Civic Intelligence

Spca of Westchester Inc

EIN 13-1740069 • 501(c)3 • Briarcliff Manor, NY

Profile

Mission of spca of westchester: the spca of westchester is a no-kill, not-for-profit animal welfare organization dedicated to saving homeless, abused or abandoned cats, dogs and horses; to providing lifesaving care to treatable cats, dogs and horses; to placing all adoptable animals in permanent homes; providing and promoting spray and neuter services; to protecting animals from cruelty and neglect through the aggressive and proactive enforcement of the humane laws of the state of new york; and to educating the public so that ignorance does not result in neglect.

590 North State RoadBriarcliff Manor, NY 10510

www.spca914.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

83rd percentile

35%

Higher net margin than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$171,787

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

68th percentile

10%

Faster asset growth than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

37th percentile

1.7%

Faster revenue growth than 37% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$22,012,369

Up $2,039,531 (+10%) from 2023

Liabilities

Down

$84,685

Down $23,672 (-22%) from 2023

Net Assets

Up

$21,927,684

Up $2,063,203 (+10%) from 2023

Revenue

Up

$7,285,433

Up $119,635 (+1.7%) from 2023

Expenses

Up

$4,708,143

Up $359,411 (+8.3%) from 2023

Net Income

Down

$2,577,290

Down $239,776 (-8.5%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $2,749,826Liabilities 2010: $25,079Net Assets 2010: $2,724,7472010Assets 2011: $2,828,478Liabilities 2011: $28,481Net Assets 2011: $2,799,9972011Assets 2012: $3,210,260Liabilities 2012: $31,148Net Assets 2012: $3,179,1122012Assets 2013: $3,628,563Liabilities 2013: $24,020Net Assets 2013: $3,604,5432013Assets 2014: $4,318,879Liabilities 2014: $78,165Net Assets 2014: $4,240,7142014Assets 2015: $4,571,108Liabilities 2015: $37,719Net Assets 2015: $4,533,3892015Assets 2016: $5,403,792Liabilities 2016: $68,579Net Assets 2016: $5,335,2132016Assets 2017: $6,612,191Liabilities 2017: $84,793Net Assets 2017: $6,527,3982017Assets 2018: $9,805,451Liabilities 2018: $30,379Net Assets 2018: $9,775,0722018Assets 2019: $11,680,975Liabilities 2019: $103,462Net Assets 2019: $11,577,5132019Assets 2020: $14,439,865Liabilities 2020: $230,023Net Assets 2020: $14,209,8422020Assets 2021: $16,608,709Liabilities 2021: $102,583Net Assets 2021: $16,506,1262021Assets 2022: $17,088,969Liabilities 2022: $171,803Net Assets 2022: $16,917,1662022Assets 2023: $19,972,838Liabilities 2023: $108,357Net Assets 2023: $19,864,4812023Assets 2024: $22,012,369Liabilities 2024: $84,685Net Assets 2024: $21,927,6842024

Highlighted filing

2024

Assets$22,012,369
Liabilities$84,685
Net Assets$21,927,684

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0Revenue 2010: $1,896,579Expenses 2010: $1,683,218Net Income 2010: $213,3612010Expenses 2011: $1,725,6622011Revenue 2012: $2,097,546Expenses 2012: $1,784,420Net Income 2012: $313,1262012Revenue 2013: $2,154,850Expenses 2013: $1,864,779Net Income 2013: $290,0712013Revenue 2014: $2,741,879Expenses 2014: $2,083,365Net Income 2014: $658,5142014Revenue 2015: $2,666,801Expenses 2015: $2,315,037Net Income 2015: $351,7642015Revenue 2016: $3,163,090Expenses 2016: $2,480,514Net Income 2016: $682,5762016Revenue 2017: $3,720,996Expenses 2017: $2,832,609Net Income 2017: $888,3872017Revenue 2018: $7,158,909Expenses 2018: $3,218,075Net Income 2018: $3,940,8342018Revenue 2019: $4,794,980Expenses 2019: $3,051,505Net Income 2019: $1,743,4752019Revenue 2020: $5,513,738Expenses 2020: $2,694,628Net Income 2020: $2,819,1102020Revenue 2021: $5,481,731Expenses 2021: $2,927,854Net Income 2021: $2,553,8772021Revenue 2022: $4,603,501Expenses 2022: $3,824,979Net Income 2022: $778,5222022Revenue 2023: $7,165,798Expenses 2023: $4,348,732Net Income 2023: $2,817,0662023Revenue 2024: $7,285,433Expenses 2024: $4,708,143Net Income 2024: $2,577,2902024

