Shiva Foundation Aka Shiva Fund
Nonprofit profile at a glance
- EIN
- 333830696
- IRS 990-EZ coverage
- 2025–2025
- Forms available
- Form 990-EZ 2025
- Location
- Chattanooga, TN, USA
- Phone
- 7165784553
- Rating
- 84
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $5,547
- Expenses
- $5,409
- Assets
- $138
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- SHRUTHILA NARENDRA (PRESIDENT)
- ROXANNE WEST ADDISON (VICE PRESIDENT)
People named in this filing
- SHRUTHILA NARENDRA (PRESIDENT)
- ROXANNE WEST ADDISON (VICE PRESIDENT)
- BEVERLY JANKURA (TREASURER)
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
To improve the lives of community cats by reducing overpopulation through spay/neuter assistance, veterinary care, education, and compassionate advocacy.
What it reported doing in 2025
Shiva Foundation is dedicated to improving the lives of community cats by reducing overpopulation through spay/neuter assistance, veterinary care, education, and compassionate advocacy. During the organization's first year, Shiva Foundation helped 103 cats, provide spay/neuter surgeries and vaccinations for 90 community cats, assisted with veterinary medical care, supported local caregivers, and helped place 22 adoptable cats into homes. The organization also conducted fundraising efforts to support Trap Neuter Return initiatives and promote humane population control and animal welfare within the community.
Operating model
- Revenue model
- Donor-supported. 75% 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. Total assets are small relative to annual expenses; liquid coverage is unknown and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 99
- Transparency & Controls: 82
- Sustainability: 40
- Growth: NotEnoughData
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 97.5%; rating input score 98
- Program expense ratio: 100%; rating input score 100
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 2.5%; rating input score 49; 49th percentile among comparable filings
- Total-asset coverage ratio: 0.03; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: Limited
- Asset growth: Limited
Details
- Where the money goes: 97.5% of revenue deployed · 100% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $5K in reported program spending
- Leadership: top reported pay $0 · 5 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- 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: Total-asset coverage ratio scored 8/100.
- Moderate — Sustainability: Operating margin scored 49/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.