Civic Intelligence

Friendship Animal Protective League

EIN 34-6529498 • 501(c)3 • Elyria, OH

Profile

Friendship apl receives companion animals through cruelty investigation, rescue from high volume shelters and direct owner surrender. The staff and volunteers care for the animals until they are adopted into a new home.

8303 Murray Ridge RdElyria, OH 44035

www.friendshipapl.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

28th percentile

0.05x

Higher debt load relative to revenue than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

28th percentile

-3.7%

Higher net margin than 28% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$110,000

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

58th percentile

6.6%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

24th percentile

-7.9%

Faster revenue growth than 24% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$5,586,192

Up $756,630 (+16%) from 2022

Liabilities

Up

$117,654

Up $25,292 (+27%) from 2022

Net Assets

Up

$5,468,538

Up $731,338 (+15%) from 2022

Revenue

Down

$2,367,064

Down $1,797,424 (-43%) from 2022

Expenses

Up

$2,454,414

Up $450,669 (+22%) from 2022

Net Income

Down

-$87,350

Down $2,248,093 (-104%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2012: $891,867Liabilities 2012: $37,489Net Assets 2012: $854,3782012Assets 2013: $1,217,320Liabilities 2013: $36,719Net Assets 2013: $1,180,6012013Assets 2014: $1,210,242Liabilities 2014: $29,738Net Assets 2014: $1,180,5042014Assets 2015: $1,129,335Liabilities 2015: $32,526Net Assets 2015: $1,096,8092015Assets 2017: $1,464,114Liabilities 2017: $18,457Net Assets 2017: $1,445,6572017Assets 2018: $1,630,420Liabilities 2018: $39,055Net Assets 2018: $1,591,3652018Assets 2019: $1,888,219Liabilities 2019: $49,829Net Assets 2019: $1,838,3902019Assets 2020: $2,315,050Liabilities 2020: $106,475Net Assets 2020: $2,208,5752020Assets 2021: $2,789,654Liabilities 2021: $44,675Net Assets 2021: $2,744,9792021Assets 2022: $4,829,562Liabilities 2022: $92,362Net Assets 2022: $4,737,2002022Assets 2025: $5,586,192Liabilities 2025: $117,654Net Assets 2025: $5,468,5382025

Highlighted filing

2025

Assets$5,586,192
Liabilities$117,654
Net Assets$5,468,538

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2012: $456,3222012Expenses 2013: $539,4992013Revenue 2014: $651,477Expenses 2014: $657,799Net Income 2014: -$6,3222014Revenue 2015: $656,981Expenses 2015: $726,889Net Income 2015: -$69,9082015Revenue 2017: $1,162,095Expenses 2017: $902,312Net Income 2017: $259,7832017Revenue 2018: $1,259,073Expenses 2018: $1,113,365Net Income 2018: $145,7082018Revenue 2019: $1,533,166Expenses 2019: $1,286,141Net Income 2019: $247,0252019Revenue 2020: $1,422,953Expenses 2020: $1,052,768Net Income 2020: $370,1852020Revenue 2021: $1,818,340Expenses 2021: $1,415,971Net Income 2021: $402,3692021Revenue 2022: $4,164,488Expenses 2022: $2,003,745Net Income 2022: $2,160,7432022Revenue 2025: $2,367,064Expenses 2025: $2,454,414Net Income 2025: -$87,3502025

Highlighted filing

2025

Revenue$2,367,064
Expenses$2,454,414
Net Income-$87,350

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Jan 27, 2026
Return Version
2024v5.0
Gross Receipts
$2,465,613
Mission and Program Overview

Mission

Friendship apl receives companion animals through cruelty investigations, rescue from high volume shelters and direct owner surrender. The staff and volunteers care for the animals until they are adopted into a new home.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,664,577$2,273,522▲ $608,945
Pledges and Grants Receivable$1,615,122$1,420,511▼ $194,611
Cash and Non-Interest-Bearing Accounts$1,050,519$1,002,962▼ $47,557
Land, Buildings, and Equipment, Net$734,523$703,714▼ $30,809
Inventories for Sale or Use$116,353$121,073▲ $4,720
Prepaid Expenses and Deferred Charges$2,120$6,513▲ $4,393
Accounts Receivable$14,847$5,580▼ $9,267
Total Assets$5,240,134$5,586,192▲ $346,058
Other Assets Total$42,073$52,317▲ $10,244
Liabilities
Accounts Payable and Accrued Expenses$85,727$117,654▲ $31,927
Total Liabilities$85,727$117,654▲ $31,927
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,644,269$4,087,186▲ $442,917
Net Assets With Donor Restrictions$1,510,138$1,381,352▼ $128,786
Total Net Assets Fund Balance$5,154,407$5,468,538▲ $314,131
Total Liabilities and Net Assets / Fund Balance$5,240,134$5,586,192▲ $346,058

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$344,494$1,131,362$1,475,856
Equipment$238,185$268,140$506,325
Land$121,035-$121,035

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$42,073$4,376▲ $5,868-$52,317
2023$30,483$5,474▲ $6,116-$42,073
2022$25,157$3,303▲ $2,020-$30,483
2021$25,895$2,596▲ $3,334-$25,157
2020$18,578$2,623▲ $4,694-$25,895
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gregory WilleyExecutive DiFT$110,000$110,000

Board Members and Trustees

NameTitle
Patrick RadachiPresident
David HumphreyTrustee
Linda StepanTrustee
Tiffany SekeriesTrustee
Zachary SimonoffTrustee
Peter IzanecSecretary
Lisa ParenteTreasurer
Remus TomiciVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,665,421
Program Service Revenue
$431,546
Investment Income
$39,679
Other Revenue
$230,418
All Other Contributions
$1,665,421
Change in Net Assets
$-87,350

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,367,064
Total Revenue per Audited Statements
$2,367,064
Total Revenue per Form 990
$2,367,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,402,124
Salaries, Compensation, and Employee Benefits$1,052,290
Total Fundraising Expense$323,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$693,481$84,893$79,183$857,557
Current Officers, Directors, Trustees, and Key Employees$88,954$10,889$10,157$110,000
Payroll Taxes$68,634$8,473$7,626$84,733
Depreciation Depletion$83,711$997-$84,708
Insurance$60,825$3,201-$64,026
Occupancy$47,579$2,003$501$50,083
Office Expenses$34,759$4,965$1,655$41,379
Information Technology$33,157$4,737$1,578$39,472
Other Expenses$17,347$12,562$222,744$29,909
All Other Expenses$328$18,289$16$18,633
Fees for Services Legal-$15,908-$15,908
Travel$13,518--$13,518
Fees for Services Accounting-$6,910-$6,910
Fees for Services Other-$5,012-$5,012
Total Functional Expenses$1,936,329$194,625$323,460$2,454,414

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,454,414
Total Expenses per Audited Statements$2,454,414
Total Expenses per Form 990$2,454,414
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$203,883
Gaming Gross Income$75,739
Fundraising Direct Expenses$66,557
Gaming Direct Expenses$3,450
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wags to Riches$156,592$156,592$32,216$124,376
Golf Outing$32,589$32,589$19,575$13,014
Total Events$203,883$203,883$66,557$137,326
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 and required schedules are provided to each member of the executive committee, finance committee and executive director for review. Upon completion of their review, the form 990 and required schedules are presented to the entire board and after pending approval of all board members, are subsequently filed. The 990 approval process may be done either at regularly scheduled meetings or via email.

Form 990, Page 6, Part VI, Line 12C

The conflict of interest policy requires all board members to disclose any potential conflicts immediately. The executive director and governance committee are also actively involved in all proposed transactions or arrangements and diligently review them for such conflicts.

Form 990, Page 6, Part VI, Line 15A

The executive director's salary is reviewed by the board executive committee. When considering compensation adjustments, an analysis is performed comparing salaries of several northeast ohio executive directors. Payscale.com is also reviewed for reasonableness.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request, by inspection at the organization. In addition, the annual financial statements are available on guidestar.org once they have been reviewed.

