Batta Cats

Nonprofit profile at a glance

EIN
843474435
IRS 990 coverage
2022–2025
Forms available
Form 990 2025, Form 990-N 2021
Location
Spring Valley, OH, USA
Phone
9374010806
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$87,318
Expenses
$93,790
Assets
$72,754
Liabilities
$8,971

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

Leadership & pay

8 people listed

Executive titles in this filing

  • LESLIE BATTA (FOUNDER/CEO)
  • ELAINE ALLISON (PRESIDENT)

People named in this filing

  • LESLIE BATTA (FOUNDER/CEO)
  • ELAINE ALLISON (PRESIDENT)
  • MICHELLE SEWELL (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

Batta cats is a 501(c)(3) organization focused on reducing and preventing the increase of the stray and feral cat population by providing trap, neuter, return (tnr) services and education in the community.

What it reported doing in 2025

The organization performs tnr (trap, neuter, and return) in the greater dayton and surrounding areas. The cats are trapped, brought to a veterinary clinic where they are spayed/neutered, vaccinated, treated for any health conditions and are ear-tipped. After, they are returned to their original colony or fostered/adopted. During 2025, the organization helped 2,069 cats and were successful in finding forever homes for 376 of those cats. Batta cats also makes and provides winter cat shelters for stray and homeless cats. In 2025, the organization made more than 344 cat shelters which were distributed to community members who care for community cats.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 92
  • Accountability: 68
  • Sustainability: 36
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 25th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • 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: -7.4%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.78; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 20.2% per year; rating input score 100; 83rd percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 26% per year; rating input score 100; 92nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 8 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $94K in reported program spending
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.