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Nonprofiteer
← FRIENDS OF ANIMALS INC

Form 990 for tax year 2022

Filed by FRIENDS OF ANIMALS INC.

Totals

Total revenue
$5,032,934
Total expenses
$4,710,217
Contributions and grants received
$3,231,067
Grants paid
$775,889
Program service revenue
$1,441,660
Investment income
$150,445
Other revenue
$209,762
Total assets, end of year
$12,549,345
Total liabilities, end of year
$1,003,903
Net assets or fund balances, end of year
$11,545,442
Program services expenses (Part IX)
$4,468,797
Management and general expenses
$157,734
Fundraising expenses
$83,686
Program service expenses (Part III)
$4,468,797

Program services were 94.9% 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.

  • 1f · All other contributions, gifts and grants

    $3,231,067

  • 1g · Noncash contributions included above

    $8,748

  • 2a · Program service revenue: SPAY AND NEUTER CERTIF

    total $1,441,660 · related or exempt $1,441,660

  • 3 · Investment income

    total $150,445 · excluded $150,445

  • 10a · Gross sales of inventory

    $2,895

  • 10b · Cost of goods sold

    $1,522

  • 10c · Net income from sales of inventory

    total $1,373 · related or exempt $1,373

  • 11a · Other revenue: COURT AWARDS

    total $208,389 · related or exempt $208,389

  • 11e · Other revenue, total

    $208,389

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $660,616 · program services $660,616

  • 3 · Grants to foreign organizations and individuals

    total $115,273 · program services $115,273

  • 5 · Compensation of officers, directors and key employees

    total $292,350 · program services $277,489 · management and general $12,784 · fundraising $2,077

  • 6 · Compensation of disqualified persons

    total $100,956 · program services $96,030 · management and general $4,206 · fundraising $720

  • 7 · Other salaries and wages

    total $1,270,542 · program services $1,205,956 · management and general $55,560 · fundraising $9,026

  • 9 · Other employee benefits

    total $237,626 · program services $233,282 · management and general $2,533 · fundraising $1,811

  • 10 · Payroll taxes

    total $138,715 · program services $131,844 · management and general $5,570 · fundraising $1,301

  • 11b · Fees: legal

    total $25,506 · program services $25,506

  • 11c · Fees: accounting

    total $41,003 · program services $25,515 · management and general $15,488

  • 11f · Fees: investment management

    total $11,148 · management and general $11,148

  • 11g · Fees: other

    total $1,114,813 · program services $1,114,813

  • 12 · Advertising and promotion

    total $22,325 · program services $22,325

  • 13 · Office expenses

    total $345,710 · program services $282,407 · management and general $10,079 · fundraising $53,224

  • 14 · Information technology

    total $77,880 · program services $54,839 · management and general $12,194 · fundraising $10,847

  • 16 · Occupancy

    total $154,128 · program services $146,797 · management and general $6,109 · fundraising $1,222

  • 17 · Travel

    total $23,257 · program services $21,331 · management and general $1,926

  • 22 · Depreciation, depletion and amortization

    total $22,042 · program services $21,161 · management and general $661 · fundraising $220

  • 24a · Other expenses: REGISTRATIONS AND FEES

    total $24,412 · program services $6,113 · management and general $15,146 · fundraising $3,153

  • 24b · Other expenses: DUES AND SUBSCRIPTIONS

    total $15,605 · program services $15,566 · management and general $39 · fundraising $0

  • 24c · Other expenses: MAINTENANCE

    total $8,807 · program services $8,279 · management and general $443 · fundraising $85

  • 24d · Other expenses: WILD HORSE PROJECT

    total $3,655 · program services $3,655

  • 24e · All other expenses

    total $3,848 · management and general $3,848

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $835,943 · end of year $450,221

  • 3 · Pledges and grants receivable

    beginning of year $136,409 · end of year $136,008

  • 8 · Inventories for sale or use

    beginning of year $247 · end of year $1,022

  • 9 · Prepaid expenses and deferred charges

    end of year $61,829

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

    $378,417

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

    $358,564

  • 10c · Land, buildings and equipment, net

    beginning of year $40,227 · end of year $19,853

  • 11 · Investments: publicly traded securities

    beginning of year $7,241,199 · end of year $7,681,284

  • 14 · Intangible assets

    end of year $329,901

  • 15 · Other assets

    beginning of year $4,183,023 · end of year $3,869,227

  • 17 · Accounts payable and accrued expenses

    beginning of year $179,266 · end of year $170,328

  • 19 · Deferred revenue

    beginning of year $348

  • 24 · Unsecured notes and loans payable

    beginning of year $4,143 · end of year $1,527

  • 25 · Other liabilities

    beginning of year $642,388 · end of year $832,048

  • 27 · Net assets without donor restrictions

    beginning of year $7,361,360 · end of year $7,565,291

  • 28 · Net assets with donor restrictions

    beginning of year $4,249,543 · end of year $3,980,151

Mission and programs · 2022

Mission

FRIENDS OF ANIMALS WORKS TO CULTIVATE A RESPECTFUL VIEW OF NON-HUMAN ANIMALS, FREE-LIVING AND DOMESTIC. OUR GOAL IS TO FREE ANIMALS FROM CRUELTY AND INSTITUTIONALIZED EXPLOITATION.

