Civic Intelligence

Cat Association

EIN 99-0193784 • 501(c)3 • Newman Lake, WA

Profile

A primary, but not the sole, purpose of the organization is the preservation of the history of civil air transport by providing for the proper care of archives, memorabilia, artifacts, photographs, movies, videos and other form of media concerning civil air transport, as well as the development of a documentary or similar production on the history of civil air transport.

26414 E Christine LaneNewman Lake, WA 99025

catassociation.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

19th percentile

0.00x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

43rd percentile

1.4%

Faster asset growth than 43% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-90%

Faster revenue growth than 1% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,300,334

Up $17,442 (+1.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,300,334

Up $17,442 (+1.4%) from 2023

Revenue

Down

$43,564

Down $386,239 (-90%) from 2023

Expenses

Up

$26,122

Up $3,745 (+17%) from 2023

Net Income

Down

$17,442

Down $389,984 (-96%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2021: $545,033Liabilities 2021: $0Net Assets 2021: $545,0332021Assets 2022: $875,466Liabilities 2022: $0Net Assets 2022: $875,4662022Assets 2023: $1,282,892Liabilities 2023: $0Net Assets 2023: $1,282,8922023Assets 2024: $1,300,334Liabilities 2024: $0Net Assets 2024: $1,300,3342024

Highlighted filing

2024

Assets$1,300,334
Liabilities$0
Net Assets$1,300,334

Operations Trend

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

$600K$400K$200K$0Revenue 2021: $476,881Expenses 2021: $19,467Net Income 2021: $457,4142021Revenue 2022: $341,671Expenses 2022: $10,718Net Income 2022: $330,9532022Revenue 2023: $429,803Expenses 2023: $22,377Net Income 2023: $407,4262023Revenue 2024: $43,564Expenses 2024: $26,122Net Income 2024: $17,4422024

Highlighted filing

2024

Revenue$43,564
Expenses$26,122
Net Income$17,442

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 13, 2025
Return Version
2024v5.2
Gross Receipts
$43,564
Mission and Program Overview

Mission

A primary, but not the sole, purpose of the organization is the preservation of the history of civil air transport by providing for the proper care of archives, memorabilia, artifacts, photographs, movies, videos and other form of media concerning civil air transport, as well as the development of a documentary or similar production on the history of civil air transport.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$870,681$384,219▼ $486,462
Cash and Non-Interest-Bearing Accounts$7,924$10,953▲ $3,029
Investments in Publicly Traded Securities$4,287$5,162▲ $875
Total Assets$1,282,892$1,300,334▲ $17,442
Other Assets Total$400,000$900,000▲ $500,000
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,282,892$1,300,334▲ $17,442
Total Net Assets Fund Balance$1,282,892$1,300,334▲ $17,442
Total Liabilities and Net Assets / Fund Balance$1,282,892$1,300,334▲ $17,442

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$900,000--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill ChenChairperson
Bruce BigonyPresident (part-year)
Cynthia ChennaultPresident (part-year)
Colin LampardVice President (part-year)
Vicky PetersVice President (part-year)
Carol MassaDirector
Dudley FosterDirector
Hugh HicksDirector
Mary ShaverDirector
Anne Sailer MalcolmSecretary (part-year)
Mary Anne McelorySecretary (part-year)
Tom McelroyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Ravenroost FilmsDocumentary Filming23838 PACIFIC COAST HIGHWAY UNIT 3, Malibu, CA 90265$500,000
Revenue and Support

Revenue Composition

Contributions and Grants
$22,761
Program Service Revenue
$0
Investment Income
$20,803
Other Revenue
$0
All Other Contributions
$3,341
Change in Net Assets
$17,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$26,122
Total Fundraising Expense$2,487
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$10,698--$10,698
Office Expenses-$9,332-$9,332
Fees for Services Legal-$3,370-$3,370
Other Expenses-$46$2,487$46
Total Functional Expenses$10,698$12,937$2,487$26,122
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
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 1A

The bylaws of the organization provide that an "executive management committee shall be responsible for the day-to-day operations of the association and shall have the powers of the board" except for those powers expressly reserved to the board in the bylaws.

Form 990, Part VI, Section A, Line 2

Vicky bigony peters and bruce bigony: family relationship. Tom mcelory and mary anne mcelory: family relationship.

Form 990, Part VI, Section A, Line 6

Members shall be those persons who (i) share in the association's purpose of preserving the history of civil air transport, (ii) have paid the dues, if any, (iii) met any other criteria set by the board for membership, and (iv) have been approved for such membership by the board, the chairperson of the board or the president.

Form 990, Part VI, Section A, Line 7A

Directors of the board shall be elected at a meeting of the members. The individuals holding the officer positions of chairperson of the board, president, vice president, secretary and treasurer, each of whom shall be elected by the members except as otherwise provided for in the bylaws. The remaining directors may be elected by the members or appointed by the chairperson of the board. Any director may be removed from the board by a vote of the board or membership.

Form 990, Part VI, Section A, Line 7B

See information provided for 7a. The bylaws may be amended or repealed by the approval of the board, except that amending or repealing certain sections of the bylaws shall also require the approval of the membership.

Form 990, Part VI, Section B, Line 11B

All documents provided to accountants to complete the form 990 are reviewed by at least two other board members who are familiar with ongoing financial issues. The form 990 is provided to the board prior to filing.

Form 990, Part VI, Section B, Line 12C

All directors are required to confirm annually in writing that they "(i) have received a copy of the organization's conflict of interest policy, (ii) have read and understood the policy, (iii) agree to comply with the policy, and (iv) understand that the cat association is charitable and in order to maintain its federal tax exemption it must engage primarily in activities which accomplish one or more of its tax-exempt purposes and that they "have been (and will be) in compliance with the policy throughout all of [the specified calendar year]."

