Kauai SPCA EIN 81-3486997 Form 990 (PDF) Claim this org

Kauai SPCA

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Helps pet owners and enthusiasts by providing resources, reducing feral cats, and nurturing adoptable animals. For fiscal year 2024 it reported $293K in revenue, $268K in expenses, and $48K in net assets.Pt I

Type
Public charity (501(c)(3)) · Animals
Location
Kilauea, HI
Website
www.kauaispca.org
Filings
5 on file (2020–2024)
Revenue
$293KFY2024
Expenses
$268K
Net assets
$48K
People
4
Filings
5
Updates
0
More identity details & actions ⌄
EIN  81-3486997 Public charity (501(c)(3)) Kilauea, HI
Form 990 (PDF)
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Size
$100K–1M
What they do
Helps pet owners and enthusiasts by providing resources, reducing feral cats, and nurturing adoptable animals.
Leadership
Melanie Rule · Treasurer
Money in and out
$293K revenue, $268K expenses
Bottom line
97% program efficiency
Where the money goes · FY2024
Total revenue
$293K
Pt VIII · Ln 12
Total expenses
$268K
Pt IX · Ln 25
Net assets
$48K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $25K
Where spending went · Part IX cols B–D
Program services $0.97 Management & general $0.03
Program efficiency
97%
of spending reaches programs+0.4% vs prior filing year
Operating runway
2.1mo
months of highly liquid reserves at operating expense rate▲ +162% vs prior filing year
Surplus margin
+8%
revenue over expenses, this year▲ +155% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$293K
FY2024+0.06%
Expenses
$268K
FY2024▼ -21%
Total assets
$48K
FY2024▲ +108%
Total liabilities
$0
FY2024
Total revenue
$293K
Pt VIII · Ln 12
Total expenses
$268K
Pt IX · Ln 25
Net assets
$48K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$25K
Total assetsPt X · Ln 16$48K
Program-expense ratioPt IX · col B97%
Voting members of governing bodyPt I · Ln 34
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CKauai SPCA
EINHdr · item D81-3486997
Principal addressHdr · item CKilauea, HI
WebsiteHdr · item Jwww.kauaispca.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MHI
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFAnimals (D20)
Ruling yearIRS BMFJun 2017

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a4
Independent voting membersPt VI · Ln 1bpending
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
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Mission & Programs · Part III

Where the work happens

1 program service account for $261K of program spending, described in the organization's own filed words · FY2024.
01

Second Chance Program

We partner with the Kauai Humane Society (KHS), helping to alleviate the extreme strain on their organization. As the only open-admission shelter on Kaua'i, KHS is responsible for taking in every animal brought to them.

$261Kprogram expense

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Statement of Revenue

Part VIII
Contributions & grants100%$293K
Total revenueLn 12$293K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.97 Management & general $0.03
Program services97%$261K
Management & general3%$7K
Total functional expensesLn 25$268K

Balance Sheet

Part X · end of year
CashLn 1$48K
Total assetsLn 16$48K
Total liabilitiesLn 26$0
Total net assetsLn 32$48K
Months of cash on handcomputed2.1

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $48K · Operating expenses/yr $268K
2.1 months
Where the money goes
Program services
Program services $261K · Total expenses $268K
97%
Management & General
Management & general $7K · Total expenses $268K
3%
Fundraising
Fundraising $0 · Total expenses $268K
0%
Cost to raise $1
Fundraising expense (2-yr avg) $0 · Solicited contributions (2-yr avg) $293K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $293K · Total revenue $293K
100%
Government reliance
Government grants — · Total revenue $293K
Earned-income share
Program service revenue $0 · Total revenue $293K
0%
Investment reliance
Investment income $0 · Total revenue $293K
0%
Program self-sufficiency
Program service revenue $0 · Total expenses $268K
0%
Growth & trend
Revenue growth (YoY)
This year $293K · Prior year $293K
+0.06%
Revenue CAGR
FY2020 $85K · FY2024 $293K
+36%
Net-asset trend (YoY)
End of year $48K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $293K · Expenses $268K
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $48K
Net-asset ratio
Net assets $48K · Total assets $48K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $48K
0%
People & payroll
Highest Reported Total Compensation
Individual Melanie Rule · Reported title Treasurer · Highest reported compensation $0 · Total expenses $268K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $0 · Total expenses $268K
0%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 97%
Overhead ratio 3%
Fundraising cost ratio 0%
Revenue growth 0.06%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 1%
Fundraising fee ratio 0%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 3 funders$220K
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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$293K revenue · viewing · ⤓ 990 PDF
FY2023$293K revenue · ⤓ 990 PDF
FY2022$162K revenue · ⤓ 990 PDF
FY2021$68K revenue · ⤓ 990 PDF
FY2020$85K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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