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Society for the Prevention of Cruelty to Animals & Humane

EIN 57-0632560 · Sumter, SC

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceWeak46 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE ORGANIZATION'S MISSION IS TO PROTECT, SHELTER AND PROVIDE QUALITY CARE FOR UNWANTED, ABANDONED, ABUSED AND STRAY ANIMALS OF SUMTER COUNTY; TO STRIVE TO ADOPT THESE ORPHAN ANIMALS INTO STABLE AND LOVING HOMES; TO ALLEVIATE SUFFERING AND PREVENT CRUELTY TO ANIMALS; TO ADVOCATE THE SPAYING AND NEUTERING OF ANIMALS TO HELP REDUCE UNWANTED ANIMALS, PROMOTE POPULATION CONTROL, AND HELP REDUCE THE NECESSITY OF EUTHANASIA; TO EDUCATE THE COMMUNITY REGARDING RESPONSIBLE PET OWNERSHIP AND THE PROPER CARE AND HUMANE TREATMENT OF ANIMALS.

Income
$800,186
Spending
$894,708
Spent on programs
93%
Reserves
39.5 months of spending
Largest source of income
donations and private grants, 44%
Employees
34
Volunteers
25
Highest pay
$46,543, president

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 67% of charities in its peer group (animals, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 39.5 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 12% of income.

  • Income trend

    15 of 15

    Income rose 18% on the year before.

  • Spending floor

    15 of 15

    93% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Weak: 46 out of 100. Higher than 21% of charities in its peer group (animals, $250k to $1m).

  • Independent board

    25 of 25

    9 of 9 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending April 30, 2025, 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 (1)
  1. $828,666 spent. THE SPCA OF SUMTER PROVIDES A HUMANE OPEN-ADMISSION SHELTER WHICH INSURES THAT EACH ANIMAL IN NEED OR HOMELESS ANIMAL IS TAKEN INTO THE SHELTER AND NOT TURNED AWAY OR REFUSED HELP. TURNING "IN NEED- OR HOMELESS ANIMALS AWAY CAN POTENTIALLY CREATE DEADLY AND CRUEL CONSEQUENCES TO THESE ANIMALS AND CAN CONDEMN THEM TO DANGEROUS AND UNKNOWN FATES. EACH "IN NEED- OR HOMELESS ANIMAL DESERVES SHELTER, HELP, RESPECT, AND CONSIDERATION. THE SPCA OF SUMTER TOOK IN 3,879 UNWANTED/STRAY ANIMALS. OF THESE,195 WERE SEIZED DURING CRUELTY INVESTIGATIONS AND 2,314 WERE PETS EUTHANIZED FOR THEIR OWNER DUE TO ILLNESS, INJURY, ETC. ALSO, 112 LOST ANIMALS TURNED INTO THE SHELTER WERE REUNITED WITH THEIR OWNERS AND 1,186 ANIMALS PLACED IN APPROPRIATE, LOVING HOMES THROUGH ADOPTION. 882 ANIMALS WERE SPAYED AND NEUTERED ON SITE AND 195 CRUELTY COMPLAINTS WERE INVESTIGATED. AN ANIMAL "LOST AND FOUND" LISTING SERVICE IS PROVIDED FOR PET OWNERS WHO HAVE LOST THEIR PETS. THE SPCA PROVIDES A 24 HOUR ANSWERING SERVICE AND A "CALL-IN- AND "IN-HOUSE" INFORMATION CENTER IS AVAILABLE TO HELP THE PUBLIC WITH ANIMAL QUESTIONS AND PROBLEMS. HUMANE EDUCATION: THE SPCA IS OPEN FOR TOURS DURING DAILY BUSINESS HOURS. IN ADDITION, PRESENTATIONS ARE GIVEN AT LOCAL SCHOOLS, CHURCHES, CLUBS, ETC. UPON REQUEST. HUMANE CARE AND TREATMENT, VETERINARY CARE, GROOMING, PET OVERPOPULATION AND DISASTER PREPAREDNESS ARE AMONG THE TOPICS DISCUSSED. PERIODIC PRESENTATIONS ARE OFFERED TO THE PUBLIC TO DISCUSS THESE TOPICS. THE SPCA OF SUMTER PROVIDES A HUMANE OPEN-ADMISSION SHELTER WHICH INSURES THAT EACH ANIMAL IN NEED OR HOMELESS ANIMAL IS TAKEN INTO THE SHELTER AND NOT TURNED AWAY OR REFUSED HELP. TURNING "IN NEED- OR HOMELESS ANIMALS AWAY CAN POTENTIALLY CREATE DEADLY AND CRUEL CONSEQUENCES TO THESE ANIMALS AND CAN CONDEMN THEM TO DANGEROUS AND UNKNOWN FATES. EACH "IN NEED- OR HOMELESS ANIMAL DESERVES SHELTER, HELP, RESPECT, AND CONSIDERATION. THE SPCA OF SUMTER TOOK IN 3,879 UNWANTED/STRAY ANIMALS. OF THESE,195 WERE SEIZED DURING CRUELTY INVESTIGATIONS AND 2,314 WERE PETS EUTHANIZED FOR THEIR OWNER DUE TO ILLNESS, INJURY, ETC. ALSO, 112 LOST ANIMALS TURNED INTO THE SHELTER WERE REUNITED WITH THEIR OWNERS AND 1,186 ANIMALS PLACED IN APPROPRIATE, LOVING HOMES THROUGH ADOPTION. 882 ANIMALS WERE SPAYED AND NEUTERED ON SITE AND 195 CRUELTY COMPLAINTS WERE INVESTIGATED. AN ANIMAL "LOST AND FOUND" LISTING SERVICE IS PROVIDED FOR PET OWNERS WHO HAVE LOST THEIR PETS. THE SPCA PROVIDES A 24 HOUR ANSWERING SERVICE AND A "CALL-IN- AND "IN-HOUSE" INFORMATION CENTER IS AVAILABLE TO HELP THE PUBLIC WITH ANIMAL QUESTIONS AND PROBLEMS. HUMANE EDUCATION: THE SPCA IS OPEN FOR TOURS DURING DAILY BUSINESS HOURS. IN ADDITION, PRESENTATIONS ARE GIVEN AT LOCAL SCHOOLS, CHURCHES, CLUBS, ETC. UPON REQUEST. HUMANE CARE AND TREATMENT, VETERINARY CARE, GROOMING, PET OVERPOPULATION AND DISASTER PREPAREDNESS ARE AMONG THE TOPICS DISCUSSED. PERIODIC PRESENTATIONS ARE OFFERED TO THE PUBLIC TO DISCUSS THESE TOPICS.

Source: Form 990 for the year ending April 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending April 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since September 1970.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 2026.

  7. 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 September 7, 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.