2025-07-15T15:26:40-05:00 2024-12-31 930900579 MCDONALD JACOBS PC 121 SW SALMON ST STE 1100 PORTLAND OR 97204 990 2024-01-01 200773189 CAT ADOPTION TEAM CATA 5039258903 14175 SW GALBREATH DR SHERWOOD OR 97140 KAREN GREEN EXECUTIVE DIRECTOR 5039258903 2025-07-15 1 1 SANG AHN P00540880 5032270581 2024 2025-03-06 01:10:19Z KAREN GREEN 14175 SW GALBREATH DR SHERWOOD OR 97140 3993716 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 61 507 -20152 0 2332733 2708589 707704 601029 107417 127301 181256 11300 3329110 3448219 38267 28547 0 0 2300329 2425101 0 0 345337 881417 977150 3220013 3430798 109097 17421 10488977 11251242 952881 810087 9536096 10441155 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 2871228 28547 626368 CAT ADOPTION TEAM (CAT) OFFERS COMPREHENSIVE SERVICES FOR CATS AND KITTENS, INCLUDING INDIVIDUALIZED CARE TAILORED TO EACH CAT'S NEEDS. THE 65,000+ ADOPTIONS THEY HAVE FACILITATED HAVE BEEN SUPPORTED BY THEIR NATIONALLY RECOGNIZED FOSTER PROGRAM. COMMUNITY SUPPORT PROGRAMS INCLUDE A LOW-COST SPAY/NEUTER PROGRAM AND OTHER SERVICES TO HELP CAT LOVERS KEEP AND CARE FOR THEIR PETS. CAT IS A NATIONAL LEADER IN CAT SHELTERING, MEDICINE, AND ADOPTION.CONTINUED ON SCHEDULE OCAT'S REVENUE SOURCES INCLUDE DONATIONS, SPONSORSHIPS, BEQUESTS AND GRANTS FROM INDIVIDUALS, BUSINESSES, AND FOUNDATIONS; ADOPTION AND HOSPITAL FEES; RENTAL INCOME, AND RETAIL AND THRIFT STORE SALES.CAT 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 (68%) TAKEN IN BY CAT COME FROM 20-30 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 2024, CAT FOUND HOMES FOR 2,381 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 2024, CAT'S VOLUNTEER FOSTER HOMES CARED FOR 737 KITTENS AND 139 ADULTS (INCLUDING 54 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 2024, CAT PERFORMED 1,310 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 AND HOUSES SPECIAL NEEDS CATS AVAILABLE FOR ADOPTION.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. 2871228 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 10 0 61 1 1 1 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 OR CA X 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 CPA TREASURER/DIRECTOR 2.00 X X 0 0 0 JENNIFER BIEGEL TREASURER/DIRECTOR 2.00 X X 0 0 0 TOM FREEMAN SECRETARY/DIRECTOR 2.00 X X 0 0 0 BRANDON SMITH SECRETARY/DIRECTOR 1.00 X X 0 0 0 TIA KAUFFMAN 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 JD DIRECTOR 1.00 X 0 0 0 DANA L BROWN DIRECTOR 1.00 X 0 0 0 CHRISTINA KRAUS DIRECTOR 1.00 X 0 0 0 HALLEY THEODORE DIRECTOR 1.00 X 0 0 0 TUNG YIN JD DIRECTOR 1.00 X 0 0 0 KAREN GREEN EXECUTIVE DIRECTOR 40.00 X 144517 0 7176 DIANNE BROWN DVM MEDICAL DIRECTOR 40.00 X 154942 0 4610 ALEXA M BELL DVM STAFF VETERINARIAN 40.00 X 120291 0 2816 KRISTI J BROOKS DIRECTOR OF OPERATIONS 40.00 X 111275 0 3297 HEATHER MILLER DEVELOPMENT & COMMUNICATIONS DIRECTOR 40.00 X 112330 0 6009 643355 0 23908 5 0 1 0 0 2708589 448607 2708589 ANIMAL ADOPTION FEES 900099 411617 411617 ANIMAL MEDICAL SERVICE 900099 172162 172162 SHELTER TRANSFER FEES 900099 17250 17250 601029 127301 127301 112200 126239 -14039 -14039 -20152 6113 444597 419258 25339 25339 3448219 626368 -20152 133414 28547 28547 151693 132625 6406 12662 2005807 1753672 84705 167430 22180 19392 937 1851 77321 67602 3265 6454 168100 146969 7099 14032 22400 14336 6944 1120 238623 125731 72798 40094 19949 17402 2547 168048 88699 4864 74485 20299 