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    <ReturnTs>2025-11-17T07:50:59-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>813809907</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF FERAL AND HOMELESS CATS</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% LAURA WHITCOMB</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>2027881135</PhoneNum>
      <USAddress>
        <AddressLine1Txt>848 MT ZION RD</AddressLine1Txt>
        <CityNm>ALDERSON</CityNm>
        <StateAbbreviationCd>WV</StateAbbreviationCd>
        <ZIPCd>24910</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>LAURA WHITCOMB</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2037881135</PhoneNum>
      <SignatureDt>2025-04-30</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
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    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>FRIENDSOFFERALSWV.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>65853</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>59273</ContributionsGiftsGrantsEtcAmt>
      <FundraisingGrossIncomeAmt>6580</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>313</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6267</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>65540</TotalRevenueAmt>
      <OccupancyRentUtltsAndMaintAmt>3899</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>188</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>95596</OtherExpensesTotalAmt>
      <TotalExpensesAmt>99683</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-34143</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>239262</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>205119</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>98194</BOYAmt>
        <EOYAmt>89444</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>89190</BOYAmt>
        <EOYAmt>89190</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>51878</BOYAmt>
        <EOYAmt>26485</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>239262</BOYAmt>
        <EOYAmt>205119</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>239262</BOYAmt>
        <EOYAmt>205119</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>CAT RESCUE AND SHELTER</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ADOPTABLE CATS AND KITTENS- WE ALTER AND VACCINATE ABANDONED AND HOMELESS CATS AND KITTENS AND EITHER ADOPT THEM LOCALLY OR SEND THEM TO RESCUES IN NEW ENGLAND TO BE ADOPTED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>16754</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>VOUCHER PROGRAM- WE PROVIDED 450 VOUCHERS TO RESIDENTS OF WEST VIRGINIA TO SPAY/NEUTER AND RABIES VACCINATE THEIR PERSONAL CATS OR COLONIES OF CATS THAT THEY FEED(TNVR)</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>10000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>28620</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PERMANENT RESIDENTS-OUR PERMANENT RESIDENTS ARE EITHER OLDER CATS WITH HEALTH ISSUES OR FIV+ CATS. THESE CATS ARE NOT ADOPTABLE AND THE MAJORITY OF THEM ARE FERAL.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>22000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>67374</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA WHITCOMB</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>28.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KRISTI FERNATT</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>28.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAMANTHA WEIKLE</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>28.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARYLU WILLIAMS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>LAURA WHITCOMB</PersonNm>
        <USAddress>
          <AddressLine1Txt>848 MT ZION RD</AddressLine1Txt>
          <CityNm>ALDERSON</CityNm>
          <StateAbbreviationCd>WV</StateAbbreviationCd>
          <ZIPCd>24910</ZIPCd>
        </USAddress>
        <PhoneNum>2037881135</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>59101</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>119147</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>121446</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100227</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65853</CurrentTaxYearAmt>
        <TotalAmt>465774</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>59101</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>119147</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>121446</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100227</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65853</CurrentTaxYearAmt>
        <TotalAmt>465774</TotalAmt>
      </Total509Grp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>0</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>0</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>0</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>0</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>0</CurrentTaxYearAmt>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>465774</PublicSupportTotal509Amt>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>59101</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>119147</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>121446</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>100227</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>65853</CurrentTaxYearAmt>
        <TotalAmt>465774</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>1.00000</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1.00000</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountLITTER 2,966OFFICE/ADMIN EXPENSES 246FUEL 1,343SUPPLIES 2,808VET 49,061FOOD 15,347INSURANCE 3,260CREMATION 518TRAVEL EXPENSES 290REPAIRS AND MAINTENANCE 1,106E-Z PASS 50FILING FEES 90MEMBERSHIP FEES 118DEPRECIATION EXP-VAN 15,236LOSS ON SALE OF VAN 3,157</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other assets Part II line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Category Beginning of Year End of YearAPPLIANCES 3,693 3,693FENCING 14,025 14,025EQUIPMENT 4,767 4,7672021 NISSAN NV200 MINIVAN 25,393 0STORAGE TRAILER 4,000 4,000</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
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