Nonprofit · EIN 23-7370815
FRIENDS OF MONTGOMERY COUNTY ANIMALS INC
Tax-exempt · GERMANTOWN, MD 20875
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $273,975 | $227,356 | $46,619 | $682,289 | $17,163 | $665,126 |
| December 31, 2024 | 990 (amended) | $504,656 | $172,905 | $331,751 | $633,933 | $15,426 | $618,507 |
| December 31, 2023 | 990 | $293,655 | $163,018 | $130,637 | $294,914 | $8,158 | $286,756 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $264,608
- Program service revenue
- $4,350
- Investment income
- $5,017
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $4,383
- Depreciation
- $10,367
- Program services (functional)
- $206,122
- Management and general (functional)
- $18,706
- Fundraising (functional)
- $2,528
Balance sheet and other
- Total assets, start of year
- $633,933
- Total assets, end of year
- $682,289
- Total liabilities, end of year
- $17,163
- Net assets, end of year
- $665,126
- Land, buildings and equipment
- $41,469
- Publicly traded securities
- $590,224
- Net assets without donor restrictions
- $665,126
- Gross receipts
- $273,975
- Employees
- 0
- Volunteers
- 52
- Year formed
- 1974
- State of legal domicile
- MD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Claire Proffitt | President EmeritusDirector Trustee or director, Officer | 3 | $0 |
| Linda McMakin | PresidentDirector Trustee or director, Officer | 15 | $0 |
| Julie Falconer | Vice PresidentDirector Trustee or director, Officer | 2 | $0 |
| Marion Webster | Corresponding SecretaryDirector Trustee or director, Officer | 2 | $0 |
| John O Doolan | TreasurerDirector Trustee or director, Officer | 2 | $0 |
| Dottie Fitzgerald | Director Trustee or director | 2 | $0 |
| Cheryl Harlow | Director Trustee or director | 2 | $0 |
| Steve Toms | Acting Recording SecretaryDirector Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Claire Proffitt | President EmeritusDirector Trustee or director, Officer | 3 | $0 |
| Linda McMakin | PresidentDirector Trustee or director, Officer | 15 | $0 |
| Julie Falconer | Vice PresidentDirector Trustee or director, Officer | 2 | $0 |
| Marion Webster | Corresponding SecretaryDirector Trustee or director, Officer | 2 | $0 |
| John O Doolan | TreasurerDirector Trustee or director, Officer | 2 | $0 |
| Dottie Fitzgerald | Director Trustee or director | 2 | $0 |
| Cheryl Harlow | Director Trustee or director | 2 | $0 |
| Steve Toms | Acting Recording SecretaryDirector Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Dottie Fitzgerald | Director Trustee or director | 2 | $0 |
| Cheryl Harlow | Director Trustee or director | 2 | $0 |
| John O Doolan | TreasurerDirector Trustee or director, Officer | 2 | $0 |
| Steve Toms | Acting Recording SecretaryDi Trustee or director, Officer | 2 | $0 |
| Linda McMakin | PresidentDirector Trustee or director, Officer | 15 | $0 |
| Claire Proffitt | President EmeritusDirector Trustee or director, Officer | 3 | $0 |
| Marion Webster | Corresponding SecretaryDirec Trustee or director, Officer | 2 | $0 |
| Julie Falconer | Vice President Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 386, GERMANTOWN, MD 20875-0386
- In care of
- % LINDA MCMAKIN
- Principal officer (990 for 2025)
- Linda McMakin, 20600 Bucklodge Road, Boyds, MD 20841
- Signed the 990
- LINDA MCMAKIN, President
- Phone
- (301) 977-4833
- Website
- FMCA.ORG
- Return prepared by
- John Doolan CPA
Mission
PROVIDE ANIMAL HUMANE EDUCATION, SPAYING AND NEUTERING TO REDUCE ANIMAL OVERPOPULATION, CARE OF ANIMALS FROM CRUELTY CASES AND INJURED WILDLIFE, PROMOTION OF ANIMAL ADOPTIONS AND SUPPORT OF ANIMAL CARE ORGANIZATIONS.
Program accomplishments
- PROMOTED REDUCTION OF ANIMAL OVERPOPULATION BY FUNDING 802 TRAP/SPAY-NEUTER/RELEASE CASES; FUNDED THE ADOPTION OF 75 CATS/KITTENS, INCLUDING VET EXPENSES; FUNDED THE VET EXPENSES OF 54 SHELTER/RESCUE ANIMAL AND COMMUNITY CATS; VETTED 77 CATS FOR TRANSFER TO PARTNER RESCUES; RECEIVED 88 CATS TAKEN INTO RESCUE AND ADOPTION.Expenses $206,122 · grants $6,185 · revenue $4,350
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7370815
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1976
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D200)
- Assets (IRS master file)
- $682,289
- Income (IRS master file)
- $273,975
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $273,975 | $227,356 | $682,289 | XML |
| 990 | December 2024 | $504,656 | $172,905 | $633,933 | IRS |
| 990 | December 2023 | $293,655 | $163,018 | $294,914 | XML |
| 990 | December 2022 | $112,551 | $127,060 | $161,809 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7370815).
Questions about FRIENDS OF MONTGOMERY COUNTY ANIMALS INC
- What is the EIN of FRIENDS OF MONTGOMERY COUNTY ANIMALS INC?
- The employer identification number (EIN) of FRIENDS OF MONTGOMERY COUNTY ANIMALS INC is 23-7370815.
- Is FRIENDS OF MONTGOMERY COUNTY ANIMALS INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1976.
- Are donations to FRIENDS OF MONTGOMERY COUNTY ANIMALS INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF MONTGOMERY COUNTY ANIMALS INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF MONTGOMERY COUNTY ANIMALS INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF MONTGOMERY COUNTY ANIMALS INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF MONTGOMERY COUNTY ANIMALS INC?
- The 990 for the year ended December 31, 2025 names Linda McMakin.
- Who are the officers and directors of FRIENDS OF MONTGOMERY COUNTY ANIMALS INC?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF MONTGOMERY COUNTY ANIMALS INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $273,975, expenses of $227,356 and total assets of $682,289 at year end.
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