Kaua'i SPCA

Legal name: Kauai SPCA

Nonprofit profile at a glance

EIN
813486997
IRS 990 coverage
2023–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024, Form 990-EZ 2022, Form 990-N 2019
Location
Kilauea, HI, USA
Phone
808-635-3601
Rating
65
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$293,029
Expenses
$268,242
Assets
$47,833
Liabilities
$0

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

Leadership & pay

4 people listed

Executive titles in this filing

  • Ranaella Steinberg (Vice President)
  • Mindy Smith (President)

People named in this filing

  • Melanie Rule (Treasurer)
  • Ranaella Steinberg (Vice President)
  • Mindy Smith (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

To pour love, dedicated care, and a safe haven into the lives of the island's most vulnerable animals until they find their loving forever family.

What it reported doing in 2024

Second Chance Program: We partner with the Kauai Humane Society (KHS), helping to alleviate the extreme strain on their organization. As the only open-admission shelter on Kaua'i, KHS is responsible for taking in every animal brought to them. When requested, we will take animals from them that have severe medical or behavioral needs to assist them with their life-saving goals. We believe increasing Kaua'i's live release rates needs to be a collaborative effort, so we are happy to work with KHS to save more lives. Intake Diversion Program: This program helps animals avoid ending up at our local animal shelter in order to help alleviate the burden on our shelter system.Veterinary Assistance Program: To help Kaua'i pet owners who are struggling financially, we are now offering to help subsidize the cost of veterinary care for their pets. This can include (but is not limited to) assistance with preventative medication like vaccinations and flea/tick and heartworm medication, spay/neuter surgeries, emergency surgery, dental care and more. This program is dependent on the funding we have available and applications are considered on a first-come, first-served basis. To date, we have helped families with their veterinary care needs through this program.Transfer Program: With countless homeless animals on Kaua'i and not enough adoptive homes to accommodate them all, our transfer program relocates animals to locations on the West Coast where there is demand for adoptable animals. Working with rescues and shelters in California, Oregon, and Washington, we regularly send animals to our amazing partners who find homes for these animals quickly, helping alleviate the pet overpopulation issue on Kaua'i. We transferred three animals in 2021.Pet Food Relief Program: Our Pet Food Relief Program aims to help pet owners on Kauai who are struggling financially by providing free dog and cat food. We partner with the Kauai Food bank and distribute food at the Church of the Pacific in Princeville, St. Williams in Hanalei, and Hanalei Colony Resort in Haena. Food is also available to individual applicants.Spay/Neuter Program: We provide a safety net for Kauais homeless pets that cannot be saved by existing rescues. We offer free spay/neuter services to those who cannot afford it and work with other rescue partners to spay/neuter the islands feral population

Operating model

Revenue model
Donor-supported. 100% 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

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 82
  • Transparency & Controls: 92
  • Accountability: 0
  • Sustainability: 47
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 97.3%; rating input score 97
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 7 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.5%; rating input score 57; 57th percentile among comparable filings
  • Total-asset coverage ratio: 0.18; rating input score 10; 10th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -22.6% per year; rating input score 0; 5th percentile among comparable filings
  • Revenue growth: 35.6% per year; rating input score 100; 95th percentile among comparable filings
  • Asset growth: -30.2% per year; rating input score 0; 2nd percentile among comparable filings

Details

  • What they do: 7 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 89.1% of revenue deployed · 97.3% of spending went to programs
  • Governance: 0 of 4 board members independent · 0 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $261K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 16 of 16 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 6 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 10/100.
  • Review — Sustainability: Operating margin scored 57/100.
  • High — Growth: Asset growth scored 0/100.