As a “concerned citizen,” without the status of a voting member or an employee of the society, you are on the lowest level of the totem pole of people to whom the organization owes an obligation to provide services or information.  Even assuming that the society is not providing any services of any sort because it has not rebuilt its damaged facility, you have no standing to complain.  They are not required to provide services or give you much information.

You do have a right to see their Form 990 or 990-EZ tax return when it is filed and they have to give you a copy upon request before it shows up on the public websites.  You don’t have authority for a legal complaint about what it says, however.

You can complain to the IRS, but I wouldn’t expect them to do anything.  They have bigger problems than you do these days.

You can complain to the Attorney General, but unless you have clear evidence that they have fraudulently misused a lot of money, the AG is not likely to do anything.  Even if the society has a charitable solicitation registration requirement, you will probably need something a lot stronger than your disappointment to start an investigation.

The Department of Agriculture may have jurisdiction over their care of animals when they are providing care to animals, but probably can’t say much when they aren’t providing any care.

If the society is affiliated with a larger organization and you can argue that their lack of responsiveness is undermining the reputation of the larger organization, you might have some impact, but again you have no right to any action.

Normally, I would urge you to raise questions in the local media, if you still have local media in your community.  But with billions of dollars in federal programs being “paused” with essentially no notice in the new Trump administration, hurting many — and even killing some — of the beneficiaries of those programs, and with thousands of federal employees being terminated unceremoniously without having done anything wrong and without regard to the importance of their jobs, whatever local media remains is likely to be telling the stories of real harm to real people in real time in the community.  A delay in restoring the services of a humane society would not seem quite as important.

The animal rights community is a close one and seriously contentious.  You should probably continue to ask questions of the board and staff of the society, build up evidence and your arguments, and raise questions within your community as you can.  I would wait for a more propitious time to try to make a cause celebre out of it, however.