Sacramento Society for the Prevention of Cruelty to Animals

Nonprofit profile at a glance

EIN
941312343
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Sacramento, CA, USA
Phone
9163837387
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$15,372,124
Expenses
$11,386,819
Assets
$35,120,901
Liabilities
$942,764

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

Leadership & pay

23 people listed

Executive titles in this filing

  • SUSAN GRAY (BOARD PRESIDENT)
  • JILL PARISH (BOARD VICE PRESIDENT)
  • KENNETH ALTINE (CEO THRU 3/31/24)
  • JENNIFER BRENT (CEO AS OF 10/15/24)
  • SARAH HANEY (CHIEF DEVELOPMENT OFFICER, INTERIM CEO)

Highest reported compensation

  • SARAH HANEY (CHIEF DEVELOPMENT OFFICER, INTERIM CEO): $225,992 total reported compensation
  • LAURIE SIPERSTEIN-COOK (CHIEF OF SHELTER MEDICINE): $212,036 total reported compensation
  • MICHELLE MEYER (CHIEF OF SURGERY): $177,491 total reported compensation

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

Overview

Mission

For more than 132 years, the sacramento spca has worked to reduce pet overpopulation through affordable spay/neuter services, promote humane treatment of animals through education and outreach, and keep pets and their families together for life.

What it reported doing in 2024

The sacramento spca provides a comprehensive spectrum of services to a 990-square-mile area of sacramento county and surrounding communities. In 2024, more than 40,000 animals were positively impacted through services provided at the sacramento spca, including animal care, sheltering, foster care and adoptions; animal behavior support; lost pet resources; and low-cost medical services. More than 73,600 pounds of free pet food were served to low-income families through our pet food pantry. The sacramento spca currently has more than 15,500 active supporters and 800 active volunteers. We have collaborative agreements with pet food companies, local veterinarians, pharmaceutical companies, and the university of California davis school of veterinary medicine, all with the express purpose of improving care for shelter animals.

Operating model

Revenue model
Donor-supported. 74% 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 the filed numbers largely add up. Fundraising costs are high for each dollar raised and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64%; rating input score 64
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $8.25 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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; 66th 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: 25.9%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 3.08; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 88; 88th percentile among comparable filings
  • Officer compensation ratio: 11.4%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 45th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 57th percentile among comparable filings
  • Asset growth: 9.6% per year; rating input score 100; 63rd percentile among comparable filings

Details

  • Where the money goes: 64% of revenue deployed · 82.6% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 4 filed program accomplishments · $9.4M in reported program spending
  • Leadership: top reported pay $226K · 23 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $107K reported
  • Consistency: 34 of 34 current checks pass
  • Schedules: 8 filed schedules · includes major donors and executive pay
  • Filing history: 12 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • 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.
  • 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.