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| Charity Name | American Society for the Prevention of Cruelty to Animals | Friends of Animals | Animal Welfare Institute | Food Animal Concerns Trust (FACT) | Kentucky Horse Park Foundation |
| Location | New York, NY | Darien, CT | Washington, DC | Chicago, IL | Lexington, KY |
| Overall Rating |
 (83.36) |
 (92.99) |
(100.00) |
(88.11) |
(89.30) |
| Financial Rating |  (76.66) |
(90.10) |
(100.00) |
(83.68) |
(84.88) |
| A&T Rating | (97.00) |
(100.00) |
(100.00) |
(96.00) |
(100.00) |
| Financial Metrics | |||||
| Program Expenses | 75.1% | 92.6% | 91.0% | 78.0% | 67.1% |
| Admin Expenses | 4.5% | 5.1% | 7.5% | 6.6% | 17.5% |
| Fund Expenses | 20.3% | 2.2% | 1.4% | 15.3% | 15.2% |
| Fund Efficiency | $0.20 | $0.04 | $0.01 | $0.16 | $0.13 |
| Program Growth | 7.0% | 2.6% | 15.4% | 5.7% | 22.4% |
| Working Capital | 1.40 | 1.15 | 4.28 | 1.41 | 7.43 |
| Liabilitites to Assets | 13.5% | 9.7% | 0.1% | 7.0% | 3.0% |
| Total Revenue | $279,048,974 | $5,101,699 | $4,845,174 | $740,898 | $2,438,056 |
| Total Expenses | $250,628,436 | $4,922,436 | $4,157,546 | $733,149 | $1,225,769 |
| Excess/Deficit | $28,420,538 | $179,263 | $687,628 | $7,749 | $1,212,287 |
| Net Assets | $340,007,209 | $5,852,891 | $16,909,887 | $934,829 | $10,274,912 |
| CEO Compensation % of Expenses |
$762,996 0.30% |
$129,035 2.62% |
$115,255 2.77% |
N/A N/A |
$100,000 8.15% |
| Accountability & Transparency Metrics | |||||
| Information Provided on the Form 990 | |||||
| Independent Voting Board Members |  | | | | |
| No Material diversion of assets | | | | | |
| Audited financials prepared by independent accountant | | | | | |
| Does Not Provide Loan(s) to or Receive Loan(s) From related parties | | | | | |
| Documents Board Meeting Minutes | | | | | |
| Provided copy of Form 990 to organization's governing body in advance of filing | | | | | |
| Conflict of Interest Policy | | | | | |
| Whistleblower Policy | | | | | |
| Records Retention Policy | | | | | |
| CEO listed with salary | | | |  | |
| Process for determining CEO compensation | | | | | |
| Does Not Compensate Any Board Members | | | | | |
| Does the charity's website include readily accessible information about the following: | |||||
| Donor Privacy Policy |  | | | | |
| Board Members Listed | | | | | |
| Audited Financials | | | | | |
| Form 990 | | | | | |
| Key staff listed | | | | | |
