2024-09-05T17:05:22-05:00 2023-12-31 930900579 MCDONALD JACOBS PC 121 SW SALMON ST STE 1100 PORTLAND OR 97204 990 2023-01-01 200773189 CAT ADOPTION TEAM CATA 5039258903 14175 SW GALBREATH DR SHERWOOD OR 97140 KAREN GREEN EXECUTIVE DIRECTOR 5039258903 2024-09-05 1 0 SANG AHN P00540880 5032270581 2023 2024-08-08 14:25:15Z KAREN GREEN 14175 SW GALBREATH DR SHERWOOD OR 97140 3945705 0 X WWW.CATADOPTIONTEAM.ORG X 2004 OR TO SAVE THE LIVES OF HOMELESS, SICK AND INJURED CATS AND TO WORK WITH OUR COMMUNITY TO PROVIDE FELINE EXPERTISE AND QUALITY PROGRAMS AND SERVICES FOR PEOPLE AND CATS. 11 11 54 537 -16332 0 2127245 2332733 616703 707704 59087 107417 142183 181256 2945218 3329110 0 38267 0 0 1958621 2300329 0 0 281898 880181 881417 2838802 3220013 106416 109097 9317145 10488977 768259 952881 8548886 9536096 X TO SAVE THE LIVES OF HOMELESS, SICK AND INJURED CATS AND TO WORK WITH OUR COMMUNITY TO PROVIDE FELINE EXPERTISE AND QUALITY PROGRAMS AND SERVICES FOR PEOPLE AND CATS. 0 0 2770930 38267 760920 CAT ADOPTION TEAM (CAT OR THE ORGANIZATION) IS AN OREGON NONPROFIT ORGANIZATION ESTABLISHED IN 1998. CAT'S MISSION IS TO SAVE THE LIVES OF HOMELESS, SICK, AND INJURED CATS AND TO WORK WITH THE COMMUNITY TO PROVIDE FELINE EXPERTISE AND QUALITY PROGRAMS AND SERVICES FOR PEOPLE AND CATS.CAT'S REVENUE SOURCES INCLUDE DONATIONS, SPONSORSHIPS, BEQUESTS AND GRANTS FROM INDIVIDUALS, BUSINESS, AND FOUNDATIONS; ADOPTION AND HOSPITAL FEES; RENTAL INCOME, AND RETAIL AND THRIFT STORE SALES.CONTINUED ON SCHEDULE OCAT OPERATES THE FOLLOWING PROGRAMS:SHELTER: CAT IS THE PACIFIC NORTHWEST'S LARGEST NONPROFIT FELINE-ONLY SHELTER. LOCATED IN SHERWOOD, CAT'S SHELTER CAN ACCOMMODATE UP TO 200 CATS AND KITTENS. MOST CATS (72%) TAKEN IN BY CAT COME FROM 35-45 SHELTER AND RESCUE PARTNERS THROUGH CAT'S NINE LIVES TRANSFER PROGRAM. CAT OFFERS ENRICHMENT, BEHAVIOR MODIFICATION, FULL-SERVICE VETERINARY CARE AND A VARIETY OF HOUSING OPTIONS TO MEET THE INDIVIDUAL NEEDS OF THE CATS AND KITTENS IN ITS CARE.ADOPTION: IN 2023, CAT FOUND HOMES FOR 3,182 CATS AND KITTENS FROM ITS SHELTER, OFFSITE ADOPTION CENTERS AND FOSTER HOMES. ADOPTABLE CATS AND KITTENS ARE AVAILABLE FOR VIEWING AT CATADOPTIONTEAM.ORG, PETFINDER.COM AND ADOPTAPET.COM.HOSPITAL: WITH AN ONSITE HOSPITAL AND A PROFESSIONAL VETERINARY TEAM, CAT PROVIDES PREVENTIVE CARE, SURGERY, AND DENTAL CARE, AND TREATMENT FOR VARIOUS ILLNESSES AND INJURIES. THE HOSPITAL INCLUDES A SURGICAL SUITE, X-RAY AND LABORATORY SERVICES, AND ISOLATION WARDS TO CARE FOR CATS WITH INFECTIOUS DISEASES. FOSTER CARE: CAT'S FOSTER PROGRAM