Scruff Inc

Nonprofit profile at a glance

EIN
263466177
IRS 990 coverage
2020–2024
Forms available
Form 990 2024
Location
Guilderland, NY, USA
Phone
5185263372
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$67,795
Expenses
$33,921
Assets
$172,842
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • Susan Sikule DVM (President)
  • Michael Bartholomew (Vice President)

People named in this filing

  • Susan Sikule DVM (President)
  • Michael Bartholomew (Vice President)
  • Fran Bartholomew (Treasurer)

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

SCRUFF (Spaying Capital Region Unowned Feral Felines), is a feral cat Trap-Neuter-vaccinate-Return (TNvR) organization for feral and stray cats. Run by dedicated volunteers, SCRUFF provides low-cost spay/neuter services for this unchecked population of unowned cats. SCRUFFS mission is to work with the public to humanely reduce the population of feral and stray cats through the non-lethal method of a managed TNvR program and to educate the public on ways to care for feral colonies. Modeling itself after the nationally acclaimed Alley Cat Allies, SCRUFF educates and promotes TNvR and has spayed/neutered over 10,200 stray cats. Through our programs and our valuable partnerships, SCRUFF's vision is a lifelong commitment to reducing community and cat colonies throughout the Capital District Region, one cat at a time.

Operating model

Revenue model
Donor-supported. 96% 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 - 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 program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 90
  • Accountability: 88
  • Sustainability: 71
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 45%; rating input score 45
  • Program expense ratio: 85.1%; rating input score 85
  • Fundraising efficiency: $51.48 raised per $1 spent on fundraising; rating input score 82; 82nd 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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 50%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 5.1; rating input score 50; 50th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 60; 60th percentile among comparable filings

Growth

  • Program expense growth: -10.7% per year; rating input score 0; 28th percentile among comparable filings
  • Revenue growth: 6.7% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 16.9% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 45% of revenue deployed · 85.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $29K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 41 of 41 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2020 to 2024
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 45/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 50/100.