New York Society For The Prevention Of Cruelty To Children
New York Society For The Prevention Of Cruelty To Children faces recurring operational deficits despite substantial assets.
EIN: 131624134 · New York, NY · NTEE: I720 · Updated: 2026-03-28
Is New York Society For The Prevention Of Cruelty To Children Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
New York Society For The Prevention Of Cruelty To Children directs 70% of its spending to programs. This meets the industry benchmark of 65% for efficient nonprofits.
About New York Society For The Prevention Of Cruelty To Children
New York Society For The Prevention Of Cruelty To Children (EIN: 131624134) is a nonprofit organization based in New York, NY, classified under NTEE code I720. The organization reported total revenue of $8.8M and total assets of $41.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of New York Society For The Prevention Of Cruelty To Children's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
New York Society For The Prevention Of Cruelty To Children is a mid-size nonprofit that has been operating for 88 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -1.7%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $3.1M |
| Total Expenses | $6.2M |
| Surplus / Deficit | $-3,094,453 |
| Total Assets | $41.4M |
| Total Liabilities | $6.1M |
| Net Assets | $35.3M |
| Operating Margin | -99.4% |
| Debt-to-Asset Ratio | 14.7% |
| Months of Reserves | 80.1 months |
Financial Health Grade: B
In 2023, New York Society For The Prevention Of Cruelty To Children reported a deficit of $3.1M with expenses exceeding revenue, holds 80.1 months of operating reserves (strong position), has a debt-to-asset ratio of 14.7% (very low leverage).
Financial Trends
Over 13 years of filings (2011–2023), New York Society For The Prevention Of Cruelty To Children's revenue has declined at a compound annual growth rate (CAGR) of -1.7%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -22.5% | +17.1% | -4.5% |
| 2022 | -39.6% | +12.5% | -7.5% |
| 2021 | +113.1% | +7.1% | +6.9% |
| 2020 | -85.1% | +1.2% | +8.2% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1938 |
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 New York Society For The Prevention Of Cruelty To Children with a Mission Score of 75 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 20%
- programs: 70%
- fundraising: 10%
According to IRS 990 filings, New York Society For The Prevention Of Cruelty To Children allocates its expenses as follows: admin: 20%, programs: 70%, fundraising: 10%. Approximately 70% goes to programs, indicating moderate mission focus.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $3.1M, with expenses exceeding revenue.
- Debt-to-asset ratio: 14.7%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available IRS 990 filings, indicating that its highest-ranking executives are not compensated through the organization's funds, which is a strong positive for transparency and resource allocation.
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 New York Society For The Prevention Of Cruelty To Children's IRS 990 filings:
- Consistent operational deficits in recent years (e.g., $3,094,453 in 2023, $1,283,557 in 2022), indicating expenses frequently exceed revenue.
- Highly volatile revenue streams, with a significant one-time spike in 2019 not sustained, making financial planning challenging.
- Negative revenue reported in 2018 ($-1,730,278), which warrants further investigation into its cause.
Strengths
The following positive indicators were identified for New York Society For The Prevention Of Cruelty To Children:
- Substantial asset base ($41,407,701 in 2023) provides financial stability despite operational deficits.
- Consistent reporting of 0% officer compensation, indicating strong transparency and potentially high volunteer engagement at the leadership level.
- Long operating history with 13 filings, suggesting established presence and experience in its mission area.
Frequently Asked Questions about New York Society For The Prevention Of Cruelty To Children
Is New York Society For The Prevention Of Cruelty To Children a legitimate charity?
Based on AI analysis of IRS 990 filings, New York Society For The Prevention Of Cruelty To Children (EIN: 131624134) some concerns. Mission Score: 75/100. 3 red flags identified, 3 strengths noted.
How does New York Society For The Prevention Of Cruelty To Children spend its money?
New York Society For The Prevention Of Cruelty To Children directs 70% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to New York Society For The Prevention Of Cruelty To Children tax-deductible?
New York Society For The Prevention Of Cruelty To Children is registered as a tax-exempt nonprofit (EIN: 131624134). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does NYSPCC cover its operational deficits, such as the $3,094,453 deficit in 2023?
The organization likely draws from its substantial asset base, which was $41,407,701 in 2023, to cover the difference between its revenue and expenses.
