Civic Intelligence

Spca Inc

990 • Fiscal year 2023 • EIN 59-1939655

Jan 01, 2023 to Dec 31, 2023 • Filed on Sep 23, 2024

5850 Brannen Road SouthLakeland, FL 33813

(863) 646-7722

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

23rd percentile

0.03x

Higher debt load relative to assets than 23% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

18th percentile

0.05x

Higher debt load relative to revenue than 18% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

30th percentile

-2.6%

Higher net margin than 30% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

40th percentile

$153,108

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

39th percentile

2.7%

Faster asset growth than 39% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

64th percentile

13%

Faster revenue growth than 64% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Assets

Up

$11,523,565

Up $304,161 (+2.7%) from 2022

Net Assets

Up

$11,204,406

Up $258,001 (+2.4%) from 2022

Liabilities

Up

$319,159

Up $46,160 (+17%) from 2022

Revenue

Up

$6,153,600

Up $716,179 (+13%) from 2022

Expenses

Up

$6,313,596

Up $82,027 (+1.3%) from 2022

Net Income

Up

-$159,996

Up $634,152 (+80%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $9,569,763Liabilities 2011: $204,852Net Assets 2011: $9,364,9112011Assets 2012: $10,604,441Liabilities 2012: $326,951Net Assets 2012: $10,277,4902012Assets 2013: $11,482,042Liabilities 2013: $459,642Net Assets 2013: $11,022,4002013Assets 2014: $11,274,970Liabilities 2014: $440,820Net Assets 2014: $10,834,1502014Assets 2015: $10,589,932Liabilities 2015: $641,277Net Assets 2015: $9,948,6552015Assets 2016: $10,188,688Liabilities 2016: $1,059,530Net Assets 2016: $9,129,1582016Assets 2017: $10,087,687Liabilities 2017: $935,329Net Assets 2017: $9,152,3582017Assets 2018: $8,742,217Liabilities 2018: $612,748Net Assets 2018: $8,129,4692018Assets 2019: $9,138,873Liabilities 2019: $552,721Net Assets 2019: $8,586,1522019Assets 2020: $10,384,316Liabilities 2020: $396,139Net Assets 2020: $9,988,1772020Assets 2021: $13,518,720Liabilities 2021: $382,970Net Assets 2021: $13,135,7502021Assets 2022: $11,219,404Liabilities 2022: $272,999Net Assets 2022: $10,946,4052022Assets 2023: $11,523,565Liabilities 2023: $319,159Net Assets 2023: $11,204,4062023Assets 2024: $12,868,085Liabilities 2024: $339,919Net Assets 2024: $12,528,1662024

Highlighted filing

2023

Assets$11,523,565
Liabilities$319,159
Net Assets$11,204,406

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2011: $4,409,7332011Expenses 2012: $5,668,2702012Revenue 2013: $6,606,752Expenses 2013: $6,275,764Net Income 2013: $330,9882013Revenue 2014: $5,737,344Expenses 2014: $5,922,640Net Income 2014: -$185,2962014Revenue 2015: $5,202,959Expenses 2015: $5,644,395Net Income 2015: -$441,4362015Revenue 2016: $4,622,871Expenses 2016: $5,569,701Net Income 2016: -$946,8302016Revenue 2017: $5,356,567Expenses 2017: $5,766,523Net Income 2017: -$409,9562017Revenue 2018: $5,406,808Expenses 2018: $5,849,254Net Income 2018: -$442,4462018Revenue 2019: $6,118,386Expenses 2019: $6,303,195Net Income 2019: -$184,8092019Revenue 2020: $7,446,134Expenses 2020: $6,064,684Net Income 2020: $1,381,4502020Revenue 2021: $8,892,773Expenses 2021: $5,969,636Net Income 2021: $2,923,1372021Revenue 2022: $5,437,421Expenses 2022: $6,231,569Net Income 2022: -$794,1482022Revenue 2023: $6,153,600Expenses 2023: $6,313,596Net Income 2023: -$159,9962023Revenue 2024: $8,419,505Expenses 2024: $7,244,795Net Income 2024: $1,174,7102024

Highlighted filing

2023

Revenue$6,153,600
Expenses$6,313,596
Net Income-$159,996
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Sep 23, 2024
Return Version
2023v5.0
Gross Receipts
$7,100,530
Mission and Program Overview

Mission

Spca florida exists to eliminate animal suffering and to engage the entire community in the welfare and well-being of animals. This is accomplished through the adoption of healthy animals, spaying & neutering animals, and providing veterinary medical services.