PROVIDES CARE FOR KITTENS AND CATS WHO NEED EXTRA SUPPORT (NEONATAL CARE, MEDICAL TREATMENT, SOCIALIZATION, ETC.) AND/OR SPECIAL HOUSING WHILE PREPARING FOR OR AWAITING ADOPTION. CAT'S KITTEN FOSTER PROGRAM IS NATIONALLY RECOGNIZED AND MODELED. IN 2023, CAT'S VOLUNTEER FOSTER HOMES CARED FOR 838 KITTENS AND 166 ADULTS (INCLUDING 48 MOTHER CATS).SPAY/NEUTER: IN ADDITION TO ENSURING THAT ALL ADOPTED CATS AND KITTENS ARE SPAYED OR NEUTERED, CAT ALSO PROVIDES LOW-COST SPAY/NEUTER SERVICES FOR CATS WHOSE OWNERS ARE LOW INCOME OR ON PUBLIC ASSISTANCE. IN 2023, CAT PERFORMED 1,206 SURGERIES AS PART OF SPAY & SAVE (OFFERED BY SEVERAL ANIMAL SHELTER ALLIANCE OF PORTLAND PARTNERS)CAT HELPLINE: THE CAT HELPLINE OFFERS RESOURCES AND ADVICE TO HELP CAT OWNERS AND OTHERS WHO ARE STRUGGLING TO KEEP OR CARE FOR THEIR OWN CAT OR TRYING TO RE-HOME A CAT. PART OF THE HELPLINE, THE KEEPING CATS IN HOMES PROGRAM PROVIDES ONE-TIME FINANCIAL ASSISTANCE WITH VETERINARY BILLS OR OTHER EXPENSES FOR CAT OWNERS EXPERIENCING FINANCIAL HARDSHIP. SHORT-TERM EMERGENCY BOARDING IS ALSO AVAILABLE FOR CAT OWNERS WHO ARE TEMPORARILY UNABLE TO HOUSE THEIR CATS. THE GOAL OF THE CAT HELPLINE IS TO HELP KEEP CATS IN THEIR HOMES AND OUT OF SHELTERS WHENEVER POSSIBLE.COLLABORATION: CAT IS A FOUNDING PARTNER OF THE ANIMAL SHELTER ALLIANCE OF PORTLAND (ASAP), A COALITION OF SHELTERS AND VETERINARY ORGANIZATIONS. WORKING TOGETHER, ASAP PARTNER SHELTERS HAVE INCREASED THE SAVE RATE FOR CATS IN THE GREATER PORTLAND METRO AREA. CAT ALSO WORKS WITH OTHER PUBLIC AND PRIVATE SHELTERS AND ANIMAL WELFARE ORGANIZATIONS IN OREGON, WASHINGTON AND BEYOND.FOOD BANK: THE CAT FOOD BANK HELPS HOMEBOUND CAT OWNERS BY DISTRIBUTING CAT FOOD IN PARTNERSHIP WITH MEALS ON WHEELS PROGRAMS AND SENIOR CENTERS IN THREE WASHINGTON COUNTY CITIES. THRIFT STORE: CAT OPERATES A THRIFT STORE IN THE RALEIGH HILLS NEIGHBORHOOD OF PORTLAND; THE PROCEEDS FROM SALES SUPPORT CAT'S OPERATIONS. THE THRIFT STORE ALSO RAISES AWARENESS ABOUT CAT, HOUSES SPECIAL NEEDS CATS AVAILABLE FOR ADOPTION, AND HOSTS AND PARTICIPATES IN COMMUNITY EVENTS TO ENGAGE THE PUBLIC IN CAT ACTIVITIES.ALEECE RUNGE FUND FOR SENIOR CATS: THANKS TO A GENEROUS PLANNED GIFT, CAT OFFERS SEVERAL SPECIAL PROGRAMS AND SERVICES FOR CATS AGE EIGHT AND OVER THROUGH THE ALEECE RUNGE FUND FOR SENIOR CATS. THE FUND HELPS COVER EXTRA PRE-ADOPTION HEALTH SCREENING, IN-HOUSE MEDICAL CARE, POST-ADOPTION VETERINARY SUPPORT, AND FINANCIAL ASSISTANCE TO HELP COMMUNITY MEMBERS KEEP AND CARE FOR THEIR SENIOR CATS. 2770930 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 