AAALAC INTERNATIONAL 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

1965

Legal Domicile

Principal Officer

DUSTIN MULHOLLEN

Phone

3016969626

Tax Period

2024-01-01 to 2024-12-31

AAALAC INTERNATIONAL INC, founded in 1965, is a community nonprofit in the Animal-Related sector that reported $9.3M in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. Expenses of $8.2M left a modest 12% surplus.

Mission

TO IMPROVE THE WELFARE OF ANIMALS IN SCIENCE AND EDUCATION THROUGH THE ACCREDITATION OF ORGANIZATIONS MEETING HIGH STANDARDS OF HUMANE AND RESPONSIBLE ANIMAL CARE AND USE.

Program Service Accomplishments

Program 1

Expenses: $6,263,683 Revenue: $8,609,233

THE ASSOCIATION PROVIDES ACCREDITATION SERVICES TO APPROXIMATELY 1,100 ORGANIZATIONS IN 50 GEOGRAPHIC LOCATIONS. THE ASSOCIATION CONDUCTS TRIENNIAL SITE VISITS OF APPROXIMATELY ONE THIRD OF THE TOTAL INSTITUTIONS ANNUALLY. THE ASSOCIATION ALSO PROMOTES ITS SERVICES THROUGH EXHIBITS AND SCHOLARLY PRESENTATIONS.

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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 $48,375

Program Service Revenue $8,609,233

Investment Income $676,747

Other Revenue $0

TOTAL REVENUE $9,334,355

Expense Breakdown

Grants Paid $100,584

Salaries & Benefits $3,728,512

Fundraising Expenses $0

Program Expenses $6,263,683

Other Expenses $4,415,539

TOTAL EXPENSES $8,244,635

Year-over-Year Comparison

	2024	2023	Change
Revenue	$9,334,355	$8,613,443	+0.1%
Expenses	$8,244,635	$7,969,062	+0.0%
Net Income	$1,089,720	$644,381	+0.7%

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

330

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

$1,182,323

Total Directors

$32,517

Key Employees

$358,927

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
GARY L BORKOWSKI	CHIEF EXECUTIVE OFFICER	40.00	Officer	$446,646	$76,837	$523,483
HELEN E DIGGS	SENIOR DIRECTOR, NORTH AMERICA	40.00	Key Emp	$293,661	$65,266	$358,927
DEBRA L HICKMAN	GLOBAL DIRECTOR	40.00	Officer	$308,413	$36,140	$344,553
KATHRYN A BAYNE	FORMER CHIEF EXECUTIVE OFFICER	0.00		$280,575	$47,840	$328,415
DUSTIN MULHOLLEN	CHIEF FINANCIAL OFFICER	40.00	Officer	$255,998	$58,289	$314,287
SANDRA L DEXTER	ASSISTANT DIRECTOR, ACCREDITATION	40.00	Highest	$164,100	$39,357	$203,457
CHRISTA CAROLEO-CEPEDA	CONTROLLER	40.00	Highest	$137,438	$45,897	$183,335
JOANNA SWERCZEK	ASSISTANT DIRECTOR, ADMINISTRATION	40.00	Highest	$116,243	$20,341	$136,584
DAVID G SCHABDACH DIRECTOR	COA VICE PRESIDENT AS OF JULY	2.00	Director	$16,700	$0	$16,700
TRISH L FOLEY	DIRECTOR & COA PRESIDENT UNTIL JULY	2.00	Director	$15,817	$0	$15,817
CYNTHIA A PEKOW	PAST CHAIR	2.00	Officer	$0	$0	$0
JOE N KORNEGAY	CHAIR	2.00	Officer Director	$0	$0	$0
NANCY SJ POY	VICE CHAIR	2.00	Officer Director	$0	$0	$0
PHILIPPE JR BANEUX	VICE CHAIR ELECT	2.00	Officer Director	$0	$0	$0
KENNETH E ANDERSON	SECRETARY	2.00	Officer Director	$0	$0	$0
MICHAEL PERONE	TREASURER	2.00	Officer Director	$0	$0	$0
THIERRY DECELLE	DIRECTOR	2.00	Director	$0	$0	$0
RICHARD NAKAMURA	DIRECTOR	2.00	Director	$0	$0	$0
BIRGIT LEDERMANN	DIRECTOR	2.00	Director	$0	$0	$0
MARK P REILLY	DIRECTOR	2.00	Director	$0	$0	$0
JIM WEBSTER	DIRECTOR	2.00	Director	$0	$0	$0
DEWI K ROWLANDS DIRECTOR	COA VICE UNTIL JULY, THEN COA PRES.	2.00	Director	$0	$0	$0
BELEN PINTADO	DIRECTOR	2.00	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
2025	No data	No data	No data	No data
2024	$9,334,355	$8,244,635	$17,827,618	$1,089,720
2023	$8,613,443	$7,969,062	$16,943,424	$644,381
2022	$7,983,278	$6,901,820	$16,026,293	$1,081,458
2021	$7,576,919	$5,808,423	$15,842,105	$1,768,496
2020	$7,113,818	$4,673,001	$13,250,963	$2,440,817
2019	$6,946,450	$5,855,383	$10,657,174	$1,091,067
2018	$6,752,092	$5,356,797	$9,195,832	$1,395,295