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SPCA International (SPCAI)

CharityWatch report issued
May 2023

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

Contact Information

SPCA International (SPCAI)
PO Box 8682
New York, NY 10001

Other Names

Operation Baghdad Pups (OBP)
Operation Military Pets (OMP)

Tax Status




Stated Mission

Advancing the safety and well-being of animals.

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Data based on Fiscal Year Ended 12/31/2021

Program Percentage: 19%

The percentage of SPCA International (SPCAI)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $62

How many dollars SPCA International (SPCAI) spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Joint Costs

SPCA International (SPCAI)'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
48% $38
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
SPCA International IRS Form 990 87-0773320
SPCA International Audited Financial Statements 87-0773320
Entity: SPCA International
Document Type: IRS Form 990
Tax ID: 87-0773320
Entity: SPCA International
Document Type: Audited Financial Statements
Tax ID: 87-0773320

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.
SPCA International (SPCAI)
does not meet governance benchmarks.
SPCA International (SPCAI)
meets transparency benchmarks.
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 Meredith Ayan Past Executive Director $211,744
2 Anne Abbot Director of Development $126,071
Name: Meredith Ayan
Title: Past Executive Director
Compensation: $211,744
Name: Anne Abbot
Title: Director of Development
Compensation: $126,071

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.

According to the SPCA International (SPCAI) audited Statement of Activities for the year ended December 31, 2021, SPCAI received in-kind contributions on which it placed a total value of $9,043,368. Of this amount, "approximately $8.5 million [consisted] of in-kind donations for medications and supplies," according to audit Note 2 re: In-Kind Contributions.

[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 SPCA International (SPCAI) audit of December 31, 2021 (Note 6, Refundable Advance):

"In May 2020, the SPCAI received proceeds of $112,500 from a financial institution under the Paycheck Protection Program ('PPP'), established by the Coronavirus Aid, Relief, and Economic Security ('CARES') Act, administered by the Small Business Administration... Under the terms of CARES and the PPP, the SPCAI can apply for and be granted forgiveness for all or a portion of the proceeds issued to the extent the proceeds are used in accordance with the PPP. During April 2021, the SPCAI received full forgiveness by the SBA, for which the amount is recognized as contributions and grants on the [audited] statements of activities."

According to the SPCA International (SPCAI) audit of December 31, 2021 (Note 7, Commitments, Fundraising):

"In October 2006, the SPCAI entered into a 10-year agreement with a direct mail service provider ('DM') to administer its fundraising and marketing activities. Services covered under this agreement include the production of direct mail awareness and educational materials, organization development, and processing of cash receipts. In addition, the DM incurred startup costs on behalf of the SPCAI. The SPCAI is obligated to reimburse the DM for all costs incurred on behalf of the SPCAI. As of May 31, 2018, the contract is self-renewing for one-year terms barring cancellation of the contract by either party."

According to the SPCA International (SPCAI) audit of December 31, 2021 (Note 8, Related Party Transactions):

"One family member of a director of the SPCAI's Board of Directors works for the organization. The compensation and fringe benefits totaled $95,886 and $88,191 for the years ended December 31, 2021 and 2020, respectively."

According to the SPCA International (SPCAI) audit of December 31, 2021 (Note 9, Contingencies):

"As a result of the continued spread of the COVID-19, economic uncertainties have arisen which may impact the collection of receivables and receipt of contribution income, though such potential impact is unknown at this time."

According to the SPCA International (SPCAI) 2021 tax filing, SPCAI reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, line 4a):

"Meredith Ayan, Executive Director, received a severance payment of $121,000 during 2021."

[Meredith Ayan is reported as "Executive Director (ended 06/21)," with total compensation of $211,744 in 2021 (Schedule J, Part II).]

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

"Bonus payments are determined at the discretion of the board of directors."

SPCAI reports one "Bonus & incentive compensation" payment in the amount of $2,000 to Meredith Ayan, "Executive Director (ended 06/21)," in 2021. Her reported total compensation in 2021 is $211,744 (Schedule J, Part II).

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