Pawtcake Refuge INC

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Rescue amd rehabilitate unwanted companion animals

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
2 of 5
filings with a surplus
Average deficit $49K a year · 5% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
2 mo
of spending, in cash
Fine: 1.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
12
named funders · $325K
Looks good: 12 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$944K
+2% vs prior year
Spent
$1.1M
To programs
72%
Net assets
$179K
By yearFY2020–FY2024
Revenue
$944K
FY2024▲ +2%
Tap a bar for its year
Revenue by fiscal year
FY2020$821K
FY2021$1.1M
FY2022$882K
FY2023$927K
FY2024$944K
Expenses
$1.1M
FY2024▲ +9%
Tap a bar for its year
Expenses by fiscal year
FY2020$776K
FY2021$1.1M
FY2022$1.0M
FY2023$994K
FY2024$1.1M
Net assets
$179K
FY2024▼ -43%
Tap a bar for its year
Net assets by fiscal year
FY2020$472K
FY2021$507K
FY2022$384K
FY2023$316K
FY2024$179K

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Exemption reinstated (2019-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Aug 2019.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $780K Management & general 28% · $302K

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

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Who runs it and what they're paid

5 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Graciela Phillips’s $117K as President is at the 96th percentile of top reported officer pay among 1221 $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 · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Graciela Phillips$116,731$92,269$83,077$75,000
Wendy Whitehall$15,600———

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.

See Pawtcake Refuge INC executive salaries →

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

Rescues and rehabilitates unwanted companion animals.

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3 programs · $348K · in their own filed words · FY2024
01

Veterinary SERVICES-SPAYING/NEUTERING, vaccines and significant medical treatment

$118Kprogram expense
02

Pet and shelter supplies including food and medicine

$117Kprogram expense
03

Transportation, boarding and fees

$113Kprogram expense

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 · FY2024
See all 12 funders →

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$944K
Ln 12
Gifts and grantsLn 1h$944K
Money outPt IX
$1.1M
Ln 25
Programscol B$780K
Managementcol C$302K
Owns and owesPt X
$179K
net assets · Ln 32
Cash and savingsLn 1–2$165K
Total assetsLn 16$179K
LiabilitiesLn 26$0
PeoplePt VI, VII
5
listed · VII A
PaidVII A0
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$944K
Total revenueLn 12$944K
Assets in detailPt X, end of year
CashLn 1$26K
SavingsLn 2$139K
Cash and savings togetherLn 1–2$165K
Land, buildings, equipmentLn 10c$14K
Total assetsLn 16$179K
LiabilitiesLn 26$0
Net assetsLn 32$179K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$308K$165K
Land, buildings, equipmentLn 10c$8K$14K
Total assetsLn 16$316K$179K
LiabilitiesLn 26$0$0
Net assetsLn 32$316K$179K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$134K$116K$18K
Other salaries and wagesLn 7$311K$250K$60K
Payroll taxesLn 10$28K$11K$17K
Accounting feesLn 11c$10K$10K
Other fees for servicesLn 11g$37K$12K$25K
Office expensesLn 13$3K$3K
OccupancyLn 16$80K$80K
TravelLn 17$4K$4K
Depreciation, depletion and amortizationLn 22$4K$4K
InsuranceLn 23$25K$25K
Other expenses (24a–d)Ln 24$375K$336K$39K
All other expensesLn 24e$70K$54K$16K
Total functional expensesLn 25$1.1M$780K$302K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 12, 2025 $944K$1.1M−$137K$179K 990 PDF
FY2023Filed with the IRS Nov 1, 2024 $927K$994K−$67K$316K 990 PDF
FY2022Filed with the IRS Oct 31, 2023 $882K$1.0M−$124K$384K 990 PDF
FY2021Filed with the IRS Oct 11, 2022 $1.1M$1.1M$36K$507K 990 PDF
FY2020Filed with the IRS Aug 2, 2021 $821K$776K$46K$472K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $943,995 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $926,687$943,995
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $926,687$943,995
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $414,355$472,735
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $579,753$608,374
I-18 Total expensesPrior year $994,108$1,081,109
I-19 Revenue less expensesPrior year −$67,421−$137,114
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
VI-1b Independent voting members4
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $943,995 across 3 lines filed
VIII-1f All other contributions, gifts and grants$943,995
VIII-1h Total contributions, gifts and grants$943,995
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$943,995
Part IX · Statement of functional expenses $1,081,109 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $116,385 · Management $17,500$133,885
IX-7 Other salaries and wagesPrograms $250,133 · Management $60,500$310,633
IX-10 Payroll taxesPrograms $11,005 · Management $17,212$28,217
IX-11c Accounting feesManagement $10,000$10,000
IX-11g Other fees for servicesPrograms $12,071 · Management $24,831$36,902
IX-13 Office expensesManagement $2,676$2,676
IX-16 OccupancyManagement $80,500$80,500
IX-17 TravelManagement $3,906$3,906
IX-22 Depreciation, depletion and amortizationManagement $3,624$3,624
IX-23 InsuranceManagement $25,385$25,385
IX-24 Other expenses (24a–d)Programs $335,805 · Management $39,088$374,893
IX-24e All other expensesPrograms $54,182 · Management $16,306$70,488
IX-25 Total functional expensesPrograms $779,581 · Management $301,528 · Fundraising $0$1,081,109
Part X · Balance sheet $179,253 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $86,142$25,879
X-2 Savings and temporary cash investmentsStart of year $221,871$139,344
X-10c Land, buildings and equipment, netStart of year $8,354$14,030
X-16 Total assetsStart of year $316,367$179,253
X-26 Total liabilitiesStart of year $0$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$0
X-31 Retained earnings or endowmentStart of year $316,367$179,253
X-32 Total net assets or fund balancesStart of year $316,367$179,253
X-33 Total liabilities and net assetsStart of year $316,367$179,253
Part XI · Reconciliation of net assets $179,253 net assets at year end
XI-1 Total revenue$943,995
XI-2 Total expenses$1,081,109
XI-3 Revenue less expenses−$137,114
XI-4 Net assets at start of year$316,367
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$179,253

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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