FRIENDS OF ANIMALS INC

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1957

Legal Domicile

Principal Officer

PRISCILLA FERAL

Phone

2036561522

Tax Period

2024-05-01 to 2025-04-30

FRIENDS OF ANIMALS INC, founded in 1957, is a community nonprofit in the Animal-Related sector that reported $5.3M in total revenue in fiscal year 2024. The organization ran a surplus of $938K, a strong 18% operating margin.

Mission

FRIENDS OF ANIMALS WORKS TO CULTIVATE A RESPECTFUL VIEW OF NON-HUMAN ANIMALS, FREE-LIVING AND DOMESTIC. OUR GOAL IS TO FREE ANIMALS FROM CRUELTY AND INSTITUTIONALIZED EXPLOITATION.

Program Service Accomplishments

Program 1

Expenses: $655,961 Revenue: $946,853

SPAYING AND NEUTERING PROGRAM - FRIENDS OF ANIMALS HAS ADVOCATED LOW-COST SPAYING AND ALTERING AS THE MOST EFFECTIVE MEANS OF PREVENTING THE BIRTHS OF UNWANTED DOGS AND CATS, AND THEIR SUBSEQUENT...

SPAYING AND NEUTERING PROGRAM - FRIENDS OF ANIMALS HAS ADVOCATED LOW-COST SPAYING AND ALTERING AS THE MOST EFFECTIVE MEANS OF PREVENTING THE BIRTHS OF UNWANTED DOGS AND CATS, AND THEIR SUBSEQUENT ABANDONMENT, SUFFERING AND MASS KILLING. FOR 59 YEARS, WE HAVE OPERATED A NATIONWIDE BREEDING CONTROL PROGRAM IN THE UNITED STATES FACILITATING MORE THAN 2.7 MILLION SPAY/NEUTER PROCEDURES. PET OWNERS MAY PURCHASE A CERTIFICATE FROM FRIENDS OF ANIMALS THAT CAN BE USED FOR A ROUTINE SPAY OR NEUTER SURGERY AT ANY OF FRIENDS OF ANIMALS PARTICIPATING VETERINARY HOSPITALS. THIS YEAR MORE THAN 24,000 CATS AND DOGS WERE NEUTERED THROUGH OUR PROGRAM.

Program 2

Expenses: $2,944,113 Revenue: $33,065

PUBLIC INFORMATION AND ANIMAL PROTECTION- THROUGH ANIMAL ADVOCACY PROGRAMS AND INTERVENTIONS, FOA PROMOTES ENDANGERED SPECIES AND OTHER WILDLIFE PROTECTION. CAMPAIGNS AGAINST WILD HORSE ROUND-UPS AND THE WILD BIRD TRADE; THE HORSE-DRAWN CARRIAGE TRADE; THE FUR TRADE; HUNTING AND PREDATOR CONTROL, INCLUDING STATE-SPONSORED WOLF CONTROL PROGRAMS IN ALASKA AND THE NORTHERN ROCKIES. SPONSORS CHIMPANZEE CONSERVATION PROJECTS IN WEST AFRICA, AND PRIMATE SANCTUARY IN TEXAS. VEGAN ADVOCACY PROJECTS EXPLAIN THAT A PLANT-BASED DIET IS THE BEST RESPONSE TO AN ECOLOGICAL CRISIS VIA EDUCATIONAL MATERIALS, SPEECHES AND ADS. PUBLISHED FOUR QUARTERLY ISSUES OF ACTIONLINE MAGAZINE; OTHER EDUCATIONAL MATERIALS PRODUCED FOR MEMBERS, THE PUBLIC AND MEDIA.

Program 3

Expenses: $525,491

ASSISTED ANOTHER 501(C)3 ORGANIZATION WITH SUPPORT TO MANAGE A SANCTUARY FOR PRIMATES AND OTHER ANIMALS ABANDONED BY THEIR OWNERS OR DISCARDED BY ZOOS, THE ENTERTAINMENT INDUSTRY AND MEDICAL RESEARCH...

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $3,979,660

Program Service Revenue $946,853

Investment Income $353,267

Other Revenue $33,065

TOTAL REVENUE $5,312,845

Expense Breakdown

Grants Paid $610,487

Salaries & Benefits $2,016,148

Fundraising Expenses $83,761

Program Expenses $4,125,565

Other Expenses $1,748,374

TOTAL EXPENSES $4,375,009

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,312,845	$5,520,218	0.0%
Expenses	$4,375,009	$4,556,669	0.0%
Net Income	$937,836	$963,549	0.0%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

⚠ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$156,521

Total Directors