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Nonprofit · EIN 81-3486997

KAUAI SPCA

Tax-exempt · KILAUEA, HI 96754

Financials

$293K$338K2023$293K$268K2024
Revenue Expenses · by fiscal year end
Financials of KAUAI SPCA by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$293,029$268,242$24,787$47,833$0$47,833
December 31, 2023990$292,847$337,945-$45,098$23,046$0$23,046
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$293,029
Program service revenue
$0
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$3,890
Occupancy
$835
Program services (functional)
$261,056
Management and general (functional)
$7,186

Balance sheet and other

Total assets, start of year
$23,046
Total assets, end of year
$47,833
Total liabilities, end of year
$0
Net assets, end of year
$47,833
Net assets without donor restrictions
$16,421
Net assets with donor restrictions
$31,412
Gross receipts
$293,029
Employees
0
Year formed
2016
State of legal domicile
HI

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, 2024, highest compensation first.

NameTitleHours / weekCompensation
Melanie RuleTreasurer
Trustee or director
3$0
Ranaella SteinbergVice President
Trustee or director
3$0
Mindy SmithPresident
Trustee or director
3$0
Brandi BelcherSecretary
Trustee or director
3$0
990 for the year ended December 31, 2023: 3 people
NameTitleHours / weekCompensation
Mirah HorowitzPresident
Trustee or director
1$0
Ranaella SteinbergVice President
Trustee or director
3$0
Mindy SmithTreasurer
Trustee or director
3$0

Address and contacts

Address (IRS master file)
PO BOX 1018, KILAUEA, HI 96754-1018
In care of
% MARK HURT
Mailing address (990-N for 2019)
PO Box 1018, Kilauea HI 96754
Principal officer (990 for 2024)
Mindy Smith, PO Box 1018, Kilauea, HI 96754
Principal officer (990-N for 2019)
Mark Hunt, PO Box 1018, Kilauea HI 96754
Signed the 990
Mindy Smith, Secretary
Phone
(808) 652-3223
Return prepared by
Bottomline Business Solutions

Mission

To provide a safety net for Kauai's homeless pets that cannot be assisted through existing Island Rescue efforts.

990 for the year ended December 31, 2024

Program accomplishments

  • 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. When requested, we will take animals from them that have severe medical or behavioral needs to assist them with their life-saving goals. We believe increasing Kaua'i's live release rates needs to be a collaborative effort, so we are happy to work with KHS to save more lives. Intake Diversion Program: This program helps animals avoid ending up at our local animal shelter in order to help alleviate the burden on our shelter system.Veterinary Assistance Program: To help Kaua'i pet owners who are struggling financially, we are now offering to help subsidize the cost of veterinary care for their pets. This can include (but is not limited to) assistance with preventative medication like vaccinations and flea/tick and heartworm medication, spay/neuter surgeries, emergency surgery, dental care and more. This program is dependent on the funding we have available and applications are considered on a first-come, first-served basis. To date, we have helped families with their veterinary care needs through this program.Transfer Program: With countless homeless animals on Kaua'i and not enough adoptive homes to accommodate them all, our transfer program relocates animals to locations on the West Coast where there is demand for adoptable animals. Working with rescues and shelters in California, Oregon, and Washington, we regularly send animals to our amazing partners who find homes for these animals quickly, helping alleviate the pet overpopulation issue on Kaua'i. We transferred three animals in 2021.Pet Food Relief Program: Our Pet Food Relief Program aims to help pet owners on Kauai who are struggling financially by providing free dog and cat food. We partner with the Kauai Food bank and distribute food at the Church of the Pacific in Princeville, St. Williams in Hanalei, and Hanalei Colony Resort in Haena. Food is also available to individual applicants.Spay/Neuter Program: We provide a safety net for Kauais homeless pets that cannot be saved by existing rescues. We offer free spay/neuter services to those who cannot afford it and work with other rescue partners to spay/neuter the islands feral population
    Expenses $261,056 · revenue $293,029

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
81-3486997
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2017
Accounting year ends
December
Files
Form 990 or 990-EZ
Category (NTEE)
Animal-related (D20)
Assets (IRS master file)
$47,833
Income (IRS master file)
$293,029

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$293,029$268,242$47,833IRS
990December 2023$292,847$337,945$23,046XML
990-EZDecember 2022–––IRS
990-EZDecember 2021–––IRS
990-EZDecember 2020–––IRS
990-N for 2019
Officer: Mark Hunt
December 31, 2019≤ $50,000 receipts––e-Postcard

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 81-3486997).

Questions about KAUAI SPCA

What is the EIN of KAUAI SPCA?
The employer identification number (EIN) of KAUAI SPCA is 81-3486997.
Is KAUAI SPCA tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
Are donations to KAUAI SPCA tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does KAUAI SPCA 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 KAUAI SPCA due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did KAUAI SPCA last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of KAUAI SPCA?
The 990 for the year ended December 31, 2024 names Mindy Smith.
Who are the officers and directors of KAUAI SPCA?
The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
How much revenue does KAUAI SPCA have?
On its 990 for the year ended December 31, 2024 it reported revenue of $293,029, expenses of $268,242 and total assets of $47,833 at year end.

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