Black and Orange Cat Foundation

Nonprofit profile at a glance

EIN
203597894
IRS 990-EZ coverage
2016–2024
Forms available
Form 990 2014, Form 990-EZ 2024, Form 990-N 2015
Location
Plain City, OH, USA
Phone
6145731557
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$48,980
Expenses
$48,720
Assets
$6,103
Liabilities
$5,196

Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • ROBIN CRAFT (PRESIDENT AND FOUNDER)

People named in this filing

  • ROBIN CRAFT (PRESIDENT AND FOUNDER)
  • BOBBIE TIMMONS (TREASURER)
  • CAROL GAUL (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-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to decrease the cat overpopulation problem through public education and non-lethal humane management efforts that focus on spay/neuter services for stray and feral cats.

What it reported doing in 2024

The black and orange cat foundation works to reduce the number of stray, feral, and unwanted cats using humane management strategies and education. The organization also provides funding for spay, neuter, and other veterinary services. In 2024, the organization had 37 adoptions and approximately 116 cats were spayed/neutered.

Operating model

Revenue model
Donor-supported. 95% 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. Program spending has declined or grown slowly and revenue has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 96
  • Transparency & Controls: 100
  • Sustainability: 33
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96.1%; rating input score 96
  • Program expense ratio: 96.7%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 0.5%; rating input score 47; 47th percentile among comparable filings
  • Total-asset coverage ratio: 0.13; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.85; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 45th percentile among comparable filings
  • Revenue growth: -1% per year; rating input score 0; 47th percentile among comparable filings
  • Asset growth: -2.6% per year; rating input score 0; 30th percentile among comparable filings

Details

  • Where the money goes: 96.1% of revenue deployed · 96.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $47K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • 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 — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Sustainability: Operating margin scored 47/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.