Jefferson County SPCA FY2023 filing

Tax-deductible

Watertown, NY501(c)(3)Since 1974AnimalsEIN 15-0552724Revenue $923K in FY2023

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.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · 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
Cash reserves
6 mo
of spending, in cash
Looks good: 6.4 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
$71K
5% of total assets
Looks good: liabilities are 5% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$923K
+30% vs prior year
Spent
$734K
To programs
83%
Net assets
$1.4M
By yearFY2020–FY2025
Revenue
$923K
FY2023▲ +30%
Tap a bar for its year
Revenue by fiscal year
FY2020$531K
FY2021$831K
FY2022$711K
FY2023$923K
FY2024$838K
FY2025$1.3M
Expenses
$734K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020$558K
FY2021$630K
FY2022$692K
FY2023$734K
FY2024$772K
FY2025$882K
Net assets
$1.4M
FY2023▲ +15%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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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% · $609K Management & general 17% · $126K

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

10 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt 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.

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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 · $609K · in their own filed words · FY2023
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.

$609Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$923K
Ln 12
Gifts and grantsLn 1h$487K
Fees for servicesLn 2g$396K
Investment incomeLn 3$24K
Money outPt IX
$734K
Ln 25
Programscol B$609K
Managementcol C$126K
Owns and owesPt X
$1.4M
net assets · Ln 32
Cash and savingsLn 1–2$390K
Total assetsLn 16$1.5M
LiabilitiesLn 26$71K
PeoplePt VI, VII
10
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$487K
Government grantsLn 1e$184K
Fees for servicesLn 2g$396K
Investment incomeLn 3$24K
Other incomeLn 4–11$15K
Total revenueLn 12$923K
Assets in detailPt X, end of year
CashLn 1$93K
SavingsLn 2$298K
Cash and savings togetherLn 1–2$390K
InvestmentsLn 11–13$403K
Land, buildings, equipmentLn 10c$624K
Total assetsLn 16$1.5M
LiabilitiesLn 26$71K
Net assetsLn 32$1.4M
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 FY23End FY23
Cash and savingsLn 1–2$373K$390K
InvestmentsLn 11–13$374K$403K
Land, buildings, equipmentLn 10c$445K$624K
Total assetsLn 16$1.3M$1.5M
LiabilitiesLn 26$73K$71K
Net assetsLn 32$1.2M$1.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$412K$329K$82K
Payroll taxesLn 10$36K$29K$7K
Accounting feesLn 11c$15K$15K
Other fees for servicesLn 11g$10K$10K
Office expensesLn 13$4K$4K$598
TravelLn 17$425$425
Depreciation, depletion and amortizationLn 22$28K$28K
InsuranceLn 23$23K$20K$3K
Other expenses (24a–d)Ln 24$178K$162K$17K
All other expensesLn 24e$28K$28K$403
Total functional expensesLn 25$734K$609K$126K$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 Viewing $923K$734K$188K$1.4M 990 PDF
FY2022 $711K$692K$18K$1.2M 990 PDF
FY2021 $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 FY2023 990 (6 parts)
Part I · Summary $922,713 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $300,374$486,959
I-9 Program service revenuePrior year $380,996$396,239
I-10 Investment incomePrior year $20,590$24,369
I-11 Other revenuePrior year $8,616$15,146
I-12 Total revenuePrior year $710,576$922,713
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 $400,044$447,471
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $292,100$286,909
I-18 Total expensesPrior year $692,144$734,380
I-19 Revenue less expensesPrior year $18,432$188,333
Part VI · Governance 10 of 10 board members independent, no flags
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
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 $922,713 across 8 lines filed
VIII-1e Government grants$184,311
VIII-1f All other contributions, gifts and grants$302,648
VIII-1h Total contributions, gifts and grants$486,959
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $396,239$396,239
VIII-3 Investment incomeExcluded from tax $24,369$24,369
VIII-8 Net income from fundraising eventsExcluded from tax $7,763$7,763
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $7,383$7,383
VIII-12 Total revenueRelated to mission $403,622 · Unrelated business $0 · Excluded from tax $32,132$922,713
Part IX · Statement of functional expenses $734,380 across 10 lines filed
IX-7 Other salaries and wagesPrograms $329,262 · Management $82,316$411,578
IX-10 Payroll taxesPrograms $28,714 · Management $7,179$35,893
IX-11c Accounting feesManagement $14,858$14,858
IX-11g Other fees for servicesPrograms $10,146$10,146
IX-13 Office expensesPrograms $3,671 · Management $598$4,269
IX-17 TravelManagement $425$425
IX-22 Depreciation, depletion and amortizationPrograms $27,998$27,998
IX-23 InsurancePrograms $19,654 · Management $3,199$22,853
IX-24 Other expenses (24a–d)Programs $161,669 · Management $16,544$178,213
IX-24e All other expensesPrograms $27,744 · Management $403$28,147
IX-25 Total functional expensesPrograms $608,858 · Management $125,522 · Fundraising $0$734,380
Part X · Balance sheet $1,473,746 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $69,224$92,774
X-2 Savings and temporary cash investmentsStart of year $303,998$297,619
X-3 Pledges and grants receivable$56,448
X-10c Land, buildings and equipment, netStart of year $444,838$624,326
X-11 Publicly traded securitiesStart of year $374,248$402,579
X-16 Total assetsStart of year $1,289,949$1,473,746
X-17 Accounts payable and accrued expensesStart of year $72,867$18,960
X-19 Deferred revenue$52,384
X-26 Total liabilitiesStart of year $72,867$71,344
X-27 Net assets without donor restrictionsStart of year $1,182,922$1,377,987
X-28 Net assets with donor restrictionsStart of year $34,160$24,415
X-32 Total net assets or fund balancesStart of year $1,217,082$1,402,402
X-33 Total liabilities and net assetsStart of year $1,289,949$1,473,746
Part XI · Reconciliation of net assets $1,402,402 net assets at year end
XI-1 Total revenue$922,713
XI-2 Total expenses$734,380
XI-3 Revenue less expenses$188,333
XI-4 Net assets at start of year$1,217,082
XI-5 Net unrealized gains (losses) on investments$20,009
XI-8 Prior period adjustments−$23,022
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,402,402

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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