Spca International Inc

Nonprofit profile at a glance

EIN
870773320
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
New York, NY, USA
Phone
2122447722
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$23,895,896
Expenses
$23,956,625
Assets
$5,919,315
Liabilities
$1,304,815

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • HOWARD SHOLZBERG (PRESIDENT)
  • DONALD SMITH (EXECUTIVE DIRECTOR (STARTED 9/25))

Highest reported compensation

  • ANNE ABBOT (DIR. OF DEVELOPMENT): $153,687 total reported compensation
  • CARMEN CALOIAN (CONTROLLER): $137,635 total reported compensation
  • LORI KALEF (DIRECTOR OF PROGRAMS): $133,106 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Advancing the safety and well-being of animals. Our vision is for all animals to live a life free of cruelty and suffering.

What it reported doing in 2025

Shelter and emergency grants - the spcai gives direct support by awarding shelter support grants to many registered non-profit animal organizations in need of assistance throughout the u.s. And all over the world. These much-needed funds go toward helping many shelters improve their facilities, fund basic needs, including but not limited to veterinary care, support spay and neuter initiatives and ultimately reduce euthanasia rates. Animal shelters always try to plan for an influx of animals, an emergency situation or an unforeseen expense, but many times organizations become overwhelmed. In light of this, the spcai also distributes emergency grants to shelters when they need it the most, in urgent crisis situations.

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 67% of its reported program spending out as grants.
  • 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. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 67
  • Transparency & Controls: 65
  • Accountability: 90
  • Sustainability: 25
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.7%; rating input score 74
  • Program expense ratio: 72.6%; rating input score 73
  • Fundraising efficiency: $4.11 raised per $1 spent on fundraising; rating input score 10; 10th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 91.8%; rating input score 92; 30th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 83.3%; rating input score 83; 14th 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: -0.3%; rating input score 20; 20th percentile among comparable filings
  • Total-asset coverage ratio: 0.25; rating input score 5; 5th percentile among comparable filings
  • Liabilities to assets ratio: 0.22; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 3.3%; rating input score 70; 70th percentile among comparable filings

Growth

  • Program expense growth: 6.8% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 5.6% per year; rating input score 100; 47th percentile among comparable filings
  • Asset growth: 20.3% per year; rating input score 100; 90th percentile among comparable filings

Details

  • Where the money goes: 73.7% of revenue deployed · 72.6% of spending went to programs
  • Governance: 5 of 6 board members independent · 9 of 9 filing controls reported
  • Programs: 5 filed program accomplishments · $17.4M in reported program spending
  • Leadership: top reported pay $154K · 12 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $8.7M reported
  • Consistency: 36 of 38 current checks pass · 2 findings to review
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 30 filed money-flow records
  • Related organizations: 24 filed related-organization links
  • 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 — Transparency & Controls: Foreign activity oversight: 7 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • High — Sustainability: Operating margin scored 20/100.
  • High — Sustainability: Total-asset coverage ratio scored 5/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.