FRIENDSHIP ANIMAL PROTECTIVE LEAGUE

EIN: 346529498 501(c)(3) Animal-Related

ELYRIA, OH

Total Revenue
$2,367,064
Total Expenses
$2,454,414
Total Assets
$5,586,192
Net Assets
$5,468,538
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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
OH
Principal Officer
GREGORY WILLEY
Phone
4403224321
Tax Period
2024-11-01 to 2025-10-31

FRIENDSHIP ANIMAL PROTECTIVE LEAGUE, founded in 1957, is a community nonprofit in the Animal-Related sector that reported $2.4M in total revenue in fiscal year 2024. Revenue decreased 8% compared to the prior year. Net assets of $5.5M represent 28 months of operating reserves.

Mission

FRIENDSHIP APL RECEIVES COMPANION ANIMALS THROUGH CRUELTY INVESTIGATIONS, RESCUE FROM HIGH VOLUME SHELTERS AND DIRECT OWNER SURRENDER. THE STAFF AND VOLUNTEERS CARE FOR THE ANIMALS UNTIL THEY ARE ADOPTED INTO A NEW HOME.

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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%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,665,421
Program Service Revenue $431,546
Investment Income $39,679
Other Revenue $230,418
TOTAL REVENUE $2,367,064

Expense Breakdown

Grants Paid $0
Salaries & Benefits $1,052,290
Fundraising Expenses $323,460
Program Expenses $1,936,329
Other Expenses $1,402,124
TOTAL EXPENSES $2,454,414

Year-over-Year Comparison

2024 2023 Change
Revenue $2,367,064 $2,568,709 -0.1%
Expenses $2,454,414 $2,483,659 0.0%
Net Income $-87,350 $85,050 -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

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Governance

Voting Members
8
Independent Members
8
Employees
31
Volunteers
350

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
5
$110,000
Total Directors
8
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
GREGORY WILLEY EXECUTIVE DI 40.00
Officer
$110,000 $0 $110,000
DAVID HUMPHREY TRUSTEE 2.00
Director
$0 $0 $0
PETER IZANEC SECRETARY 2.00
Officer Director
$0 $0 $0
LISA PARENTE TREASURER 2.00
Officer Director
$0 $0 $0
PATRICK RADACHI PRESIDENT 2.00
Officer Director
$0 $0 $0
TIFFANY SEKERIES TRUSTEE 2.00
Director
$0 $0 $0
ZACHARY SIMONOFF TRUSTEE 2.00
Director
$0 $0 $0
LINDA STEPAN TRUSTEE 2.00
Director
$0 $0 $0
REMUS TOMICI VICE-PRESIDE 2.00
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 $2,367,064 $2,454,414 $5,586,192 $-87,350
2024 $2,568,709 $2,483,659 $5,240,134 $85,050
2023 $2,568,848 $2,485,764 $4,907,719 $83,084
2022 $4,164,488 $2,003,745 $4,829,562 $2,160,743
2021 $1,818,340 $1,415,971 $2,789,654 $402,369
2020 $1,422,953 $1,052,768 $2,315,050 $370,185
2019 $1,533,166 $1,286,141 $1,888,219 $247,025
2018 $1,259,073 $1,113,365 $1,630,420 $145,708
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