Civic Intelligence

Rock Cats Rescue Inc.

EIN 82-4897059 • 501(c)3 • Brooks, GA

Pub. 78 Eligible

Profile

The mission of rock cats rescue, inc. Is to promote the mental and physical health benefits of cat training. Our organization advocates for feline fostering, rescue and adoption. We increase awareness of feline overpopulation and help find homes for homeless cats.

PO Box 376Brooks, GA 30205

rockcatsrescue.org

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-4.2%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

3rd percentile

-100%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$325,837

Down $14,439 (-4.2%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$325,837

Down $14,439 (-4.2%) from 2023

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $802,277 (-100%) from 2023

Expenses

Down

$0

Down $616,138 (-100%) from 2023

Net Income

Down

$0

Down $186,139 (-100%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$600K$400K$200K$0Assets 2019: $449,146Liabilities 2019: $50,669Net Assets 2019: $398,4772019Assets 2020: $441,677Liabilities 2020: $39,209Net Assets 2020: $402,4682020Assets 2021: $357,461Liabilities 2021: $39,712Net Assets 2021: $317,7492021Assets 2022: $253,508Liabilities 2022: $64,824Net Assets 2022: $188,6842022Assets 2023: $340,276Liabilities 2023: $0Net Assets 2023: $340,2762023Assets 2024: $325,837Liabilities 2024: $0Net Assets 2024: $325,8372024

Highlighted filing

2024

Assets$325,837
Liabilities$0
Net Assets$325,837
Open 2024 Filing

Operations Trend

Revenue Growth3rd percentile

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

$1.0M$500K$0-$500KRevenue 2019: $105,427Expenses 2019: $159,641Net Income 2019: -$54,2142019Revenue 2020: $497,305Expenses 2020: $435,422Net Income 2020: $61,8832020Revenue 2021: $239,572Expenses 2021: $324,291Net Income 2021: -$84,7192021Revenue 2022: $498,477Expenses 2022: $627,542Net Income 2022: -$129,0652022Revenue 2023: $802,277Expenses 2023: $616,138Net Income 2023: $186,1392023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024

Highlighted filing

2024

Revenue$0
Expenses$0
Net Income$0
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$325,837
Liabilities
$0
Net assets
$325,837
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.26$0.00$3.26$0.00$0.00$0.00
2023Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$8.02$6.16$1.86
2022Detailed filing. Detailed filing data is available for this year.$2.54$0.65$1.89$4.98$6.28$1.29
2021Detailed filing. Detailed filing data is available for this year.$3.57$0.40$3.18$2.40$3.24$0.85
2020Detailed filing. Detailed filing data is available for this year.$4.42$0.39$4.02$4.97$4.35$0.62
2019Detailed filing. Detailed filing data is available for this year.$4.49$0.51$3.98$1.05$1.60$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$0
Mission and Program Overview

Mission

The mission of rock cats rescue, inc. Is to promote the mental and physical health benefits of cat training. Our organization advocates for feline fostering, rescue and adoption. We increase awareness of feline overpopulation and help find homes for homeless cats.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$149,536$122,491▼ $27,045
Total Assets$340,276$325,837▼ $14,439
Other Assets Total$190,740$203,346▲ $12,606
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$340,276$325,837▼ $14,439
Total Net Assets Fund Balance$340,276$325,837▼ $14,439
Total Liabilities and Net Assets / Fund Balance$340,276$325,837▼ $14,439

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$122,491$328,096$450,587
Other Assets Org$203,346--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Samantha MartinPresident
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Rock Cats Rescue Inc
EIN
82-4897059
Phone
7733913357
Address
PO BOX 376, BROOKS, GA 30205

Signing Officer

Name
Samantha Martin
Title
President
Phone
7733913357
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samantha Martin
Formed
2018
Legal Domicile
Ga
Voting Board Members
8
Independent Board Members
7
Employees
1

Preparer

Firm
Exceedant Tax & Accounting
Address
125 HABERSHAM DR, FAYETTEVILLE, GA 30214
Preparer
George H Cardon
Phone
7704616077
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The mission of rock cats rescue, inc. Is to promote the mental and physical health benefits of cat training. Our organization advocates for feline fostering, rescue and adoption. We increase awareness of feline overpopulation and help find homes for homeless cats.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -14,439 rounding 0 total -14,439”

Raw XML Appendix249 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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IRS990/GrossReceiptsAmt00
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt018
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0328096
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0149536
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0122491
IRS990/LandBldgEquipCostOrOtherBssAmt0450587
IRS990/LegalDomicileStateCd0GA
IRS990/LoanOutstandingInd0false
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IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE MISSION OF ROCK CATS RESCUE, INC. IS TO PROMOTE THE MENTAL AND PHYSICAL HEALTH BENEFITS OF CAT TRAINING. OUR ORGANIZATION ADVOCATES FOR FELINE FOSTERING, RESCUE AND ADOPTION. WE INCREASE AWARENESS OF FELINE OVERPOPULATION AND HELP FIND HOMES FOR HOMELESS CATS.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0340276
IRS990/NetAssetsOrFundBalancesEOYAmt0325837
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IRS990/NoListedPersonsCompensatedInd0X
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0190740
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IRS990/OtherChangesInNetAssetsAmt0-14439
IRS990/PartialLiquidationInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt054293
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IRS990/PYOtherExpensesAmt0285748
IRS990/PYProgramServiceRevenueAmt0747984
IRS990/PYRevenuesLessExpensesAmt0186139
IRS990/PYSalariesCompEmpBnftPaidAmt0330390
IRS990/PYTotalExpensesAmt0616138
IRS990/PYTotalRevenueAmt0802277
IRS990/ReconcilationRevenueExpnssAmt00
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt053499
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0203346
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OTHER ASSETS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0122491
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0450587
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MISSION OF ROCK CATS RESCUE, INC. IS TO PROMOTE THE MENTAL AND PHYSICAL HEALTH BENEFITS OF CAT TRAINING. OUR ORGANIZATION ADVOCATES FOR FELINE FOSTERING, RESCUE AND ADOPTION. WE INCREASE AWARENESS OF FELINE OVERPOPULATION AND HELP FIND HOMES FOR HOMELESS CATS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -14,439 ROUNDING 0 TOTAL -14,439
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/PhoneNum07733913357
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030214
ReturnHeader/PreparerPersonGrp/PhoneNum07704616077
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GEORGE H CARDON
ReturnHeader/ReturnTs02025-11-14T12:34:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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