Jefferson County SPCA FY2021 filing

Tax-deductible

Watertown, NY501(c)(3)Since 1974AnimalsEIN 15-0552724Revenue $831K in FY2021

On file with the IRSjeffersoncountyspca.org25056 Water St, 13601-2148 · Watertown, NYTax-exempt since Apr 1974Publicly supported charity — 170(b)(1)(A)(vi)

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The Jefferson County SPCA is a non-profit organization whose mission is dedicated to finding permanent and loving homes for homeless pets, providing them with a healthy environment while promoting the humane treatment of animals and responsible pet ownership through education and community awareness.

501(c)(3) charity; gifts are tax-deductible.
83¢ of each $1 spent went to programs.
$28K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $151K a year · 17% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
83%
of spending
Looks good: 83% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$28K
to officers and key staff · 4% of spending
Looks good: pay to officers and key staff is 4% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
8 mo
of spending, in cash
Looks good: 8.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $12K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$76K
6% of total assets
Looks good: liabilities are 6% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$831K
+57% vs prior year
Spent
$630K
To programs
83%
Net assets
$1.3M
By yearFY2020–FY2025
Revenue
$831K
FY2021▲ +57%
Tap a bar for its year
Revenue by fiscal year
FY2020$531K
FY2021$831K
FY2022$711K
FY2023$923K
FY2024$838K
FY2025$1.3M
Expenses
$630K
FY2021▲ +13%
Tap a bar for its year
Expenses by fiscal year
FY2020$558K
FY2021$630K
FY2022$692K
FY2023$734K
FY2024$772K
FY2025$882K
Net assets
$1.3M
FY2021▲ +23%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.0M
FY2021$1.3M
FY2022$1.2M
FY2023$1.4M
FY2024$1.5M
FY2025$2.0M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1974.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

83 cents of each dollar spent went to programs.

Program services 83% · $521K Management & general 17% · $109K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990; $28K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$27,692Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Carrie Gilchrist’s $24K as Director of Operations is at the 3rd percentile of top reported officer pay among 1137 $1–10M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2025FY2021FY2020
Jordan Walker—$27,692$14,406
Heather Spezzano——$24,231
Carrie Gilchrist$24,218——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Jefferson County SPCA executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Finds loving homes for homeless pets, promotes humane treatment, and educates on responsible ownership.

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Provided by the organization

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1 program · $521K · in their own filed words · FY2021
01

The jefferson county spca is a non-profit organization whose mission is dedicated to finding permanent and loving homes for homeless pets, providing them with a healthy environment while promoting the humane treatment of animals and responsible pet ownership through education and community awareness.

