Finger Lakes SPCA, Inc.

We Speak for Those Who Cannot Speak for Themselves

aka Finger Lakes Humane Society | Bath, NY | www.fingerlakesspca.org

GuideStar Charity Check

EIN: 16-0772023

Contributions tax deductible
as of November 2023

IRS BMF 509(a)(1)
as of November 13, 2023

View summary

Charity Check report

Mission

The Finger Lakes SPCA (FLSPCA) has been in business since 1949, when it was known as the Bath Animal Shelter. We serve the population of Steuben County in the Southern Tier of New York State. Our mission is to protect animals. We are dedicated to preventing animal cruelty and companion animal overpopulation. Our organization is committed to strengthening and supporting the human-animal bond through education about the humane treatment of all animals and responsible companion animal guardianship. Finger Lakes SPCA envisions a time when our society celebrates the human animal bond by solving the animal overpopulation problem without euthanasia, ensuring permanent homes for every animal, and all animal suffering ends.

Ruling year info

1959

Executive Director

Ms. Vicki Mosgrove

Main address

72 Cameron St.

Bath, NY 14810 USA

Show more contact info

Formerly known as

Bath Animal Shelter

EIN

16-0772023

Subject area info

Domesticated animals

Population served info

Adults

NTEE code info

Animal Protection and Welfare (includes Humane Societies and SPCAs) (D20)

Animal Training, Behavior (D61)

Animal Related Activities N.E.C. (D99)

IRS subsection

501(c)(3) Public Charity

IRS filing requirement

This organization is required to file an IRS Form 990 or 990-EZ.

Tax forms

Show Forms 990

Communication

Programs and results

What we aim to solve

This profile needs more info.

If it is your nonprofit, add a problem overview.

Our programs

SOURCE: Self-reported by organization

What are the organization's current programs, how do they measure success, and who do the programs serve?

Project Catnip

Project Catnip is a feline spay/neuter program that helps to reduce feline overpopulation in our area by preventing births, thus reducing the number of unwanted and uncared for cats in our area. Low-income and multi-cat households can participate in this program.

Volunteer Program

The FLSPCA remains a popular volunteer site for teens, interested adults, seniors, and members of community programs. Volunteers help with FLSPCA events, fundraising, preparing our newsletters and appeals, dog walking, cat socialization, site maintenance, and clerical tasks.

Adoption Program

We have cats, dogs, horses, and occasionally small animals and hobby farm animals for adoption.

Humane Education

Our Humane Education Program works to reinforce the values held by our organization: to ensure that animals within our community are provided with humane treatment and responsible guardianship. To achieve this goal, our Humane Education Program offers tours, public speakers, project work and other services both onsite and offsite for youth and adults alike.

Canine Training

The FLSPCA offers an assortment of canine training classes during spring and summer. Our classes have included distraction training, basic manners and agility training.

Where we work

External reviews

Financials

Finger Lakes SPCA, Inc.

Fiscal year: Jan 01 - Dec 31

Financial documents

Revenue vs. expenses: breakdown

SOURCE: IRS Form 990

NET GAIN/LOSS: in

Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021

SOURCE: IRS Form 990

0.79

Average of 1.91 over 10 years

Months of cash in 2021

SOURCE: IRS Form 990

2.4

Average of 5.7 over 10 years

Fringe rate in 2021

SOURCE: IRS Form 990

0%

Average of 1% over 10 years

Funding sources

Source: IRS Form 990

Assets & liabilities

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Digitizing IRS form 990 data

Finger Lakes SPCA, Inc.

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: Download Data

Revenue
Contributions	$288,124
Program Services	$146,452
Investments	$456
Special Events	$0
Sales	$0
Other	($2,739)
Total Revenue	$432,293

Expenses
Grants	$0
Salaries & Employee Benefits	$134,951
Professional Fees	$0
Occupancy	$25,316
Printing, Publications, Postage, etc.	$10,755
Other Expenses	$117,802
Total Expenses	$288,824
Net Gain/Loss	$143,469

Revenue
Contributions	$138,007
Program Services	$160,497
Investments	$681
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$299,185

Expenses
Grants	$0
Salaries & Employee Benefits	$122,096
Professional Fees	$1,026
Occupancy	$22,759
Printing, Publications, Postage, etc.	$4,616
Other Expenses	$138,614
Total Expenses	$289,111
Net Gain/Loss	$10,074

