Los Angeles S P C a
Public records show a registered, tax-exempt organization in good standing.
What it says it does
SPCALA IS DEDICATED TO THE PREVENTION OF CRUELTY TO ANIMALS THROUGH EDUCATION, LAW ENFORCEMENT, INTERVENTION AND ADVOCACY.
- Income
- $13.4 million
- Spending
- $10.0 million
- Spent on programs
- 82%
- Reserves
- 65.3 months of spending
- Largest source of income
- donations and private grants, 63%
- Employees
- 93
- Volunteers
- 565
- Highest pay
- $343,666, president
Source: Form 990 for the year ending August 31, 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 65.3 months of spending.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
15 of 15Income exceeded spending by 26% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
15 of 1582% of spending went to programs and raising each dollar of donations cost 10 cents.
Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 19% of charities in its peer group (animals, $10m to $100m).
Independent board
25 of 258 of 8 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 August 31, 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)
- $7.2 million spent. COMPANION ANIMAL SERVICES: SPCALA COMPANION ANIMAL SERVICES PROVIDE SAFE SHELTER, NOURISHING FOOD, VETERINARY CARE, AND ENRICHMENT TO THOUSANDS OF HOMELESS, ABUSED, AND OTHERWISE IN-NEED ANIMALS ANNUALLY.TO PROVIDE ADDITIONAL RESOURCES TO THE GREATER LOS ANGELES COMMUNITY, AND REDUCE STRAIN ON SPCALA'S SHELTERS, SPCALA UPDATED AND EXPANDED THE SPCALA SOUTH BAY PET ADOPTION CENTER AND ITS OFFERINGS IN LATE FISCAL YEAR 2025.VETERINARY SERVICES:SPCALA VETERINARIANS, REGISTERED VETERINARY TECHNICIANS, AND VETERINARY ASSISTANTS PERFORMED THOUSANDS OF INTAKES, PRE/POST-SURGERY, FOSTER, AND RE-CHECK EXAMINATIONS OF SHELTER ANIMALS. FURTHER, VETERINARY STAFF PERFORMED 17,461 PROCEDURES AND TREATMENTS, INCLUDING SPAY/NEUTER SURGERIES, VACCINATIONS, DIAGNOSTIC TESTING, AND MICROCHIPPING. ADDITIONALLY, SPCALA PROVIDED CARE FOR 163 COMMUNITY ANIMALS AT PUBLIC LOW-COST VACCINE CLINICS.TRAINING & ENRICHMENT: ENRICHMENT AND TRAINING ACTIVITIES HELP ANIMALS COPE WITH THE INEVITABLE STRESS AND ANXIETY INHERENT IN SHELTER LIFE - MOST STRIKINGLY IMPORTANT TO SURVIVORS OF ANIMAL CRUELTY. THE SPCALA ANIMAL BEHAVIOR & TRAINING DEPARTMENT WORKED DIRECTLY WITH SHELTER DOGS AND CATS, MANAGED PROTECTIVE CUSTODY DOGS, AND CONDUCTED ASSESSMENTS FOR VIOLENCE PREVENTION HUMANE EDUCATION AS WELL AS OTHER PROGRAMS. THE DEPARTMENT PROVIDED STAFF AND VOLUNTEERS THE TOOLS THEY NEEDED TO BETTER UNDERSTAND AND INTERPRET CANINE BODY LANGUAGE, TRAINING METHODS USED, AND EXERCISES TAUGHT BY CONDUCTING HELPING ENHANCE ANIMALS' LIVES (HEAL) AND OTHER TRAINING CLASSES. ADOPTION, REUNIFICATION, & RETENTION:FINDING - AND KEEPING - NEW HOMES FOR SHELTER ANIMALS AND RETURNING LOST PETS TO THEIR OWNERS REMAINS PARAMOUNT. A TOTAL OF 2,808 ANIMALS FOUND NEW HOMES, REUNITED WITH THEIR OWNERS, OR TRANSFERRED TO CREDIBLE RESCUE GROUPS, THANKS TO SPCALA'S PROGRAMS AND SERVICES. FURTHER, SPCALA PROVIDED FOSTER HOMES FOR 695 ANIMALS IN NEED OF TEMPORARY PLACEMENT.TRAINING, AGILITY, AND SPECIALTY CLASSES INCREASE THE ABILITY OF ADOPTERS TO EFFECTIVELY COMMUNICATE WITH THEIR PETS AND ENHANCE THE HUMAN-ANIMAL BOND. TO THAT END, SPCALA ENROLLED 11,591 (NEW AND CONTINUING) STUDENTS IN DOG TRAINING CLASSES.
