Madison Cat Project INC FY2021 filing

Tax-deductible

Madison, WI501(c)(3)AnimalsEIN 51-0534813

To establish a no-kill standard for dane county's feral cats by building &maintaining a shelter & adoption center for cats, humanely reducing the free-roaming cat population through trap-neuter-return, & being a community resource regarding animal welfare by educating the public & veterinary professionals regarding feral & community cats.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
$67K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $46K a year · 7% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$67K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $700
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$469K
43% of total assets
Looks good: liabilities are 43% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$684K
+48% vs prior year
Spent
$509K
To programs
62%
Net assets
$626K
By yearFY2020–FY2024
Revenue
$684K
FY2021▲ +48%
Revenue by fiscal year
FY2020$461K
FY2021$684K
FY2022$789K
FY2023$661K
FY2024$755K
Expenses
$509K
FY2021▲ +22%
Expenses by fiscal year
FY2020$418K
FY2021$509K
FY2022$656K
FY2023$683K
FY2024$854K
Net assets
$626K
FY2021▲ +44%
Net assets by fiscal year
FY2020$435K
FY2021$626K
FY2022$726K
FY2023$710K
FY2024$609K

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2005.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $315K Management & general 24% · $120K Fundraising 14% · $73K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

9 people listed on the 990; $67K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$66,733Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tiffany Murphy’s $121K as Shelter Veterinarian is at the 97th percentile of top reported officer pay among 1220 $100K–1M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tiffany Murphy$121,208————
Charmaine Friar—$81,465$33,994——
Colin Steinke———$66,733$59,719
Charmaine Friar Thru Mid-Sept$65,319————
Dalton Roadruck$59,425————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides shelter, adoption, and Trap-Neuter-Return for feral cats, educating the public on animal welfare.

Provided by the organization

This section is blank until Madison Cat Project INC claims this page.

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3 program services account for $315K of program spending, described in the organization's own filed words · FY2021.
01

We rescue cats from life-threatening situations and provide food,water, shelter, and medical care until we find them homes with responsible CAREGIVERS.TO date, we have helped over 10,000 cats find homes or receive medical care through our programs.

$221Kprogram expense
02

We adopt feral and undersocialized cats to outdoor rural homes that provide food, water, and shelter from inclement weather. We adopt tame cats to indoor-only homes. All of our cats are delivered to their new owner to ensure they are going to a good home.

$54Kprogram expense
03

Trap-neuter-return (TNR) programs offer a humane and effective way of solving the cat overpopulation problem. Free-roaming, un-owned, and unsterilized cats are trapped, neutered, and returned to their original home.

