Civic Intelligence

Susquehanna Spca Inc

EIN 15-0544693 • 501(c)3 • Cooperstown, NY

Profile

Prevention of cruelty to animals

5082-5088 State Highway 28Cooperstown, NY 13326

www.sqspca.org

Siviq Scores

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

Liabilities / Assets

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

63rd percentile

0.28x

Higher debt load relative to revenue than 63% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

48th percentile

3.7%

Higher net margin than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

0.3%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

12th percentile

-23%

Faster revenue growth than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$9,008,266

Up $153,522 (+1.7%) from 2023

Liabilities

Down

$485,361

Down $30,980 (-6.0%) from 2023

Net Assets

Up

$8,522,905

Up $184,502 (+2.2%) from 2023

Revenue

Up

$1,963,097

Up $135,827 (+7.4%) from 2023

Expenses

Up

$2,044,132

Up $284,473 (+16%) from 2023

Net Income

Down

-$81,035

Down $148,646 (-220%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $1,635,851Liabilities 2011: $2,993Net Assets 2011: $1,632,8582011Assets 2012: $1,806,041Liabilities 2012: $2,801Net Assets 2012: $1,803,2402012Assets 2013: $1,950,211Liabilities 2013: $867Net Assets 2013: $1,949,3442013Assets 2014: $1,909,540Liabilities 2014: $1,150Net Assets 2014: $1,908,3902014Assets 2015: $1,711,962Liabilities 2015: $88,113Net Assets 2015: $1,623,8492015Assets 2016: $1,774,470Liabilities 2016: $31,828Net Assets 2016: $1,742,6422016Assets 2017: $2,235,814Liabilities 2017: $31,987Net Assets 2017: $2,203,8272017Assets 2018: $2,792,476Liabilities 2018: $26,924Net Assets 2018: $2,765,5522018Assets 2019: $5,429,667Liabilities 2019: $31,405Net Assets 2019: $5,398,2622019Assets 2020: $7,627,881Liabilities 2020: $824,420Net Assets 2020: $6,803,4612020Assets 2021: $8,746,290Liabilities 2021: $1,342,398Net Assets 2021: $7,403,8922021Assets 2022: $8,826,624Liabilities 2022: $919,729Net Assets 2022: $7,906,8952022Assets 2023: $8,854,744Liabilities 2023: $516,341Net Assets 2023: $8,338,4032023Assets 2024: $9,008,266Liabilities 2024: $485,361Net Assets 2024: $8,522,9052024

Highlighted filing

2024

Assets$9,008,266
Liabilities$485,361
Net Assets$8,522,905

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $307,460Expenses 2011: $398,473Net Income 2011: -$91,0132011Revenue 2012: $497,979Expenses 2012: $454,895Net Income 2012: $43,0842012Expenses 2013: $436,9822013Revenue 2014: $377,882Expenses 2014: $485,083Net Income 2014: -$107,2012014Revenue 2015: $113,341Expenses 2015: $130,085Net Income 2015: -$16,7442015Revenue 2016: $583,508Expenses 2016: $544,530Net Income 2016: $38,9782016Revenue 2017: $917,344Expenses 2017: $610,789Net Income 2017: $306,5552017Revenue 2018: $1,541,806Expenses 2018: $773,201Net Income 2018: $768,6052018Revenue 2019: $3,313,988Expenses 2019: $892,590Net Income 2019: $2,421,3982019Revenue 2020: $2,035,855Expenses 2020: $862,399Net Income 2020: $1,173,4562020Revenue 2021: $1,616,400Expenses 2021: $1,179,454Net Income 2021: $436,9462021Revenue 2022: $2,368,466Expenses 2022: $1,474,155Net Income 2022: $894,3112022Revenue 2023: $1,827,270Expenses 2023: $1,759,659Net Income 2023: $67,6112023Revenue 2024: $1,963,097Expenses 2024: $2,044,132Net Income 2024: -$81,0352024

Highlighted filing

2024

Revenue$1,963,097
Expenses$2,044,132
Net Income-$81,035

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.01$0.49$8.52$1.96$2.04$0.08
2023Detailed filing. Detailed filing data is available for this year.$8.85$0.52$8.34$1.83$1.76$0.07
2022Detailed filing. Detailed filing data is available for this year.$8.83$0.92$7.91$2.37$1.47$0.89
2021Detailed filing. Detailed filing data is available for this year.$8.75$1.34$7.40$1.62$1.18$0.44
2020Detailed filing. Detailed filing data is available for this year.$7.63$0.82$6.80$2.04$0.86$1.17
2019Detailed filing. Detailed filing data is available for this year.$5.43$0.03$5.40$3.31$0.89$2.42
2018Detailed filing. Detailed filing data is available for this year.$2.79$0.03$2.77$1.54$0.77$0.77
2017Detailed filing. Detailed filing data is available for this year.$2.24$0.03$2.20$0.92$0.61$0.31
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.03$1.74$0.58$0.54$0.04
2015Summary only. Only limited summary data is available for this year.$1.71$0.09$1.62$0.11$0.13$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.38$0.49$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.00$1.95$0.44
2012Summary only. Only limited summary data is available for this year.$1.81$0.00$1.80$0.50$0.45$0.04
2011Summary only. Only limited summary data is available for this year.$1.64$0.00$1.63$0.31$0.40$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.1
Gross Receipts
$2,365,911
Mission and Program Overview

