FINGER LAKES SPCA INC (EIN 160772023) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1949

Legal Domicile

Phone

6077763039

Tax Period

2025-01-01 to 2025-12-31

FINGER LAKES SPCA INC, founded in 1949, is a small nonprofit in the Animal-Related sector that reported $897K in total revenue in fiscal year 2025. Revenue decreased 8% compared to the prior year. The organization ran a surplus of $237K, a strong 26% operating margin.

Mission

PROVIDE SHELTER FOR HOMELESS AND ABUSED ANIMALS

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $825,584

Program Service Revenue $61,549

Investment Income $8,791

Other Revenue $1,556

TOTAL REVENUE $897,480

Expense Breakdown

Grants Paid $0

Salaries & Benefits $323,531

Fundraising Expenses $12,264

Program Expenses $596,476

Other Expenses $336,794

TOTAL EXPENSES $660,325

Year-over-Year Comparison

	2025	2024	Change
Revenue	$897,480	$972,087	-0.1%
Expenses	$660,325	$598,145	+0.1%
Net Income	$237,155	$373,942	-0.4%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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
MICHAEL HOPKINS	EXECUTIVE DIRECTOR	40.00		$42,060	$0	$42,060
WILLIAM DECKER	Vice President	5.00	Officer Director	$0	$0	$0
KRISTEN STEWART	Director	2.00	Director	$0	$0	$0
HEIDI STEWART	Director	2.00	Director	$0	$0	$0
JEAN PETERSON	President	8.00	Officer Director	$0	$0	$0
NANCY LATOUR	Sec/Treas.	4.00	Officer 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
2025	$897,480	$660,325	$2,554,082	$237,155
2024	$972,087	$598,145	$2,317,281	$373,942
2023	$566,221	$527,138	$1,999,894	$39,083
2022	$446,584	$526,829	$2,006,039	$-80,245
2021	$460,693	$517,265	$2,088,348	$-56,572
2021	$460,693	$517,265	$2,088,348	$-56,572
2020	$397,765	$470,620	$2,143,770	$-72,855
2019	$279,112	$443,846	$2,224,050	$-164,734
2018	$511,396	$390,058	$2,477,253	$121,338
2017	$816,333	$321,525	$2,352,931	$494,808

FINGER LAKES SPCA INC