Just one more suggestion.

If there is a feral cat network in her area, they often have funds available as they have people who focus on one aspect of the work: fund raising; trapping; transport, etc. Also, some of them will front some of the funds and you help with bake sales and such to help boost the coffers again.

She can locate a group through the Ally Cat Allies web site, here:
http://www.alleycat.org/feral_friends.html