- $493,854 spent. VIOLENCE PREVENTION HUMANE EDUCATION PROGRAMS:SPCALA AIMS TO SUPPORT THE DEVELOPMENT OF HEALTHY RELATIONSHIPS AND COMPASSIONATE COMMUNITIES AS ONE WAY TO PREVENT ANIMAL CRUELTY AND INTERPERSONAL VIOLENCE. THE PROGRAM DOES THIS BY:*ENGAGING YOUTH AND CHILDREN IN EMPATHY-BASED ANIMAL WELFARE EDUCATION AND SOCIAL-EMOTIONAL LEARNING.*ENCOURAGING YOUTH ADVOCACY FOR ANIMALS, OTHERS, AND THEMSELVES.*OFFERING VIOLENCE INTERVENTION AND SUPPORT SERVICES FOR ADULTS AND FAMILIES.IN FISCAL YEAR 2025, SPCALA EXTENDED CONCEPTS OF EMPATHY AND COMPASSION TO YOUTH, ADULTS, AND CHILDREN THROUGH A HOST OF OFFERINGS.TEACHING LOVE & COMPASSION (TLC) AND THE COURT DIVERSION PROGRAM FOR YOUTH: TLC IS A PROGRAM FOR UNDERSERVED YOUTH THAT OFFERS A SMALL-GROUP FORMAT WHICH COMBINES SOCIAL-EMOTIONAL LEARNING WITH ANIMAL WELFARE LESSONS AND HANDS-ON POSITIVE REINFORCEMENT TRAINING WITH SHELTER DOGS. SPCALA DEVELOPED TLC OVER TWENTY-FIVE YEARS AGO AND HAS SUCH SIGNIFICANT SUCCESS WITH IT WE NOW ALSO OFFER THE SPCALA COURT DIVERSION PROGRAM FOR YOUTH.THE DIVERSION PROGRAM IS AN ANIMAL-ASSISTED INTERVENTION PROGRAM MODELED AFTER TLC BUT SPECIFICALLY MADE FOR JUSTICE SYSTEM-INVOLVED YOUTH REFERRED BY THE LOS ANGELES COUNTY DISTRICT ATTORNEYS' OFFICE AND OTHER JUVENILE JUSTICE PROFESSIONALS. SPCALA OFFERED TLC FOUR TIMES DURING THE YEAR, AT MIDDLE SCHOOLS IN WHITTIER AND LONG BEACH, CALIFORNIA, REACHING 47 STUDENTS. THE DIVERSION PROGRAM WAS OFFERED ONCE DURING THE FISCAL YEAR, REACHING THREE STUDENTS.ANIMAL SAFETY NET (ASN):DOMESTIC VIOLENCE SURVIVORS WILL OFTEN NOT LEAVE A SITUATION OF ABUSE IF IT MEANS THEY MUST LEAVE THEIR PETS BEHIND. ABUSERS OFTEN THREATEN, HARM, OR KILL PETS TO MAINTAIN CONTROL. SINCE 1998, THE SPCALA ANIMAL SAFETY NET (ASN) PET HOUSING PROGRAM HAS WORKED TO BREAK THE CYCLE OF VIOLENCE BY PROVIDING SAFE, TEMPORARY HOUSING FOR THE PETS OF DOMESTIC VIOLENCE SURVIVORS. THE PROGRAM HAS SINCE EXPANDED TO OTHERS IN CRISIS INCLUDING THOSE EXPERIENCING TEMPORARY HOMELESSNESS, OR THOSE ENTERING TREATMENT FACILITIES. IN FISCAL YEAR 2025, SPCALA HOUSED 80 ASN PETS HELPING 36 FAMILIES, WHICH INCLUDED 44 CHILDREN. THE AVERAGE LENGTH OF STAY FOR ASN PETS WAS 59 DAYS. OUT OF THE 36 CLIENTS HELPED, 18 WERE DOMESTIC VIOLENCE SURVIVORS, 10 WERE UNHOUSED, AND SEVEN WERE IN TREATMENT OR RECOVERY, AND ONE WAS A VETERAN.ADDITIONAL PROGRAMMING: SPCALA FRIENDS FOR LIFE SUMMER CAMP RETURNED, HOSTING 150 YOUTH OVER THE COURSE OF SEVEN, ONE-WEEK SESSIONS. ADDITIONALLY, SPCALA CONTINUES TO OFFER PET CARE PATCH WORKSHOPS, ONLINE PRESENTATIONS, AND OTHER RESOURCES FOR YOUTH AND EDUCATORS.
