San Francisco Society for the Prevention of Cruelty to Animals
Public records show a registered, tax-exempt organization in good standing.
What it says it does
TO ENSURE EVERY COMPANION ANIMAL HAS ACCESS TO QUALITY MEDICAL CARE, COMPASSIONATE SHELTER, AND A LOVING HOME.
- Income
- $58.3 million
- Spending
- $54.3 million
- Spent on programs
- 85%
- Reserves
- 13.3 months of spending
- Largest source of income
- donations and private grants, 57%
- Employees
- 393
- Volunteers
- 1,403
- Highest pay
- $636,312, chief executive officer
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 78% of charities in its peer group (animals, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 13.3 months of spending.
Debt
20 of 20It owes 8% of what it owns.
Living within its means
15 of 15Income exceeded spending by 7% of income.
Income trend
15 of 15Income rose 27% on the year before.
Spending floor
15 of 1585% of spending went to programs and raising each dollar of donations cost 7 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 21% of charities in its peer group (animals, $10m to $100m).
Independent board
25 of 2519 of 19 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
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 June 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 (4)
- $34.4 million spent. COMMUNITY VETERINARY SERVICESOUR COMMUNITY VETERINARY SERVICES INCLUDE OUR PUBLIC VETERINARY HOSPITAL, BEHAVIOR RESOURCE CENTER, HIGH-VOLUME SPAY/NEUTER CLINIC, COMMUNITY VETERINARY CLINIC, MOBILE VACCINE CLINIC, AND OTHER PROGRAMS. WE ALSO PROVIDE HIGH VOLUME, HIGH QUALITY SUBSIDIZED SPAY/NEUTER SURGERIES AND FREE VACCINES IN THE CENTRAL VALLEY, SPECIFICALLY TULARE, KINGS, AND FRESNO COUNTIES AND THE CITY OF STOCKTON. VETERINARY HOSPITAL: THE SF SPCA OPERATES A FULL-SERVICE ANIMAL VETERINARY HOSPITAL, LOCATED IN THE MISSION DISTRICT. THE HOSPITAL IS OPEN TO THE PUBLIC AND TREATS MORE THAN 25,000 ANIMALS A YEAR. ACCREDITED BY THE AMERICAN ANIMAL HOSPITAL ASSOCIATION, THE HOSPITAL OFFERS COMPREHENSIVE VETERINARY SERVICES FOR DOGS AND CATS, INCLUDING COMPLETE MEDICAL AND SURGICAL CARE, DENTAL SERVICES, URGENT CARE, RADIOLOGY, AND ULTRASOUND. THE HOSPITAL OFFERS SIGNIFICANT DISCOUNTS FOR OVER 700 SAN FRANCISCO RESIDENTS EACH YEAR WHO NEED FINANCIAL ASSISTANCE TO ADDRESS CRITICAL PET HEALTH CONDITIONS, EMERGENCY SURGERIES, OR HUMANE EUTHANASIA. BEHAVIOR RESOURCES: TRAINERS AND VETERINARY BEHAVIORISTS USE HUMANE, EVIDENCE-BASED TRAINING TECHNIQUES WITH A PERSONALIZED PET PLAN DEVELOPED FOR EACH CLIENT. SPAY/NEUTER CLINIC: THE SF SPCA SPAY/NEUTER CLINIC PROVIDES HIGH-VOLUME, HIGH-QUALITY SPAYING AND NEUTERING SURGERIES FOR OWNED ANIMALS AND FOR SAN FRANCISCO'S "COMMUNITY CATS," A TRAP-NEUTER-RELEASE PROGRAM. THE CLINIC'S EXPERIENCED SURGEONS PERFORMED OVER 5,000 PROCEDURES IN THE FISCAL YEAR 2025, 72% OF WHICH WERE SUBSIDIZED. COMMUNITY VETERINARY CLINIC (CVC): THE SF SPCA'S CVC OPENED IN 2022 AND IS LOCATED IN SAN FRANCISCO'S EXCELSIOR NEIGHBORHOOD, OFFERING HIGH-QUALITY, LOW-COST PREVENTATIVE CARE FOR DOGS AND CATS. IN THE FISCAL YEAR 2025, WE HELPED OVER 11,000 PATIENTS. THE CVC PROVIDES SELECT SERVICES, INCLUDING: VACCINES FLEA, TICK, AND HEARTWORM MEDICATION TREATMENT OF MINOR SKIN, EAR, AND EYE ISSUES TREATMENT FOR MINOR ILLNESSES SUCH AS VOMITING AND DIARRHEA SPAY AND NEUTER CONSULTATIONS AND SCHEDULING MOBILE VACCINE CLINIC: THE MOBILE VACCINE CLINIC (MVC) PROVIDES PROGRAMS AND SERVICES TO UNDER-RESOURCED PET OWNERS THROUGH FREE MONTHLY CLINICS OFFERING VACCINES, FLEA/TICK TREATMENT, DEWORMING, AND SIGN-UPS FOR FREE SPAY/NEUTER PROCEDURES. IN FISCAL YEAR 2025, WE TREATED OVER 5,000 ANIMALS THROUGH THE MVC.CENTRAL VALLEY EXPANSION: IN RESPONSE TO THE GROWING CRISIS OF AN OVERWHELMING NUMBER OF ANIMALS ENTERING AND LIVING IN CALIFORNIA SHELTERS, THE SF SPCA HAS EXPANDED OUR SERVICES INTO THE CENTRAL VALLEY. ACCESS TO VETERINARY CARE IS EXTREMELY LIMITED IN THE CENTRAL VALLEY, SO WE HAVE DEEPENED OUR PARTNERSHIPS IN FRESNO, KINGS, AND TULARE COUNTIES, AND THE CITY OF STOCKTON. THIS INCLUDES ONGOING TRANSPORT OF ANIMALS, FREE HIGH-VOLUME SPAY/NEUTER CLINICS, AND FREE PUBLIC VACCINE CLINICS.
- $6.3 million spent. SHELTER & ADOPTIONS SHELTER MEDICINE PROGRAM: ALL ANIMALS ENTERING THE SHELTER RECEIVE COMPREHENSIVE MEDICAL CARE TO ENSURE THEY ARE READY FOR THEIR NEW HOMES. BEFORE ADOPTION, ALL ANIMALS RECEIVE A MEDICAL AND BEHAVIORAL SCREENING AND QUALITY CARE. THEY ARE ALSO VACCINATED, SPAYED OR NEUTERED, AND MICROCHIPPED. IN ADDITION TO THE SF SPCA'S SHELTER POPULATION, MANY UNALTERED ANIMALS ACCEPTED BY THE SAN FRANCISCO DEPARTMENT OF ANIMAL CARE AND CONTROL SHELTERS RECEIVE SPAY OR NEUTER SERVICES IN OUR STATE-OF-THE-ART SHELTER MEDICINE SURGICAL SUITE.SHELTER BEHAVIOR TRAINING AND SPECIALIZATION: DOGS RECEIVE BASIC TRAINING, PLENTY OF EXERCISE, SOCIALIZATION, AND DOG PLAY. CATS ENJOY SOCIALIZATION AND INTERACTIVE PLAY. THE SF SPCA HAS SPECIALIZED PROGRAMS FOR DOGS AND CATS TO HELP THESE ANIMALS AND ENSURE THEY ARE READY TO FIND THEIR FOREVER HOMES.ADOPTION CENTER: THE SF SPCA OPERATES A LARGE ADOPTION CENTER IN THE MISSION DISTRICT. THE ADOPTION CENTER FINDS HOMES FOR OVER 4,000 ANIMALS EACH YEAR. TRAINED STAFF AND VOLUNTEERS WORK WITH POTENTIAL ADOPTERS TO ENSURE A GOOD ADOPTION MATCH AND OUTCOME. THE MISSION ADOPTION CENTER WAS THE FIRST ADOPTION CENTER EVER DESIGNED WITHOUT CAGES, A DESIGN WHICH ALL MODERN SHELTERS BUILT SINCE HAVE FOLLOWED. ANIMALS ARE HOUSED IN GLASS-FRONTED "CONDOS", CREATING AN ENVIRONMENT THAT IS BOTH CONDUCIVE TO ADOPTION AND, FOR THE ANIMALS, MINIMIZES THE STRESS OF LIVING IN A SHELTER ENVIRONMENT. SIDO PROGRAM: ENROLLEES IN THE SIDO PROGRAM CAN REST EASY KNOWING THAT IF THEIR PET OUTLIVES THEM, THEIR COMPANION WILL BE TAKEN INTO THE SF SPCA ADOPTION PROGRAM, CARED FOR, AND REHOMED.
