Mission: The Maryland SPCA's mission is to improve the lives of pets and people. We believe that:
Through education-sharing our knowledge and experience-we empower and encourage communities to treat animals, and people, with respect. We teach the importance of compassion and kindness to more than 9,000 youth and provide training to more than 2,200 pet owners, including free community workshops, annually.
Through veterinary services-delivering quality pet health care-we keep cats and dogs in their homes and strengthen the bonds between people and pets. We offer low-cost and free vaccines, spay/neuter surgeries, and other wellness care to more than 11,000 pets annually.
Through humane care-providing a safety net to those in need-we save the lives of vulnerable cats and dogs while connecting people and pets through innovative programs and targeted services. We feed more than 8,000 hungry pets through our pet food pantry and shelter, care for, and find homes for more than 3,000 pets annually.
The Maryland SPCA is a 501(c)(3) organization, with an IRS ruling year of 1939, and donations are tax-deductible.
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Important note on the timeliness of ratings
The IRS is significantly delayed in processing nonprofits' annual tax filings (Forms 990). As a result, the Financial and Accountability & Transparency score for The Maryland SPCA is outdated and the overall rating may not be representative of its current operations. Please check with the charity directly for any questions you may have.
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Star Rating System by Charity Navigator
Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.
Good
This charity's score is 89.18, earning it a 3-Star rating. Donors can "Give with Confidence" to this charity.
This score is calculated from two sub-scores:
Finance: 84.70 View details
Accountability & Transparency: 100.00 View details
This score represents Form 990 data from 2019, the latest year published by the IRS.
This organization has issued a response to this rating. View this organization’s historical ratings.
Star Rated Report
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Program Expense Ratio
78.7%
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).
This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Administrative Expenses
8.5%
As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Fundraising Expenses
12.6%
This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.
Source: IRS Form 990
Liabilities to Assets Ratio
2.4%
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).
Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.
Source: IRS Form 990
Fundraising Efficiency
$0.20
The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.
Source: IRS Form 990
Working Capital Ratio
4.40 years
Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.
Source: IRS Form 990
Program Expense Growth
4.00%
We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.
Source: IRS Form 990
Governance
Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.
Sources Include: IRS Form 990
| Governance: | |
|---|---|
| Independent Voting Board Members ... (More) | |
| No Material Diversion of Assets ... (More) 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 – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:
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| Audited Financials Prepared by Independent Accountant ... (More) Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.
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| Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More) | |
| Documents Board Meeting Minutes ... (More) | |
| Distributes 990 to Board Before Filing ... (More) | |
| Compensates Board ... (More) |
Policies
Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.
Sources Include: IRS Form 990 and organization's website
| Policies: | |
|---|---|
| Conflict of Interest ... (More) | |
| Whistleblower ... (More) | |
| Records Retention and Destruction ... (More) | |
| CEO Compensation Process ... (More) | |
| Donor Privacy ... (More) Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy in place and what it does and does not cover. Privacy policies are assigned to one of the following categories:
The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes. (Less) |
Transparency
Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.
Sources Include: IRS Form 990 and organization's website
| Transparency: | |
|---|---|
| CEO Salary Listed on 990 ... (More) | |
| Board of Directors Listed on Website ... (More) | |
| Key Staff Listed on Website ... (More) | |
| Audited Financial Statements on Website ... (More) | |
| Form 990 Available on Website ... (More) |
Additional Information
Unscored
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Total Revenue and Expenses
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Salary of Key Persons
Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
James Peirce, Executive Director
$147,752 (2.07% of Total Expenses)
Current CEO and Board Chair can be found in the Leadership & Adaptability report below.
Source: IRS Form 990 (page 7), filing year 2019
Business Master File Data
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
Activities:
Other school related activities (BMF activity code: 059)
Cemetery or burial activities (BMF activity code: 900)
Fundraising (BMF activity code: 927)
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
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
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).
Pandemic Response
Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.
The Maryland SPCA reported being impacted by COVID-19 in the following ways:
Program Delivery
Revenue
Staffing
Administrative Capacity
How COVID-19 impacted the organization's operations financially:
As a result of temporary program closures in 2020, our revenue severely declined. For example, we saw a 39% year-over-year decrease in revenue generated from our Wellness Clinic (now “Neighborhood Vet Care”), and a 47% year-over-year decreased in earned revenue from spay and neuter surgeries. We’re incredibly grateful to our donors and sponsors – and Paycheck Protection Program support – who helped us keep going.