Highlighted filing

2024

Revenue$7,285,433
Expenses$4,708,143
Net Income$2,577,290

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.0$0.08$21.9$7.29$4.71$2.58
2023Detailed filing. Detailed filing data is available for this year.$20.0$0.11$19.9$7.17$4.35$2.82
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.1$0.17$16.9$4.60$3.82$0.78
2021Detailed filing. Detailed filing data is available for this year.$16.6$0.10$16.5$5.48$2.93$2.55
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$0.23$14.2$5.51$2.69$2.82
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.7$0.10$11.6$4.79$3.05$1.74
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.81$0.03$9.78$7.16$3.22$3.94
2017Summary only. Only limited summary data is available for this year.$6.61$0.08$6.53$3.72$2.83$0.89
2016Summary only. Only limited summary data is available for this year.$5.40$0.07$5.34$3.16$2.48$0.68
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.57$0.04$4.53$2.67$2.32$0.35
2014Detailed filing. Detailed filing data is available for this year.$4.32$0.08$4.24$2.74$2.08$0.66
2013Detailed filing. Detailed filing data is available for this year.$3.63$0.02$3.60$2.15$1.86$0.29
2012Summary only. Only limited summary data is available for this year.$3.21$0.03$3.18$2.10$1.78$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.03$2.80$1.73
2010Summary only. Only limited summary data is available for this year.$2.75$0.03$2.72$1.90$1.68$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.0
Gross Receipts
$15,870,597
Mission and Program Overview

Mission

Mission of spca of westchester: the spca of westchester is a no-kill, not-for-profit animal welfare organization dedicated to saving homeless, abused or abandoned cats, dogs and horses; to providing lifesaving care to treatable cats, dogs and horses; to placing all adoptable animals in permanent homes; providing and promoting spay and neuter services; to protecting animals from cruelty and neglect through the aggressive and proactive enforcement of the humane laws of the state of new york; and to educating the public so that ignorance does not result in neglect.

Spca of westchester, inc. Is dedicated to saving homeless, abused and abandoned animals and to protecting animals from cruelty and neglect through education and enforcement of humane laws.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,912,918$8,805,538▲ $1,892,620
Land, Buildings, and Equipment, Net$8,738,375$8,612,489▼ $125,886
Savings and Temporary Cash Investments$3,897,783$4,011,300▲ $113,517
Cash and Non-Interest-Bearing Accounts$182,302$372,154▲ $189,852
Accounts Receivable$207,188$182,210▼ $24,978
Pledges and Grants Receivable$29,920$26,349▼ $3,571
Prepaid Expenses and Deferred Charges$4,352$2,329▼ $2,023
Total Assets$19,972,838$22,012,369▲ $2,039,531
Liabilities
Accounts Payable and Accrued Expenses$108,357$84,685▼ $23,672
Total Liabilities$108,357$84,685▼ $23,672
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,794,631$21,857,334▲ $2,062,703
Net Assets With Donor Restrictions$69,850$70,350▲ $500
Total Net Assets Fund Balance$19,864,481$21,927,684▲ $2,063,203
Total Liabilities and Net Assets / Fund Balance$19,972,838$22,012,369▲ $2,039,531

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,294,351$958,519$9,252,870
Equipment$277,738$266,009$543,747
Land$40,400-$40,400
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shannon LaukhufCEOFT$171,787$171,787
Megan BarrettDvmPT$157,675$157,675
Ernest J LungaroDirector of HumanFT$114,051$114,051
James Travis BradyCOOFT$106,993$106,993