- $3.6 million spent. PUBLIC EDUCATION AND ADVOCACYPUBLIC EDUCATION AND ADVOCACY: THE SF SPCA ADVOCATES FOR MORE HUMANE TREATMENT OF ANIMALS ON A STATE LEVEL. THE SHELTER POLICY AND LEGAL SERVICES (SPALS) PROGRAM CHAMPIONS POLICY CHANGE AND SEEKS TO TRANSFORM SHELTERING IN CALIFORNIA. SHELTER PALS ALSO ASSISTS OTHER ANIMAL SHELTERS AND RESCUES IN CALIFORNIA WITH FREE LEGAL ASSISTANCE TO IMPROVE THEIR LIFESAVING CAPABILITIES. SHELTER PALS IS THE COUNTRY'S ONLY PRO BONO LEGAL-AID PROGRAM DEDICATED EXCLUSIVELY TO THE NEEDS OF ANIMAL SHELTERS, PROVIDING FREE LEGAL ADVICE AND COORDINATING STRATEGIC LITIGATION.
- $2.0 million spent. OTHER/VOLUNTEER SERVICES:VOLUNTEER SERVICES: THE SF SPCA WOULD NOT BE ABLE TO ACCOMPLISH ALL IT DOES WITHOUT THE MORE THAN 1,400 GENEROUS VOLUNTEERS WHO SUPPORT ITS MANY PROGRAMS. THESE SERVICES ARE THE FUEL FOR MANY OF THE SF SPCA PROGRAMS INCLUDING THE SHELTER, SHELTER MEDICINE, COMMUNITY MEDICINE, OUR CENTRAL VALLEY CLINICS, AND THE FOSTER AND THE ANIMAL ASSISTED THERAPY PROGRAMS. FOSTER: UNDERAGE, SICK, OR INJURED CATS AND DOGS ARE NURTURED IN VOLUNTEER FOSTER HOMES UNTIL THEY ARE OLD ENOUGH OR WELL ENOUGH TO BE ADOPTED. ANIMAL ASSISTED THERAPY: THE SF SPCA ANIMAL ASSISTED THERAPY PROGRAM (AAT) BRINGS THE HEALING PRESENCE OF ANIMALS TO PEOPLE IN A VARIETY OF FACILITIES ACROSS THE CITY. EACH YEAR, THE SF SPCA VOLUNTEERS AND STAFF TAKE ANIMALS TO VISIT NEARLY 60,000 COMMUNITY MEMBERS IN OVER SAN FRANCISCO FACILITIES: HOSPITAL WARDS, NURSING HOMES, PSYCHIATRIC CLINICS, SENIOR CENTERS, SPECIAL SCHOOLS, HOSPICES, AND SAN FRANCISCO INTERNATIONAL AIRPORT. THE LOVING, NON-JUDGMENTAL PRESENCE OF ANIMALS IS OFTEN SUCCESSFUL IN BREAKING DOWN BARRIERS THAT ISOLATE PEOPLE WITH PHYSICAL AND EMOTIONAL DIFFICULTIES. THE DOGS, CATS, RABBITS, AND OTHER SMALL ANIMALS CHOSEN FOR THE AAT MUST MEET MEDICAL AND SOCIALIZATION CRITERIA.
Source: Form 990 for the year ending June 30, 2025, 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 November 6, 2026.
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 October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
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 May 2001.
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 November 4, 2026.
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