How COVID-19 impacted the organization's delivery of programs:
At the Maryland SPCA, the safety of our pets, clients, volunteers, and staff is our top priority. Therefore, we scaled back operations to essential services during the pandemic, as described below: •Moved employees to remote work. A small group of emergency personnel remained on campus. •Adopted virtual versions of our programs, as applicable. •Practiced social distancing while limiting the number of clients able to enter buildings. •Temporarily suspended programs that could not transfer to a virtual platform (e.g., Wagging Tales). •Temporarily suspended adoption services, admissions services, and spay/neuter surgeries. •Temporarily closed the Neighborhood Vet Clinic to address staffing shortages and complete critical maintenance. •Temporarily suspended volunteer services.
How this organization adapted to changing conditions caused by COVID-19:
The MD SPCA persisted and innovated our program offerings by: •Relying on foster parents: In March 2020, we transferred 69 animals to foster homes after temporarily closing our shelter. •Creating a new way to adopt: In April 2020, we pivoted to a virtual adoption process, which allowed people to browse available pets and apply online. Adopters would complete a phone interview and virtual meet-and-greet before arranging a contactless pickup. •Offering curbside service: We implemented curbside services for spay/neuter surgeries and NVC to protect clients and staff. •Providing pet food assistance: We offered appointment-based, low-to-no touch distribution events of free pet food for qualifying pet owners. •Offering online services: We offered training and free behavior consultations to clients online, by phone, and by email. We moved to a virtual Reading Hour, allowing children to read to pets over zoom. We created new resources for Wagging Tales TLC to support virtual education.
Innovations the organization intends to continue permanently after the pandemic:
Kibble Connection provides pet food and supplies to assist economically struggling families in keeping their pets in their home. While the program existed before the pandemic, the need for the program has since skyrocketed. Kibble Connection served more than 15,000 pets in 2021 – a direct result of the economic fallout of the pandemic. Due to its increased popularity, the MD SPCA is using best food pantry practices to further develop the program and better meet the needs of those we serve in 2022. The MD SPCA is also considering retaining virtual options of select programs.
Official Charity Response
In FYE 2019, the Maryland SPCA celebrated our 150th anniversary. The increased Fundraising Expenses and decreased Fundraising Efficiency scores were related to new stewardship events built into the celebration calendar. FYE 2019 was also the second in the MD SPCA’s three-year strategic plan. The plan’s primary goal was to have a positive impact in the lives of 20,000 pets and 25,000 people. During the first year—FYE 2018—the organization made additional investments in programs and staff to ramp up activity and set the stage for the next two years. In FYE 2019, leadership was tasked with increasing efficiency, i.e. reaching more clients without adding to expenses. This resulted in the changes to scores for Program Expenses and Program Expense Growth.
Historical Ratings
| Date Published | Form 990 FYE | Overall Score | Overall Rating |
| Rating Version: 2.1 | |||
| 2/1/2021 | 2019 | 89.18 | |
| 12/1/2019 | 2018 | 95.26 |  |
| 3/1/2019 | 2017 | 95.12 | |
| 3/1/2018 | 2016 | 94.22 | |
| 3/1/2017 | 2015 | 93.15 | |
| 6/1/2016 | 2014 | 93.26 | |
| Rating Version: 2.0 | |||
| 4/1/2016 | 2014 | 94.93 | |
| 8/1/2015 | 2013 | 87.10 | |
| 7/1/2015 | 2013 | 84.94 | |
This organization received multiple star ratings within this fiscal year, due to an update to its Accountability and Transparency data and/or the receipt of an amended Form 990. | |||
| 7/1/2014 | 2012 | 90.07 | |
| 6/1/2014 | 2012 | 87.81 | |
| 2/1/2014 | 2012 | 85.98 | |
| 2/1/2013 | 2011 | 86.09 | |
| 2/1/2012 | 2010 | 87.89 | |
| 9/20/2011 | 2009 | 89.90 | |
| Rating Version: 1.0 | |||
| 12/22/2010 | 2009 | 89.80 | |
| 2/1/2010 | 2008 | 88.33 | |
| 4/1/2009 | 2007 | 81.01 | |
| 12/15/2007 | 2006 | 81.01 | |
| 12/1/2006 | 2005 | 82.29 | |
| 11/1/2005 | 2004 | 86.53 | |
| 11/1/2004 | 2003 | 83.21 | |
| 11/1/2003 | 2002 | 90.25 | |
| 4/15/2003 | 2001 | 92.97 | |
Previous: Finance & Accountability / Next: Leadership & Adaptability
Impact & Results
This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Impact & Results Score
50
out of 100
The Maryland SPCA is not cost-effective, earning a failing score. This score has no effect on the organization's Star Rating.
Impact
$1,500 rescues one animal.
Do you work at The Maryland SPCA? Join the waitlist for an updated Impact & Results score.
Impact & Results Report
50
of 100 points
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Rated Program
Program
Pet Care
Activities
The nonprofit rescues animals that would’ve otherwise been killed or in some other bad condition. These animals are taken in and sheltered.