- $407,666 spent. ANIMAL PROTECTION SERVICE PROGRAM (APS):SPCALA IS THE ONLY ANIMAL WELFARE AGENCY IN THE CITY OF LOS ANGELES THAT IS ALSO LAW ENFORCEMENT. PROGRAM AREAS INCLUDE: ANIMAL CRUELTY INVESTIGATIONS IN WHICH SPCALA HUMANE OFFICERS INVESTIGATE ANIMAL CRUELTY AND ASSIST IN THE PROSECUTION OF INDIVIDUALS OR ORGANIZATIONS WHO NEGLECT OR ABUSE ANIMALS ANYWHERE IN THE STATE OF CALIFORNIA. IN FISCAL YEAR 2025, APS STAFF FIELDED 3,655 CALLS WHICH RESULTED IN 21 FORMAL COMPLAINTS. MOST COMPLAINTS WERE FOUND TO HAVE NO VIOLATION, OR WERE RESOLVED THROUGH EDUCATION, PREVENTION, OR REFERRAL TO ANOTHER AGENCY. NO NEW CRIMINAL CASES WERE SUBMITTED FOR PROSECUTION CONSIDERATION. SPCALA HUMANE OFFICERS FREQUENTLY AID IN OTHER LAW ENFORCEMENT AGENCIES THE EXECUTION OF SEARCH WARRANTS, WHEN ANIMALS ARE KNOWN TO BE PRESENT, OR ANIMAL CRUELTY IS SUSPECTED. NON-ANIMAL CRUELTY RELATED WARRANTS INCLUDE NARCOTICS RAIDS AND CHOP SHOPS, AMONG OTHER CRIMES. IN THESE CASES, SPCALA HUMANE OFFICERS WILL BE ATTACHED TO THE ENTRY TEAM AND TASKED WITH THE CONTAINMENT AND CONFINEMENT OF ANY DOGS ON THE PROPERTY. SPCALA HUMANE OFFICERS SERVED TO PROVIDE FOR THE SAFETY OF BOTH THE DOGS AND THE OFFICERS ON THE SCENE, MITIGATING THE DANGER OF PETS AND GUARD DOGS BEING SHOT BY LAW ENFORCEMENT, WHO MAY BE INEXPERIENCED IN THE HANDLING OF ANIMALS IN SUCH SITUATION. IN OTHER INSTANCES, SPCALA EXPERTISE IN INVESTIGATING ANIMAL CRUELTY IS REQUESTED, FREQUENTLY INVOLVING BLOOD SPORTS (E.G. COCKFIGHTING, DOGFIGHTING).APS ALSO OPERATES SPCALA'S DISASTER ANIMAL RESPONSE TEAM (DART), IN WHICH SPCALA RESCUES AND PROVIDES TEMPORARY SHELTER AND FRONT-LINE VETERINARY CARE FOR ANIMALS DURING EMERGENCIES AND DISASTERS ON A LOCAL, NATIONAL, AND INTERNATIONAL LEVEL.THIS FISCAL YEAR, SPCALA RESPONDED TO THE CALL FOR AID FOLLOWING THE EATON AND PALISADES FIRES, QUICKLY MOBILIZING TO ACCEPT AND CARE FOR 62 EVACUATED PETS, INCLUDING CATS, DOGS, AND A 30-YEAR-OLD PARROT. ADDITIONALLY, SPCALA TRANSFERRED ADOPTABLE PETS FROM THE PASADENA HUMANE SOCIETY AND PROVIDED STAFFING SUPPORT TO THEM IN THE WAKE OF THE EATON FIRE. SPCALA WAS ALSO ON-CALL TO RECEIVE ANIMALS FROM AND PROVIDE ASSISTANCE TO OTHER MUTUAL AID PARTNERS, INCLUDING LOS ANGELES COUNTY ANIMAL CARE AND CONTROL.
- $116,512 spent. OTHER PROGRAM SERVICES:VOLUNTEERS PROVIDE SUPPORT TO ALL ASPECTS OF SPCALA PROGRAMS AND SERVICES. 565 NEW AND RETURNING VOLUNTEERS DONATED A TOTAL OF 34,118 HOURS OF THEIR TIME IN SUPPORT OF SPCALA PROGRAMS AND SERVICES.PETS WHO NEEDED TEMPORARY IN-HOME CARE (INCLUDING ASN PROGRAM PETS AND SURVIVORS OF ANIMAL CRUELTY) WERE CARED FOR BY FOSTER VOLUNTEERS, WHO DONATED 16,677 HOURS OF THEIR TIME IN FISCAL YEAR 2025.IN THE SHELTERS, VOLUNTEERS PROVIDE INVALUABLE ENRICHMENT TO SHELTER PETS REDUCING THEIR STRESS AND MAKING THEM MORE DESIRABLE TO POTENTIAL ADOPTERS. IN ADDITION TO WORKING WITH SPECIFIC TYPES OF ANIMALS AND PROGRAMS, VOLUNTEERS ASSISTED IN THE DAY-TO-DAY CARE OF SHELTER ANIMALS THROUGH CLEANING, FEEDING AND GROOMING, ASSISTED IN OFFICE ACTIVITIES, DID MOUNTAINS OF LAUNDRY, AND ASSISTED VETERINARY SERVICES.
Source: Form 990 for the year ending August 31, 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 October 13, 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 August 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 August 1934.
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.
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