SACRAMENTO SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS (EIN 941312343) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1927

Legal Domicile

Principal Officer

SARAH HANEY

Phone

9163837387

Tax Period

2023-01-01 to 2023-12-31

SACRAMENTO SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS, founded in 1927, is a mid-sized nonprofit in the Animal-Related sector that reported $11.7M in total revenue in fiscal year 2023. Expenses of $10.8M left a modest 8% surplus.

Mission

THE SACRAMENTO SPCA HAS PROVIDED HOMELESS ANIMALS WITH INDIVIDUAL COMFORT, SHELTER, AND LOVE SINCE 1892.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $7,858,774

Program Service Revenue $3,205,951

Investment Income $551,757

Other Revenue $35,545

TOTAL REVENUE $11,652,027

Expense Breakdown

Grants Paid $0

Salaries & Benefits $7,476,924

Fundraising Expenses $1,052,647

Program Expenses $8,965,935

Other Expenses $3,276,638

TOTAL EXPENSES $10,753,562

Year-over-Year Comparison

	2023	2022	Change
Revenue	$11,652,027	$11,922,993	0.0%
Expenses	$10,753,562	$10,027,054	+0.1%
Net Income	$898,465	$1,895,939	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

146

Volunteers

800

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$411,667

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
SUSAN GRAY	BOARD PRESIDENT	2.00	Officer Director	$0	$0	$0
VALERIE LETCH	BOARD VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
ZACHARY MORGAN DVM	BOARD TREASURER	2.00	Officer Director	$0	$0	$0
BILL ALTAVILLA	BOARD SECRETARY	2.00	Officer Director	$0	$0	$0
MARILYN CHRISTIE	DIRECTOR	1.00	Director	$0	$0	$0
KRISTIN BEARD KING	DIRECTOR	1.00	Director	$0	$0	$0
JILL PARISH	DIRECTOR	1.00	Director	$0	$0	$0
CHRIS WONG DVM	DIRECTOR	1.00	Director	$0	$0	$0
HEATHER CANDY	DIRECTOR	1.00	Director	$0	$0	$0
NANCY FIELD MD	DIRECTOR	1.00	Director	$0	$0	$0
KENNETH ALTINE	CEO	40.00	Officer	$235,363	$58,115	$293,478
MICHAEL OEI	CFO	40.00	Officer	$113,754	$4,435	$118,189
MICHELLE S MEYER	CHIEF OF SURGERY	40.00	Highest	$157,768	$3,382	$161,150
LAURIE SIPERSTEIN-COOK	CHIEF OF SHELTER MEDICINE	40.00	Highest	$157,035	$45,441	$202,476
SARAH WILLIAMS	VETERINARIAN	40.00	Highest	$145,952	$9,773	$155,725
JENNIFER KWAN	VETERINARIAN	40.00	Highest	$142,556	$12,776	$155,332
SARAH HANEY	CHIEF DEVELOPMENT OFFICER	40.00	Highest	$145,226	$9,976	$155,202

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$11,652,027	$10,753,562	$30,245,438	$898,465
2022	$11,922,993	$10,027,054	$27,770,011	$1,895,939
2021	$9,981,572	$8,439,323	$28,807,999	$1,542,249
2020	$12,314,754	$8,050,268	$28,341,122	$4,264,486
2019	$10,606,367	$7,698,016	$20,696,709	$2,908,351
2018	$8,078,459	$7,317,931	$17,015,439	$760,528
2018	$8,078,459	$7,317,931	$17,015,439	$760,528

SACRAMENTO SOCIETY FOR THE PREVENTION OF CRUELTY TO ANIMALS