Jerusalem Society for the Prevention of Cruelty to Animals
Public records raise at least one point you should look into before giving.
Points to look into
- Only 9% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
To home and care for Jerusalem's homeless animal population and perform ancillary services including rescue and re-homing of animals, operating a shelter and emergency medical clinic, spaying and neutering cats and dogs and educating the public.
- Income
- $1.4 million
- Spending
- $1.3 million
- Spent on programs
- 9%
- Reserves
- 0.4 months of spending
- Largest source of income
- fees for its services, 50%
- Employees
- 0
- Volunteers
- 50
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 34 out of 100. Higher than 2% of charities in its peer group (animals, $1m to $10m).
Reserves
4 of 35Spendable reserves would cover 0.4 months of spending.
Debt
5 of 20It owes 65% of what it owns.
Living within its means
15 of 15Income exceeded spending by 8% of income.
Income trend
10 of 15Income fell 3% on the year before.
Spending floor
0 of 159% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 58 out of 100. Higher than 18% of charities in its peer group (animals, $1m to $10m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $31,698 spent. Operating a shelter for abandoned and homeless animals (on average 150 dogs and 200 cats at any one time). Additionally, providing from time to time temporary shelter and medical care for smaller animals.
- $78,965 spent. Operating an emergency veterinary medical clinic staffed with a manager, secretary, veterinarians and volunteers
- $6,835 spent. Organizing and running adoption days and facilitating adoption of dogs and cats; rescuing animals; providing educational services; organizing friendly visits to old age homes, hospitals and hospices.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Caution.
The IRS master file records contributions to this 501(c)(3) charitable organization as not deductible.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since March 2008.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Could it be confused with another charity? Worth knowing.
A much larger organization has a similar name: American Society for the Prevention of Cruelty to Animals (New York, NY), EIN 13-1623829. If that is the one you meant, check the EIN before giving.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.