ANIMAL RESCUE OF FRESNO

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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

1998

Legal Domicile

Principal Officer

LINDA GUTHRIE

Phone

5592255715

Tax Period

2025-01-01 to 2025-12-31

ANIMAL RESCUE OF FRESNO, founded in 1998, is a small nonprofit in the Animal-Related sector that reported $230K in total revenue in fiscal year 2025. Revenue decreased 11% compared to the prior year. Expenses of $271K exceeded revenue, resulting in a 18% operating deficit.

Mission

TO FACILITATE AND ASSIST IN THE CARE AND ADOPTION OF HOMELESS DOMESTIC ANIMALS AND DISSEMINATION OF INFORMATION ENCOURAGING SPAYING AND NEUTERING.

Program Service Accomplishments

Program 1

Expenses: $261,059

ASSIST IN THE CARE AND ADOPTION OF HOMELESS DOMESTIC ANIMALS AND DISSEMINATION OF INFORMATION ENCOURAGING SPAYING AND NEUTERING.

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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 $221,544

Program Service Revenue $0

Investment Income $8,181

Other Revenue $0

TOTAL REVENUE $229,725

Expense Breakdown

Grants Paid $0

Salaries & Benefits $27,291

Fundraising Expenses $0

Program Expenses $261,059

Other Expenses $244,155

TOTAL EXPENSES $271,446

Year-over-Year Comparison

	2025	2024	Change
Revenue	$229,725	$256,925	-0.1%
Expenses	$271,446	$265,109	+0.0%
Net Income	$-41,721	$-8,184	+4.1%

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

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
LINDA GUTHRIE	President	60.00	Officer Director	$0	$0	$0
MINDI MILLER	Vice President	40.00	Officer Director	$0	$0	$0
JULIE BENTON	Treasurer/Secre	25.00	Officer Director	$0	$0	$0
GARY KHALE	Member at Large	20.00	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	$229,725	$271,446	$2,101,094	$-41,721
2024	$256,925	$265,109	$2,135,757	$-8,184
2023	$176,554	$291,131	$2,144,349	$-114,577
2022	$1,936,692	$233,581	$2,262,057	$1,703,111
2021	$258,102	$184,739	$571,977	$73,363