Form 990, Part VI, Section C, Line 19

The entity's governing documents, policies, and financial statements are filed with the entity and provided to other parties upon request.

Filing and Contact Details

Filer

Filer Name
Cat Association
EIN
99-0193784
Phone
5092143419
Address
26414 E CHRISTINE LANE, NEWMAN LAKE, WA 99025

Signing Officer

Name
Bruce Bigony
Title
President
Phone
5092143419
Signed
2025-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bruce Bigony
Formed
2010
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
15

Preparer

Firm
Goehner Accountancy Corporation
Address
251 S LAKE AVENUE SUITE 730, PASADENA, CA 91101
Preparer
Kristin Creighton
Phone
6264496321
Raw XML Appendix382 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/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt056050
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01268219
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt020803
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt037979
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0279
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01046
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt060107
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.76320
IRS990ScheduleA/PublicSupportPY170Pct00.77560
IRS990ScheduleA/PublicSupportTotal170Amt01013817
IRS990ScheduleA/SubstantialContributorsTotAmt0254402
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt022762
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0391824
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0330411
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0467172
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt056050
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01268219
IRS990ScheduleA/TotalSupportAmt01328326
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0900000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DOCUMENTARY FILM
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0900000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BYLAWS OF THE ORGANIZATION PROVIDE THAT AN "EXECUTIVE MANAGEMENT COMMITTEE SHALL BE RESPONSIBLE FOR THE DAY-TO-DAY OPERATIONS OF THE ASSOCIATION AND SHALL HAVE THE POWERS OF THE BOARD" EXCEPT FOR THOSE POWERS EXPRESSLY RESERVED TO THE BOARD IN THE BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VICKY BIGONY PETERS AND BRUCE BIGONY: FAMILY RELATIONSHIP. TOM MCELORY AND MARY ANNE MCELORY: FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS SHALL BE THOSE PERSONS WHO (I) SHARE IN THE ASSOCIATION'S PURPOSE OF PRESERVING THE HISTORY OF CIVIL AIR TRANSPORT, (II) HAVE PAID THE DUES, IF ANY, (III) MET ANY OTHER CRITERIA SET BY THE BOARD FOR MEMBERSHIP, AND (IV) HAVE BEEN APPROVED FOR SUCH MEMBERSHIP BY THE BOARD, THE CHAIRPERSON OF THE BOARD OR THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTORS OF THE BOARD SHALL BE ELECTED AT A MEETING OF THE MEMBERS. THE INDIVIDUALS HOLDING THE OFFICER POSITIONS OF CHAIRPERSON OF THE BOARD, PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER, EACH OF WHOM SHALL BE ELECTED BY THE MEMBERS EXCEPT AS OTHERWISE PROVIDED FOR IN THE BYLAWS. THE REMAINING DIRECTORS MAY BE ELECTED BY THE MEMBERS OR APPOINTED BY THE CHAIRPERSON OF THE BOARD. ANY DIRECTOR MAY BE REMOVED FROM THE BOARD BY A VOTE OF THE BOARD OR MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SEE INFORMATION PROVIDED FOR 7A. THE BYLAWS MAY BE AMENDED OR REPEALED BY THE APPROVAL OF THE BOARD, EXCEPT THAT AMENDING OR REPEALING CERTAIN SECTIONS OF THE BYLAWS SHALL ALSO REQUIRE THE APPROVAL OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DOCUMENTS PROVIDED TO ACCOUNTANTS TO COMPLETE THE FORM 990 ARE REVIEWED BY AT LEAST TWO OTHER BOARD MEMBERS WHO ARE FAMILIAR WITH ONGOING FINANCIAL ISSUES. THE FORM 990 IS PROVIDED TO THE BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DIRECTORS ARE REQUIRED TO CONFIRM ANNUALLY IN WRITING THAT THEY "(I) HAVE RECEIVED A COPY OF THE ORGANIZATION'S CONFLICT OF INTEREST POLICY, (II) HAVE READ AND UNDERSTOOD THE POLICY, (III) AGREE TO COMPLY WITH THE POLICY, AND (IV) UNDERSTAND THAT THE CAT ASSOCIATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES AND THAT THEY "HAVE BEEN (AND WILL BE) IN COMPLIANCE WITH THE POLICY THROUGHOUT ALL OF [THE SPECIFIED CALENDAR YEAR]."
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ENTITY'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE FILED WITH THE ENTITY AND PROVIDED TO OTHER PARTIES UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt01300334
IRS990/TotalAssetsGrp/BOYAmt01282892
IRS990/TotalAssetsGrp/EOYAmt01300334
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt022761
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt02487
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012937
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt010698
IRS990/TotalFunctionalExpensesGrp/TotalAmt026122
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01282892
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01300334
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt010698
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt020803
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt043564
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01300334
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026414 E CHRISTINE LANE
IRS990/USAddress/CityNm0NEWMAN LAKE
IRS990/USAddress/StateAbbreviationCd0WA
IRS990/USAddress/ZIPCd099025
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IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0CATASSOCIATION.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BRUCE BIGONY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05092143419
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAT ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CATA
ReturnHeader/Filer/EIN0990193784
ReturnHeader/Filer/PhoneNum05092143419
ReturnHeader/Filer/USAddress/AddressLine1Txt026414 E CHRISTINE LANE
ReturnHeader/Filer/USAddress/CityNm0NEWMAN LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0954835865
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GOEHNER ACCOUNTANCY CORPORATION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0251 S LAKE AVENUE SUITE 730
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PASADENA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd091101
ReturnHeader/PreparerPersonGrp/PhoneNum06264496321
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIN CREIGHTON
ReturnHeader/ReturnTs02025-09-20T11:39:05-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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