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Nonprofiteer
← BEST FRIENDS ANIMAL SOCIETY

Form 990 for tax year 2024

Filed by BEST FRIENDS ANIMAL SOCIETY.

Totals

Total revenue
$173,780,697
Total expenses
$175,675,944
Contributions and grants received
$165,992,564
Grants paid
$15,540,871
Program service revenue
$954,448
Investment income
$7,154,904
Other revenue
-$321,219
Total assets, end of year
$194,689,106
Total liabilities, end of year
$57,259,869
Net assets or fund balances, end of year
$137,429,237
Program services expenses (Part IX)
$133,816,174
Management and general expenses
$11,546,125
Fundraising expenses
$30,313,645
Program service expenses (Part III)
$133,816,174

Program services were 76.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $158,204

  • 1c · Fundraising events

    $4,825

  • 1e · Government grants (contributions)

    $77,030

  • 1f · All other contributions, gifts and grants

    $165,752,505

  • 1g · Noncash contributions included above

    $8,905,610

  • 2a · Program service revenue: PROGRAM EVENTS

    total $347,238 · related or exempt $347,238

  • 2b · Program service revenue: CLINIC REVENUE

    total $607,210 · related or exempt $607,210

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $293,937 · related or exempt $293,937

  • 5 · Royalties

    total $25,145 · related or exempt $25,145

  • 6a · Gross rents

    real property $2,128,300

  • 6b · Less rental expenses

    real property $2,853,080

  • 6c · Rental income or loss

    real property -$724,780 · personal property $0

  • 6d · Net rental income or loss

    total -$724,780 · related or exempt -$268,568 · unrelated business -$456,212

  • 7a · Gross sales of assets other than inventory

    securities $21,291,934 · other assets $3,698,775

  • 7b · Less cost or other basis and sales expenses

    securities $16,178,525 · other assets $1,951,217

  • 7c · Gain or loss

    securities $5,113,409 · other assets $1,747,558

  • 7d · Net gain or loss

    total $6,860,967 · related or exempt $6,860,967

  • 10a · Gross sales of inventory

    $1,497,983

  • 10b · Cost of goods sold

    $1,394,291

  • 10c · Net income from sales of inventory

    total $103,691 · related or exempt $73,672 · unrelated business $30,019

  • 11a · Other revenue: CAFETERIA

    total $174,570 · related or exempt $174,570

  • 11b · Other revenue: ANGELS REST

    total $100,155 · related or exempt $100,155

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $274,725

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $15,513,070 · program services $15,513,070

  • 2 · Grants to domestic individuals

    total $27,801 · program services $27,801

  • 5 · Compensation of officers, directors and key employees

    total $4,765,391 · program services $1,640,573 · management and general $2,117,657 · fundraising $1,007,161

  • 7 · Other salaries and wages

    total $71,799,733 · program services $57,931,299 · management and general $2,911,976 · fundraising $10,956,458

  • 8 · Pension plan contributions

    total $3,011,737 · program services $2,590,667 · management and general $60,400 · fundraising $360,670

  • 9 · Other employee benefits

    total $11,228,844 · program services $9,497,756 · management and general $417,837 · fundraising $1,313,251

  • 10 · Payroll taxes

    total $5,384,107 · program services $4,139,418 · management and general $451,065 · fundraising $793,624

  • 11b · Fees: legal

    total $263,951 · program services $20,041 · management and general $142,762 · fundraising $101,148

  • 11d · Fees: lobbying

    total $782,739 · program services $782,739

  • 11e · Fees: professional fundraising services

    total $1,640,236 · fundraising $1,640,236

  • 11f · Fees: investment management

    total $313,300 · management and general $313,300

  • 11g · Fees: other

    total $2,428,039 · program services $1,533,654 · management and general $578,261 · fundraising $316,124

  • 12 · Advertising and promotion

    total $6,315,309 · program services $2,721,351 · management and general $2,507 · fundraising $3,591,451

