BEST FRIENDS ANIMAL SOCIETY (EIN 237147797) - 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

1984

Legal Domicile

Principal Officer

JULIANNE CASTLE

Phone

4356442001

Tax Period

2023-10-01 to 2024-09-30

BEST FRIENDS ANIMAL SOCIETY, founded in 1984, is a major nonprofit in the Animal-Related sector that reported $148.3M in total revenue in fiscal year 2023. Revenue decreased 15% compared to the prior year. Expenses of $173.4M exceeded revenue, resulting in a 17% operating deficit.

Mission

TO BRING ABOUT A TIME WHEN THERE ARE NO MORE HOMELESS PETS.

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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 (2023)

Revenue Breakdown

Contributions & Grants $143,099,538

Program Service Revenue $1,257,155

Investment Income $4,232,138

Other Revenue $-315,980

TOTAL REVENUE $148,272,851

Expense Breakdown

Grants Paid $17,110,976

Salaries & Benefits $89,656,131

Fundraising Expenses $29,793,389

Program Expenses $130,220,462

Other Expenses $65,266,648

TOTAL EXPENSES $173,381,071

Year-over-Year Comparison

	2023	2022	Change
Revenue	$148,272,851	$173,491,983	-0.1%
Expenses	$173,381,071	$148,139,598	+0.2%
Net Income	$-25,108,220	$25,352,385	-2.0%

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

1119

Volunteers

21105

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

$3,324,001

Total Directors

$1,242,198

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
ABIGAIL JONES	BOARD VICE-CHAIR	1.00	Director	$0	$0	$0
LYNN FLANDERS	BOARD TREASURER	1.00	Director	$0	$0	$0
MICARL HILL	BOARD MEMBER	1.00	Director	$0	$0	$0
OKE MUELLER	BOARD MEMBER	1.00	Director	$0	$0	$0
LONA WILLIAMS	BOARD MEMBER	1.00	Director	$0	$0	$0
DENISE CLARK	BOARD MEMBER	1.00	Director	$0	$0	$0
PHEFELIA NEZ	BOARD MEMBER	1.00	Director	$0	$0	$0
ALFRED BATTISTA	BOARD CHAIR / INTERNAL CONSULTANT	40.00	Director	$191,978	$16,673	$208,651
GREGORY CASTLE	CO-FOUNDER / INTERNAL CONSULTANT	40.00	Director	$170,107	$26,918	$197,025
BERNADETTE MEJIA	BOARD SECRETARY / DIRECTOR OF PRINCIPAL GIFTS	40.00	Director	$175,342	$16,797	$192,139
CYRUS MEJIA	CO-FOUNDER / INTERNAL CONSULTANT	40.00	Director	$93,378	$16,797	$110,175
JULIANNE CASTLE	CHIEF EXECUTIVE OFFICER	40.00	Officer Director	$526,755	$7,453	$534,208
STEPHEN HOWELL	CFO AND COO	40.00	Officer	$432,322	$37,715	$470,037
SUSAN CITRO	CHIEF EXPERIENCE OFFICER	40.00	Officer	$281,634	$25,725	$307,359
JOSEPH ANGELO	CHIEF PEOPLE AND CULTURE OFFICER	40.00	Officer	$262,833	$12,352	$275,185
VALERIE DORIAN	CHIEF DEVELOPMENT OFFICER	40.00	Officer	$268,195	$33,028	$301,223
HOLLY SIZEMORE	CHIEF MISSIONS OFFICER	40.00	Officer	$226,183	$16,844	$243,027
JUDAH BATTISTA	CHIEF SANCTUARY OFFICER	40.00	Officer	$221,647	$27,352	$248,999
GRETA PALMER	CHIEF BRAND & COMMUNICATIONS	40.00	Officer	$218,617	$16,797	$235,414
MARC PERALTA	CHIEF PROGRAM OFFICER	40.00	Officer	$219,193	$27,477	$246,670
ELISE TRAUB	CHIEF EXTERNAL AFFAIRS OFFICER & CHIEF OF STAFF	40.00	Officer	$213,572	$7,000	$220,572
AMY STARNES	CHIEF INNOVATION OFFICER	40.00	Officer	$215,495	$25,812	$241,307
KAREN GALLARDO	SR. DIRECTOR, MAJOR & PLANNED GIVING	40.00	Highest	$265,320	$16,844	$282,164
REBECCA HUSS	GENERAL COUNSEL	40.00	Highest	$223,417	$16,797	$240,214
ERIKA WESTBAY ARNOLD	DIRECTOR, PROCESS EXCELLENCE	40.00	Highest	$189,763	$35,777	$225,540
SUSAN COSBY	SENIOR ADVISOR, STRATEGY & INTEGRATION	40.00	Highest	$184,475	$15,088	$199,563
ERIN KATRIBE	DIRECTOR, NATIONAL VETERINARY PROGRAM	40.00	Highest	$177,361	$25,725	$203,086

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	$148,272,851	$173,381,071	$200,572,201	$-25,108,220
2023	$173,491,983	$148,139,598	$216,306,392	$25,352,385
2023	$173,491,983	$148,139,598	$216,306,392	$25,352,385
2022	$141,488,178	$123,525,355	$178,197,428	$17,962,823
2021	$125,326,390	$103,177,874	$180,215,436	$22,148,516
2020	$106,903,525	$100,665,535	$152,713,432	$6,237,990
2019	$102,896,740	$99,934,785	$154,320,227	$2,961,955
2018	$93,163,465	$96,938,259	$147,534,278	$-3,774,794
2018	$93,163,465	$96,938,259	$147,534,278	$-3,774,794

BEST FRIENDS ANIMAL SOCIETY