9 0 54 1 1 1 0 0 0 0 1 1 0 0 0 1 0 0 0 X 11 11 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OR X KAREN GREEN 5039258903 14175 SW GALBREATH DR SHERWOOD OR 97140 MEREDITH FLORINE PRESIDENT/DIRECTOR 3.00 X X 0 0 0 NATALIE PASCALE VICE PRESIDENT/ DIRECTOR 2.00 X X 0 0 0 JILL TICHENOR TREASURER/DIRECTOR 2.00 X X 0 0 0 TOM FREEMAN SECRETARY/DIRECTOR 2.00 X X 0 0 0 TIA KAUFFMAN DIRECTOR 1.00 X 0 0 0 BRANDON SMITH DIRECTOR 1.00 X 0 0 0 ZOE TOKAR DVM DIRECTOR 1.00 X 0 0 0 MAX WOODS DIRECTOR 1.00 X 0 0 0 LYNN HEALY DVM DIRECTOR 1.00 X 0 0 0 CLAIRE MICHIE DIRECTOR 1.00 X 0 0 0 GWYN MCALPINE DIRECTOR 1.00 X 0 0 0 KAREN GREEN EXECUTIVE DIRECTOR 40.00 X 138991 0 2567 DIANNE BROWN MEDICAL DIRECTOR 40.00 X 150462 0 0 ALEXA M BELL STAFF VETERINARIAN 40.00 X 103611 0 1886 KRISTI J BROOKS DIRECTOR OF OPERATIONS 40.00 X 105157 0 0 498221 0 4453 4 0 1 0 0 107257 32709 2192767 433605 2332733 ANIMAL ADOPTION FEES 900099 560241 560241 ANIMAL MEDICAL SERVICE 900099 135027 135027 SHELTER TRANSFER FEES 900099 12436 12436 707704 107417 107417 112200 119123 -6923 -6923 -16332 9409 218277 107257 88889 129388 129388 461799 408583 53216 53216 MISCELLANEOUS INCOME 900099 5575 5575 5575 3329110 760920 -16332 251789 38267 38267 145732 129343 5513 10876 1896048 1682821 71725 141502 21470 19056 812 1602 76667 68045 2900 5722 160412 142372 6068 11972 282 182 88 12 13999 9025 4370 604 174904 112755 54599 7550 14586 14386 200 172133 74354 9960 87819 90016 86024 2218 1774 16445 15586 859 7763 7747 9 7 66388 60413 3320 2655 18980 17272 1708 ANIMAL SUPPLIES 281035 280541 494 BAD DEBT EXPENSE 300 154 47 99 24586 12587 3848 8151 3220013 2770930 167185 281898 59953 203585 766833 182007 109822 421594 14952 87312 97807 81412 87552 2689807 977067 1733769 1712740 2588319 3605638 3874773 4178054 9317145 10488977 45759 305760 388874 350196 333626 296925 768259 952881 X 4351026 4978763 4197860 4557333 8548886 9536096 9317145 10488977 X 109097 311565 566548 X X 0 1 X 1 0 X 1810935 1953263 2166422 2127245 2332733 10390598 1810935 1953263 2166422 2127245 2332733 10390598 948531 9442067 106063 98418 115795 144484 182162 646922 14290 5575 19865 11057385 3541464 0.85390 0.85010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 600000 600000 1400000 586250 813750 413532 150336 263196 271629 235835 35794 4646 4646 0 1712740 CHARITABLE REMAINDER ANNUITY TRUST 1277280 BENEFICIAL INTEREST IN ASSETS HELD BY A FOUNDATION 2710752 OPERATING LEASE RIGHT OF USE ASSETS 190022 4178054 ACCRUED PAYROLL & VACATION 105038 OPERATING LEASE LIABILITIES 191887 296925 X 4312485 878113 7186 98076 983375 3329110 0 3329110 3325275 7186 98076 105262 3220013 0 3220013 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE PROVISIONS OF FASB ASC TOPIC 740 ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS EVALUATED THE ORGANIZATION'S TAX POSITIONS AND CONCLUDED THAT THERE ARE NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH PROVISIONS OF THIS TOPIC. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME 98,076. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME 98,076. WHISKER WONDERLAND 163117 107257 55860 14150 31765 11868 34101 163117 107257 55860 14150 31765 11868 34101 91884 -36024 1 KEEPING CATS IN HOMES 86 25891 12376 RETAIL VALUE OF GOODS AND SERVICES VETERINARY GOODS AND SERVICES PART I, LINE 2: CAT'S "KEEPING CATS IN HOMES" PROGRAM PROVIDES ONE-TIME ASSISTANCE TO HELP PET OWNERS WHO ARE EXPERIENCING FINANCIAL HARDSHIP KEEP AND CARE FOR THEIR CATS. MOST OFTEN IT'S VETERINARY ASSISTANCE THAT'S NEEDED: CAT MAY PROVIDE THIS IN OUR ON-SITE HOSPITAL OR PAY OUTSIDE CLINICS DIRECTLY FOR CARE GIVEN TO PRIVATELY OWNED CATS. PAYMENTS ARE NOT MADE TO THE PET OWNERS. THE MAXIMUM AMOUNT OF FINANCIAL SUPPORT PER CAT IS $1,000 BUT THE AVERAGE IS $400-500. X 0 0 X X X 0 0 0 1 0 0 0 0 0 DIANNE BROWN MEDICAL DIRECTOR 150462 0 0 0 0 0 0 0 0 0 150462 0 0 0 PART I, LINE 1A IN DECEMBER 2023, ALL CAT EMPLOYEES WHO HAD BEEN EMPLOYED SINCE AT LEAST NOVEMBER 2023 RECEIVED A YEAR-END BONUS, GROSSED UP TO INCLUDE FICA TAXES. THIS APPLIED TO ALL EMPLOYEES LISTED ON THE "COMPENSATION" TAB. PART I, LINE 1B YEAR-END BONUSES, IF APPROVED, ARE CONSIDERED AND VOTED ON INITIALLY BY THE FINANCE COMMITTEE AND THEN BY THE BOARD OF DIRECTORS, FOLLOWING GUIDELINES PREVIOUSLY ESTABLISHED BY THE BOARD AND IN LINE WITH THE ORGANIZATION'S YEAR-TO-DATE FINANCIAL ACTIVITY. PART I, LINE 5 OUR BONUS GUIDELINES INDICATE THAT YEAR-END STAFF BONUSES WILL BE CONSIDERED ONLY WHEN THE ORGANIZATION HAS RECEIVED NET REVENUE ABOVE WHAT WAS BUDGETED FOR THE YEAR, AND DO NOT ALLOW FOR GREATER THAN 50% OF THAT EXCESS REVENUE TO BE APPLIED TO THOSE BONUSES. BONUSES APPLY TO ALL EMPLOYEES, NOT JUST HIGHLY COMPENSATED EMPLOYEES. ANOTHER CONSIDERATION IS THE ORGANIZATION'S PERFORMANCE ON KEY GOALS AND RESPONSE TO OBSTACLES DURING THE YEAR. X THRIFT STORE ITEMS 74228 350558 SALES PRICE X FOOD AND LITTER FOR SHELTER 2334 83047 SALES PRICE 0 1 1 PART I, LINE 32B: THE ORGANIZATION USES THIRD PARTY WEBSITES SUCH AS EBAY TO SELL DONATED ITEMS. THE ORGANIZATION USES A THIRD PARTY VENDOR TO PROCESS AND AUCTION DONATED VEHICLES. FOR HIGH VALUE, SPECIALTY ITEMS, THE ORGANIZATION CONSIGNS THROUGH AN AUCTION HOUSE. FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION AMENDED ITS BYLAWS DURING THE YEAR. THE FOLLOWING CHANGES WERE ADOPTED: 3.2 NUMBER: CAN CHANGE MAXIMUM NUMBER BY AMENDING BYLAWS. (NEW) 3.3 ELECTION AND TERM: REMOVED PROVISION SPECIFYING EXECUTIVE COMMITTEE MEMBER MAY STAY ON BOARD WHILE ON COMMITTEE. 