You’re viewing the FY2022 filing — not the latest on file.
See the latest (FY2024) →
Is it real?
Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 2007.
IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File
Where the money goes
70 cents of each dollar spent went to programs.
Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.
Something off? Claim to add context
Who runs it and what they're paid
6 people listed on the 990.
Part VII, Section A · reportable compensation
Board Member
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
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 15aNo
Programs and updates
Provides humane animal care, adoption services, and promotes welfare and spay/neuter programs.
Questions for SPCA San Pat County
Your first name shows with your question. SPCA San Pat County answers here, for everyone.
1 program · $132K · in their own filed words · FY2022
01
To maintain an animal shelter
$132Kprogram 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
Ed Rachal FoundationFY2024$25K
Total grants receivedfrom 1 funder$25K
By the numbers
The FY2022 990, line by line.
Download 990
1The main four
Money inPt VIII
$142K
Ln 12
Gifts and grantsLn 1h$141K
Investment incomeLn 3$1K
Money outPt IX
$190K
Ln 25
Programscol B$132K
Managementcol C$56K
Fundraisingcol D$2K
Owns and owesPt X
$673K
net assets · Ln 32
Cash and savingsLn 1–2$120K
Total assetsLn 16$673K
LiabilitiesLn 26$0
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$141K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$45K
Investment incomeLn 3$1K
Total revenueLn 12$142K
Assets in detailPt X, end of year
CashLn 1$120K
Cash and savings togetherLn 1–2$120K
Accounts receivableLn 4$1K
Land, buildings, equipmentLn 10c$551K
Intangible assetsLn 14$860
Total assetsLn 16$673K
LiabilitiesLn 26$0
Net assetsLn 32$673K
OperationsPt I, VI
EmployeesI 57
VolunteersI 610
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
| Line | Start FY22 | End FY22 |
|---|---|---|
| Cash and savingsLn 1–2 | $89K | $120K |
| InvestmentsLn 11–13 | $0 | $0 |
| Land, buildings, equipmentLn 10c | $601K | $551K |
| Total assetsLn 16 | $691K | $673K |
| LiabilitiesLn 26 | $836 | $0 |
| Net assetsLn 32 | $690K | $673K |
4Every line
Statement of functional expensesPt IX · every line
| Line | Total | Programs | Management | Fundraising |
|---|---|---|---|---|
| Grants to domestic organizationsLn 1 | $0 | $0 | ||
| Grants to domestic individualsLn 2 | $0 | $0 | ||
| Grants and assistance to foreign recipientsLn 3 | $0 | $0 | ||
| Benefits paid to or for membersLn 4 | $0 | $0 | ||
| Pay of current officers, directors and key staffLn 5 | $0 | $0 | $0 | $0 |
| Pay of disqualified personsLn 6 | $0 | $0 | $0 | $0 |
| Other salaries and wagesLn 7 | $64K | $44K | $20K | $0 |
| Pension plan contributionsLn 8 | $0 | $0 | $0 | $0 |
| Other employee benefitsLn 9 | $0 | $0 | $0 | $0 |
| Payroll taxesLn 10 | $6K | $4K | $2K | $0 |
| Management feesLn 11a | $0 | $0 | $0 | $0 |
| Legal feesLn 11b | $0 | $0 | $0 | $0 |
| Accounting feesLn 11c | $2K | $1K | $488 | $0 |
| Lobbying feesLn 11d | $0 | $0 | $0 | $0 |
| Professional fundraising feesLn 11e | $0 | $0 | ||
| Investment management feesLn 11f | $0 | $0 | $0 | $0 |
| Other fees for servicesLn 11g | $0 | $0 | $0 | $0 |
| Advertising and promotionLn 12 | $420 | $420 | $0 | $0 |
| Office expensesLn 13 | $2K | $2K | $726 | $0 |
| Information technologyLn 14 | $1K | $1K | $0 | $0 |
| RoyaltiesLn 15 | $0 | $0 | $0 | $0 |
| OccupancyLn 16 | $0 | $0 | $0 | $0 |
| TravelLn 17 | $0 | $0 | $0 | $0 |
| Travel and entertainment for public officialsLn 18 | $0 | $0 | $0 | $0 |
| Conferences, conventions and meetingsLn 19 | $0 | $0 | $0 | $0 |
| InterestLn 20 | $0 | $0 | $0 | $0 |
| Payments to affiliatesLn 21 | $0 | $0 | $0 | $0 |
| Depreciation, depletion and amortizationLn 22 | $24K | $0 | $24K | $0 |
| InsuranceLn 23 | $9K | $2K | $7K | $0 |
| Other expenses (24a–d)Ln 24 | $72K | $68K | $2K | $2K |
| All other expensesLn 24e | $11K | $11K | $0 | $0 |
| Total functional expensesLn 25 | $190K | $132K | $56K | $2K |
Filing history
| Year | Money in | Money out | In minus out | Net assets | Download |
|---|---|---|---|---|---|
| FY2024 LatestFiled with the IRS Sep 30, 2025 | $77K | $182K | −$105K | $846K | 990 PDF |
| FY2023Filed with the IRS Jul 23, 2024 | $481K | $209K | $272K | $951K | 990 PDF |
| FY2022 ViewingFiled with the IRS Aug 21, 2023 | $142K | $190K | −$48K | $673K | 990 PDF |
| FY2021Filed with the IRS Jun 16, 2022 | $119K | $127K | −$8K | $690K | 990 PDF |
| FY2020Filed with the IRS Apr 13, 2021 | $79K | $167K | −$88K | $699K | 990 PDF |
Schedules filed Part IV
III · Programs
R · Related orgs
G · Fundraising
L · Interested persons
I · Grants
A · Public support
O · Explanations
See the full FY2022 990 (6 parts)
Part I · Summary $142,497 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $118,652$141,360
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $0$1,137
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $118,652$142,497
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 $53,731$69,133
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $73,294$120,965
