Shadow Cats Rescue

Nonprofit profile at a glance

EIN
753152265
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Round Rock, TX, USA
Phone
5129229106
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$1,939,535
Expenses
$745,918
Assets
$3,624,881
Liabilities
$93,527

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

Leadership & pay

4 people listed

Highest reported compensation

  • SARAH MCCOBB (DIRECTOR): $70,000 total reported compensation
  • SHEILA SMITH (CO-PRES): $36,000 total reported compensation
  • JACKI QUAILE (CO-PRES): $36,000 total reported compensation

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

Overview

Mission

Support spay and neuter activities. Sanctuary for special needs cats and commun ity support for spay and neuter.

What it reported doing in 2025

Shadow cats is a long-term care and hospice facility for special needs cats. They provide a safe environment for ill and injured cates to live out their lives in a peaceful setting. Shawdow cats also promotes trap, neuter and return tnr and other spay/neuter services to humanely reduce the number of free roaming cats in our communities and to reduce the number of strays being turned into area shelters. Shadow cats assists other organizations and good samaritans through education, advocacy and by providing resources to assist them with ill and injured community cats and those in high kill shelters.

Operating model

Revenue model
Donor-supported. 97% 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

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

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 84
  • Accountability: 84
  • Sustainability: 77
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 34%; rating input score 34
  • Program expense ratio: 82.9%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 22nd 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: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 61.5%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 4.86; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 51; 51st percentile among comparable filings
  • Officer compensation ratio: 19%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: 11% per year; rating input score 100; 61st percentile among comparable filings
  • Revenue growth: 15.1% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 20.5% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 34% of revenue deployed · 82.9% of spending went to programs
  • Governance: 3 of 3 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $619K in reported program spending
  • Leadership: top reported pay $70K · 4 people listed
  • Consistency: 21 of 22 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 3 filed money-flow records
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 34/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 51/100.