York County Society for the Prevention of Cruelty to Animals

Nonprofit profile at a glance

EIN
231399588
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
York, PA, USA
Phone
7177646109
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Animal Protection and Welfare

Official website

Reported finances

Revenue
$5,772,738
Expenses
$5,282,237
Assets
$10,759,304
Liabilities
$798,118

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

Leadership & pay

20 people listed

Executive titles in this filing

  • STEVEN MARTINEZ (EXECUTIVE DIRECTOR)
  • KATIE MAHONEY (PRESIDENT)
  • SUE DESTEPHANO (VICE PRESIDENT)

Highest reported compensation

  • STEVEN MARTINEZ (EXECUTIVE DIRECTOR): $205,989 total reported compensation
  • NATALIE M WEEKES (SHELTER MEDICAL DIRECTOR): $184,620 total reported compensation
  • KIMBERLY MANN (CLINIC MEDICAL DIRECTOR): $181,293 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 york county spca finds loving permanent homes for stray and displaced animals, controls the pet population growth rates, investigates and prosecutes animal cruelty offenders, and educates the public about animal wellnesss and safety.

What it reported doing in 2025

Care and shelter-york county spca provides shelter and care for displaced animals with the goal of finding homes for them. During 2025, the shelter served 2,661 animals and had a save rate of 95.3%. The spca also wants all animals to stay in their homes. To assist with this, the organization has programs that provide temporary housing for animals, pet food for people who can't afford it, and medical care at reduced costs. The organization also investigates and prosecutes animal cruelty offenders and educates the public about animal wellness and safety.

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.
  • 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. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 76
  • Transparency & Controls: 70
  • Accountability: 100
  • Sustainability: 50
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 79.9%; rating input score 80
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $9.66 raised per $1 spent on fundraising; rating input score 34; 34th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • 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; 63rd 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: 8.5%; rating input score 52; 52nd percentile among comparable filings
  • Total-asset coverage ratio: 2.04; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 18.5%; rating input score 17; 17th percentile among comparable filings

Growth

  • Program expense growth: 8.1% per year; rating input score 100; 52nd percentile among comparable filings
  • Revenue growth: 7% per year; rating input score 100; 52nd percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: 79.9% of revenue deployed · 83.4% of spending went to programs
  • Governance: 14 of 14 board members independent · 9 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $4.4M in reported program spending
  • Leadership: top reported pay $206K · 20 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 35 of 36 current checks pass · 1 finding to review
  • Schedules: 7 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 6 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.

  • Moderate — Financial Efficiency: Fundraising efficiency scored 34/100.
  • Review — Sustainability: Operating margin scored 52/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 17/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.