Allegany County Society for the Prevention of Cruelty to Animals

Nonprofit profile at a glance

EIN
237379932
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Wellsville, NY, USA
Phone
5855932200
Rating
83
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$1,365,897
Expenses
$840,496
Assets
$4,663,415
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

8 people listed

Executive titles in this filing

  • Lynda Pruski (Executive Director)
  • Steve Harriger (Vice President)
  • Larry Clark (President)

Highest reported compensation

  • Lynda Pruski (Executive Director): $58,932 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide care for homeless animals

What it reported doing in 2025

Provided food, care, and shelter of homeless and abused animals in Allegany County, along with spay/neuter services

Operating model

Revenue model
Donor-supported. 76% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 69
  • Transparency & Controls: 92
  • Accountability: 95
  • Sustainability: 82
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.9%; rating input score 59
  • Program expense ratio: 89.3%; rating input score 89
  • Fundraising efficiency: $25.66 raised per $1 spent on fundraising; rating input score 62; 62nd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 38.5%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 5.55; rating input score 86; 86th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 7%; rating input score 46; 46th percentile among comparable filings

Growth

  • Program expense growth: 13.8% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 7.7% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 11.2% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 58.9% of revenue deployed · 89.3% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $751K in reported program spending
  • Leadership: top reported pay $59K · 8 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 14 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • Review — Accountability: Governance controls: CEO compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 46/100.