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$5,306,276
Program Service Revenue
$1,102,132
Investment Income
$1,052,664
Other Revenue
$-175,639
All Other Contributions
$4,334,357
Change in Net Assets
$2,577,290

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$54,108
Other Non Cash Contri Table1$47,195
Total Noncash Contributions2$101,303

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,285,433
Revenue Not Reported on Form 990
$-438,886
Total Revenue per Audited Statements
$6,846,547
Total Revenue per Form 990
$7,285,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,894,366
Other Expenses$1,813,777
Total Fundraising Expense$266,941
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,005,301$27,331$95,673$2,128,305
Depreciation Depletion$333,514$6,806-$340,320
Current Officers, Directors, Trustees, and Key Employees$192,887$42,947$42,947$278,781
Other Employee Benefits$225,574$2,133$5,916$233,623
All Other Expenses$189,386$4,752$26,977$221,115
Payroll Taxes$185,445$8,044$6,266$199,755
Occupancy$151,407$650$55$152,112
Office Expenses$32,550$258$81,296$114,104
Insurance$91,765$7,321$655$99,741
Other Expenses$94,673$385$437$95,495
Fees for Services Other$59,333$324$3,015$62,672
Pension Plan Contributions$52,045$492$1,365$53,902
Advertising$41,158-$1,161$42,319
Fees for Services Accounting$12,449$7,051-$19,500
Fees for Service Investment Mgmnt Fees-$18,934-$18,934
Fees for Services Legal$1,582--$1,582
Total Functional Expenses$4,313,734$127,468$266,941$4,708,143

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,783,344
Expenses per Audited Statements$4,708,143
Total Expenses per Form 990$4,708,143
Expenses Not Reported on Form 990$75,201
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$261,383
Fundraising Gross Income$85,744
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walkathon$144,051-$18,382-
Dinner$913,612$85,744$76,755$8,989
Total Events$1,057,663$85,744$261,383$-175,639
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The organization has its form 990 prepared by an accounting firm and has established the following review process to ensure the information reported is complete and accurate. When the form 990 has been prepared, reviewed by management and is ready to be filed with the irs, it is electronically sent to the board for any comments. Any comments are then grouped, summarized and provided to the accountants. Each comment is documented and addressed until the return is finalized and approved for filing by the board.

Form 990, Page 6, Part VI, Line 12C

Periodic reviews policy states - to ensure that the spca of westchester operates in a manner consistent with its charitable purpose, and that it does not engage in activities that could jeopardize its status as an organization exempt from federal income tax, a periodic review of the conflicts of interest policy and requirements is conducted.

Form 990, Page 6, Part VI, Line 15A

Once a year the board of directors reviews the compensation of the executive director to determine that it is competitive and in line with duties and responsibilities.

Form 990, Page 6, Part VI, Line 19

Upon request the organization will provide by email or regular mail.

Filing and Contact Details

Filer

Filer Name
Spca of Westchester Inc
EIN
13-1740069
Phone
9149412896
Address
590 NORTH STATE ROAD, BRIARCLIFF MANOR, NY 10510

Signing Officer

Name
Deborah Klugman
Title
Chairman
Phone
9149412896
Signed
2025-10-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deborah Klugman
Formed
1883
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
71
Volunteers
455

Preparer

Firm
VARGAS & RIVERA CPA'S LLP
Address
586 ROUTE 304, NEW CITY, NY 10956
Preparer
Luis C Rivera
Phone
8456383113
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Mission of spca of westchester: spca of westchester is a no-kill, 501(c)3 not-for-profit animal welfare organization dedicated to saving homeless, abused and abandoned animals and to protecting animals from cruelty and neglect through education and enforcement of humane laws.

Form 990, Page 1, Part I, Line 6

Spca of westchester is deeply grateful to the hundreds of volunteers who dedicate their time at our rescue center and cody's clinic. Volunteers walk and train dogs, care for cats, offer essential enrichment through play, socialization, and mental stimulation, and create a more comforting environment for every animal in our care. Volunteers also welcome visitors, guide them through the adoption process, and provide vital support to both our administrative and veterinary teams.

