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    Central New York Society for the Prevention of Cruelty to Animals
    Review Before Proceeding
    Impact & Measurement
    Accountability & Finance
    Culture & Community
    Leadership & Adaptability
    Central New York Society for the Prevention of Cruelty to Animals
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    501(c)(3) organization
    Donations are tax-deductible
    WWW.CNYSPCA.ORG
    5878 E MOLLOY RD SYRACUSE NY 13211-2108

    SYRACUSE NY | IRS ruling year: 1954 | EIN: 15-0532072  
    An EIN is a unique nine-digit number that identifies a business for tax purposes.
    An EIN is a unique nine-digit number that identifies a business for tax purposes.
     
     

    Rating Information

    rating
    Good

    This charity's score is 88%, earning it a Three-Star rating.

    This overall score is calculated entirely from a single beacon score, weighted as follows: 100% Accountability & Finance. Learn more about our criteria and methodology.

    Historical Ratings
    Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Measurement. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.
    Date PublishedOverall Rating
    7/1/2021
    rating
    6/1/2020
    rating
    7/1/2019
    rating
    7/1/2019
    rating
    7/1/2019
    rating
    6/1/2016
    rating
    8/1/2015
    rating
    7/1/2014
    rating
    Review Before Proceeding—Reported Matter of Concern

    On February 5, 2026, The Post-Standard reported on the operations of Central New York Society for the Prevention of Cruelty to Animals in an article titled, "New board takes over Central NY SPCA after staff protest, claims of animal neglect." For more information, please see The Post-Standard article.

    For more information about our alerts methodology, see here.

    Rating Report

    Accountability & Finance
    Score

    88

    Most Recent Fiscal Year:
    FY 2024
    This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
    Learn more

    Key Accountability Metrics

    Full Credit
    Partial Credit
    No Credit
    Majority Independent Board Members - 100% independent members
    8 out of 8 points
    Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.

    Source: IRS Form 990
    Independent Board Size - 6 independent members
    7 out of 7 points
    Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members

    Source: IRS Form 990
    Financial Statements - Audit and Oversight Committee
    15 out of 15 points
    An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
    Total Revenue AmountExpectation to Receive Credit
    $2 million or higher and 40% or higher donor supportExpected to complete an audit and have an audit oversight committee
    $1 million or higherExpected to complete an audit
    $500,000 - $1 millionExpected to complete an audit, review, or compilation
    Less than $500,000No expectation (removed from scoring methodology)

    Source: IRS Form 990
    Material Diversion of Assets - None
    10 out of 10 points
    A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.

    Source: IRS Form 990

    Tax Form Disclosures and Policies

    Full Credit
    Partial Credit
    No Credit
    Website Listed on Tax Form - Listed
    2 out of 2 points
    Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.

    Nonprofits act in the public trust and reporting publicly on activities is an important component.

    Source: IRS Form 990
    Conflict of Interest Policy - Listed
    4 out of 4 points
    Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.

    This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.

    Source: IRS Form 990
    Whistleblower Policy - Missing
    0 out of 4 points
    Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.

    This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.

    Source: IRS Form 990
    Document Retention and Destruction - Missing
    0 out of 4 points
    Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.

    This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.

    Source: IRS Form 990
    Documents Board Meeting Minutes - Yes
    2 out of 2 points
    Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.

    An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.

    Source: IRS Form 990

    Website Disclosures

    Full Credit
    Partial Credit
    No Credit
    Form 990 indicates tax form is available on nonprofit's website - No
    0 out of 4 points
    For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.

    Source: IRS Form 990

    Financial Metrics

    Full Credit
    Partial Credit
    No Credit
    Liabilities to Assets Ratio: 0.93%
    15 out of 15 points
    The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.

    Source: IRS Form 990
    Program Expense Ratio: 85.94%
    25 out of 25 points
    The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.


    Source: IRS Form 990

    Additional Information

    Total Revenue and Expenses - Data Available
    This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
    Click or hover over the bar to see exact $ amount
    Salary of Key Persons - Data Available
    The compensation data below shows the five highest paid individuals at this charity. The amount includes salary, cash bonuses, and compensation from related organizations. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2.


    Troy Waffner, Executive Director
    $62,847

    Carole Marsh, Board Member
    $0

    Patricia Romano, Vice President
    $0

    Robert Wood, Treasurer
    $0

    Monica Williams, President
    $0

    Source: IRS Form 990 (page 7), filing year 2024
    IRS Published Data (Business Master File) - Data Available
    Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website

    Foundation Status:
    Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes.  509(a)(2) (BMF foundation code: 16)

    Affiliation:
    Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
    Data Sources (IRS Forms 990) - Data Available
    The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Central New York Society for the Prevention of Cruelty to Animals) or EIN (150532072) in the 'Search Term' field.