M Lyons Trust Uw for Aiken County SPCA

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To provide funds for prevention of cruelty to animals

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$5K 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

FY2026 · 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
FY2026
latest Form 990
Looks good: the latest return is for FY2026, this tax year; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $18K a year · 33% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$5K
to officers and key staff · 15% of spending
Looks good: pay to officers and key staff is 15% of spending; 15% or less.
Pt VII · Sec A
15 mo
of spending, in cash
Plus $790K in investments, Pt X · Ln 11–13
Looks good: 15.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$85K
+13% vs prior year
Spent
$36K
To programs
80%
Net assets
$835K
By yearFY2021–FY2026
Revenue
$85K
FY2026▲ +13%
Tap a bar for its year
Revenue by fiscal year
FY2021$27K
FY2022$57K
FY2023$31K
FY2024$47K
FY2025$76K
FY2026$85K
Expenses
$36K
FY2026▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2021$36K
FY2022$35K
FY2023$39K
FY2024$35K
FY2025$34K
FY2026$36K
Net assets
$835K
FY2026▲ +6%
Tap a bar for its year
Net assets by fiscal year
FY2021$727K
FY2022$750K
FY2023$741K
FY2024$750K
FY2025$788K
FY2026$835K

From the FY2026 Form 990 (year ending May 2026) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in Sep 1999.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $28K Management & general 20% · $7K

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

1 person listed on the 990; $5K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
$5,322Pt VII · Sec A

Security Federal Bank’s $5K as Trustee is at the 24th percentile of top reported officer pay among 84 <$100K 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 · 1 named individual · Part VII

NameFY2026FY2025FY2024FY2023FY2022FY2021
Security Federal Bank$5,322$4,736$4,306$4,491$4,713$2,848

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 M Lyons Trust Uw for Aiken County SPCA executive salaries →

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

Funds animal cruelty prevention programs.

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1 program · $28K · in their own filed words · FY2025
01

Donation to support the spca of aiken, SC

$28Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 6 grants · $169K · 2020–2025

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$85K
Ln 12
Investment incomeLn 3$85K
Gifts and grantsLn 1h$154
Money outPt IX
$36K
Ln 25
Programscol B$28K
Managementcol C$7K
Owns and owesPt X
$835K
net assets · Ln 32
Cash and savingsLn 1–2$44K
Total assetsLn 16$835K
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$154
Investment incomeLn 3$85K
Gains on assetsLn 7$54K
Total revenueLn 12$85K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$44K
Cash and savings togetherLn 1–2$44K
InvestmentsLn 11–13$790K
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$835K
LiabilitiesLn 26$0
Net assetsLn 32$835K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderMay
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
LineStart FY26End FY26
Cash and savingsLn 1–2$108K$44K
InvestmentsLn 11–13$680K$790K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$788K$835K
LiabilitiesLn 26$0$0
Net assetsLn 32$788K$835K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$28K$28K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$5K$5K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$199$199
All other expensesLn 24e$0
Total functional expensesLn 25$36K$28K$7K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Aug 18, 2026 $85K$36K$50K$835K 990 PDF
FY2025Filed with the IRS Jun 23, 2025 $76K$34K$41K$788K 990 PDF
FY2024Filed with the IRS Aug 13, 2024 $47K$35K$12K$750K 990 PDF
FY2023Filed with the IRS Jul 26, 2023 $31K$39K−$9K$741K 990 PDF
FY2022Filed with the IRS Jul 25, 2022 $57K$35K$23K$750K 990 PDF
FY2021Filed with the IRS Jul 13, 2021 $27K$36K−$10K$727K 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 FY2026 990 (6 parts)
Part I · Summary $85,232 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $111$154
I-9 Program service revenue$0
I-10 Investment incomePrior year $75,608$85,078
I-11 Other revenue$0
I-12 Total revenuePrior year $75,719$85,232
I-13 Grants and similar amounts paidPrior year $28,154$28,486
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $4,736$5,322
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,475$1,769
I-18 Total expensesPrior year $34,365$35,577
I-19 Revenue less expensesPrior year $41,354$49,655
Part VI · Governance 0 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members0
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 $85,232 across 8 lines filed
VIII-1f All other contributions, gifts and grants$154
VIII-1h Total contributions, gifts and grants$154
VIII-3 Investment incomeRelated to mission $30,818$30,818
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $54,260$54,260
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $85,078$85,232
Part IX · Statement of functional expenses $35,577 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $28,486$28,486
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffManagement $5,322$5,322
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $1,570$1,570
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Management $199$199
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $28,486 · Management $7,091 · Fundraising $0$35,577
Part X · Balance sheet $834,699 assets, 16 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $108,372$44,441
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $680,069$790,258
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $788,441$834,699
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $788,441$834,699
X-33 Total liabilities and net assetsStart of year $788,441$834,699
Part XI · Reconciliation of net assets $834,699 net assets at year end
XI-1 Total revenue$85,232
XI-2 Total expenses$35,577
XI-3 Revenue less expenses$49,655
XI-4 Net assets at start of year$788,441
XI-9 Other changes in net assets−$3,397
XI-10 Net assets at end of year$834,699

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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