Erie County Society for the Prevention of Cruelty to Animals

Nonprofit profile at a glance

EIN
160425315
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
West Seneca, NY, USA
Phone
7168757360
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$9,281,546
Expenses
$9,856,604
Assets
$31,641,804
Liabilities
$735,687

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

36 people listed

Executive titles in this filing

  • CAITLIN DALY (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • CAITLIN DALY (CHIEF EXECUTIVE OFFICER): $171,679 total reported compensation
  • ALLISON M KEAN (VETERINARIAN): $141,055 total reported compensation
  • KIMBERLY LEWANDOWSKI (CHIEF FINANCIAL OFFICER): $117,441 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

At the spca serving erie county, our mission is to create a more humane community through education; rescuing, protecting, and enhancing the lives of animals; and nurturing the bond between animals and people.

What it reported doing in 2024

The spca serving erie county is a private humane society funded by donations. The spca provides humane care for distressed animals, including housing, placement and disposal of same. The erie county spca allows adoption of animals and has multiple satellite adoption locations. The spca accepts stray dogs, cats, and other animals. Stray animals are kept in specially-designated areas away from adoption areas to prevent spread of potential diseases, bites, and to give owners a chance to locate them at the shelter. Over 9,233 domestic and wild animals were admitted and cared for this past year with each animal being examined by both our veterinary and behavior staff for good health and temperament before being placed in the adoption program.over 2,870 animals of all kinds (cats, dogs, farm animals, small pets, reptiles) were adopted into new homes.over 1,423 animals received foster care preparing them for subsequent adoption, with more than 708 individuals and families participating in our foster/foster-to-adopt program.special agents responded to over 1,898 calls for suspected animal cruelty and for domestic and wild animal rescue resulting in over 1,655 domestic animals being brought to the spca by officers in 2025. 1,172 animals were seized on cruelty complaints.3,683 sick, injured and orphaned wildlife were treated at the spca's wildlife rehabilitation center and clinic, with over 156 different wild species cared for. Over 478 programs were presented with our humane educators to over 9,537 children which included girl scouts tours, school programs and community programs throughout erie county.2,723 dogs, cats, and rabbits were spayed or neutered at the spca's surgical units, and over 560 surgical and medical treatments were performed by the shelter's medical team through the yelp for help program. 1,528 dogs and cats were spayed or neutered at the spca's lipsey clinic surgical units, 130 dental procedures, and 198 other surgeries were performed by the lipsey clinic's medical team.the spca had 1,831 active volunteers logging 39,303 hours in the shelter plus volunteers logging 4,428 hours in the paws for love program.of the farm animals and fowl admitted to the educational farm and barn as cruelty cases, strays, and surrenders, 48 farm animals were placed for adoption, returned to owner, or transferred out during the year. The pet pantry distributed over 439,576 pet meals, more than 37,126 pounds of litter, and over 6,859 other pet supplies.the vaccine clinics vaccinated over 1,956 pets and microchipped over 635 pets.

Operating model

Revenue model
Donor-supported. 69% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 74
  • Transparency & Controls: 66
  • Accountability: 100
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 86.8%; rating input score 87
  • Program expense ratio: 72.9%; rating input score 73
  • Fundraising efficiency: $4.31 raised per $1 spent on fundraising; rating input score 14; 14th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.3%; rating input score 93; 17th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • 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; 63rd percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -6.2%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 3.21; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 10.5%; rating input score 28; 28th percentile among comparable filings

Growth

  • Program expense growth: 3.7% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 2.8% per year; rating input score 100; 25th percentile among comparable filings
  • Asset growth: 6.9% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 86.8% of revenue deployed · 72.9% of spending went to programs
  • Governance: 28 of 28 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $7.2M in reported program spending
  • Leadership: top reported pay $172K · 36 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $744K reported
  • Consistency: 26 of 27 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Financial Efficiency: Fundraising efficiency scored 14/100.
  • High — Sustainability: Operating margin scored 18/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 28/100.