$521Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$12K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$831K
Ln 12
Gifts and grantsLn 1h$430K
Fees for servicesLn 2g$262K
Other incomeLn 4–11$114K
Money outPt IX
$630K
Ln 25
Programscol B$521K
Managementcol C$109K
Owns and owesPt X
$1.3M
net assets · Ln 32
Cash and savingsLn 1–2$444K
Total assetsLn 16$1.3M
LiabilitiesLn 26$76K
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$430K
Government grantsLn 1e$127K
Fees for servicesLn 2g$262K
Investment incomeLn 3$24K
Other incomeLn 4–11$114K
Total revenueLn 12$831K
Assets in detailPt X, end of year
CashLn 1$164K
SavingsLn 2$280K
Cash and savings togetherLn 1–2$444K
InvestmentsLn 11–13$423K
Land, buildings, equipmentLn 10c$274K
Total assetsLn 16$1.3M
LiabilitiesLn 26$76K
Net assetsLn 32$1.3M
OperationsPt I, VI
EmployeesI 534
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$386K$444K
InvestmentsLn 11–13$385K$423K
Land, buildings, equipmentLn 10c$305K$274K
Total assetsLn 16$1.2M$1.3M
LiabilitiesLn 26$134K$76K
Net assetsLn 32$1.0M$1.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$28K$22K$6K
Other salaries and wagesLn 7$302K$242K$60K
Payroll taxesLn 10$30K$24K$6K
Accounting feesLn 11c$19K$19K
Other fees for servicesLn 11g$11K$11K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$7K$6K$1K
TravelLn 17$444$444
Depreciation, depletion and amortizationLn 22$31K$31K
InsuranceLn 23$21K$18K$3K
Other expenses (24a–d)Ln 24$160K$157K$4K
All other expensesLn 24e$19K$9K$10K
Total functional expensesLn 25$630K$521K$109K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.3M$882K$456K$2.0M 990 PDF
FY2024 $838K$772K$66K$1.5M 990 PDF
FY2023 $923K$734K$188K$1.4M 990 PDF
FY2022 $711K$692K$18K$1.2M 990 PDF
FY2021 Viewing $831K$630K$201K$1.3M 990 PDF
FY2020 $531K$558K−$27K$1.0M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $831,117 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $272,653$430,358
I-9 Program service revenuePrior year $138,901$261,941
I-10 Investment incomePrior year $24,106$24,391
I-11 Other revenuePrior year $95,193$114,427
I-12 Total revenuePrior year $530,853$831,117
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $318,729$359,957
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $239,538$269,876
I-18 Total expensesPrior year $558,267$629,833
I-19 Revenue less expensesPrior year −$27,414$201,284
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $831,117 across 8 lines filed
VIII-1e Government grants$127,077
VIII-1f All other contributions, gifts and grants$303,281
VIII-1h Total contributions, gifts and grants$430,358
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $261,941$261,941
VIII-3 Investment incomeExcluded from tax $24,391$24,391
VIII-8 Net income from fundraising eventsExcluded from tax $1,215$1,215
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $113,212$113,212
VIII-12 Total revenueRelated to mission $375,153 · Unrelated business $0 · Excluded from tax $25,606$831,117
Part IX · Statement of functional expenses $629,833 across 12 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $22,154 · Management $5,538$27,692
IX-7 Other salaries and wagesPrograms $241,757 · Management $60,440$302,197
IX-10 Payroll taxesPrograms $24,054 · Management $6,014$30,068
IX-11c Accounting feesManagement $18,725$18,725
IX-11g Other fees for servicesPrograms $11,074$11,074
IX-12 Advertising and promotionPrograms $1,165$1,165
IX-13 Office expensesPrograms $6,321 · Management $1,029$7,350
IX-17 TravelManagement $444$444
IX-22 Depreciation, depletion and amortizationPrograms $30,677$30,677
IX-23 InsurancePrograms $17,893 · Management $2,913$20,806
IX-24 Other expenses (24a–d)Programs $156,682 · Management $3,750$160,432
IX-24e All other expensesPrograms $9,230 · Management $9,973$19,203
IX-25 Total functional expensesPrograms $521,007 · Management $108,826 · Fundraising $0$629,833
Part X · Balance sheet $1,328,221 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $16,996$163,719
X-2 Savings and temporary cash investmentsStart of year $368,812$279,792
X-4 Accounts receivableStart of year $78,581$188,085
X-10c Land, buildings and equipment, netStart of year $304,639$273,962
X-11 Publicly traded securitiesStart of year $385,183$422,663
X-16 Total assetsStart of year $1,154,211$1,328,221
X-17 Accounts payable and accrued expensesStart of year $71,493$27,581
X-19 Deferred revenue$48,033
X-26 Total liabilitiesStart of year $134,095$75,614
X-27 Net assets without donor restrictionsStart of year $984,795$1,193,786
X-28 Net assets with donor restrictionsStart of year $35,321$58,821
X-32 Total net assets or fund balancesStart of year $1,020,116$1,252,607
X-33 Total liabilities and net assetsStart of year $1,154,211$1,328,221
Part XI · Reconciliation of net assets $1,252,607 net assets at year end
XI-1 Total revenue$831,117
XI-2 Total expenses$629,833
XI-3 Revenue less expenses$201,284
XI-4 Net assets at start of year$1,020,116
XI-5 Net unrealized gains (losses) on investments$31,207
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,252,607

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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