  • 13 · Office expenses

    total $1,332,542 · program services $497,078 · management and general $801,791 · fundraising $33,673

  • 14 · Information technology

    total $6,406,561 · program services $4,629,502 · management and general $1,040,605 · fundraising $736,454

  • 16 · Occupancy

    total $4,385,403 · program services $4,088,949 · management and general $219,190 · fundraising $77,264

  • 17 · Travel

    total $4,438,621 · program services $3,731,726 · management and general $208,041 · fundraising $498,854

  • 19 · Conferences, conventions and meetings

    total $2,575,134 · program services $2,384,251 · management and general $25,838 · fundraising $165,045

  • 20 · Interest

    total $1,120,782 · program services $2,372 · management and general $1,118,409 · fundraising $1

  • 22 · Depreciation, depletion and amortization

    total $3,753,586 · program services $3,364,768 · management and general $382,437 · fundraising $6,381

  • 23 · Insurance

    total $2,455,444 · program services $2,157,650 · management and general $256,558 · fundraising $41,236

  • 24a · Other expenses: ANIMAL FOOD MEDICAL SUP

    total $11,896,614 · program services $11,891,255 · management and general $3,109 · fundraising $2,250

  • 24b · Other expenses: PRINTING

    total $7,731,354 · program services $2,005,940 · management and general $2,628 · fundraising $5,722,786

  • 24c · Other expenses: POSTAGE AND SHIPPING

    total $4,538,413 · program services $1,572,533 · management and general $45,868 · fundraising $2,920,012

  • 24d · Other expenses: MISCELLANEOUS

    total $1,567,233 · program services $1,091,781 · management and general $445,886 · fundraising $29,566

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 26 · Joint costs (an allocation of the lines above)

    total $4,140,977 · program services $1,581,363 · fundraising $2,559,614

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $2,893,487 · end of year $4,733,228

  • 3 · Pledges and grants receivable

    beginning of year $5,572,362 · end of year $5,119,444

  • 4 · Accounts receivable

    beginning of year $362,257 · end of year $313,268

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $1,534,452 · end of year $1,359,562

  • 9 · Prepaid expenses and deferred charges

    beginning of year $4,547,052 · end of year $5,470,385

  • 10a · Land, buildings and equipment: cost or other basis

    $129,345,836

  • 10b · Land, buildings and equipment: accumulated depreciation

    $35,592,348

  • 10c · Land, buildings and equipment, net

    beginning of year $95,387,120 · end of year $93,753,488

  • 11 · Investments: publicly traded securities

    beginning of year $77,861,401 · end of year $70,614,927

  • 12 · Investments: other securities

    beginning of year $8,767,200 · end of year $9,208,172

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $3,646,870 · end of year $4,116,632

  • 17 · Accounts payable and accrued expenses

    beginning of year $20,199,248 · end of year $19,860,627

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $33,556,512 · end of year $31,515,727

  • 25 · Other liabilities

    beginning of year $5,876,769 · end of year $5,883,515

  • 27 · Net assets without donor restrictions

    beginning of year $104,779,002 · end of year $98,137,519

  • 28 · Net assets with donor restrictions

    beginning of year $36,160,670 · end of year $39,291,718

Mission and programs · 2024

Mission

Best Friends Animal Society is a leading animal welfare organization dedicated to saving the lives of dogs and cats in America's shelters and making the entire country no-kill. Founded in 1984, Best Friends operates lifesaving facilities and programs nationwide in partnership with thousands of shelters and rescue groups.

  • INITIATIVES, PROGRAM CITIES, EMERGENCY RESPONSE, NETWORK PARTNERS AND OTHER NATIONAL OUTREACH - See Schedule O

    Expenses $94,586,205 · Grants $15,338,260 · Revenue $826,660

  • Animal Care Activities (Sanctuary) - See Schedule O

    Expenses $39,229,969 · Grants $185,110 · Revenue $893,325

As filed on the 2024 return.

