Southern Maryland Spay and Neuter Inc
Nonprofit profile at a glance
- EIN
- 760749977
- IRS 990-EZ coverage
- 2010–2025
- Forms available
- Form 990-EZ 2025
- Location
- Port Republic, MD, USA
- Phone
- 4105626516
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Animal Protection and Welfare
Reported finances
- Revenue
- $189,273
- Expenses
- $257,761
- Assets
- $13,827
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
6 people listed
Executive titles in this filing
- Ellen McCormack-Ament (President)
- Fabienne Ament (Vice President)
People named in this filing
- Ellen McCormack-Ament (President)
- Fabienne Ament (Vice President)
- Sarah Dolinar (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
We provide the citizens of Calvert County with free pet spays and neuters. We operate a rescue/adoption program for dogs, cats and small animals.
What it reported doing in 2025
SPOT's spay program paid for 65 dog spays, 5 dog neuters, 66 cat neuters and 81 cat spays. That's 217 free surgeries for the public in 2025. We also operated a dog, cat and small animal rescue/adoption program.
Operating model
- Revenue model
- Earned-program. 83% of the money available for current operations came from fees and other program revenue.
- Distribution model
- Grant intermediary. The nonprofit sent 100% of its reported program spending out as grants.
The verdict
STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. A relatively small share of total spending goes to programs and expenses are high relative to revenue.
Rating breakdown
- Financial Efficiency: 74
- Transparency & Controls: 100
- Sustainability: 14
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 31.4%; rating input score 31
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
Sustainability
- Operating margin: -36.2%; rating input score 3; 3rd percentile among comparable filings
- Total-asset coverage ratio: 0.05; rating input score 8; 8th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
- Officer compensation ratio: 19.4%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: 2.6% per year; rating input score 100; 37th percentile among comparable filings
- Revenue growth: 3% per year; rating input score 100; 33rd percentile among comparable filings
- Asset growth: 3% per year; rating input score 100; 36th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 31.4% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $81K in reported program spending
- Leadership: top reported pay $0 · 6 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 3 filed schedules
- Filing history: 16 filing years from 2010 to 2025
- Contacts: How to reach this organization
- Money network: 1 filed money-flow record
- 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: Program expense ratio scored 31/100.
- High — Sustainability: Operating margin scored 3/100.
- High — Sustainability: Total-asset coverage ratio scored 8/100.
- High — Sustainability: Officer compensation ratio scored 17/100.