$40Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$700

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$684K
Ln 12
Gifts and grantsLn 1h$599K
Fees for servicesLn 2g$67K
Other incomeLn 4–11$16K
Money outPt IX
$509K
Ln 25
Programscol B$315K
Managementcol C$120K
Fundraisingcol D$73K
Owns and owesPt X
$626K
net assets · Ln 32
Cash and savingsLn 1–2$79K
Total assetsLn 16$1.1M
LiabilitiesLn 26$469K
PeoplePt VI, VII
9
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$599K
Government grantsLn 1e$52K
Noncash giftsLn 1g$12K
Fees for servicesLn 2g$67K
Investment incomeLn 3$2K
Other incomeLn 4–11$16K
Total revenueLn 12$684K
Assets in detailPt X, end of year
CashLn 1$21K
SavingsLn 2$58K
Cash and savings togetherLn 1–2$79K
InvestmentsLn 11–13$93K
Land, buildings, equipmentLn 10c$923K
Total assetsLn 16$1.1M
LiabilitiesLn 26$469K
Net assetsLn 32$626K
OperationsPt I, VI
EmployeesI 59
VolunteersI 6200
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$196K$79K
InvestmentsLn 11–13$87K$93K
Land, buildings, equipmentLn 10c$457K$923K
Total assetsLn 16$749K$1.1M
LiabilitiesLn 26$314K$469K
Net assetsLn 32$435K$626K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$60K$36K$12K$12K
Other salaries and wagesLn 7$207K$124K$41K$41K
Other employee benefitsLn 9$166$100$33$33
Payroll taxesLn 10$21K$13K$4K$4K
Accounting feesLn 11c$9K$9K
Other fees for servicesLn 11g$10K$9K$168$87
Advertising and promotionLn 12$2K$2K
Office expensesLn 13$42K$21K$6K$16K
OccupancyLn 16$47K$27K$20K
InterestLn 20$14K$5K$9K
Depreciation, depletion and amortizationLn 22$34K$24K$10K
InsuranceLn 23$17K$11K$6K
Other expenses (24a–d)Ln 24$46K$46K
All other expensesLn 24e$973$973
Total functional expensesLn 25$509K$315K$120K$73K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $755K$854K−$99K$609K 990 PDF
FY2023 $661K$683K−$22K$710K 990 PDF
FY2022 $789K$656K$133K$726K 990 PDF
FY2021 Viewing $684K$509K$175K$626K 990 PDF
FY2020 $461K$418K$43K$435K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (4 parts)
Part VIII · Statement of revenue $684,212 across 7 lines filed
Lines not itemized here account for $17,539 of total revenue; see the IRS return.
VIII-1e Government grants$51,683
VIII-1f All other contributions, gifts and grants$547,509
VIII-1g Noncash contributions (included above)$12,274
VIII-1h Total contributions, gifts and grants$599,192
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $65,706$65,706
VIII-3 Investment incomeExcluded from tax $1,775$1,775
VIII-12 Total revenueRelated to mission $67,023 · Unrelated business $0 · Excluded from tax $17,997$684,212
Part IX · Statement of functional expenses $509,138 across 14 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $35,831 · Management $11,944 · Fundraising $11,944$59,719
IX-7 Other salaries and wagesPrograms $124,318 · Management $41,440 · Fundraising $41,440$207,198
IX-9 Other employee benefitsPrograms $100 · Management $33 · Fundraising $33$166
IX-10 Payroll taxesPrograms $12,508 · Management $4,169 · Fundraising $4,169$20,846
IX-11c Accounting feesManagement $9,428$9,428
IX-11g Other fees for servicesPrograms $9,489 · Management $168 · Fundraising $87$9,744
IX-12 Advertising and promotionManagement $1,559$1,559
IX-13 Office expensesPrograms $20,845 · Management $5,994 · Fundraising $15,597$42,436
IX-16 OccupancyPrograms $27,404 · Management $19,583$46,987
IX-20 InterestPrograms $4,697 · Management $9,029$13,726
IX-22 Depreciation, depletion and amortizationPrograms $23,808 · Management $10,204$34,012
IX-23 InsurancePrograms $10,947 · Management $5,895$16,842
IX-24 Other expenses (24a–d)Programs $45,502$45,502
IX-24e All other expensesManagement $973$973
IX-25 Total functional expensesPrograms $315,449 · Management $120,419 · Fundraising $73,270$509,138
Part X · Balance sheet $1,094,959 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $134,510$20,782
X-2 Savings and temporary cash investmentsStart of year $61,859$58,134
X-3 Pledges and grants receivableStart of year $7,578$0
X-9 Prepaid expenses and deferred chargesStart of year $911$366
X-10c Land, buildings and equipment, netStart of year $457,065$922,627
X-11 Publicly traded securitiesStart of year $84,512$81,677
X-12 Other securitiesStart of year $2,425$11,373
X-16 Total assetsStart of year $748,860$1,094,959
X-17 Accounts payable and accrued expensesStart of year $33,897$14,884
X-26 Total liabilitiesStart of year $313,948$469,273
X-27 Net assets without donor restrictionsStart of year $391,302$625,686
X-28 Net assets with donor restrictionsStart of year $43,610$0
X-32 Total net assets or fund balancesStart of year $434,912$625,686
X-33 Total liabilities and net assetsStart of year $748,860$1,094,959
Part XI · Reconciliation of net assets $625,686 net assets at year end
XI-1 Total revenue$684,212
XI-2 Total expenses$509,138
XI-3 Revenue less expenses$175,074
XI-4 Net assets at start of year$434,912
XI-5 Net unrealized gains (losses) on investments$15,700
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$625,686

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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