Listed in Part VII

  • Julianne Castle

    Board Member/Chief Executive Officer

    Total calculated
    $553,886
    From this org
    $536,370
    From related orgs
    $0
    Other
    $17,516
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $536,045
    Bonus
    $325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $10,516
    Filer's total
    $553,886

  • Abigail Jones

    Board Vice-Chair

    Total calculated
    $0
    Hours/week
    1

  • Alfred Battista

    Board Chair/Co-Founder/Internal Consultant

    Total calculated
    $227,713
    From this org
    $203,868
    From related orgs
    $0
    Other
    $23,845
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $203,543
    Bonus
    $325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $16,845
    Filer's total
    $227,713

  • Bernadette Mejia

    Board Member/Co-Founder/Director of Principal Gifts

    Total calculated
    $209,886
    From this org
    $186,041
    From related orgs
    $0
    Other
    $23,845
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $168,737
    Bonus
    $17,304
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $16,845
    Filer's total
    $209,886

  • Cyrus Mejia

    Board Member/Co-Founder/Internal Consultant

    Total calculated
    $121,510
    From this org
    $97,665
    From related orgs
    $0
    Other
    $23,845
    Hours/week
    40

  • Denise Clark

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Gregory Castle

    Board Member/Co-Founder/Internal Consultant

    Total calculated
    $199,030
    From this org
    $177,765
    From related orgs
    $0
    Other
    $21,265
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $177,440
    Bonus
    $325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $14,265
    Filer's total
    $199,030

  • Lona Williams

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Lynn Flanders

    Board Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Micarl Hill

    Board Secretary

    Total calculated
    $0
    Hours/week
    1

  • Oke Mueller

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Phefelia Nez

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Elise Traub

    Chief External Affairs Officer & Chief of Staff

    Total calculated
    $240,040
    From this org
    $223,922
    From related orgs
    $0
    Other
    $16,118
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,347
    Bonus
    $4,575
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $9,118
    Filer's total
    $240,040

  • Greta Palmer

    Chief Marketing and Communications Officer

    Total calculated
    $250,654
    From this org
    $232,346
    From related orgs
    $0
    Other
    $18,308
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $229,021
    Bonus
    $3,325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $11,308
    Filer's total
    $250,654

  • Holly Sizemore

    Chief Mission Officer

    Total calculated
    $254,564
    From this org
    $236,256
    From related orgs
    $0
    Other
    $18,308
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $232,731
    Bonus
    $3,525
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $11,308
    Filer's total
    $254,564

  • Joseph Angelo

    Chief People and Culture Officer

    Total calculated
    $315,871
    From this org
    $299,830
    From related orgs
    $0
    Other
    $16,041
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $299,505
    Bonus
    $325
    Other
    $0
    Deferred
    $6,923
    Nontaxable benefits
    $9,118
    Filer's total
    $315,871

  • Judah Battista

    Chief Sanctuary Officer

    Total calculated
    $264,539
    From this org
    $233,787
    From related orgs
    $0
    Other
    $30,752
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $230,462
    Bonus
    $3,325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $23,752
    Filer's total
    $264,539

  • Marc Peralta

    Chief Program Officer

    Total calculated
    $256,302
    From this org
    $225,550
    From related orgs
    $0
    Other
    $30,752
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $223,725
    Bonus
    $1,825
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $23,752
    Filer's total
    $256,302

  • Stephen Howell

    Chief Operating and Financial Officer

    Total calculated
    $501,936
    From this org
    $458,692
    From related orgs
    $0
    Other
    $43,244
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $452,367
    Bonus
    $6,325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $36,244
    Filer's total
    $501,936

  • Susan Citro

    Chief Experience Officer

    Total calculated
    $324,059
    From this org
    $295,941
    From related orgs
    $0
    Other
    $28,118
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $292,116
    Bonus
    $3,825
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $21,118
    Filer's total
    $324,059

