Scratching Post Cat Rescue

Nonprofit profile at a glance

EIN
462488147
IRS 990-EZ coverage
2023–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Peru, IN, USA
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal-Related N.E.C.

Reported finances

Revenue
$82,890
Expenses
$99,929
Assets
$16,461
Liabilities
$24,920

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Renee Day (President)

People named in this filing

  • Renee Day (President)
  • April Withrow (Treasurer)
  • Carol Stanley (Chair Person)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Provide sanctuary for stray and surrendered cats. We spay and neuter community cats in an effort to reduce the feline population. We provide medical assistance to cats in need

What it reported doing in 2025

Spay and Neuter community cats and return to colony

Operating model

Revenue model
Donor-supported. 92% 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. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 82
  • Sustainability: 22
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 91.6%; rating input score 92
  • Program expense ratio: 76%; rating input score 76

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -20.6%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.16; rating input score 16; 16th percentile among comparable filings
  • Liabilities to assets ratio: 1.51; rating input score 3; 3rd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 20.3% per year; rating input score 100; 81st percentile among comparable filings
  • Revenue growth: 1.2% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 63.7% per year; rating input score 100; 96th percentile among comparable filings

Details

  • Where the money goes: 91.6% of revenue deployed · 76% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 3 filed program accomplishments · $76K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 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 — Sustainability: Operating margin scored 21/100.
  • High — Sustainability: Total-asset coverage ratio scored 16/100.
  • High — Sustainability: Liabilities to assets ratio scored 3/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.