Tompkins County Spca

Tompkins County SPCA faces recurring operational deficits despite stable assets and no reported officer compensation.

EIN: 150624378 · Ithaca, NY · NTEE: D200 · Updated: 2026-03-28

$1.9MRevenue

$2.3MAssets

85/100Mission Score (Excellent)

D200

About Tompkins County Spca

Tompkins County Spca (EIN: 150624378) is a nonprofit organization based in Ithaca, NY, classified under NTEE code D200. The organization reported total revenue of $1.9M and total assets of $2.3M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Tompkins County Spca's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Tompkins County SPCA demonstrates a generally stable financial position, though recent years show expenses exceeding revenue. In 2023, the organization reported revenue of $1,709,317 against expenses of $2,035,380, resulting in a deficit. This trend of expenses outpacing revenue has been observed in several recent periods, including 2022 ($1,643,841 revenue vs. $1,839,777 expenses) and 2020 ($1,522,320 revenue vs. $1,579,795 expenses). While the organization maintains healthy assets, reported at $2,436,012 in 2023, the consistent operational deficits could be a concern if not addressed through increased fundraising or expense management.

The organization's transparency is commendable, particularly regarding executive compensation. The consistent reporting of 0% officer compensation across all available filings indicates that the highest-ranking individuals are not receiving salaries, which is a strong indicator of volunteer leadership or that compensation is reported under other categories, but the 0% figure is notable. This practice, if accurate, significantly reduces administrative overhead and maximizes funds available for programs. The NTEE code D200 (Animal Protection & Welfare) aligns well with the organization's name and mission, suggesting a clear programmatic focus.

Overall, Tompkins County SPCA appears to be a well-intentioned organization with a strong commitment to its mission, evidenced by its low reported officer compensation. However, the recurring operational deficits warrant closer examination to ensure long-term financial sustainability, despite a solid asset base. The organization's consistent filing of IRS 990 forms over many years also points to good governance and transparency practices.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Tompkins County Spca 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: 85%
fundraising: 5%

According to IRS 990 filings, Tompkins County Spca allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating that top leadership may be entirely volunteer-based or compensated through other means not categorized as officer compensation, which is highly unusual and suggests a strong commitment to minimizing administrative costs.

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 Tompkins County Spca's IRS 990 filings:

Recurring operational deficits, with expenses exceeding revenue in multiple recent years (e.g., 2023, 2022, 2020, 2018, 2017, 2016, 2014).
A notable decrease in assets from $2,887,185 in 2021 to $2,436,012 in 2023, potentially indicating reliance on reserves to cover deficits.

Strengths

The following positive indicators were identified for Tompkins County Spca:

Consistent reporting of 0% officer compensation, suggesting highly efficient use of funds for leadership or volunteer-led executive roles.
Strong asset base, with assets of $2,436,012 in 2023, providing a buffer against operational deficits.
Consistent IRS 990 filing history over 13 periods, indicating good governance and transparency.
Low liabilities relative to assets, with liabilities at $205,435 in 2023 against assets of $2,436,012.

Frequently Asked Questions about Tompkins County Spca

How does Tompkins County SPCA cover its operational deficits, given that expenses have frequently exceeded revenue in recent years?

The organization likely draws from its accumulated assets or reserves to cover these deficits, as evidenced by assets decreasing from $2,887,185 in 2021 to $2,436,012 in 2023, while liabilities remain relatively low.

What is the long-term strategy for addressing the recurring trend of expenses exceeding revenue?

This information is not available in the provided financial data, but it's a critical question for the organization's sustainability, especially given the deficits in 2023 ($326,063), 2022 ($195,936), and 2020 ($57,475).

Are there any compensated employees, and if so, how are their salaries categorized if officer compensation is 0%?

While officer compensation is reported as 0%, it's highly probable the organization has paid staff. Their salaries would be categorized under other expense lines, such as 'Salaries, other compensation, employee benefits' on the IRS 990, but not specifically as 'officer compensation'.

Filing History

IRS 990 filing history for Tompkins County Spca showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Tompkins County Spca's revenue has grown by 27.9%, moving from $1.3M to $1.7M. Total assets decreased by 12.3% over the same period, from $2.8M to $2.4M. Total functional expenses rose by 47.9%, from $1.4M to $2.0M. In its most recent filing year (2023), Tompkins County Spca reported a deficit of $326K, with expenses exceeding revenue. The organization holds $205K in liabilities against $2.4M in assets (debt-to-asset ratio: 8.4%), resulting in net assets of $2.2M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$1.7M	$2.0M	$2.4M	$205K	—	—
2022	$1.6M	$1.8M	$2.7M	$152K	—	View 990
2021	$1.9M	$1.7M	$2.9M	$135K	—	View 990
2020	$1.5M	$1.6M	$2.6M	$101K	—	View 990
2019	$1.9M	$1.7M	$2.8M	$216K	—	View 990
2018	$1.7M	$1.7M	$2.6M	$204K	—	View 990
2017	$1.4M	$1.7M	$2.6M	$151K	—	View 990
2016	$1.5M	$1.7M	$2.8M	$146K	—	View 990
2015	$1.7M	$1.7M	$2.9M	$198K	—	View 990
2014	$1.6M	$1.7M	$2.9M	$121K	—	View 990
2013	$1.6M	$1.6M	$2.9M	$47K	—	View 990
2012	$1.6M	$1.4M	$2.9M	$101K	—	View 990
2011	$1.3M	$1.4M	$2.8M	$191K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $1.7M, expenses of $2.0M, and assets of $2.4M (revenue +4.0% year-over-year).
2022: Revenue of $1.6M, expenses of $1.8M, and assets of $2.7M (revenue -14.5% year-over-year).
2021: Revenue of $1.9M, expenses of $1.7M, and assets of $2.9M (revenue +26.3% year-over-year).
2020: Revenue of $1.5M, expenses of $1.6M, and assets of $2.6M (revenue -21.4% year-over-year).
2019: Revenue of $1.9M, expenses of $1.7M, and assets of $2.8M (revenue +15.7% year-over-year).
2018: Revenue of $1.7M, expenses of $1.7M, and assets of $2.6M (revenue +17.5% year-over-year).
2017: Revenue of $1.4M, expenses of $1.7M, and assets of $2.6M (revenue -7.5% year-over-year).
2016: Revenue of $1.5M, expenses of $1.7M, and assets of $2.8M (revenue -11.1% year-over-year).
2015: Revenue of $1.7M, expenses of $1.7M, and assets of $2.9M (revenue +6.0% year-over-year).
2014: Revenue of $1.6M, expenses of $1.7M, and assets of $2.9M (revenue +4.4% year-over-year).
2013: Revenue of $1.6M, expenses of $1.6M, and assets of $2.9M (revenue -2.7% year-over-year).
2012: Revenue of $1.6M, expenses of $1.4M, and assets of $2.9M (revenue +20.4% year-over-year).
2011: Revenue of $1.3M, expenses of $1.4M, and assets of $2.8M.

Data Sources and Methodology

This transparency report for Tompkins County Spca 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.