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      <Desc>Cat Guardians is a cageless shelter for cats in Lombard, IL. For 37 years, the shelter has matched homeless and abandoned cats with families and provided a permanent home for cats deemed "unadoptable" due to personality or age. The shelter is funded entirely by generous donors and adoption fees and staffed entirely by volunteers.</Desc>
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      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>30223</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>3427</NetUnrlzdGainsLossesInvstAmt>
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          <State>RESTRICTED</State>
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      <LandGrp>
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        <BookValueAmt>100000</BookValueAmt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>The mortgage for the building the shelter has operated since 1990.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part VI, Line 1d</FormAndLineReferenceDesc>
        <ExplanationTxt>Equipment and cages that are used daily for the cats in our care at the shelter.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>In fall 2025 two long-time board members went off the board. In September 2025, Cat Guardians elected a new board of directors. This was done by a majority vote of the volunteer members attending the monthly meeting. One of the first items the new board accomplished was to revise the organizational by-laws to bring them up to current non-profit standards and reflect how the organization was operating.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Cat Guardians has general members, who support the work of the organization through membership dues, and volunteer members, who volunteer a specified number of hours, as outlined in the by-laws. There are no stock holders for the organization.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Volunteer members of the organization, who work a specified number of hours per month, as outlined in the by-laws, have voting rights to elect Cat Guardians board members. Board member voting occurs at the annual meeting.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section A, Line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>All votes on matters of governance are taken by the Board of Directors. The Board may consult with volunteer members prior to the vote in order to gain information or different perspectives regarding the matter.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A draft copy of form 990 and supporting schedules is sent to the entire Board of Directors prior to filing. The Directors review the documents to verify the accuracy and completeness of the information and let the Treasurer and President know when it is ready to submit.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The Cat Guardians by-laws were substantially revised in September 2025. The revisions includes a conflict of interest policy, which stipulates that Directors and Officers must disclose any conflict of interest per federal government regulations. These provisions are monitored by the President, and elected officers agree to abide by the policies and procedures of Cat Guardians when they are elected annually.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>Upon request Cat Guardians makes governing records, policies, financial reports and tax filings available to the public. This would take place at the shelter by appointment.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Upon request Cat Guardians makes governing records, policies, financial reports and tax filings available to the public. This would be done at at the shelter by appointment.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part XI, Line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>A $100K note on the building owned by Cat Guardians was released during 2025.</ExplanationTxt>
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      <ExplanationTxt>Cat Guardians had a new Treasurer complete the 990 form this year, and it took longer than expected to coordiante wtih the previous Treasurer and complete the form. It will be filed by May 15th in the future.</ExplanationTxt>
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  </ReturnData>
</Return>