GUARDIAN ANGELS CAT RESCUE INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- GUARDIAN ANGELS CAT RESCUE INC (EIN 80-0214641)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-13
- IRS object ID
- 202441349349203309
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T12:00:41-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 043006399 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAUMANN & BAUMANN CPAS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 40 WALNUT STREET SUITE 301 | AddressLine1Txt |
| City | WELLESLEY | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02481 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800214641 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GUARDIAN ANGELS CAT RESCUE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GUAR | BusinessNameControlTxt |
| Phone | 5123665670 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 5533 | AddressLine1Txt |
| City | WAYLAND | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 01778 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSAN CARSON | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 5123665670 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | SUSAN | PersonFirstNm |
| Person Last | CARSON | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KARL M BAUMANN | PreparerPersonNm |
| PTIN | P00118643 | PTIN |
| Phone | 7812390190 | PhoneNum |
| Preparation | 2024-05-09 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $127,175 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $104,493 | ContributionsGiftsGrantsEtcAmt |
| Other Revenue Total | $22,682 | OtherRevenueTotalAmt |
| Total Revenue | $127,175 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $9,000 | GrantsAndSimilarAmountsPaidAmt |
| Salaries Other Comp Empl Bnft | $48,000 | SalariesOtherCompEmplBnftAmt |
| Other Expenses Total | $137,159 | OtherExpensesTotalAmt |
| Total Expenses | $194,159 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$66,984 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $376,187 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $309,203 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,038 | BOYAmt |
| EOY | $310,808 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $379,038 | BOYAmt |
| EOY | $310,808 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,851 | BOYAmt |
| EOY | $1,605 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $376,187 | BOYAmt |
| EOY | $309,203 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | RESCUE AND ADOPTION OF CATS AND KITTENS; EDUCATION | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | IN 2023, 146 CATS AND KITTENS WERE RESCUED, AND 130 WERE PLACED. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $9,000 | GrantsAndAllocationsAmt |
| Program Service Expenses | $166,535 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $166,535 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (3 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| SUSAN CARSON | ||||
| PRESIDENT & CLERK | 40.00 | $48,000 | $0 | $0 |
| KIM ENGLER | ||||
| VICE PRESIDENT | 45.00 | $0 | $0 | $0 |
| SALLY GUPTA | ||||
| TREASURER | 20.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | 0 | MadeLoansToFromOfficersInd |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SALLY GUPTA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 11554 GUN FIGHT LANE | AddressLine1Txt |
| City | AUSTIN | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78748 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5123665670 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $153,062 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $202,703 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $159,004 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $123,374 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $104,493 | CurrentTaxYearAmt |
| Total | $742,636 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $42,780 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $28,315 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $13,534 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $17,930 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $22,575 | CurrentTaxYearAmt |
| Total | $125,134 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $195,842 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $231,018 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $172,538 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $141,304 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $127,068 | CurrentTaxYearAmt |
| Total | $867,770 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $867,770 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $107 | CurrentTaxYearAmt |
| Total | $291 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $36 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $38 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $40 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $70 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $107 | CurrentTaxYearAmt |
| Total | $291 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $195,878 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $231,056 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $172,578 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $141,374 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $127,175 | CurrentTaxYearAmt |
| Total | $868,061 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99970 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99980 | PublicSupportPY509Pct |
| Investment Income CY | 0.00030 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00020 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: ADOPTION FEES. AMOUNT: 22,575. DESCRIPTION: INTEREST INCOME. AMOUNT: 107. TOTAL TO FORM 990-EZ, LINE 8: 22,682. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CAT RESCUE. GRANTEE NAME: TUNDERING PAWS. GRANTEE ADDRESS: P.O. BOX 1555 DRIPPING SPRINGS, TX 78620. GRANTEE RELATIONSHIP: UNRELATED ID # 74-3010534. PROPERTY DESCRIPTION: CASH GRANT. METHOD USED TO DETERMINE BOOK VALUE: CASH. DATE OF GIFT: 03/01/23. AMOUNT GIVEN: 2,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CAT RESCUE. GRANTEE NAME: TUNDERING PAWS. GRANTEE ADDRESS: P.O. BOX 1555 DRIPPING SPRINGS, TX 78620. GRANTEE RELATIONSHIP: UNRELATED ID # 74-3010534. PROPERTY DESCRIPTION: CASH GRANT. METHOD USED TO DETERMINE BOOK VALUE: CASH. DATE OF GIFT: 05/26/23. AMOUNT GIVEN: 3,000. |
| FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID | ACTIVITY CLASSIFICATION: CAT RESCUE. GRANTEE NAME: TUNDERING PAWS. GRANTEE ADDRESS: P.O. BOX 1555 DRIPPING SPRINGS, TX 78620. GRANTEE RELATIONSHIP: UNRELATED ID # 74-3010534. PROPERTY DESCRIPTION: CASH GRANT. DATE OF GIFT: 11/24/23. AMOUNT GIVEN: 4,000. TOTAL INCLUDED ON FORM 990-EZ, LINE 10: 9,000. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: MEDICAL SERVICES. AMOUNT: 100,322. DESCRIPTION: CAT FOOD, LITTER & SUPPLIES. AMOUNT: 29,827. DESCRIPTION: PRINTING, POSTAGE & PUBLICATION. AMOUNT: 930. DESCRIPTION: ISHELTER SOFTWARE. AMOUNT: 400. DESCRIPTION: BANKING FEES & STATE FILING FEES. AMOUNT: 261. DESCRIPTION: PAYPAL SERVICE FEES. AMOUNT: 173. DESCRIPTION: LIABILITY INSURANCE. AMOUNT: 1,894. DESCRIPTION: VOLUNTEER MEETINGS & APPRECIATION. AMOUNT: 2,814. DESCRIPTION: TRAVEL TO MEETINGS. AMOUNT: 15. DESCRIPTION: LAUNDRY & CLEANING SUPPLIES. AMOUNT: 173. DESCRIPTION: PROFESSIONAL FEES. AMOUNT: 350. TOTAL TO FORM 990-EZ, LINE 16: 137,159. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 2,851. END OF YEAR AMOUNT: 1,605. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |