Civic Intelligence

Animal Equality

990 • Fiscal year 2023 • EIN 47-2420444

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 03, 2024

8581 Santa Monica Blvd 350Los Angeles, CA 90069-4120

(424) 250-6236

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

38th percentile

0.04x

Higher debt load relative to revenue than 38% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$114,725

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 2.6% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

8th percentile

-18%

Faster asset growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

42nd percentile

2.2%

Faster revenue growth than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$4,694,053

Down $1,056,417 (-18%) from 2022

Net Assets

Down

$4,523,647

Down $757,093 (-14%) from 2022

Liabilities

Down

$170,406

Down $299,324 (-64%) from 2022

Revenue

Up

$4,464,178

Up $97,612 (+2.2%) from 2022

Expenses

Up

$5,221,271

Up $1,153,425 (+28%) from 2022

Net Income

Down

-$757,093

Down $1,055,813 (-353%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2015: $142,109Liabilities 2015: $0Net Assets 2015: $142,1092015Assets 2016: $879,892Liabilities 2016: $19,913Net Assets 2016: $859,9792016Assets 2017: $1,311,312Liabilities 2017: $78,091Net Assets 2017: $1,233,2212017Assets 2018: $1,460,413Liabilities 2018: $161,548Net Assets 2018: $1,298,8652018Assets 2019: $1,400,161Liabilities 2019: $226,067Net Assets 2019: $1,174,0942019Assets 2020: $2,129,194Liabilities 2020: $238,221Net Assets 2020: $1,890,9732020Assets 2021: $5,262,400Liabilities 2021: $219,922Net Assets 2021: $5,042,4782021Assets 2022: $5,750,470Liabilities 2022: $469,730Net Assets 2022: $5,280,7402022Assets 2023: $4,694,053Liabilities 2023: $170,406Net Assets 2023: $4,523,6472023Assets 2024: $3,189,369Liabilities 2024: $235,450Net Assets 2024: $2,953,9192024

Highlighted filing

2023

Assets$4,694,053
Liabilities$170,406
Net Assets$4,523,647

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $338,188Expenses 2015: $205,643Net Income 2015: $132,5452015Revenue 2016: $1,913,919Expenses 2016: $1,197,361Net Income 2016: $716,5582016Revenue 2017: $2,506,869Expenses 2017: $2,140,276Net Income 2017: $366,5932017Revenue 2018: $3,475,456Expenses 2018: $3,409,812Net Income 2018: $65,6442018Revenue 2019: $3,541,127Expenses 2019: $3,666,348Net Income 2019: -$125,2212019Revenue 2020: $4,839,050Expenses 2020: $4,107,256Net Income 2020: $731,7942020Revenue 2021: $7,079,445Expenses 2021: $3,927,940Net Income 2021: $3,151,5052021Revenue 2022: $4,366,566Expenses 2022: $4,067,846Net Income 2022: $298,7202022Revenue 2023: $4,464,178Expenses 2023: $5,221,271Net Income 2023: -$757,0932023Revenue 2024: $4,411,463Expenses 2024: $5,192,778Net Income 2024: -$781,3152024

Highlighted filing

2023

Revenue$4,464,178
Expenses$5,221,271
Net Income-$757,093
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 3, 2024
Return Version
2023v5.1
Gross Receipts
$4,554,320
Mission and Program Overview

Mission

Animal equality is an international organization working with society, governments, and companies to end cruelty to farmed animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$4,837,978$3,737,420▼ $1,100,558
Pledges and Grants Receivable$483,986$823,026▲ $339,040
Prepaid Expenses and Deferred Charges$114,143$72,175▼ $41,968
Land, Buildings, and Equipment, Net$14,313$24,035▲ $9,722
Intangible Assets$14,200$11,866▼ $2,334
Inventories for Sale or Use$8,256$8,313▲ $57
Accounts Receivable$4,354$3,668▼ $686
Total Assets$5,750,470$4,694,053▼ $1,056,417
Other Assets Total$273,240$13,550▼ $259,690
Liabilities
Other Liabilities$292,975$0▼ $292,975
Accounts Payable and Accrued Expenses$176,755$170,406▼ $6,349
Total Liabilities$469,730$170,406▼ $299,324
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,601,610$4,265,532▼ $336,078
Net Assets With Donor Restrictions$679,130$258,115▼ $421,015
Total Net Assets Fund Balance$5,280,740$4,523,647▼ $757,093
Total Liabilities and Net Assets / Fund Balance$5,750,470$4,694,053▼ $1,056,417

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$0$0
Equipment$24,035$114,148-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Oliver DavidsonDirectorFT$104,277$10,448$114,725
Jose Antonio Valle BlancoVice President/secretaryFT$97,651$10,031$107,682
Sharon Maria Nunez GoughPresidentFT$97,651$9,705$107,356

Board Members and Trustees

NameTitle
Marcos De Miguel GarciaDirector
Nora KramerDirector
Margareta MarroTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Rwt Production LLCMail Production8932 ORANGE HUNT LANE, Annandale, VA 22003$356,135
Taft Tower LLCRental1300 W OLYMPIC BLVD SUITE 500, Los Angeles, CA 90015$266,560
Avalon Consulting Group INCConsulting805 15TH STREET NW SUITE 700, Washington, DC 20005$165,675
Nnroad INCWorkplace Safety75 E SANTA CLARA STREET FLOOR 6, San Jose, CA 95113$115,766
Revenue and Support

Revenue Composition

Contributions and Grants
$4,420,795
Program Service Revenue
$0
Investment Income
$-882
Other Revenue
$44,265
All Other Contributions
$4,420,795
Change in Net Assets
$-757,093

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$87,252Market Value
Total Noncash Contributions4$87,252-

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,464,178
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,464,178
Total Revenue per Form 990
$4,464,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,022,930
Salaries, Compensation, and Employee Benefits$1,652,420
Grants and Similar Amounts Paid$1,240,116
Total Fundraising Expense$1,029,118
Professional Fundraising Fees$305,805

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Foreign Grants$1,240,116--$1,240,116
Other Salaries and Wages$796,423$102,048$200,928$1,099,399
Fees for Services Other$449,998$35,769$17,704$503,471
Advertising$259,511$119$60,428$320,058
Fees for Services Professional Fundraising--$305,805$305,805
Occupancy$199,171$47,499$58,434$305,104
Current Officers, Directors, Trustees, and Key Employees$218,693$26,962$53,924$299,579
Information Technology$148,126$2,608$81,100$231,834
Other Employee Benefits$105,844$11,968$25,092$142,904
Payroll Taxes$78,248$13,107$19,183$110,538
Travel$61,345$1,434$7,080$69,859
All Other Expenses$33,416$12,284$17,313$63,013
Other Expenses$46,476$52$4,662$51,190
Insurance$18,596$11,764$6,250$36,610
Fees for Services Accounting-$13,250-$13,250
Depreciation Depletion$5,589$1,970$464$8,023
Office Expenses$4,556-$451$5,007
Conferences and Meetings$1,007$14$1,258$2,279
Total Functional Expenses$3,908,453$283,700$1,029,118$5,221,271

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,221,271
Total Expenses per Audited Statements$5,221,271
Total Expenses per Form 990$5,221,271
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

International Summary

Offices
0
Employees
9
Spending
$330,829

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Europe (including Iceland & Greenland)Grants and ProgramsInvestigations, Outreach, and Education01$239,843
South AsiaGrants and ProgramsInvestigations, Outreach, and Education06$67,288
North AmericaGrants and ProgramsInvestigations, Outreach, and Education01$18,220
South AmericaGrants and ProgramsInvestigations, Outreach, and Education01$5,478
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$305,805
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
Yes
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, Part VI, Section A, Line 2

Two of the directors, sharon maria nunez gough and jose antonio valle blanco, are married to each other.

Form 990, Part VI, Section B, Line 11B

All officers of animal equality are emailed an electronic copy of the form 990 with its related statements and schedules for their review and approval prior to submitting it to the irs.

Form 990, Part VI, Section B, Line 12C

Board members abstain from discussion and voting on any matters that may result in a conflict of interest. The board will only decide to hire or contract with the board members if the goods or services are needed and the individual is the most qualified and provides the best price. It is the responsibility of the board to record in the minutes of the board meeting the potential conflict of interest. In addition, each board member is required to complete and sign a conflict of interest statement on an annual basis.

Form 990, Part VI, Section B, Line 15

Animal equality's board of directors has a process for reviewing and approving the compensation of officers and key employees on a regular basis to determine it is fair and reasonable with the goal of retaining employees at compensation levels within appropriate market range. The process for determining the compensation paid to the ceo, officers, and key employees includes the approval of the compensation agreement in advance, by the board of directors, with all persons with a conflict of interest abstaining from the board's deliberation and discussion. The board reviews data of comparable compensation for similarly qualified nonprofit executives at similarly situated entities. The documentation of the board includes the terms of the transaction and the date of approval, the members who were present during the debate and vote on the transaction, a description of the comparable data and how it was obtained, and documentation of the basis for the determination.

Form 990, Part VI, Section C, Line 19

No other documents are available to the public.

Filing and Contact Details

Filer

Filer Name
Animal Equality
EIN
47-2420444
Phone
4242506236
Address
8581 SANTA MONICA BLVD 350, LOS ANGELES, CA 90069-4120

Signing Officer

Name
Sharon Maria Nunez Gough
Title
President
Phone
4242506236
Signed
2024-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Maria Nunez Gough
Formed
2014
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
3
Employees
28
Volunteers
7,648

Preparer

Firm
Rojas & Associates Cpas
Address
1048 IRVINE AVENUE SUITE 245, NEWPORT BEACH, CA 92550
Preparer
Robert L Rojas
Phone
2132839500
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1 DESCRIPTION OF ORGANIZATION MISSION CONTINUED:

Investigations: animal equality conducts undercover investigations employing innovative methods including drones, underwater filming, hidden cameras, and 360-degree cameras to capture and expose the cruelty of farmed animals. Corporate outreach: animal equality's corporate outreach and campaigns encourage companies around the world to adopt important animal protection policies. Animal equality works to eliminate the cruelest standard practices, such as the caging of hens used in the egg industry. Animal equality's corporate campaigns also reach millions of people through the media by educating the public about the plight of farmed animals. Legal advocacy: animal equality works to advance animal protection by advocating for the implementation of animal protection legislation and by ensuring that existing laws and regulations are strictly enforced to the benefit of all farmed animals. Animal equality encourages governments to introduce initiatives that lead to the reduction of the consumption of animal products and assist its members and volunteers in voicing their support for these initatives. Animal equality's long-term goals are to improve the enforcement of existing laws and to have its work lead to greater legal protections for animals.

Financial Statement Notes

PART X, LINE 2:

The corporation qualifies as a tax-exempt organization under internal revenue code section 501(c)(3) and california revenue and taxation code 23701d. The organization has evaluated its tax positions and the certainty as to whether those positions will be sustained in the event of an audit by taxing authorities at the federal and state levels. The primary tax positions evaluated relate to the organization's continued qualification as a tax-exempt organization and whether there are unrelated business income activities that would be taxable. Management has determined that all income tax positions will more likely than not be sustained upon potential audit or examination; therefore, no disclosures of uncertain income tax positions are required.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT/SECRETARY
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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/MinutesOfCommitteesInd01
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IRS990/MissionDesc0ANIMAL EQUALITY IS AN INTERNATIONAL ORGANIZATION WORKING WITH SOCIETY, GOVERNMENTS, AND COMPANIES TO END CRUELTY TO FARMED ANIMALS.
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IRS990/OtherExpensesGrp/TotalAmt0178696
IRS990/OtherExpensesGrp/TotalAmt1128588
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IRS990/OtherRevenueMiscGrp/BusinessCd1900099
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IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
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IRS990/PayrollTaxesGrp/FundraisingAmt019183
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IRS990/PayrollTaxesGrp/ProgramServicesAmt078248
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0483986
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IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0114143
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt072175
IRS990/PrincipalOfficerNm0SHARON MARIA NUNEZ GOUGH
IRS990/ProfessionalFundraisingInd01
IRS990/ProgSrvcAccomActy2Grp/Desc0CAMPAIGNS:IN 2023, ANIMAL EQUALITY LAUNCHED A MAJOR CAMPAIGN AGAINST DENNY'S, WHICH INCLUDED A NEWSPAPER AD IN THE SAN ANTONIO EXPRESS, 2 DIGITAL ADS IN TIMES SQUARE, A PRESS CONFERENCE THAT GARNERED NEWS COVERAGE OUTSIDE OF DENNY'S HEADQUARTERS, A PROJECTION DISPLAY ONTO DENNY'S HEADQUARTERS DURING THE CITY'S ANNUAL CHRISTMAS PARADE, 8 PROTESTS, AND SEVERAL SOCIAL MEDIA ACTIONS. ANIMAL EQUALITY ALSO PARTICIPATED IN CAGE-FREE ACCOUNTABILITY CAMPAIGNS WITH THE OPEN WING ALLIANCE AND GOT COMPANIES TO BEGIN REPORTING PROGRESS, INCLUDING VIKING CRUISES, CEREALTO SIRO, PEPSI CO, KELLOG'S, AND JOLLIBEE.WE NEGOTIATED ANIMAL WELFARE POLICIES WITH ELIOR, JACK IN THE BOX, AND CONAGRA, AND WERE ONE OF THE ORGANIZATIONS THAT CONVINCED SPROUTS TO IMPROVE ANIMAL WELFARE. WE ALSO PRESSURED CRACKER BARREL TO IMPROVE ITS REPORTING.IN COLLABORATION WITH ANIMAL EQUALITY GERMANY, WE LAUNCHED A MAJOR GLOBAL CAMPAIGN AGAINST ALDI FOR THEIR CONTINUED SUPPORT OF CAGES FOR HENS AND PIGS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0955492
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0303169
IRS990/ProgSrvcAccomActy3Grp/Desc0INVESTIGATIONS:THE CORNERSTONE OF OUR ORGANIZATION IS OUR INVESTIGATIVE WORK. ANIMAL EQUALITY SENT INVESTIGATIORS INTO SOME OF THE MOST SECRETIVE FACILITIES IN THE WORLD, EXPOSING THE IMMENSE SUFFERING AND CRUELTY THAT IS HAPPENING AT SLAUGHTERHOUSES AND ON FARMS THAT RAISE ANIMALS FOR FOOD. IN 2023, ANIMAL EQUALITY PRESENTED SEVEN INVESTIGATIONS, INCLUDING AN IN-DEPTH EXPOSE OF HENS CONFINED AND SLAUGHTERED FOR EGG PRODUCTION, DOCUMENTING THE DEATHS OF SALMON FARMED FOR MEAT DURING CRUEL HARVESTING PROCEDURES, AND THE BRUTAL CONDITIONS INSIDE CLANDESTINE UNREGULATED SLAUGHTERHOUSES. OUR WORK SPANNED INDIA, BRAZIL, THE UNITED KINGDOM, AND SPAIN. AT THE SAME TIME, IN THE USA, WE HIRED, TRAINED, AND DEVELOPED A TEAM OF FIELD INVESTIGATORS AND ANALYSTS TO CARRY OUT AND PRESENT OUR INVESTIGATIVE FINDINGS TO LAW ENFORCEMENT, LAWMAKERS, AND THE PUBLIC IN THE UNITED STATES AND THROUGHOUT OUR INTERNATIONAL PARTNERS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0808716
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0256598
IRS990/ProgSrvcAccomActyOtherGrp/Desc0LEGAL ADVOCACY:ANIMAL EQUALITY WORKS TO ADVANCE ANIMAL PROTECTION BY ADVOCATING FOR THE IMPLEMENTATION OF ANIMAL PROTECTION LEGISLATION AND BY ENSURING THAT EXISTING LAWS AND REGULATIONS ARE STRICTLY ENFORCED TO THE BENEFIT OF ALL FARMED ANIMALS. ANIMAL EQUALITY ENCOURAGES GOVERNMENTS TO INTRODUCE INITIATIVES THAT LEAD TO THE REDUCTION OF THE CONSUMPTION OF ANIMAL PRODUCTS AND ASSIST ITS MEMBERS AND VOLUNTEERS IN VOICING THEIR SUPPORT FOR THESE INITIATIVES. ANIMAL EQUALITY'S LONG-TERM GOALS ARE TO IMPROVE THE ENFORCEMENT OF EXISTING LAWS AND TO HAVE ITS WORK LEAD TO GREATER LEGAL PROTECTIONS FOR ANIMALS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0746763
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0236941
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
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IRS990/PYOtherRevenueAmt022641
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0298720
IRS990/PYSalariesCompEmpBnftPaidAmt01591090
IRS990/PYTotalExpensesAmt04067846
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04366566
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-757093
IRS990/RegularMonitoringEnfrcInd01
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt02019 OTHER INCOME = $53,860 2020 OTHER INCOME = $53,322 2021 OTHER INCOME = $98,685 2022 OTHER INCOME = $22,641
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II SECTION B LINE 10
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER INTERNAL REVENUE CODE SECTION 501(C)(3) AND CALIFORNIA REVENUE AND TAXATION CODE 23701D. THE ORGANIZATION HAS EVALUATED ITS TAX POSITIONS AND THE CERTAINTY AS TO WHETHER THOSE POSITIONS WILL BE SUSTAINED IN THE EVENT OF AN AUDIT BY TAXING AUTHORITIES AT THE FEDERAL AND STATE LEVELS. THE PRIMARY TAX POSITIONS EVALUATED RELATE TO THE ORGANIZATION'S CONTINUED QUALIFICATION AS A TAX-EXEMPT ORGANIZATION AND WHETHER THERE ARE UNRELATED BUSINESS INCOME ACTIVITIES THAT WOULD BE TAXABLE. MANAGEMENT HAS DETERMINED THAT ALL INCOME TAX POSITIONS WILL MORE LIKELY THAN NOT BE SUSTAINED UPON POTENTIAL AUDIT OR EXAMINATION; THEREFORE, NO DISCLOSURES OF UNCERTAIN INCOME TAX POSITIONS ARE REQUIRED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04464178
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05221271

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