Program Type
Animal Shelter
Beneficiaries Served
Program Geography
Time Period of Data
1/1/21 to 12/31/21
Outcomes and Cost
Outcomes: Changes in the lives of those served by a nonprofit. They can be caused by the nonprofit.
Costs: The money spent by a nonprofit and its partners and beneficiaries.
Impact: Outcome caused by a nonprofit relative to its cost.
Cost-effectiveness: A judgment as to whether the cost was a good use of resources to cause the outcome.
Outcome Metric
number of rescued animals
Outcome Data Source
Ratings are based on data the nonprofit itself collects on its work. We use the most recent year with sufficient data. Typically, this data allows us to calculate direct changes in participants' lives, such as increased income.
The nonprofit submitted data on how many animals it intaked as well as how many animals received a "non-rescue" exit
Method for Attributing Outcomes
We don't know if the observed changes were caused by the nonprofit's program or something else happening at the same time (e.g., a participant got a raise). To determine causation, we take the outcomes we observe and subtract an estimate of the outcomes that would have happened even without the program (i.e., counterfactual outcomes).
We assume that there is a lack of shelter for animals, and therefore assume a counterfactual percent likelihood of the animal being rescued otherwise as 0%.
Cost Data Source
After estimating the program's outcomes, we need to determine how much it cost to achieve those outcomes. All monetary costs are counted, whether they are borne by a nonprofit service deliverer or by the nonprofit’s public and private partners.
Program cost data reported by the nonprofit. Partner and beneficiary costs reported by the nonprofit or estimated by Charity Navigator.
Cost Calculation
$2,157,638 program costs + $136,481 partner costs + $178,253 beneficiary costs = $2,472,372 total costs
Impact and Determination
We calculate impact, defined as the change in outcomes attributable to a program divided by the cost to achieve those outcomes.
Impact Calculation
$2,472,372 total costs / 1,628 rescues = roughly $1,500 rescues one animal.
Benchmark for Rating
Impact & Results scores of animal shelters are based on the cost a household spends saving the life of their pet. Programs receive an Impact & Results score of 100 if they are less than 75% that cost and a score of 75 if they are less than 125%. If a nonprofit reports impact but doesn't meet the benchmark for cost-effectiveness, it earns a score of 50.
Determination
Not cost-effective
Analysis Details
Analysis conducted in 2022 by Charity Navigator using data submitted by the nonprofit, theory and evidence from scientific research studies, and public datasets.
Additional Information
Unscored
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Largest Programs
The Maryland SPCA reported its largest program on its FY 2019 Form 990 as:
$5,497,594
Spent in most recent FY
100%
Percent of program expenses
PROVIDED FOOD, WATER AND SHELTER TO THE AREA'S UNWANTED AND ABANDONED ANIMALS; PROMOTES THE RESPECT, LOVE AND WELFARE OF ALL ANIMALS THROUGH SPECIALIZED PROGRAMS AND EDUCATION. ASSISTED WITH FINDING H ... (More)
Previous: Impact & Results / Next: Culture & Community
Leadership & Adaptability
This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
Leadership & Adaptability Score
100
out of 100
The score earned by The Maryland SPCA is a passing score. This score has no effect on the organization's Star Rating.
Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.
Leadership & Adaptability Report
100
of 100 points
Mission
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission
The Maryland SPCA’s mission is to improve the lives of pets and people. We believe that: •Through education—sharing our knowledge and experience—we empower and encourage communities to treat animals, and people, with respect. We teach the importance of compassion and kindness to more than 2,600 youth and provide training to more than 1,400 pet owners, including free community workshops, annually. •Through veterinary services—delivering quality pet health care—we keep pets in their homes and strengthen the bonds between people and pets. We offer low-cost and free vaccines, spay/neuter surgeries, and other wellness care to more than 11,000 pets annually. •Through humane care—providing a safety net to those in need—we save the lives of vulnerable cats and dogs while connecting people and pets through innovative programs and targeted services. We feed more than 15,000 hungry pets through our pet food pantry and shelter, care for, and find homes for more than 2,000 pets annually.
Source: Nonprofit submitted responses
Vision
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
Through our humane care, veterinary, and educational services, the Maryland SPCA’s staff and volunteers work toward a future of compassion and care for all of Maryland’s cats and dogs, a future that respects and celebrates the benefits of the pet-human bond.
Source: Nonprofit submitted responses
Strategic Goals
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: Marshal resources to support community needs by eliminating/ replacing activities that are failed revenue generators. Increase contributed revenue by making it easier for donors to support our work.
Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).
Goal Two: Pause programs with less measurable impact while further developing programs with higher impact to ensure they continue to be relevant and effective for the communities we serve.
Goal Type: Focus on core programs to achieve mission and scale back on programs not seen as core.
