,969Net Income 2020: $3,4162020Revenue 2021: $823,913Expenses 2021: $715,607Net Income 2021: $108,3062021Revenue 2022: $865,914Expenses 2022: $820,310Net Income 2022: $45,6042022Revenue 2023: $904,189Expenses 2023: $885,686Net Income 2023: $18,5032023Revenue 2024: $1,041,167Expenses 2024: $1,012,312Net Income 2024: $28,8552024

Highlighted filing

2015

Revenue$487,387
Expenses$512,759
Net Income-$25,372
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 16, 2016
Return Version
2015v2.0
Gross Receipts
$487,387
Mission and Program Overview

Mission

The purpose of this corporation is to humanely reduce the number of homeless cats and dogs in san joaquin county, california and surrounding areas. This is accomplished primarily through advancing spay/neuter efforts for cats and dogs by operation of a low cost, high volume, high quality spay/neuter clinic, and a trap/neuter/release (tnr) program for feral cats. Activities also include other animal assistance programs from time to time such as adoption programs for homeless pets and education of the public on spay/neuter benefits, responsible pet ownership and humane care and treatment of all animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$58,024$32,652▼ $25,372
Land, Buildings, and Equipment, Net$33,149$21,667▼ $11,482
Cash and Non-Interest-Bearing Accounts$22,777$7,563▼ $15,214
Prepaid Expenses and Deferred Charges$750$750→ $0
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-
Total Assets$61,001$34,305▼ $26,696
Other Assets Total$4,325$4,325→ $0
Liabilities
Other Liabilities$2,977$1,653▼ $1,324
Total Liabilities$2,977$1,653▼ $1,324
Net Assets / Fund Balance
Total Net Assets Fund Balance$58,024$32,652▼ $25,372
Total Liabilities and Net Assets / Fund Balance$61,001$34,305▼ $26,696

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,167$92,543$113,710
Equipment$500$5,500$6,000
Other Assets Org$4,325--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Susan J PixlerPresident
Ricardo Z ArandaSecretary
Lisa RoldanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,946
Program Service Revenue
$467,441
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,946
Change in Net Assets
$-25,372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$317,087
Salaries, Compensation, and Employee Benefits$195,672
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,183--$142,183
Occupancy$41,791--$41,791
Current Officers, Directors, Trustees, and Key Employees$34,827--$34,827
All Other Expenses$19,472--$19,472
Payroll Taxes$18,662--$18,662
Depreciation Depletion$11,482--$11,482
Insurance$11,435--$11,435
Fees for Services Accounting$8,740--$8,740
Other Expenses$8,111--$8,111
Advertising$5,510--$5,510
Office Expenses$3,176--$3,176
Travel$1,568--$1,568
Conferences and Meetings$536--$536
Total Functional Expenses$512,759$0$0$512,759
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
Payroll Taxes Payable$1,653
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 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, Part VI, Line 11B: Form 990 Review Process

The form 990 has been reviewed by the president. Other members of the governing body may receive a copy of form 990 upon request.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization regularly and consistently monitors and enforces compliance with the policy through the board meetings.

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

The board reviews market surveys and funds available for determining compensation.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes its governing documents, conflict of interest policy, and financial records available in their office which is available during operating hours to the public upon request. The tax returns are also filed with the california attorney general's website.

Filing and Contact Details

Filer

Filer Name
Abandoned Cat Team
EIN
68-0454999
Phone
2094627729
Address
327 E ALPINE AVENUE, STOCKTON, CA 95204

Signing Officer

Name
Susan J Pixler
Title
President
Signed
2016-02-16
Discuss with paid preparer
Yes

Organization Details

Formed
2000
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
19
Volunteers
4

Preparer

Firm
Ristau & Co Inc CPAs
Address
101 College Avenue Suite 1, Modesto, CA 95350-5979
Preparer
Kathaleen De Salles CPA
Phone
2095211376
Raw XML Appendix389 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.

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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt026145
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt062333
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0190016
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt07
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0467441
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0470351
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0447261
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0439977
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0309984
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02135014
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt04
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt07
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt02325030
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0487387
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0514270
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0484934
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0466122
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0372317
IRS990ScheduleA/Total509Grp/TotalAmt02325030
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0487387
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0514270
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0484937
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0466126
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0372317
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02325037
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0500
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05500
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04325
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021167
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt092543
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0113710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01653
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021667
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04325
IRS990ScheduleD/TotalLiabilityAmt01653
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 HAS BEEN REVIEWED BY THE PRESIDENT. OTHER MEMBERS OF THE GOVERNING BODY MAY RECEIVE A COPY OF FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE POLICY THROUGH THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD REVIEWS MARKET SURVEYS AND FUNDS AVAILABLE FOR DETERMINING COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL RECORDS AVAILABLE IN THEIR OFFICE WHICH IS AVAILABLE DURING OPERATING HOURS TO THE PUBLIC UPON REQUEST. THE TAX RETURNS ARE ALSO FILED WITH THE CALIFORNIA ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt061001
IRS990/TotalAssetsEOYAmt034305
IRS990/TotalAssetsGrp/BOYAmt061001
IRS990/TotalAssetsGrp/EOYAmt034305
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt019946
IRS990/TotalEmployeeCnt019
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0512759
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512759
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02977
IRS990/TotalLiabilitiesEOYAmt01653
IRS990/TotalLiabilitiesGrp/BOYAmt02977
IRS990/TotalLiabilitiesGrp/EOYAmt01653
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt058024
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt032652
IRS990/TotalProgramServiceExpensesAmt0512759
IRS990/TotalProgramServiceRevenueAmt0467441
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0467441
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0487387
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt061001
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt034305
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt01568
IRS990/TravelGrp/TotalAmt01568
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-08-17 19:52:53Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN J PIXLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ABANDONED CAT TEAM
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA ACT SPAYNEUTER CLINIC
ReturnHeader/Filer/BusinessNameControlTxt0ABAN
ReturnHeader/Filer/EIN0680454999
ReturnHeader/Filer/PhoneNum02094627729
ReturnHeader/Filer/USAddress/AddressLine1Txt0327 E ALPINE AVENUE
ReturnHeader/Filer/USAddress/CityNm0STOCKTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095204
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Ristau & Co Inc CPAs
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0101 College Avenue Suite 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Modesto
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0953505979
ReturnHeader/PreparerPersonGrp/PhoneNum02095211376
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathaleen De Salles CPA
ReturnHeader/ReturnTs02016-02-16T13:11:51-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.24$0.03$0.21$1.04$1.01$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.21$0.02$0.18$0.90$0.89$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.18$0.01$0.16$0.87$0.82$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.13$0.01$0.12$0.82$0.72$0.11
2020Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.71$0.71$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.02$0.01$0.01$0.63$0.68$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.07$0.01$0.06$0.63$0.62$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.57$0.58$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.07$0.00$0.06$0.54$0.51$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.03$0.00$0.03$0.49$0.51$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.06$0.00$0.06$0.51$0.50$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.06$0.01$0.05$0.48$0.51$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.03$0.08$0.49
2011Summary only. Only limited summary data is available for this year.$0.10$0.00$0.10$0.37$0.45$0.07