Sumter Spca & Humane Education Center Inc

Nonprofit profile at a glance

EIN
570632560
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-T 2022
Location
Sumter, SC, USA
Phone
8037739292
Rating
81
Verdict
STRONG
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Reported finances

Revenue
$701,270
Expenses
$938,296
Assets
$3,840,355
Liabilities
$102,118

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

Leadership & pay

9 people listed

Executive titles in this filing

  • CINDY COOK (PRESIDENT)

Highest reported compensation

  • CINDY COOK (PRESIDENT): $51,210 total reported compensation
  • TONI LYLES (DIRECTOR): $31,500 total reported compensation
  • DEBBIE WHITEHEAD (DIRECTOR): $22,970 total reported compensation

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

Overview

Mission

The organization's mission is to protect, shelter and provide quality care for unwanted, abandoned, abused and stray animals of sumter county; to strive to adopt these orphan animals into stable and loving homes; to alleviate suffering and prevent cruelty to animals; to advocate the spaying and neutering of animals to help reduce unwanted animals, promote population control, and help reduce the necessity of euthanasia; to educate the community regarding responsible pet ownership and the proper care and humane treatment of animals.

What it reported doing in 2025

The spca of sumter provides a humane open-admission shelter which insures that each animal in need or homeless animal is taken into the shelter and not turned away or refused help. Turning "in need- or homeless animals away can potentially create deadly and cruel consequences to these animals and can condemn them to dangerous and unknown fates. Each "in need- or homeless animal deserves shelter, help, respect, and consideration. The spca of sumter took in 3,879 unwanted/stray animals. Of these,195 were seized during cruelty investigations and 2,314 were pets euthanized for their owner due to illness, injury, etc. Also, 112 lost animals turned into the shelter were reunited with their owners and 1,186 animals placed in appropriate, loving homes through adoption. 882 animals were spayed and neutered on site and 195 cruelty complaints were investigated. An animal "lost and found" listing service is provided for pet owners who have lost their pets. The spca provides a 24 hour answering service and a "call-in- and "in-house" information center is available to help the public with animal questions and problems. Humane education: the spca is open for tours during daily business hours. In addition, presentations are given at local schools, churches, clubs, etc. Upon request. Humane care and treatment, veterinary care, grooming, pet overpopulation and disaster preparedness are among the topics discussed. Periodic presentations are offered to the public to discuss these topics.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 87
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 35
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 93.2%; rating input score 93
  • Fundraising efficiency: Limited

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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -33.8%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 4.09; rating input score 81; 81st percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 12.9%; rating input score 30; 30th percentile among comparable filings

Growth

  • Program expense growth: 4.5% per year; rating input score 100; 34th percentile among comparable filings
  • Revenue growth: 1% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: -1.1% per year; rating input score 0; 12th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 93.2% of spending went to programs
  • Governance: 9 of 9 board members independent · 1 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $875K in reported program spending
  • Leadership: top reported pay $51K · 9 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Accountability: Governance controls: 6 of 7 not reported.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Officer compensation ratio scored 30/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.