Eliminate animal suffering and engage the community in the welfare and well-being of animals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,179,766$4,544,237▲ $364,471
Land, Buildings, and Equipment, Net$3,477,105$3,432,328▼ $44,777
Accounts Receivable$2,015,218$2,109,182▲ $93,964
Savings and Temporary Cash Investments$1,103,966$821,698▼ $282,268
Cash and Non-Interest-Bearing Accounts$199,064$398,960▲ $199,896
Inventories for Sale or Use$116,569$130,768▲ $14,199
Investments Other Securities$86,830$66,177▼ $20,653
Prepaid Expenses and Deferred Charges$4,712$4,712→ $0
Total Assets$11,219,404$11,523,565▲ $304,161
Other Assets Total$36,174$15,503▼ $20,671
Liabilities
Accounts Payable and Accrued Expenses$178,648$222,072▲ $43,424
Deferred Revenue$58,011$81,431▲ $23,420
Other Liabilities$36,340$15,656▼ $20,684
Total Liabilities$272,999$319,159▲ $46,160
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,659,972$8,741,279▲ $81,307
Net Assets With Donor Restrictions$2,286,433$2,463,127▲ $176,694
Total Net Assets Fund Balance$10,946,405$11,204,406▲ $258,001
Total Liabilities and Net Assets / Fund Balance$11,219,404$11,523,565▲ $304,161

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,490,444$1,948,565$4,439,009
Equipment$290,534$1,068,141$1,358,675
Land$508,643-$508,643
Leasehold Improvements$125,676$153,942$279,618
Other Land Buildings$17,031$89,266$106,297

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$4,531,426-▲ $549,957$211,106$4,870,277
2022$6,583,064-▼ $943,292$1,092,628$4,531,426
2021$6,028,009$6,921▲ $692,055$128,140$6,583,072
2020$5,158,923$500,000▲ $625,470$240,756$6,028,009
2019$4,929,030-▲ $933,660$689,976$5,158,923
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shelley ThayerExecutive DiFT$145,183$7,925$153,108
Shelley ThayerExecutive Director-$145,183$7,925$153,108
Kristen VolpicelliHighest CompFT$109,921$25,076$134,997
Robyn BartonHighest CompFT$124,348$7,527$131,875
Ingrid Barboza De SouzaHighest CompFT$101,929$6,383$108,312

Board Members and Trustees

NameTitle
Karen MitchellPresident
Bob SullivanBoard Member
Dr Linda SilverBoard Member
Katie NorvellBoard Member
Katrina BarcellonaBoard Member
Dawn DiazExec Board M
Stacy WalshSecretary
Chris WarnockTreasurer
Marion SmithVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,659,737
Program Service Revenue
$3,501,577
Investment Income
$150,763
Other Revenue
$-158,477
All Other Contributions
$2,196,078
Change in Net Assets
$-159,996

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 AmountValuation Method
Other Non Cash Contri Table565$235,880Fair Market Value
Other Non Cash Contri Table200$164,315Fair Market Value
Other Non Cash Contri Table270$135,470Fair Market Value
Total Noncash Contributions1,035$535,665-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,137,967
Revenue Not Reported on Financial Statements
$15,633
Revenue Not Reported on Form 990
$447,941
Total Revenue per Audited Statements
$6,585,908
Total Revenue per Form 990
$6,153,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,491,124
Other Expenses$2,822,472
Total Fundraising Expense$290,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,564,004$222,196$101,994$2,888,194
Office Expenses$233,142$16,437$24,584$274,163
Other Employee Benefits$206,252$25,829$9,872$241,953
Payroll Taxes$183,953$23,037$8,805$215,795
Occupancy$173,320$11,065$11,065$195,450
Depreciation Depletion$137,580$35,521-$173,101
Advertising$54,188-$93,502$147,690
Current Officers, Directors, Trustees, and Key Employees$21,777$101,628$21,777$145,182
Insurance$90,003$7,328$7,328$104,659
Fees for Services Accounting$48,942--$48,942
Information Technology-$10,890$8,158$19,048
Fees for Service Investment Mgmnt Fees-$15,633-$15,633
Fees for Services Other$13,428$300-$13,728
Travel$12,463$729$175$13,367
Other Expenses$4,501$4,546$2,308$9,047
Fees for Services Legal-$184-$184
Total Functional Expenses$5,544,859$478,730$290,007$6,313,596

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$6,327,907
Total Expenses per Form 990$6,313,596
Expenses per Audited Statements$6,297,963
Expenses Not Reported on Form 990$29,944
Expenses Not Reported on Financial Statements$15,633
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$228,738
Fundraising Gross Income$70,261
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Auction for the$272,987$48,725$20,722$28,003
Walk for the an$28,715$10,675$7,098$3,577
Total Events$533,920$70,261$228,738$-158,477
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$15,656
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
No
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 6

Memberships, with the dues to be determined by the board of directors from time to time, are hereby authorized.

