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← SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS OF MONTEREY CTY

Form 990 for tax year 2023

Filed by SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS OF MONTEREY CTY.

Totals

Total revenue
$19,921,706
Total expenses
$11,734,882
Contributions and grants received
$14,189,418
Grants paid
$43,446
Program service revenue
$1,786,066
Investment income
$4,049,588
Other revenue
-$103,366
Total assets, end of year
$85,033,528
Total liabilities, end of year
$2,829,719
Net assets or fund balances, end of year
$82,203,809
Program services expenses (Part IX)
$9,555,477
Management and general expenses
$682,671
Fundraising expenses
$1,496,734
Program service expenses (Part III)
$9,555,477

Program services were 81.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $1,209,614

  • 1f · All other contributions, gifts and grants

    $12,979,804

  • 1g · Noncash contributions included above

    $936,459

  • 2a · Program service revenue: Behavior training

    total $79,473 · related or exempt $79,473

  • 2b · Program service revenue: Education

    total $41,626 · related or exempt $41,626

  • 2c · Program service revenue: Humane Investigation

    total $24,731 · related or exempt $24,731

  • 2d · Program service revenue: Shelter and clinic fees

    total $1,640,236 · related or exempt $1,640,236

  • 3 · Investment income

    total $1,531,084 · excluded $1,531,084

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0

  • 5 · Royalties

    total $0

  • 6a · Gross rents

    real property $21,600

  • 6c · Rental income or loss

    real property $21,600

  • 6d · Net rental income or loss

    total $21,600 · excluded $21,600

  • 7a · Gross sales of assets other than inventory

    securities $7,288,552

  • 7b · Less cost or other basis and sales expenses

    securities $4,758,269 · other assets $11,779

  • 7c · Gain or loss

    securities $2,530,283 · other assets -$11,779

  • 7d · Net gain or loss

    total $2,518,504 · excluded $2,518,504

  • 8a · Fundraising events: gross income

    $67,450

  • 8a · Fundraising events: contributions included on line 1c

    $1,209,614

  • 8b · Fundraising events: direct expenses

    $250,069

  • 8c · Net income from fundraising events

    total -$182,619 · excluded -$182,619

  • 9c · Net income from gaming

    total $0

  • 10a · Gross sales of inventory

    $967,646

  • 10b · Cost of goods sold

    $932,951

  • 10c · Net income from sales of inventory

    total $34,695 · related or exempt $28,024 · excluded $6,671

  • 11a · Other revenue: Other program revenue

    total $22,958 · related or exempt $19,718 · excluded $3,240

  • 11e · Other revenue, total

    $22,958

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $43,446 · program services $43,446

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $601,124 · program services $181,718 · management and general $419,406

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $5,620,933 · program services $4,764,407 · management and general $173,429 · fundraising $683,097

  • 8 · Pension plan contributions

    total $177,009 · program services $127,895 · management and general $7,954 · fundraising $41,160

  • 9 · Other employee benefits

    total $928,474 · program services $779,527 · management and general $55,254 · fundraising $93,693

  • 10 · Payroll taxes

    total $447,503 · program services $355,347 · management and general $40,156 · fundraising $52,000

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $23,367 · management and general $199 · fundraising $23,168

  • 11c · Fees: accounting

    total $31,300 · management and general $31,300

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $173,218 · fundraising $173,218

  • 11f · Fees: investment management

    total $99,365 · management and general $99,365

  • 11g · Fees: other

    total $222,423 · program services $177,274 · management and general $29,967 · fundraising $15,182

  • 12 · Advertising and promotion

    total $18,951 · program services $15,301 · fundraising $3,650

  • 13 · Office expenses

    total $67,504 · program services $34,833 · management and general $10,070 · fundraising $22,601

  • 14 · Information technology

    total $2,908 · program services $2,908

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $526,788 · program services $385,306 · management and general $13,132 · fundraising $128,350

  • 17 · Travel

    total $103,307 · program services $101,180 · fundraising $2,127

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $41,679 · program services $27,399 · management and general $7,868 · fundraising $6,412

  • 20 · Interest

    total $0

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $899,596 · program services $881,058 · management and general $14,922 · fundraising $3,616

