Friends for Animals

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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

1997

Legal Domicile

Principal Officer

Gerald Gigon

Phone

8284331115

Tax Period

2024-01-01 to 2024-12-31

Friends for Animals, founded in 1997, is a small nonprofit in the Animal-Related sector that reported $294K in total revenue in fiscal year 2024.

Mission

Promote and support the humane treatment of animals through education, the media and the shelter

Program Service Accomplishments

Program 1

Expenses: $249,118 Revenue: $155,983

Dogs and cats rescued and spayed or neutered. Medical care, food and safe haven provided until placed in adoptive or permanent homes.

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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 $111,526

Program Service Revenue $150,905

Investment Income $4,787

Other Revenue $26,354

TOTAL REVENUE $293,572

Expense Breakdown

Grants Paid $0

Salaries & Benefits $145,216

Fundraising Expenses $0

Program Expenses $249,118

Other Expenses $158,003

TOTAL EXPENSES $303,219

Year-over-Year Comparison

	2024	2023	Change
Revenue	$293,572	$284,331	+0.0%
Expenses	$303,219	$279,224	+0.1%
Net Income	$-9,647	$5,107	-2.9%

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	Role	Reportable Comp	Other Comp	Total
Greg Gerrys	Director	Director	$0	$0	$0
Marla McRary	Director	Director	$0	$0	$0
Gerald Gigon	President	Officer	$0	$0	$0
Nelson Causby	Vice President	Officer	$0	$0	$0
Sandra Nutbrown	Treasurer	Officer	$0	$0	$0
Chastity Chapman	Exect Director	Highest	$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	$293,572	$303,219	$426,358	$-9,647
2023	$284,331	$279,224	$440,656	$5,107
2022	$265,464	$287,082	$428,957	$-21,618
2021	$252,943	$293,001	$450,393	$-40,058
2020	$281,131	$281,289	$488,923	$-158
2019	$187,920	$241,157	$473,062	$-53,237
2018	$202,224	$267,303	$527,649	$-65,079