Activities or mission (Part I)

THE ORGANIZATION'S GOAL IS TO FREE ANIMALS FROM CRUELTY AND INSTITUTIONALIZED EXPLOITATION.

  • SPAYING AND NEUTERING PROGRAM - FRIENDS OF ANIMALS HAS ADVOCATED LOW-COST SPAYING AND ALTERING AS THE MOST EFFECTIVE MEANS OF PREVENTING THE BIRTHS OF UNWANTED DOGS AND CATS, AND THEIR SUBSEQUENT ABANDONMENT, SUFFERING AND MASS KILLING. FOR 59 YEARS, WE HAVE OPERATED A NATIONWIDE BREEDING CONTROL PROGRAM IN THE UNITED STATES FACILITATING MORE THAN 2.7 MILLION SPAY/NEUTER PROCEDURES. PET OWNERS MAY PURCHASE A CERTIFICATE FROM FRIENDS OF ANIMALS THAT CAN BE USED FOR A ROUTINE SPAY OR NEUTER SURGERY AT ANY OF FRIENDS OF ANIMALS PARTICIPATING VETERINARY HOSPITALS. THIS YEAR MORE THAN 24,000 CATS AND DOGS WERE NEUTERED THROUGH OUR PROGRAM.

    Expenses $1,503,086 · Grants $8,000 · Revenue $1,650,049

  • PUBLIC INFORMATION AND ANIMAL PROTECTION- THROUGH ANIMAL ADVOCACY PROGRAMS AND INTERVENTIONS, FOA PROMOTES ENDANGERED SPECIES AND OTHER WILDLIFE PROTECTION. CAMPAIGNS AGAINST WILD HORSE ROUND-UPS AND THE WILD BIRD TRADE; THE HORSE-DRAWN CARRIAGE TRADE; THE FUR TRADE; HUNTING AND PREDATOR CONTROL, INCLUDING STATE-SPONSORED WOLF CONTROL PROGRAMS IN ALASKA AND THE NORTHERN ROCKIES. SPONSORS CHIMPANZEE CONSERVATION PROJECTS IN WEST AFRICA, AND PRIMATE SANCTUARY IN TEXAS. VEGAN ADVOCACY PROJECTS EXPLAIN THAT A PLANT-BASED DIET IS THE BEST RESPONSE TO AN ECOLOGICAL CRISIS VIA EDUCATIONAL MATERIALS, SPEECHES AND ADS. PUBLISHED FOUR QUARTERLY ISSUES OF ACTIONLINE MAGAZINE; OTHER EDUCATIONAL MATERIALS PRODUCED FOR MEMBERS, THE PUBLIC AND MEDIA.

    Expenses $2,313,095 · Grants $115,273 · Revenue $1,373

  • ASSISTED ANOTHER 501(C)3 ORGANIZATION WITH SUPPORT TO MANAGE A SANCTUARY FOR PRIMATES AND OTHER ANIMALS ABANDONED BY THEIR OWNERS OR DISCARDED BY ZOOS, THE ENTERTAINMENT INDUSTRY AND MEDICAL RESEARCH LABORATORIES.

    Expenses $652,616 · Grants $652,616

As filed on the 2022 return.

Listed in Part VII

  • Priscilla Feral

    PRESIDENT

    Total calculated
    $150,537
    From this org
    $136,638
    From related orgs
    $0
    Other
    $13,899
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $136,638
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $13,899
    Filer's total
    $150,537

  • Teresa D'Amico

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Elizabeth Forel

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Phyllis Hawkins

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Sally Malanga

    SECRETARY/TREASURER

    Total calculated
    $0
    Hours/week
    0.5

  • Pamela McKenna

    CHAIR/ DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Barbara Sitomer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Robert Orabona

    DIRECTOR OF OPERATIONS

    Total calculated
    $142,734
    From this org
    $128,835
    From related orgs
    $0
    Other
    $13,899
    Hours/week
    50

  • Jennifer Best

    WILDLIFE LAW PROGRAM DIRECTOR

    Total calculated
    $114,150
    From this org
    $108,116
    From related orgs
    $0
    Other
    $6,034
    Hours/week
    50

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

  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 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
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 7
JENNIFER BEST RECEIVED A BOARD APPROVED BONUS BASED UPON THE COURT AWARDS WON. THE AMOUNT IS REPORTED IN HER 2022 W2.

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

Provenance

Return type
form_990
Tax year
2022
Filed
7 September 2023
IRS schema version
2022v5.0
Source object
202322569349300602

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