  • 23 · Insurance

    total $120,203 · program services $92,549 · management and general $21,799 · fundraising $5,855

  • 24a · Other expenses: Operating and Medical Supplies

    total $518,546 · program services $515,762 · management and general $765 · fundraising $2,019

  • 24b · Other expenses: Repairs and maintenance

    total $320,727 · program services $248,637 · management and general $23,732 · fundraising $48,358

  • 24c · Other expenses: Animal food

    total $245,731 · program services $245,731

  • 24d · Other expenses: Bank and Service charges

    total $105,380 · program services $58,883 · management and general $3,267 · fundraising $43,230

  • 24e · All other expenses

    total $395,400 · program services $516,316 · management and general -$269,914 · fundraising $148,998

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,148,820 · end of year $817,785

  • 2 · Savings and temporary cash investments

    beginning of year $6,896,184 · end of year $7,079,779

  • 3 · Pledges and grants receivable

    beginning of year $3,895,487 · end of year $3,523,949

  • 4 · Accounts receivable

    beginning of year $48,612 · end of year $53,127

  • 5 · Loans and receivables from officers and key people

    end of year $0

  • 6 · Loans and receivables from disqualified persons

    end of year $0

  • 7 · Other notes and loans receivable

    end of year $0

  • 8 · Inventories for sale or use

    beginning of year $208,069 · end of year $188,867

  • 9 · Prepaid expenses and deferred charges

    beginning of year $310,823 · end of year $398,092

  • 10a · Land, buildings and equipment: cost or other basis

    $39,379,691

  • 10b · Land, buildings and equipment: accumulated depreciation

    $11,785,446

  • 10c · Land, buildings and equipment, net

    beginning of year $17,377,882 · end of year $27,594,245

  • 11 · Investments: publicly traded securities

    beginning of year $38,268,226 · end of year $38,540,956

  • 12 · Investments: other securities

    beginning of year $4,197,354 · end of year $4,944,455

  • 13 · Investments: program-related

    end of year $0

  • 14 · Intangible assets

    end of year $0

  • 15 · Other assets

    beginning of year $4,175,166 · end of year $1,892,273

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,583,274 · end of year $1,721,240

  • 19 · Deferred revenue

    beginning of year $60,822 · end of year $77,236

  • 25 · Other liabilities

    beginning of year $886,856 · end of year $1,031,243

  • 27 · Net assets without donor restrictions

    beginning of year $39,584,867 · end of year $49,523,740

  • 28 · Net assets with donor restrictions

    beginning of year $34,410,804 · end of year $32,680,069

Mission and programs · 2023

Mission

The SPCA for Monterey County's Mission is assuring compassionate treatment of all animals through rescue, rehabilitation, protection and education. The SPCA shelters homeless, neglected, and abused pets, including dogs, cats, horses, exotic pets, and small pets. We rescue animals from abuse and neglect, rehabilitate injured and orphaned wildlife, and provide many vital services for pets and people in our community. The SPCA's doors are open to all animals in need.

Activities or mission (Part I)

Assuring compassionate treatment of all animals through rescue, rehabilitation, protection and education. The SPCA shelters homeless, neglected, and abused pets and livestock, among many other services. The SPCA's doors are open to all animals in need.

  • The SPCA for Monterey County operates the only open admission animal shelter in our community, providing rescue, rehabilitation, sheltering, and adoption of all types of pets, including dogs, cats, horses, barn animals, small pets, and exotic pets. We never turn pets away based on their breed, age, species, health, or behavior. We never put time limits on adoptable pets in our care, and most dogs and cats are in new loving homes within just days of becoming available for adoption. We place thousands of cats, dogs, horses, barn pets, exotic pets, and more into new homes every single year. And our shelter is a comfortable, happy, loving place for both animals and adopters. We are not a chapter of any other agency and we receive no funding from groups like the ASPCA and HSUS. Our services are only made possible by the support of our compassionate donors.

