ANIMAL PROTECTION ASSOCIATION INC DBA SPAY MEMPHIS (EIN 621067900) - 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

1978

Legal Domicile

Principal Officer

ASHLEY HARRIS

Phone

9013243202

Tax Period

2024-01-01 to 2024-12-31

ANIMAL PROTECTION ASSOCIATION INC DBA SPAY MEMPHIS, founded in 1978, is a small nonprofit in the Animal-Related sector that reported $643K in total revenue in fiscal year 2024. Revenue fell 22% from the prior year — a significant decline worth monitoring. Expenses of $818K exceeded revenue, resulting in a 27% operating deficit.

Mission

DEDICATED TO REDUCING PET OVER POPULATION THROUGH AFFORDABLE SPAY & NEUTER SERVICES.

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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 $136,041

Program Service Revenue $471,601

Investment Income $35,397

Other Revenue $150

TOTAL REVENUE $643,189

Expense Breakdown

Grants Paid $0

Salaries & Benefits $510,635

Fundraising Expenses $28,552

Program Expenses $600,800

Other Expenses $307,581

TOTAL EXPENSES $818,216

Year-over-Year Comparison

	2024	2023	Change
Revenue	$643,189	$824,164	-0.2%
Expenses	$818,216	$702,542	+0.2%
Net Income	$-175,027	$121,622	-2.4%

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	Hours/Week	Role	Reportable Comp	Other Comp	Total
ASHLEY HARRIS	PRESIDENT	N/A	Officer Director	$0	$0	$0
LESLIE YOHEY	VICE PRESIDE	N/A	Officer Director	$0	$0	$0
LAUREN ESTES	SECRETARY	N/A	Officer Director	$0	$0	$0
ALI SINKULAR	TREASURER	N/A	Officer Director	$0	$0	$0
ELLEN BARRY	OMBUDSMAN	N/A	Director	$0	$0	$0
DR WYNDIE BUCKLER DVM	BOARD MEMBER	N/A	Director	$0	$0	$0
MIKE DIVOKY	BOARD MEMBER	N/A	Director	$0	$0	$0
MEGHAN GATTAS	BOARD MEMBER	N/A	Director	$0	$0	$0
DANIELLE RUTHERFORD	BOARD MEMBER	N/A	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
2024	$643,189	$818,216	$1,138,596	$-175,027
2023	$824,164	$702,542	$1,287,037	$121,622
2022	$829,837	$695,474	$1,139,803	$134,363
2021	$871,014	$715,014	$1,018,360	$156,000
2020	$812,119	$672,580	$810,676	$139,539
2019	$633,785	$545,303	$644,251	$88,482

ANIMAL PROTECTION ASSOCIATION INC DBA SPAY MEMPHIS