  • Valerie Dorian

    Chief Development Officer

    Total calculated
    $323,078
    From this org
    $283,734
    From related orgs
    $0
    Other
    $39,344
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $255,708
    Bonus
    $28,026
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $32,344
    Filer's total
    $323,078

  • Amy Starnes

    Principal, Growth Initiatives

    Total calculated
    $248,366
    From this org
    $220,248
    From related orgs
    $0
    Other
    $28,118
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $219,923
    Bonus
    $325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $21,118
    Filer's total
    $248,366

  • Erika Westbay Arnold

    Director, Process Excellence

    Total calculated
    $251,300
    From this org
    $203,090
    From related orgs
    $0
    Other
    $48,210
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,765
    Bonus
    $2,325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $41,210
    Filer's total
    $251,300

  • Karen Gallardo

    Sr Director, Major & Planned Giving

    Total calculated
    $304,077
    From this org
    $284,089
    From related orgs
    $0
    Other
    $19,988
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $255,822
    Bonus
    $28,267
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $12,988
    Filer's total
    $304,077

  • Rebecca Huss

    General Counsel

    Total calculated
    $266,562
    From this org
    $248,254
    From related orgs
    $0
    Other
    $18,308
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $247,929
    Bonus
    $325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $11,308
    Filer's total
    $266,562

  • Susan Cosby

    Sr Advisor, Strategy & Integration

    Total calculated
    $210,984
    From this org
    $194,866
    From related orgs
    $0
    Other
    $16,118
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,541
    Bonus
    $5,325
    Other
    $0
    Deferred
    $7,000
    Nontaxable benefits
    $9,118
    Filer's total
    $210,984

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 2 · Substantiation required before reimbursing expenses
  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Housing allowance or residence for personal use
The organization's bylaws require the CEO to live on the Sanctuary property. During a portion of the year, Julie Castle was provided with free housing on the Sanctuary property in a home designated by the Board to serve as the CEO residence.
Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
THE BOARD REVIEWED AND APPROVED THE COMPENSATION OF THE CEO AFTER CONSIDERING DATA FROM DIFFERENT SOURCES, INCLUDING COMPENSATION AMOUNTS OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS.
Schedule J, Part I PART I, LINE 1A:
THE ORGANIZATION'S BYLAWS REQUIRE THE CEO TO LIVE ON THE SANCTUARY PROPERTY. DURING A PORTION OF THE YEAR, JULIE CASTLE WAS PROVIDED WITH FREE HOUSING ON THE SANCTUARY PROPERTY IN A HOME DESIGNATED BY THE BOARD TO SERVE AS THE CEO RESIDENCE.
Schedule J, Part I, Line 3 PART I, LINE 3:
THE BOARD REVIEWED AND APPROVED THE COMPENSATION OF THE CEO AFTER CONSIDERING DATA FROM DIFFERENT SOURCES, INCLUDING COMPENSATION AMOUNTS OF COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • BEST FRIENDS PRODUCTIONS LLC

    PARTICIPATE IN JOINT VENTURE TO PRODUCE FILM · UT · income $1,557 · assets $87,310

    Directly controlled by BEST FRIENDS ANIMAL SOCIETY

  • 307 WEST BROADWAY LLC

    HOLD LEASE ON BUILDING IN MANHATTAN, NY · UT · income -$634,054 · assets $421,341

    Directly controlled by BEST FRIENDS ANIMAL SOCIETY

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • BEST FRIENDS WELLNESS CENTER INC

    C Corporation · OPERATE FITNESS CENTER · UT · share of income -$110,560 · share of assets $63,346 · controlled entity

    Directly controlled by BEST FRIENDS ANIMAL SOCIETY

Provenance

Return type
form_990
Tax year
2024
Filed
21 July 2026
IRS schema version
2024v5.1
Source object
202642029349301049

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