    Expenses $4,349,713 · Revenue $986,232

  • The SPCA for Monterey County also focuses on spay and neuter to prevent the birth of thousands of homeless pets in our community. SPCA Monterey County operates a low-cost veterinary clinic providing high-quality spay and neuter surgeries and vaccinations to keep pets healthy and prevent the birth of thousands of homeless cats and dogs. In addition, we have supported multiple mobile spay/neuter clinics with funding or staffing to bring this service to underserved areas. We also provide greatly reduced pricing to the areas with the most homeless pets and will offer our services at no charge to our communitys homeless and most in-need residents. Our clinic serves the public Monday through Friday, and is the only clinic in the county providing low cost surgeries Monday through Friday.

    Expenses $2,165,840 · Grants $42,000 · Revenue $641,448

  • The SPCA for Monterey County operates the only Wildlife Rescue and Rehabilitation Center in Monterey County, rescuing thousands of injured and orphaned wild animals every year. Our skilled, professional rescue team helps a wide variety of wildlife from large animals such as bobcats, deer, opossums, hawks, owls, and pelicans, to small animals, including squirrels, skunks, turtles, hummingbirds, bats, swallows, and more. We provide 24/7 on-call service every day of the year to respond to wildlife emergencies and provide rescue and care to animals in distress.

    Expenses $1,123,320 · Revenue $12,556

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Scott Delucchi

    President & CEO

    Total calculated
    $385,118
    From this org
    $319,407
    From related orgs
    $0
    Other
    $65,711
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $319,407
    Bonus
    not reported
    Other
    not reported
    Deferred
    $27,500
    Nontaxable benefits
    $38,211
    Filer's total
    $385,118

  • Gina Galuppo

    VP Human Res.

    Total calculated
    $211,374
    From this org
    $156,250
    From related orgs
    $0
    Other
    $55,124
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,250
    Bonus
    not reported
    Other
    not reported
    Deferred
    $39,624
    Nontaxable benefits
    $15,500
    Filer's total
    $211,374

  • Kathleen Riley

    Veterinarian

    Total calculated
    $202,490
    From this org
    $191,036
    From related orgs
    $0
    Other
    $11,454
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $191,036
    Bonus
    not reported
    Other
    not reported
    Deferred
    not reported
    Nontaxable benefits
    $11,454
    Filer's total
    $202,490

  • Susan Imwalle

    Vice Pres./ CFO

    Total calculated
    $199,811
    From this org
    $180,904
    From related orgs
    $0
    Other
    $18,907
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $180,904
    Bonus
    not reported
    Other
    not reported
    Deferred
    $15,500
    Nontaxable benefits
    $3,407
    Filer's total
    $199,811

  • Kimberly Willison

    VP Development

    Total calculated
    $189,018
    From this org
    $155,462
    From related orgs
    $0
    Other
    $33,556
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $155,462
    Bonus
    not reported
    Other
    not reported
    Deferred
    $15,500
    Nontaxable benefits
    $18,056
    Filer's total
    $189,018

  • Elizabeth Brookhouser

    VP Market & Comms

    Total calculated
    $176,304
    From this org
    $141,579
    From related orgs
    $0
    Other
    $34,725
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $141,579
    Bonus
    not reported
    Other
    not reported
    Deferred
    $19,225
    Nontaxable benefits
    $15,500
    Filer's total
    $176,304

  • Jenny Morales

    VP Shelter Ops

    Total calculated
    $169,015
    From this org
    $152,499
    From related orgs
    $0
    Other
    $16,516
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,499
    Bonus
    not reported
    Other
    not reported
    Deferred
    $15,500
    Nontaxable benefits
    $1,016
    Filer's total
    $169,015

  • Rosanna Isely

    VP Operations

    Total calculated
    $133,446
    From this org
    $109,006
    From related orgs
    $0
    Other
    $24,440
    Hours/week
    40

  • Anita Dunsay

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Adriana Hayward

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Debra Couch

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Anne Fitzpatrick

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • Courtney Jones

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • C Lee Cox

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Christina Sandera

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Robert Schaefer

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Sherrie McCullough

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Paul Hoffman

    Chair

    Total calculated
    $0
    Hours/week
    1

  • Laraine Sanford

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Laurel Lembo

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Janet Tague

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Christine Chin

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • J Stewart Fuller

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Joan McKee

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Constance Murray

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Anthea Stratigos

    Board Member

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Tax indemnification and gross-up payments
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a: Relevant information in regards to selections on 1a.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
4 April 2025
IRS schema version
2023v6.0
Source object
202530949349300608

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