Form 990, Page 2, Part III, Line 4D

Humane education: education is the key to preventing animal abuse and creating a kinder generation of animal advocates. The spca's dedicated staff and volunteers present educational workshops and interactive modules in schools every year and host various youth clubs and scout troops at the spca. Programs are tailored specifically to the goals, ages, and needs of each group.

Form 990, Part XI, Line 9

Reconciling item - investment fees -18,934 reconciling item - fundraising expenses 94,135 reconciling item - investment fees 18,934 reconciling item - fundraising expenses -94,135

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Reconciling item - investment fees -18,934 reconciling item - fundraising expenses 94,135

Schedule D, Page 4, Part XII, Line 2D

Reconciling item - investment fees -18,934 reconciling item - fundraising expenses 94,135

Raw XML AppendixShowing 400 of 555 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm3JAMES TRAVIS BRADY
IRS990/Form990PartVIISectionAGrp/PersonNm4BLAKELY BRODBECK
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IRS990/Form990PartVIISectionAGrp/PersonNm6CAROLYN GILL
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IRS990/Form990PartVIISectionAGrp/PersonNm9JONATHAN LERNER
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IRS990/Form990PartVIISectionAGrp/PersonNm11ROBERTO ROSATI
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/MissionDesc0MISSION OF SPCA OF WESTCHESTER: SPCA OF WESTCHESTER IS A NO-KILL, 501(C)3 NOT-FOR-PROFIT ANIMAL WELFARE ORGANIZATION DEDICATED TO SAVING HOMELESS, ABUSED AND ABANDONED ANIMALS AND TO PROTECTING ANIMALS FROM CRUELTY AND NEGLECT THROUGH EDUCATION AND ENFORCEMENT OF HUMANE LAWS.
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IRS990/OtherExpensesGrp/Desc0VETERINARY FEES &SUPPLIE
IRS990/OtherExpensesGrp/Desc1RESCUE & RELOCATION
IRS990/OtherExpensesGrp/Desc2ANIMAL & OTHER SUPPLIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MAINTENANCE
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IRS990/ProgSrvcAccomActy2Grp/Desc0HUMANE LAW ENFORCEMENT UNIT: THE SPCA IS THE ONLY ANIMAL WELFARE ORGANIZATION AUTHORIZED BY NEW YORK STATE TO ENFORCE ITS LAWS AS THEY RELATE TO ANIMAL CRUELTY IN WESTCHESTER COUNTY. INVESTIGATIONS ENCOMPASS CRUELTY COMPLAINTS INVOLVING DOGS, CATS, HORSES, EXOTICS AND FARM ANIMALS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0CODY'S CLINIC: THE SPCA OFFERS TO THE PUBLIC AFFORDABLE SPAY AND NEUTER, WELLNESS EXAMINATIONS, VACCINATIONS AND DISEASE TESTING IN AN EFFORT TO HELP COMPANION ANIMALS STAY HEALTHY.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0694144
IRS990/ProgSrvcAccomActyOtherGrp/Desc0HUMANE EDUCATION: EDUCATION IS THE KEY TO PREVENTING ANIMAL ABUSE AND CREATING A KINDER GENERATION OF ANIMAL ADVOCATES. THE SPCA'S DEDICATED STAFF AND VOLUNTEERS PRESENT EDUCATIONAL WORKSHOPS AND INTERACTIVE MODULES IN SCHOOLS EVERY YEAR AND HOST VARIOUS YOUTH CLUBS AND SCOUT TROOPS AT THE SPCA. PROGRAMS ARE TAILORED SPECIFICALLY TO THE GOALS, AGES, AND NEEDS OF EACH GROUP.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RECONCILING ITEM - INVESTMENT FEES -18,934 RECONCILING ITEM - FUNDRAISING EXPENSES 94,135
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RECONCILING ITEM - INVESTMENT FEES -18,934 RECONCILING ITEM - FUNDRAISING EXPENSES 94,135

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