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      <PriorPeriodAdjustmentsAmt>-89946</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <FormAndLineReferenceDesc>Pt III Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Income Part III, Line 12</ExplanationTxt>
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        <DepreciationAmt>33926</DepreciationAmt>
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      <TotalBookValueLandBuildingsAmt>25445</TotalBookValueLandBuildingsAmt>
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    <IRS990ScheduleM documentId="IRS990ScheduleM-01">
      <AnyPropertyThatMustBeHeldInd>false</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>true</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>false</ThirdPartiesUsedInd>
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    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt III, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE 2023 TAX YEAR, PCC SUCCESSFULLY COMPLETED A MULTI-YEAR PILOT PROGRAM DESIGNED TO TEST AND REFINE A SCALABLE NONPROFIT VETERINARY CLINIC MODEL AND RESOURCE CENTER. THROUGH THIS PILOT, PCC OPERATED ITS OWN VETERINARY CLINIC AND PROVIDED MORE THAN 3,300 SPAY/NEUTER SURGERIES, OVER 50 SPECIALTY SURGICAL PROCEDURES AND DISTRIBUTED HUNDREDS OF THOUSANDS OF POUNDS OF IN-KIND DONATIONS IN SUPPORT OF MUNICIPAL SHELTERS, REFERRED COMMUNITY CASES AND RECIPIENTS OF MEALS ON WHEELS TYPE PROGRAMS. THESE SERVICES REDUCED SHELTER INTAKE PRESSURE, IMPROVED LIVE-RELEASE OUTCOMES, AND EXPANDED ACCESS TO VETERINARY CARE FOR FAMILIES WHO OTHERWISE COULD NOT AFFORD SERVICES. IN ADDITION TO CLINICAL SERVICES, PCC PARTNERED WITH OTHER NONPROFIT ORGANIZATIONS AND MUNICIPAL ENTITIES TO DISTRIBUTE PET FOOD AND ESSENTIAL SUPPLIES TO SHELTERS AND PET-OWNING FAMILIES EXPERIENCING FINANCIAL HARDSHIP. THESE EFFORTS WERE INTEGRAL TO KEEPING PETS IN HOMES, REDUCING SHELTER SURRENDER, AND SUPPORTING PUBLIC HEALTH AND COMMUNITY STABILITY. THE 2023 TAX YEAR REFLECTS THE FINAL IMPLEMENTATION YEAR OF PCCS PILOT PHASE, DURING WHICH THE ORGANIZATION INTENTIONALY INVESTED IN PROGRAM CAPACITY, CLINICAL INFRACTUTURE, AND SERVICE DELIVERY IN PREPARATION FOR ITS NEXT PHASE OF GROWTH. LESSONS LEARNED DURING THE PILOT DIRECTLY INFORMED PCCS READINESS TO EXPAND SERVICES, INCLUDING PLANS TO OPEN A NONPROFIT VETERINARY CLININC ACESSIBLE TO THE PUBLIC USING A SLIDING-SCALE ABILITY-TO-PAY STRUCTURE TO INCREASE EARNED PROGRAM REVENUE WHILE MAINTAINING AFFORDABILITY FOR UNDERSERVED POPULATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS PROVIDED TO THE BOARD FOR REVIEW AND APPROVAL PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>PCC MAINTAINS A WRITTEN CONFLICT OF INTEREST POLICY. OFFICERS AND BOARD MEMBERS ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICTS ANNUALLY, AND COMPLIANCE IS MONITORED BY ORGANIZATIONAL LEADERSHIP. NO CONFLICTS REQUIRING DISCLOSURE WERE IDENTIFIED DURING THE 2023 TAX YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VII, Col (E)</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE 2023 TAX YEAR, PCC DID NOT PAY COMPENSATION TO OFFICERS OR BOARD MEMBERS. AS THE ORGANIZATION TRANSITIONS FROM A PILOT-PHASE MODEL TO EXPANDED PUBLIC-FACING OPERATIONS, PCC IS DEVELOPING FORMAL COMPENSATION POLICIES CONSISTENT WITH NONPROFIT BEST PRACTICES, INCLUDING THE USE OF COMPARABILITY DATA AND INDEPENDENT REVIEW WHEN COMPENSATION IS IMPLEMENTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCIAL RESULTS FOR THE 2023 TAX YEAR REFLECT PCCS INTENTIONAL INVESTMENT YEAR ASSOCIATED WITH THE COMPLETION OF ITS PILOT PROGRAM. DURING THIS PERIOD, THE ORGANIZATION STRATEGICALLY DEPLOYED RESOURCES TO EXPAND PROGRAM SERVICES, CLINICAL CAPACITY, AND COMMUNITY PARTNERSHIPS IN ADVANCE OF ANTICIPATED GROWTH IN PROGRAM SERVICE REVENUE AND MULTI-YEAR FUNDING. THE TEMPORARY DECREASE IN NET ASSETS AT YEAR-END IS ATTRIBUTABLE TO THE TIMING OF PROGRAM EXPENDITURES RELATIVE TO GRANT RECEIPTS AND EARNED REVENUE, AND DOES NOT REFLECT OPERATIONAL INSOLVENCY. PCC HAS HISTORICALLY DEMONSTRATED THE ABILITY TO SECURE NATIONAL PHILANTHROPIC SUPPORT, SUCCESSFULLY MANAGE LARGE-SCALE PROGRAM DELIVERY, AND ADJUST ITS FINANCIAL MODEL AS SERVICES SCALE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>IN 2022, THE ORGANIZATION CHANGED ITS NAME FROM KITTY CITY, INC. TO THE PET COMPASSION CENTERS TO MORE ACCURATELY REFLECT THE GROWTH OF ITS MISSION AND SERVICES. THE UPDATED NAME REFLECTS PCCS EVOLUTION INTO A REGIONAL PET AND HUMAN RESOURCE CENTER, SERVING THE TRI-STATE MEMPHIS AREA THROUGH VETERINARY CARE, COMMUNITY OUTREACH, EDUCATION, AND PARTNERSHIPS THAT ADVANCE PUBLIC HEALTH AND COMMUNITY WELL-BEING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>PCCS PROGRAMS ARE DESIGNED TO GENERATE MEASURABLE PUBLIC BENEFIT BY REDUCING MUNICIPAL SHELTER COSTS, PREVENTING THE SPREAD OF ZOONOTIC DISEASE, IMPROVING ANIMAL WELFARE OUTCOMES, AND SUPPORTING FAMILIES IN CRISIS. BY PROVIDING PREVENTIVE VETERINARY CARE AND ESSENTIAL PET RESOURCES, PCC HELPS STABILIZE HOUSEHOLDS, REDUCE SHLETER INTAKE, AND STRENGTHEN COMMUNITY RESILIENCE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>