Goal Three: Embrace innovative models and practices to move pets into new homes as quickly as possible while integrating retention programs to reduce the number of pets surrendered.
Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.
Source: Nonprofit submitted responses
Leadership Development
The nonprofit provides evidence of investment in leadership development
Describe an investment in leadership
In 2021, the Maryland SPCA invested in a Diversity, Equity, and Inclusion assessment of our organization. In Q4 2021, both our staff and board completed the assessment, which will serve as the baseline for a 3-year action plan being developed and launched in 2022.
Source: Nonprofit submitted responses
Mobilizing for Mission
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
This organization mobilizes for mission in the following ways:
Strategic Partnerships
Networks of Collective Impact Efforts
Raising Awareness
Community Building
Policy Advocacy
What are this organization’s external mobilizaton efforts?
• Provides free veterinary services to qualifying households through our Prevention and Wellness clinics. •Connects families faced with financial hardships to free pet food assistance through Kibble Connection. •Collaborates with members of the Baltimore Animal Welfare Alliance (BAWA) on shelter transports, case management, spay/neuter, and special adoption events. •Maintains an active membership with the Professional Animal Workers of Maryland (PAWS), an association that promotes positive animal welfare legislation to the Maryland General Assembly. •Provides leadership on the Mayor’s Anti-Animal Abuse Advisory Commission, which strives to eradicate animal abuse in Baltimore City. •Offers classes and consultations led by our certified trainers to help create and maintain a positive, lasting relationship between people and their pets. •Promotes our adoption events, shares information about our services, and educates the public about animal welfare on our social media channels.
Source: Nonprofit submitted responses
Story of Adaptability
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
For the safety of our community and staff, we made the incredibly hard decision to temporarily close our facilities to the public beginning March 23, 2020. When we made that call, we also committed to continue serving pets and people in every way possible during the temporary closure. Within a week, we cleared out the shelter by transferring 69 animals to incredible foster homes. Staff continue to provide fosters with food, supplies, medicine, veterinary care, and other supports. We worked closely with Meals on Wheels volunteers, Charm City Companions, and Finding Knox to deliver pet food and supplies to vulnerable community members through Kibble Connection. We provided food to more than 11,000 pets in 2020 and 15,000 pets in 2021. As the crisis evolved, so too did our response. For example, we transitioned from temporarily suspending adoption services, admissions services, and spay/neuter surgeries to offering curbside services. We also found innovative ways to move programs to a virtual setting, like Wagging Tales Reading Hour and Wagging Tales Teacher Led Curriculum. The MD SPCA remains committed to being agile and innovative, in thinking of new ways to support pets and people during this unprecedented situation. Our staff is back on campus and remains operating modified versions of our programs until we can safely reopen our facilities to the public.
Source: Nonprofit submitted responses
Additional Information
Unscored
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Organization Leadership
James Peirce
Executive Director
Sharon Kroupa
President
Previous: Leadership & Adaptability
Culture & Community
This score provides an assessment of the organization's culture and connectedness to the community it serves. Learn more about how and why we rate Culture & Community.
Culture & Community Score
83
out of 100
The Maryland SPCA has earned a passing score. This score has no effect on the organization's Star Rating. The organization provided data about its Diversity, Equity, & Inclusion (DEI) practices (see report below).
The Culture & Community Beacon is comprised of the following metrics:
Constituent Feedback: Not Scored
Diversity, Equity, & Inclusion: 83/100 (100% of beacon score)
Culture & Community Report
83
of 100 points
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Diversity, Equity, & Inclusion
83/100 points
100% of beacon score
This organization's score of 83 is a passing score. The organization reported that it is implementing 4 diversity, equity and inclusion (DEI) practices. Charity Navigator believes nonprofit organizations implementing effective DEI policies and practices can enhance a nonprofit's decision-making, staff motivation, innovation, and effectiveness.
View this organization's DEI Strategies
Methodology
We are utilizing data collected by Candid to document and assess the DEI practices implemented by the organization. Nonprofit organizations are encouraged to fill out the Equity Strategies section of their Candid profiles to receive a rating.
Learn more about the methodology.
Constituent Feedback
Not Scored
This organization reported that it is not collecting feedback from the constituents and/or communities it serves. However, it did not respond to one or more survey questions, and therefore is not eligible for a score on this metric. (View our beacon methodology.) Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective.
View this organization's Constituent Feedback Practices
Methodology
We've partnered with Candid to survey organizations about their feedback practices. Nonprofit organizations can fill out the How We Listen section of their Candid profile to receive a rating.
Learn more about the methodology.
Analysis and Research
Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Below you can find more information about the metrics we currently evaluate in this beacon and their relevance to nonprofit performance.
Constituent Feedback
Diversity, Equity, and Inclusion