3.6 VACANCIES: CLARIFIED FILLING VACANCIES AND TERMS OF DIRECTORS WHO FILL VACANCY. 3.8 ANNUAL MEETINGS: CLARIFICATION OF PURPOSE FOR ANNUAL MEETINGS. 3.11 NOTICE OF MEETINGS: UPDATED AND CLARIFIED FOR ELECTRONIC NOTIFICATION. (NOTICE CHANGED FROM 30 DAYS WRITTEN MINIMUM TO 2 DAYS MINIMUM ELECTRONIC OR ORAL, AND ADDED SPECIFIC METHODS OF NOTICE.) 3.13 ACTION WITHOUT A MEETING; CLARIFICATION OF EFFECTIVE DATE. 3.14 MEETING BY TELEPHONE OR OTHER MEANS: CHANGED TITLE TO ACCOUNT FOR OTHER TYPES OF MEETINGS (E.G. ZOOM). 5.3 EXECUTIVE COMMITTEE: ADDED VP TO COMMITTEE. 5.4 OTHER COMMITTEES: CHANGED TO "ADVISORY" FROM "OTHER". ALSO ADDED THAT THE BOARD CAN DELEGATE DECISION-MAKING TO COMMITTEES OTHER THAN EXEC COMM. 7. INDEMNIFICATION: CHANGES MATCH OREGON STATUTE. FORM 990, PART VI, SECTION B, LINE 11B CAT'S EXECUTIVE DIRECTOR, TREASURER, AND CPA INITIALLY REVIEW THE 990 CLOSELY. THEN THE FINANCE COMMITTEE REVIEWS THE 990, PROVIDES ANY FURTHER FEEDBACK IF CHANGES ARE NEEDED, AND APPROVES THE 990 BEFORE IT IS SUBMITTED TO THE IRS. FINALLY, THE FULL BOARD OF DIRECTORS RECEIVES AN ELECTRONIC COPY OF THE DOCUMENT FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C EACH BOARD MEMBER OR KEY EMPLOYEE IS REQUIRED TO DISCLOSE ANY AND ALL POTENTIAL CONFLICTS OF INTEREST WHEN NEW RELATIONSHIPS ARE ESTABLISHED AND REMOVE THEMSELVES FROM THE DECISION MAKING PROCESS. THIS IS ENFORCED BY IDENTIFYING WHO MAY HAVE A CONFLICT AND ASKING THE BOARD OF DIRECTORS TO REVIEW AND ENFORCE THE CONFLICT OF INTEREST POLICY AS NECESSARY. FORM 990, PART VI, SECTION B, LINE 15 TO DETERMINE SALARY RANGE FOR STAFF, THREE SALARY SURVEYS WERE USED AS BENCHMARKS: THE ASSOCIATION FOR ANIMAL WELFARE ADVANCEMENT, NONPROFIT ASSOCIATION OF OREGON, AND CASCADE EMPLOYERS ASSOCIATION. FOR POSITIONS UNDER-REPRESENTED IN THOSE SURVEYS, ADDITIONAL RESEARCH WAS CONDUCTED ON COMPARABLE POSITIONS POSTED AT THE TIME. FORM 990, PART VI, SECTION C, LINE 19 ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9: INCREASE IN VALUE OF CHARITABLE REMAINDER ANNUITY TRUST 151,914. INCREASE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY A UNRELATED FOUNDATION 414,634. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.