Filing and Contact Details

Filer

Filer Name
Friendship Animal Protective League
EIN
34-6529498
Phone
4403224321
Address
8303 MURRAY RIDGE RD, ELYRIA, OH 44035

Signing Officer

Name
Gregory Willey
Title
Executive Director
Phone
4403224321
Signed
2026-01-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gregory Willey
Formed
1957
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
31
Volunteers
350

Preparer

Firm
Elek & Noss LLC
Address
PO BOX 250, GRAFTON, OH 44044-0250
Preparer
Gregory J Elek CPA
Phone
4409269300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Volunteers and fosters provided approximately 113,687 hours of service to our organization during the year. The number of individuals and hours are tracked using a sign-in sheet and excel spreadsheet. The volunteers help with cleaning, dog walking, cat socialization, adoptions, special events, fundraisers and fostering.

Form 990, Page 2, Part III, Line 4D

All other accomplishments animal care and rescue - performed an estimated 573 cruelty investigations and assisted 6,544 animals, of which 6,302 were unique to the organization (ie not returned). All cats and dogs adopted out of our facility have been spayed and neutered to reduce animal overpopulation. Since the construction of our spay & neuter clinic in april of 2019, friendship apl has spayed/neutered over 20,500 dogs, cats and rabbits at our shelter with the help of one veterinarian. Through our collaborative efforts with rescues, our partnerships with local nonprofits and our creative use of marketing, we found homes for, transferred to other organizations or returned to their owners an amazing 92.3% of the dogs and 88.6% of the cats rescued by our team.

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

We do not intend to use our endowment funds as we are working to grow this balance. We became eligible for our first distribution in 2014 and have reinvested them ever since.

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IRS990/MissionDesc0FRIENDSHIP APL RECEIVES COMPANION ANIMALS THROUGH CRUELTY INVESTIGATIONS, RESCUE FROM HIGH VOLUME SHELTERS AND DIRECT OWNER SURRENDER. THE STAFF AND VOLUNTEERS CARE FOR THE ANIMALS UNTIL THEY ARE ADOPTED INTO A NEW HOME.
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IRS990/OtherExpensesGrp/Desc0ANIMAL CARE
IRS990/OtherExpensesGrp/Desc1POSTAGE AND FUNDRAISING
IRS990/OtherExpensesGrp/Desc2BANKING FEES
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
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IRS990/PrincipalOfficerNm0GREGORY WILLEY
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0ALL OTHER ACCOMPLISHMENTS ANIMAL CARE AND RESCUE - PERFORMED AN ESTIMATED 573 CRUELTY INVESTIGATIONS AND ASSISTED 6,544 ANIMALS, OF WHICH 6,302 WERE UNIQUE TO THE ORGANIZATION (IE NOT RETURNED). ALL CATS AND DOGS ADOPTED OUT OF OUR FACILITY HAVE BEEN SPAYED AND NEUTERED TO REDUCE ANIMAL OVERPOPULATION. SINCE THE CONSTRUCTION OF OUR SPAY & NEUTER CLINIC IN APRIL OF 2019, FRIENDSHIP APL HAS SPAYED/NEUTERED OVER 20,500 DOGS, CATS AND RABBITS AT OUR SHELTER WITH THE HELP OF ONE VETERINARIAN. THROUGH OUR COLLABORATIVE EFFORTS WITH RESCUES, OUR PARTNERSHIPS WITH LOCAL NONPROFITS AND OUR CREATIVE USE OF MARKETING, WE FOUND HOMES FOR, TRANSFERRED TO OTHER ORGANIZATIONS OR RETURNED TO THEIR OWNERS AN AMAZING 92.3% OF THE DOGS AND 88.6% OF THE CATS RESCUED BY OUR TEAM.
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IRS990ScheduleD/RevenueSubtotalAmt02367064
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WE DO NOT INTEND TO USE OUR ENDOWMENT FUNDS AS WE ARE WORKING TO GROW THIS BALANCE. WE BECAME ELIGIBLE FOR OUR FIRST DISTRIBUTION IN 2014 AND HAVE REINVESTED THEM EVER SINCE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
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