7113 8693 4493 76209 73252 1801 1156 14878 14878 6996 6912 80 4 45685 41573 2285 1827 23243 20918 1396 929 ANIMAL SUPPLIES 306356 306096 260 MEMBERSHIP AND DUES 4633 4496 12 125 BAD DEBT EXPENSE 1750 1750 28081 1015 12948 14118 3430798 2871228 214233 345337 203585 79858 182007 234745 421594 161731 97807 92754 87552 109260 2721791 1046238 1712740 1675553 3605638 4541378 4178054 4355963 10488977 11251242 305760 250909 350196 309949 296925 249229 952881 810087 X 4978763 5672216 4557333 4768939 9536096 10441155 10488977 11251242 X 17421 456972 430666 X X 0 1 X 1 0 X 1953263 2166422 2127245 2332733 2708589 11288252 1953263 2166422 2127245 2332733 2708589 11288252 1545293 9742959 98418 115795 144484 182162 239501 780360 5575 5575 12074187 4572800 0.80690 0.85390 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 600000 600000 1400000 621250 778750 434344 172251 262093 282801 248091 34710 4646 4646 0 1675553 CHARITABLE REMAINDER ANNUITY TRUST 1328546 BENEFICIAL INTEREST IN ASSETS HELD BY A FOUNDATION 2894593 OPERATING LEASE RIGHT OF USE ASSETS 132824 4355963 ACCRUED PAYROLL & VACATION 114210 OPERATING LEASE LIABILITIES 135019 249229 X 4444434 887638 4825 103752 996215 3448219 0 3448219 3539375 4825 103752 108577 3430798 0 3430798 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 103,752. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES REPORTED AGAINST RENTAL INCOME 103,752. 1 KEEPING CATS IN HOMES 7 3020 RETAIL VALUE OF GOODS AND SERVICES VETERINARY GOODS AND SERVICES POST-ADOPTION SUPPORT 29 25527 RETAIL VALUE OF GOODS AND SERVICES REIMBURSEMENT FOR VETERINARY EXPENSES PART I, LINE 2: CAT'S KEEPING CATS IN HOMES PROGRAM PROVIDES ONE-TIME ASSISTANCE TO HELP PET OWNERS EXPERIENCING FINANCIAL HARDSHIP KEEP AND CARE FOR THEIR CATS. THE MOST COMMON SUPPORT PROVIDED IS VETERINARY CARE. CAT MAY PROVIDE THESE SERVICES IN OUR ON-SITE HOSPITAL, PAY OUTSIDE CLINICS DIRECTLY FOR CARE GIVEN TO PRIVATELY OWNED CATS, OR REIMBURSE OWNERS FOR CARE PROVIDED BY PRIVATE VETERINARY HOSPITALS. THE MAXIMUM AMOUNT OF FINANCIAL SUPPORT PER CAT IS $1,000 AND THE AVERAGE IS $400-500. SEPARATELY, THE ALEECE RUNGE FUND FOR SENIOR CATS OFFERS POST-ADOPTION VETERINARY SUPPORT IN THE FORM OF REIMBURSEMENTS FOR UP TO $1,000 PER YEAR FOR VETERINARY CARE FOR CATS ADOPTED FROM CAT AT EIGHT YEARS OF AGE OR OLDER. X 0 0 X X X 0 0 0 1 0 1 0 0 0 DIANNE BROWN DVM MEDICAL DIRECTOR 153942 0 1000 0 0 0 4610 0 0 0 159552 0 0 0 KAREN GREEN EXECUTIVE DIRECTOR 143517 0 1000 0 0 0 4360 0 2816 0 151693 0 0 0 PART I, LINE 1A IN DECEMBER 2024, ALL CAT EMPLOYEES WHO HAD BEEN EMPLOYED SINCE AT LEAST NOVEMBER 2024 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. PART I, LINE 6 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. X THRIFT STORE ITEMS 77977 357448 SALES PRICE X FOOD AND LITTER FOR SHELTER 2438 91159 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 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 ARE 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. SALARY SURVEYS ARE REFERENCED IN ODD YEARS BASED ON AVAILABILITY. OTHER FACTORS IMPACTING COMPENSATION INCLUDE AN ORGANIZATIONAL PAY FLOOR, ANNUAL COST OF LIVING ADJUSTMENTS, AND CHANGE IN PAY LEVELS. 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 116,744. INCREASE IN VALUE OF BENEFICIAL INTEREST IN ASSETS HELD BY A UNRELATED FOUNDATION 313,922. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.