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American Society for the Prevention of Cruelty to Animals (ASPCA)

CharityWatch report issued
June 2020

C
CharityWatch Grade
Our independent grade based
on a number of factors.
 
58%
Program Percentage
Amount spent on programs
relative to overhead.
 
$38
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

American Society for the Prevention of Cruelty to Animals (ASPCA)
424 East 92nd Street
New York, NY 10128

Other Names

ASPCA

Tax Status

501(c)3

Website

www.aspca.org

Stated Mission

To provide effective means for the prevention of cruelty to animals throughout the United States.

View similar charities
Data based on Fiscal Year Ended 12/31/2018

Program Percentage: 58%

The percentage of American Society for the Prevention of Cruelty to Animals (ASPCA)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$239,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $38

How many dollars American Society for the Prevention of Cruelty to Animals (ASPCA) spends on fundraising to raise each $100 of contributions.

$236,000,000

Calculated Total Contributions

(rounded)

Joint Costs

American Society for the Prevention of Cruelty to Animals (ASPCA)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
73% $22
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
ASPCA Veterinary Services of North Carolina PC IRS Form 990 47-3987701
The American Society for the Prevention of Cruelty to Animals IRS Form 990 13-1623829
The American Society for the Prevention of Cruelty to Animals Audited Consolidated Financial Statements Multiple
Entity: ASPCA Veterinary Services of North Carolina PC
Document Type: IRS Form 990
Tax ID: 47-3987701
Entity: The American Society for the Prevention of Cruelty to Animals
Document Type: IRS Form 990
Tax ID: 13-1623829
Entity: The American Society for the Prevention of Cruelty to Animals
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
American Society for the Prevention of Cruelty to Animals (ASPCA)
meets governance benchmarks.
 
American Society for the Prevention of Cruelty to Animals (ASPCA)
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-Out Policy  

  Name Title Compensation
1 Matthew Bershadker President/CEO $769,526
2 Todd Hendricks SVP, Development $401,526
3 Elizabeth Estroff SVP, Communications $384,653
1
Name: Matthew Bershadker
Title: President/CEO
Compensation: $769,526
2
Name: Todd Hendricks
Title: SVP, Development
Compensation: $401,526
3
Name: Elizabeth Estroff
Title: SVP, Communications
Compensation: $384,653

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

CharityWatch's rating of The American Society for the Prevention of Cruelty to Animals (ASPCA) also includes the financial activities of ASPCA Veterinary Services of North Carolina, P.C., which are included in the ASPCA audited consolidated financial statements for the year ended December 31, 2018. All significant intercompany balances and transactions have been eliminated in the audit consolidation. ASPCA and ASPCA Veterinary Services of North Carolina, P.C. are each organized as a 501(c)(3) public charity entity.


According to the ASPCA consolidated audit of December 31, 2018 (Note 1, Description of the Organization):

"ASPCA Veterinary Services of North Carolina, P.C. is a professional corporation that provides the veterinary services of qualified, licensed veterinarians exclusively to the ASPCA in North Carolina. ... This corporation was formed pursuant to the North Carolina Veterinary Practice Act, which forbids the ownership of any veterinary practice in North Carolina by corporations, other than duly-registered professional corporations. ASPCA is the manager of ASPCA Veterinary Services of North Carolina, P.C. per a management services agreement."

According to The American Society for the Prevention of Cruelty to Animals (ASPCA) 2018 tax filing, ASPCA reports receiving contributions of gifts-in-kind on which it placed a total value of $858,647 (IRS Form 990, Schedule M). The value consists of approximately $852,000 in contributed services and approximately $6,000 "primarily in pet supplies," according to the ASPCA 2018 consolidated audit (Note 2 re: Revenue Recognition).

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to The American Society for the Prevention of Cruelty to Animals (ASPCA) 2018 tax filing, ASPCA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding nonfixed payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 7):

"The following employees received discretionary, non-fixed payments that are reported in Schedule J, Part II, Column B(ii) [as 'Bonus & incentive compensation']. The discretionary non-fixed payments are determined based on the performance evaluation process:

Matthew Bershadker $200,000

Todd Hendricks $25,000

Elizabeth Estroff $15,000

Sarah Levin Goodstine $10,000

Stacy Wolf $10,000

Bert Troughton $10,000

Stephen J. Musso $8,726"


The reported titles and total compensation in 2018 for the above individuals are: (1) Matthew Bershadker -- President & CEO, $769,526; (2) Todd Hendricks -- SVP, Development, $401,526; (3) Elizabeth Estroff -- SVP, Communications, $384,653; (4) Sarah Levin Goodstine -- SVP, Operations & Strategy, $381,582; (5) Stacy Wolf -- SVP, Policy Response & Engagement, $321,685; (6) Bert Troughton -- SVP, Shelter & Veterinary Services, $342,150; and (7) Stephen J. Musso -- EVP, Capital Projects & Facilities, $308,153 (IRS Form 990, Schedule J, Part II).