Financials

Angels Among Us Pet Rescue, Inc. (Angels Rescue), is a 501(c)(3) public charity dedicated to rescuing dogs and cats from high-kill shelters in the metro Atlanta, Georgia, area.

Below is a brief financial history of the organization.

Angels Rescue was founded over six years ago when two concerned neighbors, LuAnn Farrell and Valerie Addington, vowed to save a few dogs from an over-crowded, high-kill shelter. With limited space in their homes, they began asking friends to please open their homes to foster or adopt these dogs. Their passion and commitment created broad volunteer interest and resulted in rapid growth. Since then, the organization has rescued over 9,000 homeless dogs and cats!

When Angels Rescue incorporated and began operations in 2009, it established a fiscal sponsorship relationship with CareGiving Worldwide, Inc. (CGW), a recognized §501(c)(3) organization with EIN 02-0605267. Angels Rescue did this to ensure that any donations received, prior to receiving its own charitable status determination letter, would be deductible. This is a common practice among new non-profit organizations. Angels Among Us Pet Rescue was registered as a trade name (D/B/A name) of CGW in Rockdale County, Georgia, on November 11, 2009, to solidity this fiscal sponsorship relationship. From its inception in 2009 through 2013, all income and expenses were managed by CGW and reported under EIN 02-0605267. This meant that Angels Rescue had no income or expenses to report under its own EIN 27-1228232.

The quick growth of the organization created some challenges for Angels Rescue. For instance, Angels Rescue did not realize that it needed to file IRS Form 990N each year showing zero revenues and expenses for its EIN 27-1228232 that wasn’t being used. In May 2012, like over 200,000 other small §501(c)(3) organizations, Angels Rescue’s tax-exempt status was revoked by the IRS for failure to file annual returns for three consecutive years (2009-2011). Angels Rescue promptly submitted these forms along with IRS Form 1023 asking for reinstatement in July 2012. The IRS reinstated the organization’s tax-exempt status in March 2014, retroactive to the date of revocation in 2012.

2014 was a transition year for Angels Rescue. From January through March 2014, revenue was received through the fiscal sponsor CGW and transferred to Angels Rescue. In April 2014, Angels Rescue began using its own EIN 27-1228232 exclusively and discontinued the fiscal relationship with CGW. As a result, the 2014 financial statements for CGW and Angels Rescue were audited together and a consolidated financial statement has been published by the organization’s accounting firm.

Note: Although the financials for the animal rescue program were always kept completely separate, CGW’s annual Form 990 included operations that were not related to the animal rescue program. CGW was dissolved in December 2015 and is no longer in operation.

Audited financial statements are available below:

2016 Auditors’ Report
2015 AAU Form 990
2015 Auditors’ Report
2014 Auditors’ Report
2014 AAU Form 990
2014 CGW Form 990
2013 Auditors’ Report
2013 AAU Form 990-EZ
2013 CGW Form 990