American Society For The Prevention Of Cruelty To Animals
ASPCA shows consistent revenue and asset growth with a healthy financial surplus over the past decade.
EIN: 131623829 · New York, NY · NTEE: D200 · Updated: 2026-03-28
Is American Society For The Prevention Of Cruelty To Animals Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Society For The Prevention Of Cruelty To Animals directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Society For The Prevention Of Cruelty To Animals
American Society For The Prevention Of Cruelty To Animals (EIN: 131623829) is a nonprofit organization based in New York, NY, classified under NTEE code D200. The organization reported total revenue of $488.2M and total assets of $724.8M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Society For The Prevention Of Cruelty To Animals's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Society For The Prevention Of Cruelty To Animals is a major nonprofit that has been operating for 105 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.1%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $379.3M |
| Total Expenses | $355.6M |
| Surplus / Deficit | +$23.8M |
| Total Assets | $640.9M |
| Total Liabilities | $87.5M |
| Net Assets | $553.3M |
| Operating Margin | 6.3% |
| Debt-to-Asset Ratio | 13.7% |
| Months of Reserves | 21.6 months |
Financial Health Grade: A
In 2023, American Society For The Prevention Of Cruelty To Animals reported a surplus of $23.8M with revenue exceeding expenses, holds 21.6 months of operating reserves (strong position), has a debt-to-asset ratio of 13.7% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Society For The Prevention Of Cruelty To Animals's revenue has grown at a compound annual growth rate (CAGR) of 8.1%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +0.8% | +4.5% | +11.3% |
| 2022 | -3.5% | +12.5% | +0.1% |
| 2021 | +20.1% | +13.0% | +22.3% |
| 2020 | +16.4% | +6.8% | +19.6% |
| 2019 | +4.2% | +4.2% | +25.5% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1921 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Society For The Prevention Of Cruelty To Animals with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 80%
- fundraising: 10%
According to IRS 990 filings, American Society For The Prevention Of Cruelty To Animals allocates its expenses as follows: admin: 10%, programs: 80%, fundraising: 10%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $23.8M, with revenue exceeding expenses.
- Debt-to-asset ratio: 13.7%.
Executive Compensation Analysis
The provided data consistently reports 'Officer Comp=0%' across all filings, which is highly unusual for an organization of this size and suggests that executive compensation may be reported under different categories or is not directly attributed to individual officers in this summary. This lack of detail makes it impossible to assess executive compensation relative to the organization's substantial revenue and asset base.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Society For The Prevention Of Cruelty To Animals's IRS 990 filings:
- Unclear executive compensation reporting ('Officer Comp=0%' for an organization of this size)
Strengths
The following positive indicators were identified for American Society For The Prevention Of Cruelty To Animals:
- Consistent revenue growth, more than doubling over the past decade (from $190.8M in 2014 to $379.3M in 2023).
- Strong asset growth, indicating increasing capacity and financial stability (from $233.1M in 2014 to $640.8M in 2023).
- Consistent operational surplus, demonstrating sound financial management (e.g., $23.7M surplus in 2023).
- Low liabilities relative to assets, indicating a healthy balance sheet (e.g., $87.5M liabilities vs. $640.8M assets in 2023).
- Consistent IRS 990 filing history, suggesting a commitment to transparency.
Frequently Asked Questions about American Society For The Prevention Of Cruelty To Animals
Is American Society For The Prevention Of Cruelty To Animals a legitimate charity?
Based on AI analysis of IRS 990 filings, American Society For The Prevention Of Cruelty To Animals (EIN: 131623829) some concerns. Mission Score: 85/100. 1 red flag identified, 5 strengths noted.
How does American Society For The Prevention Of Cruelty To Animals spend its money?
American Society For The Prevention Of Cruelty To Animals directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Society For The Prevention Of Cruelty To Animals tax-deductible?
American Society For The Prevention Of Cruelty To Animals is registered as a tax-exempt nonprofit (EIN: 131623829). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does the ASPCA achieve 'Officer Comp=0%' across all filings, and where is executive compensation reported?
The consistent reporting of 'Officer Comp=0%' is highly unusual for an organization of the ASPCA's scale. This suggests that executive compensation might be reported under different expense categories (e.g., salaries and wages within administrative expenses) or that the summary data provided does not capture the full picture of individual officer compensation as typically reported on Form 990 Part VII. Further investigation into the full Form 990 is needed to understand how executive compensation is handled and disclosed.