I-18 Total expensesPrior year $127,025$190,098
I-19 Revenue less expensesPrior year −$8,373−$47,601
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $142,497 across 11 lines filed
VIII-1a Federated campaigns$25,000
VIII-1b Membership dues$736
VIII-1c Fundraising events$44,981
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$70,643
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$141,360
VIII-3 Investment incomeRelated to mission $1,137 · Unrelated business $0 · Excluded from tax $0$1,137
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $1,137 · Unrelated business $0 · Excluded from tax $0$142,497
Part IX · Statement of functional expenses $190,098 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $0$0
IX-2 Grants to domestic individualsPrograms $0$0
IX-3 Grants and assistance to foreign recipientsPrograms $0$0
IX-4 Benefits paid to or for membersPrograms $0$0
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $0 · Fundraising $0$0
IX-6 Pay of disqualified personsPrograms $0 · Management $0 · Fundraising $0$0
IX-7 Other salaries and wagesPrograms $43,597 · Management $20,000 · Fundraising $0$63,597
IX-8 Pension plan contributionsPrograms $0 · Management $0 · Fundraising $0$0
IX-9 Other employee benefitsPrograms $0 · Management $0 · Fundraising $0$0
IX-10 Payroll taxesPrograms $3,691 · Management $1,845 · Fundraising $0$5,536
IX-11a Management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11b Legal feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11c Accounting feesPrograms $1,137 · Management $488 · Fundraising $0$1,625
IX-11d Lobbying feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11e Professional fundraising feesFundraising $0$0
IX-11f Investment management feesPrograms $0 · Management $0 · Fundraising $0$0
IX-11g Other fees for servicesPrograms $0 · Management $0 · Fundraising $0$0
IX-12 Advertising and promotionPrograms $420 · Management $0 · Fundraising $0$420
IX-13 Office expensesPrograms $1,693 · Management $726 · Fundraising $0$2,419
IX-14 Information technologyPrograms $1,015 · Management $0 · Fundraising $0$1,015
IX-15 RoyaltiesPrograms $0 · Management $0 · Fundraising $0$0
IX-16 OccupancyPrograms $0 · Management $0 · Fundraising $0$0
IX-17 TravelPrograms $0 · Management $0 · Fundraising $0$0
IX-18 Travel and entertainment for public officialsPrograms $0 · Management $0 · Fundraising $0$0
IX-19 Conferences, conventions and meetingsPrograms $0 · Management $0 · Fundraising $0$0
IX-20 InterestPrograms $0 · Management $0 · Fundraising $0$0
IX-21 Payments to affiliatesPrograms $0 · Management $0 · Fundraising $0$0
IX-22 Depreciation, depletion and amortizationPrograms $0 · Management $23,506 · Fundraising $0$23,506
IX-23 InsurancePrograms $1,724 · Management $7,137 · Fundraising $0$8,861
IX-24 Other expenses (24a–d)Programs $68,184 · Management $2,500 · Fundraising $1,500$72,184
IX-24e All other expensesPrograms $10,935 · Management $0 · Fundraising $0$10,935
IX-25 Total functional expensesPrograms $132,396 · Management $56,202 · Fundraising $1,500$190,098
Part X · Balance sheet $673,389 assets, 29 lines filed
X-1 Cash, non-interest-bearingStart of year $89,136$120,213
X-2 Savings and temporary cash investmentsStart of year $0$0
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$1,196
X-5 Loans to officers and key peopleStart of year $0$0
X-6 Loans to other insidersStart of year $0$0
X-7 Notes and loans receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $600,578$551,120
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $860$860
X-16 Total assetsStart of year $690,574$673,389
X-17 Accounts payable and accrued expensesStart of year $836$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-21 Escrow or custodial accountsStart of year $0$0
X-22 Loans from officers and insidersStart of year $0$0
X-23 Secured mortgages and notes payableStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $836$0
X-29 Capital stock or trust principalStart of year $0$0
X-30 Paid-in or capital surplusStart of year $0$556
X-31 Retained earnings or endowmentStart of year $689,738$672,833
X-32 Total net assets or fund balancesStart of year $689,738$673,389
X-33 Total liabilities and net assetsStart of year $690,574$673,389
Part XI · Reconciliation of net assets $673,389 net assets at year end
XI-1 Total revenue$142,497
XI-2 Total expenses$190,098
XI-3 Revenue less expenses−$47,601
XI-4 Net assets at start of year$689,738
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$31,252
XI-10 Net assets at end of year$673,389
Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File
Similar organizations you could support · Compare with another nonprofit
Names, privacy, and removal requests More
The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.
Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.
We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.
Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.
If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.
Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.
If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.