Baby Kitten Rescue

Nonprofit profile at a glance

EIN
862375290
IRS 990 coverage
2023–2025
Forms available
Form 990 2025, Form 990-EZ 2022, Form 990-N 2021
Location
El Segundo, CA, USA
Phone
9498872627
Rating
59
Verdict
MIXED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$40,851
Expenses
$54,704
Assets
$7,714
Liabilities
$3,211

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

5 people listed

People named in this filing

  • CAROLINE GRACE (DIRECTOR, CE)
  • PAMELA CHIU (CFO)
  • TRACY CARTER (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We specialize in neonatal, critical care, and special needs kitten rescue. This means we take in the smallest, sickest, most vulnerable and at-risk population. We believe these kittens' lives matter, and that they are worth the extra time, energy, and expense it takes to help them survive and thrive. We aspire to promote diversity, inclusivity, and compassion. Because of our donors, we are able to say yes to kittens no one else will, we are able to see miraculous recoveries of kittens no one thought would survive, and we are able to show the world that animals with disabilities can live full, rich, and happy lives.

What it reported doing in 2025

In-house critical care & rehabilitation: ensuring the most fragile kittens receive the highest quality care to increase their chance of survival through our in-house icu nurseries and critical care fosters. Most neonate kittens first spend at least a few days to a few weeks in the icu nursery before moving on to another foster. Each icu nursery is stocked with necessary critical care supplies including an incubator, oxygen concentrator, nebulizer, and advanced medical supplies. Critcial care fosters are stocked with life-saving, necessary medical supplies and medicine.

Operating model

Revenue model
Grant-funded. 98% of the money available for current operations came from government grants.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

MIXED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 71
  • Transparency & Controls: 90
  • Accountability: 12
  • Sustainability: 25
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.7%; rating input score 88
  • Program expense ratio: 65.5%; rating input score 66
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -33.9%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 0.14; rating input score 11; 11th percentile among comparable filings
  • Liabilities to assets ratio: 0.42; rating input score 9; 9th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: -58.5% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: -34.6% per year; rating input score 0; 12th percentile among comparable filings
  • Asset growth: -57.4% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • Where the money goes: 87.7% of revenue deployed · 65.5% of spending went to programs
  • Governance: 0 of 5 board members independent · 2 of 7 filing controls reported
  • Programs: 4 filed program accomplishments · $36K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 3 filing years from 2023 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 29/100.
  • High — Sustainability: Total-asset coverage ratio scored 11/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 9/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.