Society for the Prevention of Cruelty to Animals for Monterey County

Nonprofit profile at a glance

EIN
941167409
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Monterey, CA, USA
Phone
8313732631
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$12,921,716
Expenses
$13,354,825
Assets
$83,972,794
Liabilities
$1,991,885

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

Leadership & pay

24 people listed

Executive titles in this filing

  • Scott Delucchi (President & CEO)

Highest reported compensation

  • Scott Delucchi (President & CEO): $396,007 total reported compensation
  • Gina Galuppo (VP Human Res.): $224,686 total reported compensation
  • Susan Imwalle (Vice Pres./ CFO): $220,679 total reported compensation

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

Overview

Mission

The SPCA Monterey County's Mission is assuring compassionate treatment of all animals through rescue, rehabilitation, protection and education. The SPCA shelters homeless, neglected, and abused pets, including dogs, cats, horses, exotic pets, and small pets. We rescue animals from abuse and neglect, rehabilitate injured and orphaned wildlife, and provide many vital services for pets and people in our community. The SPCA's doors are open to all animals in need.

What it reported doing in 2024

SPCA Monterey County's Behavior Training Programs focus on rehabilitating shelter pets and enhancing the bond between owned pets and their families. We offer a wide variety of affordable Behavior Training classes for dogs and puppies of all ages, breeds, and training levels. We also offer Sunday Socials, supervised playgroups that provide a safe alternative to dog parks and beaches. And we answer thousands of questions every year through our Free Behavior Helpline, fixing problems and keeping pets in loving homes. In addition, our Ruff Start Program provides a second chance for shelter dogs who need extra training, care, and socialization before adoption by pairing them with trained and dedicated inmates at Salinas Valley State Prison. This heartwarming program truly changes the lives of both the pets and the inmates. Our hallmark TLC Program mends broken bones and heals broke spirits, saving the lives of shelter dogs who come to us physically or emotionally broken and in desperate need of our care.

Operating model

Revenue model
Donor-supported. 63% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 85
  • Transparency & Controls: 82
  • Accountability: 100
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 81.8%; rating input score 82
  • Fundraising efficiency: $4.03 raised per $1 spent on fundraising; rating input score 16; 16th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 95%; rating input score 95; 25th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • 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: -3.4%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 6.29; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 89; 89th percentile among comparable filings
  • Officer compensation ratio: 15%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: 6.2% per year; rating input score 100; 50th percentile among comparable filings
  • Revenue growth: 9.6% per year; rating input score 100; 73rd percentile among comparable filings
  • Asset growth: 8.8% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 81.8% of spending went to programs
  • Governance: 15 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 6 filed program accomplishments · $10.9M in reported program spending
  • Leadership: top reported pay $396K · 24 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 2 contractors listed · $1.5M reported
  • Consistency: 38 of 38 current checks pass
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 9 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.

  • High — Financial Efficiency: Fundraising efficiency scored 16/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.