A-PAL HUMANE SOCIETY

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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

1977

Legal Domicile

Principal Officer

Susan Manning

Phone

2092230410

Tax Period

2025-01-01 to 2025-12-31

A-PAL HUMANE SOCIETY, founded in 1977, is a small nonprofit in the Animal-Related sector that reported $280K in total revenue in fiscal year 2025. Revenue fell 68% from the prior year — a significant decline worth monitoring. Expenses of $479K exceeded revenue, resulting in a 71% operating deficit.

Mission

Welfare of needy companion animals in Amador County California.

Program Service Accomplishments

Program 1

Expenses: $228,924 Revenue: $45,093

Kittens and adult cats are taken from the Amador County Shelter spay neutered provided medical care and vaccinations and fostered as needed. They are then adopted to loving homes for a nominal fee In 2025 836 kittens and cats went thru the program and were adopted. A-PAL also takes a limited number of dogs provides training medical care and vaccinations as needed and adopts out.

Program 2

Expenses: $87,963 Revenue: $3,821

Feral cats are taken from the county shelter and from individual colonies spay neutered given rabies vaccinations medical care as needed and allowed then released back into their colonies or adopted out to a barn type home where they will be provided shelter food and water. In 2025 366 cats benefited from this program. A small adoption fee is charged for the barn cat placement. A-PAL also provides free spay neuter to Amador County residents to spay neuter feral cats in their area and return them to their home area. Thereby reducing feral colonies in the county. In 2025 274 feral cats were spay neutered and given a rabies vaccination.

Program 3

Expenses: $83,748 Revenue: $17,985

We provide financial assistance to county residence to spay or neuter their pets. We also offer free spay or neuter for the pets of Low Income residents. Thereby reducing the number of unwanted pets released to the county shelter. In 2025. 344 cats and dogs were spay neutered through this program.

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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 $214,144

Program Service Revenue $33,339

Investment Income $32,846

Other Revenue $94

TOTAL REVENUE $280,423

Expense Breakdown

Grants Paid $0

Salaries & Benefits $164,026

Fundraising Expenses $13,304

Program Expenses $422,630

Other Expenses $314,779

TOTAL EXPENSES $478,805

Year-over-Year Comparison

	2025	2024	Change
Revenue	$280,423	$874,783	-0.7%
Expenses	$478,805	$442,479	+0.1%
Net Income	$-198,382	$432,304	-1.5%

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

$75,600

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Susan Manning	President	30.00	Officer	$0	$0	$0
Margaret Blair	Vice President	10.00	Officer	$0	$0	$0
Joan Martin	Treasurer	20.00	Officer	$0	$0	$0
Megan Day	Director	5.00	Director	$0	$0	$0
Wendy Robles	Secretary	4.00	Director	$0	$0	$0
April Hancock	Director	6.00	Director	$0	$0	$0
Cooper Steely	Executive Director	40.00	Key Emp	$75,600	$0	$75,600

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	$280,423	$478,805	$1,054,623	$-198,382
2024	$874,783	$442,479	$1,232,376	$432,304
2023	$353,894	$429,717	$851,505	$-75,823
2022	$237,761	$347,638	$919,327	$-109,877
2021	$605,325	$268,337	$1,113,065	$336,988
2020	$209,999	$188,260	$786,377	$21,739