Mission

Prevention of cruelty to animals

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$5,167,731$5,002,226▼ $165,505
Investments in Publicly Traded Securities$3,145,463$3,530,757▲ $385,294
Cash and Non-Interest-Bearing Accounts$348,978$378,879▲ $29,901
Savings and Temporary Cash Investments$30,327$31,100▲ $773
Inventories for Sale or Use$22,361$25,835▲ $3,474
Accounts Receivable$37,769$24,505▼ $13,264
Pledges and Grants Receivable$98,952$14,964▼ $83,988
Prepaid Expenses and Deferred Charges$1,200$0▼ $1,200
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$8,854,744$9,008,266▲ $153,522
Other Assets Total$1,963$0▼ $1,963
Liabilities
Mortgage Notes Payable Secured by Investment Property$431,477$357,897▼ $73,580
Accounts Payable and Accrued Expenses$82,901$74,914▼ $7,987
Deferred Revenue-$52,550-
Other Liabilities$1,963--
Total Liabilities$516,341$485,361▼ $30,980
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,115,072$8,422,896▲ $307,824
Net Assets With Donor Restrictions$223,331$100,009▼ $123,322
Total Net Assets Fund Balance$8,338,403$8,522,905▲ $184,502
Total Liabilities and Net Assets / Fund Balance$8,854,744$9,008,266▲ $153,522

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,293,032$425,363$4,718,395
Land$477,216-$477,216
Equipment$204,101$159,109$363,210
Leasehold Improvements$27,877$3,490$31,367
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Stacie HaynesExecutive DirectorFT$108,192$108,192

Board Members and Trustees

NameTitle
Gaylord DillinghamPresident
Kathy ClarksonVice President
Laurie ZimniewiczVice President
Carol ValenzaDirector
Cory MoffatDirector
Dr Tom HuntsmanDirector
Merilyn GouldDirector
Jill BasileSecretary
Peter GouldTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,521,806
Program Service Revenue
$218,258
Investment Income
$178,331
Other Revenue
$44,702
All Other Contributions
$1,503,227
Change in Net Assets
$-81,035

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Clothing and Household Goods$200,475-
Other Non Cash Contri Table$80,846Fair Market Value (FMV)
Total Noncash Contributions$281,321-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,963,097
Revenue Not Reported on Form 990
$505,232
Total Revenue per Audited Statements
$2,468,329
Total Revenue per Form 990
$1,963,097
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,191,902
Other Expenses$852,230
Total Fundraising Expense$186,867
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$839,665-$125,071$964,736
Depreciation Depletion$132,404$8,275$24,826$165,505
Current Officers, Directors, Trustees, and Key Employees$27,048$70,325$10,819$108,192
Payroll Taxes$61,307$20,436$8,125$89,868
Other Expenses$51,021--$51,021
All Other Expenses$22,992$17,055$8,559$48,606
Fees for Services Other$13,187$24,392$1,668$39,247
Office Expenses$27,925$3,069$40$31,034
Fees for Service Investment Mgmnt Fees-$31,013-$31,013
Other Employee Benefits$20,374$4,366$4,366$29,106
Fees for Services Accounting-$27,450-$27,450
Interest$14,230$889$2,668$17,787
Insurance$16,778$800-$17,578
Fees for Services Legal$11,901--$11,901
Travel$10,862--$10,862
Advertising$8,766-$725$9,491
Total Functional Expenses$1,649,195$208,070$186,867$2,044,132

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,283,827
Expenses per Audited Statements$2,044,132
Total Expenses per Form 990$2,044,132
Expenses Not Reported on Form 990$239,695
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$87,203
Fundraising Direct Expenses$42,694
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Otesaga Fashion Show$60,296$60,296$30,148$30,148
Golf Tournament$14,671$14,671$8,539$6,132
Total Events$81,559$81,559$40,547$41,012
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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
Yes
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, Part VI, Section B, Line 11B

Following completion of the form. The form will be presented to the executive committee and audit and finance committee and then once approved will be submitted.

Form 990, Part VI, Section B, Line 12C

The policy is annually reviewed. The board members and the employees must sign a document stating that they have reviewed and understand the policy. These documents are then kept on file.

Form 990, Part VI, Section B, Line 15A

The executive committee does an annual performance evaluation of the executive director and the financial health of the organization to determine if compensation is reasonable.

Form 990, Part VI, Section B, Line 15B

The executive director completes an annual employee performance review and examines the financial health of the organization to determine if compensation is resonable.

Form 990, Part VI, Section C, Line 19

All documents are available by writing or calling the organization or on the ny charities bureau website.

Filing and Contact Details

Filer

Filer Name
Susquehanna Spca Inc
EIN
15-0544693
Phone
6075478111
Address
5082-5088 STATE HIGHWAY 28, COOPERSTOWN, NY 13326

Signing Officer

Name
Gaylord Dillingham
Title
President
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Formed
1990
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
39
Volunteers
335

Preparer

Firm
Mostert Manzanero & Scott LLP
Address
4 Associate Dr, Oneonta, NY 13820
Preparer
David E Brownell
Phone
6074328700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The SSPCA is a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and as such is not subject to Federal income tax. The SSPCA reviews the components of revenues, gains, and other support and analyzes whether the position that the SSPCA takes with regard to a particular item of income would meet the definition of an uncertain tax position under US GAAP.The SSPCA files informational tax returns in the U.S. federal and New York State jurisdictions. The tax years that remaining subject to examination by taxing authorities are generally the previous three years.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Fundraising events expense $42694 thrift store cgs $197001

Part XII, Line 2D: Other expenses and losses per audited F/S

Fundraising event expense $42694 thrift store cgs $197001

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