What is the detailed breakdown of program, administrative, and fundraising expenses?
The provided summary data does not offer a detailed breakdown of program, administrative, and fundraising expenses. To fully assess spending efficiency, one would need to review the functional expense statement (Part IX) of the full IRS Form 990 for each year. This would clarify the exact percentages allocated to direct mission activities versus overhead.
What are the primary drivers of the significant revenue and asset growth?
The ASPCA has experienced substantial growth, with revenue increasing from $190.8 million in 2014 to $379.3 million in 2023, and assets growing from $233.1 million to $640.8 million in the same period. This growth is likely driven by successful fundraising campaigns, increased public awareness and support for animal welfare, and potentially strategic investments. A deeper dive into their financial statements would reveal specific revenue streams (e.g., contributions, grants, investment income).
Filing History
IRS 990 filing history for American Society For The Prevention Of Cruelty To Animals showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Society For The Prevention Of Cruelty To Animals's revenue has grown by 155.9%, moving from $148.2M to $379.3M. Total assets increased by 199.9% over the same period, from $213.7M to $640.9M. Total functional expenses rose by 144.4%, from $145.5M to $355.6M. In its most recent filing year (2023), American Society For The Prevention Of Cruelty To Animals reported a surplus of $23.8M, with revenue exceeding expenses. The organization holds $87.5M in liabilities against $640.9M in assets (debt-to-asset ratio: 13.7%), resulting in net assets of $553.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $379.3M | $355.6M | $640.9M | $87.5M | — | View 990 |
| 2022 | $376.4M | $340.3M | $575.7M | $87.7M | — | View 990 |
| 2021 | $389.9M | $302.4M | $575.1M | $66.8M | — | View 990 |
| 2020 | $324.8M | $267.8M | $470.1M | $62.8M | — | View 990 |
| 2019 | $279.0M | $250.6M | $393.1M | $53.1M | — | View 990 |
| 2018 | $267.7M | $240.5M | $313.1M | $30.2M | — | View 990 |
| 2017 | $248.1M | $221.3M | $307.6M | $33.7M | — | View 990 |
| 2016 | $217.4M | $208.4M | $262.4M | $31.1M | — | View 990 |
| 2015 | $206.9M | $190.1M | $247.0M | $33.0M | — | View 990 |
| 2014 | $190.8M | $175.9M | $233.1M | $26.5M | — | View 990 |
| 2013 | $171.7M | $173.1M | $224.6M | $26.7M | — | View 990 |
| 2012 | $163.6M | $168.6M | $213.5M | $28.0M | — | View 990 |
| 2011 | $148.2M | $145.5M | $213.7M | $30.8M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $379.3M, expenses of $355.6M, and assets of $640.9M (revenue +0.8% year-over-year).
- 2022: Revenue of $376.4M, expenses of $340.3M, and assets of $575.7M (revenue -3.5% year-over-year).
- 2021: Revenue of $389.9M, expenses of $302.4M, and assets of $575.1M (revenue +20.1% year-over-year).
- 2020: Revenue of $324.8M, expenses of $267.8M, and assets of $470.1M (revenue +16.4% year-over-year).
- 2019: Revenue of $279.0M, expenses of $250.6M, and assets of $393.1M (revenue +4.2% year-over-year).
- 2018: Revenue of $267.7M, expenses of $240.5M, and assets of $313.1M (revenue +7.9% year-over-year).
- 2017: Revenue of $248.1M, expenses of $221.3M, and assets of $307.6M (revenue +14.1% year-over-year).
- 2016: Revenue of $217.4M, expenses of $208.4M, and assets of $262.4M (revenue +5.1% year-over-year).
- 2015: Revenue of $206.9M, expenses of $190.1M, and assets of $247.0M (revenue +8.4% year-over-year).
- 2014: Revenue of $190.8M, expenses of $175.9M, and assets of $233.1M (revenue +11.1% year-over-year).
- 2013: Revenue of $171.7M, expenses of $173.1M, and assets of $224.6M (revenue +4.9% year-over-year).
- 2012: Revenue of $163.6M, expenses of $168.6M, and assets of $213.5M (revenue +10.4% year-over-year).
- 2011: Revenue of $148.2M, expenses of $145.5M, and assets of $213.7M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Society For The Prevention Of Cruelty To Animals:
Data Sources and Methodology
This transparency report for American Society For The Prevention Of Cruelty To Animals is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.