What caused the significant revenue spike to $21,025,010 in 2019, and why wasn't it sustained?
The data suggests a potential one-time major gift or extraordinary fundraising event in 2019, as revenue returned to previous levels in subsequent years. Without further detail, it's difficult to pinpoint the exact cause or why it wasn't sustained.
What is the detailed breakdown of program, administrative, and fundraising expenses?
The provided data does not offer a detailed breakdown of these categories, making it challenging to precisely assess spending efficiency beyond the overall revenue-to-expense ratio.
Given the consistent 0% officer compensation, how are the organization's leaders compensated, if at all?
The 0% officer compensation reported on the 990s suggests that either the top officers are volunteers, or their compensation is structured in a way that is not reported under 'officer compensation' on the IRS Form 990, Part VII, Section A.
Filing History
IRS 990 filing history for New York Society For The Prevention Of Cruelty To Children showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), New York Society For The Prevention Of Cruelty To Children's revenue has declined by 18.5%, moving from $3.8M to $3.1M. Total assets increased by 80.5% over the same period, from $22.9M to $41.4M. Total functional expenses rose by 105.2%, from $3.0M to $6.2M. In its most recent filing year (2023), New York Society For The Prevention Of Cruelty To Children reported a deficit of $3.1M, with expenses exceeding revenue. The organization holds $6.1M in liabilities against $41.4M in assets (debt-to-asset ratio: 14.7%), resulting in net assets of $35.3M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $3.1M | $6.2M | $41.4M | $6.1M | — | View 990 |
| 2022 | $4.0M | $5.3M | $43.4M | $6.5M | — | View 990 |
| 2021 | $6.7M | $4.7M | $46.9M | $2.8M | — | View 990 |
| 2020 | $3.1M | $4.4M | $43.8M | $3.3M | — | View 990 |
| 2019 | $21.0M | $4.3M | $40.5M | $2.2M | — | View 990 |
| 2018 | $-1,730,278 | $3.8M | $22.2M | $2.6M | — | View 990 |
| 2017 | $3.9M | $3.7M | $24.8M | $2.6M | — | — |
| 2016 | $2.3M | $3.5M | $23.2M | $2.3M | — | View 990 |
| 2015 | $2.8M | $3.3M | $23.4M | $1.6M | — | View 990 |
| 2014 | $3.7M | $3.2M | $25.8M | $1.4M | — | View 990 |
| 2013 | $3.4M | $3.1M | $25.4M | $549K | — | View 990 |
| 2012 | $2.8M | $2.9M | $24.1M | $947K | — | View 990 |
| 2011 | $3.8M | $3.0M | $22.9M | $1.4M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $3.1M, expenses of $6.2M, and assets of $41.4M (revenue -22.5% year-over-year).
- 2022: Revenue of $4.0M, expenses of $5.3M, and assets of $43.4M (revenue -39.6% year-over-year).
- 2021: Revenue of $6.7M, expenses of $4.7M, and assets of $46.9M (revenue +113.1% year-over-year).
- 2020: Revenue of $3.1M, expenses of $4.4M, and assets of $43.8M (revenue -85.1% year-over-year).
- 2019: Revenue of $21.0M, expenses of $4.3M, and assets of $40.5M.
- 2018: Revenue of $-1,730,278, expenses of $3.8M, and assets of $22.2M (revenue -144.0% year-over-year).
- 2017: Revenue of $3.9M, expenses of $3.7M, and assets of $24.8M (revenue +68.5% year-over-year).
- 2016: Revenue of $2.3M, expenses of $3.5M, and assets of $23.2M (revenue -17.8% year-over-year).
- 2015: Revenue of $2.8M, expenses of $3.3M, and assets of $23.4M (revenue -24.0% year-over-year).
- 2014: Revenue of $3.7M, expenses of $3.2M, and assets of $25.8M (revenue +9.4% year-over-year).
- 2013: Revenue of $3.4M, expenses of $3.1M, and assets of $25.4M (revenue +23.1% year-over-year).
- 2012: Revenue of $2.8M, expenses of $2.9M, and assets of $24.1M (revenue -27.4% year-over-year).
- 2011: Revenue of $3.8M, expenses of $3.0M, and assets of $22.9M.
Data Sources and Methodology
This transparency report for New York Society For The Prevention Of Cruelty To Children 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.