Form 990, Page 6, Part VI, Line 7A

Each board member in good standing shall vote at the annual meeting for the prescribed number of directors from the total nominations submitted to him by a show of hands. Any director may move to approve the individual nominees rather than taking the nominees as a whole. If approved individually, no director may cast more than one vote for any one nominee, and each vote shall be taken by secret ballot. At the request of any director at the meeting, the qualifications of any candidate shall be read by the secretary. No absentee ballots shall be accepted and no person may vote by proxy.

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

A public disclosure copy of the 990 is presented to the entire board for review before it is filed. Donor information is redacted for the board review to protect donor privacy.

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

Each director, officer, or employee with a position of senior management or has the authority to enter into business transactions on behalf of the spca (covered persons) shall sign and submit an annual statement to the board of directors. Any covered person who becomes aware of any actual or potential conflict of interest with respect to any matter coming before the board of directors of the spca florida, or any of its committees, shall immediately make full and accurate disclosure of such a potential conflict of interest to the board of directors and, if such covered person is a director, shall refrain from participating in the discussion and/or voting with respect to such matter. Each such annual statement and questionnaire and each covered person notification to the board of director of the spca florida shall be reviewed promptly by the board of directors of the spca florida, which shall be thereafter diligently attempt to resolve such actual or potential conflict(s).

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Spca Inc
EIN
59-1939655
Phone
8636467722
Address
5850 BRANNEN ROAD SOUTH, LAKELAND, FL 33813
Doing Business As
Spca Florida

Signing Officer

Name
Shelley Thayer
Title
Executive Director
Phone
8636467722
Signed
2024-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shelley Thayer
Formed
1979
Legal Domicile
Fl
Voting Board Members
9
Independent Board Members
9
Employees
119
Volunteers
250

Preparer

Firm
Prida Guida & Perez Pa
Address
2504 WEST KATHLEEN ST, TAMPA, FL 33607
Preparer
George K Guida
Phone
8132266091
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Spca florida exists to eliminate animal suffering and to engage the entire community in the welfare and well-being of animals. This is accomplished through the adoption of healthy animals, spaying & neutering animals, and providing veterinary medical services.

Form 990, Part III

Form 990, part iii line 1 - organization's mission (continued) of healthy animals, prevent dog and cat overpopulation, provide veterinary medical services for animals in the community and keep animals in homes through relinquishment intervention strategies. Form 990, part iii line 4a - first accomplishment (continued) our pet safety net program provided compassion funds for families whose pets need medical care. 15 to 30 families per month receive financial aid through our pet safety net program. Lifesaving fosters bottle fed and cared for over 1,000 kittens and puppies, from a few days old until they are old enough to go into the system to be adopted.

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

Spca florida's public medical center, adoption medical center, community programs, and fl sarc (state animal response coalition) provide local, state and national outreach services for animals and those who love them. Public medical center in 2023, the center saw 13,640 clients. Total patient visits were 23,014 and included 251 specialty surgeries, 93 dentals, and 4,292 spays and neuters. Compassion funds, to help animal owners who could not afford medical care, helped to treat 103 dogs and 38 cats. Adoption medical center the adoption medical team saw over 4,000 dogs and cats, spayed and neutered, 3,779, and performed 368 specialty surgeries. Admissions & mom's last litter admissions assisted 3,064 families, retained 190 in their home through food and medical assistance. Mom's last litter, accepted 142 puppies and kittens for adoption, spayed and neutered mom and dad for free and returned them to their families. Foster team foster families cared for 2,561 puppies and kittens and the foster save rate was 97%, considered very high in the industry. Fl sarc fl sarc has trained 971 responders and has a total of 864 active responders. They deployed to 9 disasters in 2023. Six disasters came through esf-17 department of agriculture and 4 by request of hsus (humane society of the united states) food assistance programs - animeals spcaf partners with meals on wheels and mid florida community services to deliver bags of dog and cat food to shut ins on a monthly basis. - fap (food assistance program) spcaf serves polk county residents who cannot afford dog and cat food. A monthly food distribution program encourages pets to stay with the families who love them. Total animals served both programs served a total of 2,237 residents, fed 8,778 dogs and cats and distributed 86,652 pounds of food.

Form 990, Part XI, Line 9

Loss on sale of assets 29,944 loss on sale of assets -29,944

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

During 2005, an endowment was established by the board of directors of spca, inc in order to provide support to the organization to carry out its role and mission.

Schedule D, Page 3, Part X

The spcas follows the guidance in the income tax standard regarding the recognition of uncertain tax positions. The guidance prescribes recognition threshold principles for the financial statement recognition of tax positions taken or expected to be taken on a tax filiing that are not certain to be realized. The spca is not aware of any activities that would jeopardize its tax-exempt status.

