FINGER LAKES SPCA OF CENTRAL NEW YORK (EIN 150532256) - Form 990 Financial Analysis & Trantor Score

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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

1905

Legal Domicile

Principal Officer

Nick Lapresi

Phone

3152535841

Tax Period

2024-01-01 to 2024-12-31

FINGER LAKES SPCA OF CENTRAL NEW YORK, founded in 1905, is a small nonprofit in the Animal-Related sector that reported $489K in total revenue in fiscal year 2024. Revenue fell 30% from the prior year — a significant decline worth monitoring. Expenses of $454K left a modest 7% surplus.

Mission

The programs and services that the Shelter offers are adoptions of dogs/puppies/cats/kittens low-cost spay neuter clinics humane law enforcement free rabies clinics, humane education lost and found liasion with local animal control officers referral service and behavioral advice and referral.

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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 $320,167

Program Service Revenue $117,604

Investment Income $51,138

Other Revenue $0

TOTAL REVENUE $488,909

Expense Breakdown

Grants Paid $0

Salaries & Benefits $264,664

Fundraising Expenses $4,232

Program Expenses $406,858

Other Expenses $189,816

TOTAL EXPENSES $454,480

Year-over-Year Comparison

	2024	2023	Change
Revenue	$488,909	$700,116	-0.3%
Expenses	$454,480	$389,319	+0.2%
Net Income	$34,429	$310,797	-0.9%

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

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NICK LAPRESI	Executive Director	040.00	Director Key Emp Highest	$0	$0	$0
SHAUN SECAUR	Secretary	002.00	Officer Director	$0	$0	$0
ANASTASIA ZYGAROWICZ	President	001.00	Officer Director	$0	$0	$0
JOANNA PENALVA	Treasurer	001.00	Officer Director	$0	$0	$0
KRISTEN MARKS	V President	001.00	Officer Director	$0	$0	$0
JULISA STONE-SZPAICHER	Board	001.00	Director	$0	$0	$0
RANDI WINTAMUTE	Board	001.00	Director	$0	$0	$0
KIMBERLY HAZLETON	Board	001.00	Director	$0	$0	$0
ROBIN DRISKEL	Board	001.00	Director	$0	$0	$0
JACQUELINE DARQUEA	Board	001.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$488,909	$454,480	$2,325,073	$34,429
2024	No data	No data	No data	No data
2023	$700,116	$389,319	$2,008,924	$310,797
2022	$348,768	$321,157	$1,509,768	$27,611
2021	$334,139	$272,910	$1,670,424	$61,229
2020	$325,768	$247,623	$1,509,745	$78,145
2019	$275,798	$293,433	$1,334,292	$-17,635
2018	$282,912	$298,801	$1,202,387	$-15,889

FINGER LAKES SPCA OF CENTRAL NEW YORK