FRIENDS OF EL REFUGIO HOGAR ANIMAL COSTA BALLENA INC (EIN 815479383) - 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

2017

Legal Domicile

Principal Officer

Sandra Hamilton

Phone

8053210076

Tax Period

2025-01-01 to 2025-12-31

FRIENDS OF EL REFUGIO HOGAR ANIMAL COSTA BALLENA INC, founded in 2017, is a small nonprofit in the Animal-Related sector that reported $204K in total revenue in fiscal year 2025. Revenue fell 25% from the prior year — a significant decline worth monitoring. The organization ran a surplus of $77K, a strong 38% operating margin.

Mission

To reduce the population of unwanted, neglected and abandon dogs and cats by sponsoring spay and neuter clinics, community education programs, especially for children, providing temporary shelter and medical care until animals can be placed with foster or adoptive families, and providing support to similar nonprofit organizations, especially in the Costa Ballena area of Costa Rica.

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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 (2025)

Revenue Breakdown

Contributions & Grants $204,325

Program Service Revenue $0

Investment Income $0

Other Revenue $0

TOTAL REVENUE $204,325

Expense Breakdown

Grants Paid $121,000

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $121,000

Other Expenses $6,642

TOTAL EXPENSES $127,642

Year-over-Year Comparison

	2025	2024	Change
Revenue	$204,325	$274,236	-0.3%
Expenses	$127,642	$289,722	-0.6%
Net Income	$76,683	$-15,486	-6.0%

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

N/A

Volunteers

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
Sheila Wentzel	President, Director	0.5	Director	$0	$0	$0
Sandra Hamilton	Vice President, Director	5.0	Director	$0	$0	$0
Millie Louisa Plowman	Secretary	0.25	Director	$0	$0	$0
Nikki Wall	Treasurer, Director	0.25	Director	$0	$0	$0
Dr Kathryn W Wander	Director	0.25	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	$204,325	$127,642	$134,593	$76,683
2024	No data	No data	No data	No data

FRIENDS OF EL REFUGIO HOGAR ANIMAL COSTA BALLENA INC