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

Loss on sale of assets 29,944

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

Loss on sale of assets 29,944

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IRS990/Desc0SPCA FLORIDA'S PUBLIC MEDICAL CENTER, ADOPTION MEDICAL CENTER, COMMUNITY PROGRAMS, AND FL SARC (STATE ANIMAL RESPONSE COALITION) PROVIDE LOCAL, STATE AND NATIONAL OUTREACH SERVICES FOR ANIMALS AND THOSE WHO LOVE THEM. PUBLIC MEDICAL CENTER IN 2023, THE CENTER SAW 13,640 CLIENTS. TOTAL PATIENT VISITS WERE 23,014 AND INCLUDED 251 SPECIALTY SURGERIES, 93 DENTALS, AND 4,292 SPAYS AND NEUTERS. COMPASSION FUNDS, TO HELP ANIMAL OWNERS WHO COULD NOT AFFORD MEDICAL CARE, HELPED TO TREAT 103 DOGS AND 38 CATS. ADOPTION MEDICAL CENTER THE ADOPTION MEDICAL TEAM SAW OVER 4,000 DOGS AND CATS, SPAYED AND NEUTERED, 3,779, AND PERFORMED 368 SPECIALTY SURGERIES. ADMISSIONS & MOM'S LAST LITTER ADMISSIONS ASSISTED 3,064 FAMILIES, RETAINED 190 IN THEIR HOME THROUGH FOOD AND MEDICAL ASSISTANCE. MOM'S LAST LITTER, ACCEPTED 142 PUPPIES AND KITTENS FOR ADOPTION, SPAYED AND NEUTERED MOM AND DAD FOR FREE AND RETURNED THEM TO THEIR FAMILIES. FOSTER TEAM FOSTER FAMILIES CARED FOR 2,561 PUPPIES AND KITTENS AND THE FOSTER SAVE RATE WAS 97%, CONSIDERED VERY HIGH IN THE INDUSTRY. FL SARC FL SARC HAS TRAINED 971 RESPONDERS AND HAS A TOTAL OF 864 ACTIVE RESPONDERS. THEY DEPLOYED TO 9 DISASTERS IN 2023. SIX DISASTERS CAME THROUGH ESF-17 DEPARTMENT OF AGRICULTURE AND 4 BY REQUEST OF HSUS (HUMANE SOCIETY OF THE UNITED STATES) FOOD ASSISTANCE PROGRAMS - ANIMEALS SPCAF PARTNERS WITH MEALS ON WHEELS AND MID FLORIDA COMMUNITY SERVICES TO DELIVER BAGS OF DOG AND CAT FOOD TO SHUT INS ON A MONTHLY BASIS. - FAP (FOOD ASSISTANCE PROGRAM) SPCAF SERVES POLK COUNTY RESIDENTS WHO CANNOT AFFORD DOG AND CAT FOOD. A MONTHLY FOOD DISTRIBUTION PROGRAM ENCOURAGES PETS TO STAY WITH THE FAMILIES WHO LOVE THEM. TOTAL ANIMALS SERVED BOTH PROGRAMS SERVED A TOTAL OF 2,237 RESIDENTS, FED 8,778 DOGS AND CATS AND DISTRIBUTED 86,652 POUNDS OF FOOD.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0MISCELLANEOUS INCOME 17,123 MANUFACTURER REBATES 16,489 PPP LOAN 632,527
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.9$0.34$12.5$8.42$7.24$1.17
2023Detailed filing. Detailed filing data is available for this year.$11.5$0.32$11.2$6.15$6.31$0.16
2022Detailed filing. Detailed filing data is available for this year.$11.2$0.27$10.9$5.44$6.23$0.79
2021Detailed filing. Detailed filing data is available for this year.$13.5$0.38$13.1$8.89$5.97$2.92
2020Detailed filing. Detailed filing data is available for this year.$10.4$0.40$9.99$7.45$6.06$1.38
2019Detailed filing. Detailed filing data is available for this year.$9.14$0.55$8.59$6.12$6.30$0.18
2018Detailed filing. Detailed filing data is available for this year.$8.74$0.61$8.13$5.41$5.85$0.44
2017Detailed filing. Detailed filing data is available for this year.$10.1$0.94$9.15$5.36$5.77$0.41
2016Detailed filing. Detailed filing data is available for this year.$10.2$1.06$9.13$4.62$5.57$0.95
2015Detailed filing. Detailed filing data is available for this year.$10.6$0.64$9.95$5.20$5.64$0.44
2014Detailed filing. Detailed filing data is available for this year.$11.3$0.44$10.8$5.74$5.92$0.19
2013Detailed filing. Detailed filing data is available for this year.$11.5$0.46$11.0$6.61$6.28$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.6$0.33$10.3$5.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.57$0.20$9.36$4.41