Revenue
Contributions	$274,510
Government Grants	$0
Program Services	$91,762
Investments	$693
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$366,965

Expenses
Program Services	$242,700
Administration	$34,924
Fundraising	$0
Total Expenses	$277,624
Net Gain/Loss	$89,341

Functional expenses
Accounting Fees	$5,327
Advertising & Promotion	$5,442
Information Technology Expenses	$0
Insurance Expenses	$9,434
Interest Expenses	$12,164
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$221,288
Government Grants	$0
Program Services	$29,133
Investments	$780
Special Events	$0
Sales	$0
Other	$0
Total Revenue	$251,201

Expenses
Program Services	$264,271
Administration	$46,758
Fundraising	$0
Total Expenses	$311,029
Net Gain/Loss	($59,828)

Functional expenses
Accounting Fees	$14,529
Advertising & Promotion	$10,313
Information Technology Expenses	$0
Insurance Expenses	$12,308
Interest Expenses	$10,520
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$941,588
Government Grants	$0
Program Services	$33,357
Investments	$49,430
Special Events	$0
Sales	$0
Other	$56,840
Total Revenue	$1,081,215

Expenses
Program Services	$299,241
Administration	$21,639
Fundraising	$0
Total Expenses	$320,880
Net Gain/Loss	$760,335

Functional expenses
Accounting Fees	$14,990
Advertising & Promotion	$11,501
Information Technology Expenses	$0
Insurance Expenses	$13,737
Interest Expenses	$9,192
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$102,389
Government Grants	$39,000
Program Services	$70,658
Investments	$21,918
Special Events	$0
Sales	$0
Other	$50,525
Total Revenue	$284,490

Expenses
Program Services	$274,216
Administration	$25,189
Fundraising	$13,080
Total Expenses	$312,485
Net Gain/Loss	($27,995)

Functional expenses
Accounting Fees	$15,742
Advertising & Promotion	$8,107
Information Technology Expenses	$0
Insurance Expenses	$14,277
Interest Expenses	$10,559
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$13,080

Revenue
Contributions	$349,572
Government Grants	$39,000
Program Services	$70,065
Investments	$31,197
Special Events	$0
Sales	$0
Other	$42,780
Total Revenue	$532,614

Expenses
Program Services	$323,892
Administration	$25,938
Fundraising	$0
Total Expenses	$349,830
Net Gain/Loss	$182,784

Functional expenses
Accounting Fees	$26,324
Advertising & Promotion	$8,526
Information Technology Expenses	$0
Insurance Expenses	$15,036
Interest Expenses	$7,238
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$231,980
Government Grants	$39,000
Program Services	$80,170
Investments	$6,824
Special Events	$0
Sales	$0
Other	$52,216
Total Revenue	$410,190

Expenses
Program Services	$298,488
Administration	$24,288
Fundraising	$12,198
Total Expenses	$334,974
Net Gain/Loss	$75,216

Functional expenses
Accounting Fees	$11,443
Advertising & Promotion	$5,414
Information Technology Expenses	$0
Insurance Expenses	$21,429
Interest Expenses	$8,019
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$12,198

Revenue
Contributions	$493,918
Government Grants	$10,000
Program Services	$46,813
Investments	($13,863)
Special Events	$0
Sales	$0
Other	$45,586
Total Revenue	$582,454

Expenses
Program Services	$265,690
Administration	$21,890
Fundraising	$16,471
Total Expenses	$304,051
Net Gain/Loss	$278,403

Functional expenses
Accounting Fees	$8,205
Advertising & Promotion	$4,185
Information Technology Expenses	$0
Insurance Expenses	$14,319
Interest Expenses	$8,050
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$16,471

Revenue
Contributions	$730,673
Government Grants	$10,000
Program Services	$31,780
Investments	$0
Special Events	$0
Sales	$0
Other	$43,880
Total Revenue	$816,333

Expenses
Program Services	$281,573
Administration	$23,482
Fundraising	$16,470
Total Expenses	$321,525
Net Gain/Loss	$494,808

Functional expenses
Accounting Fees	$6,294
Advertising & Promotion	$3,305
Information Technology Expenses	$0
Insurance Expenses	$17,407
Interest Expenses	$6,660
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$16,470

Revenue
Contributions	$392,199
Government Grants	$16,609
Program Services	$46,129
Investments	$62
Special Events	$0
Sales	$0
Other	$56,397
Total Revenue	$511,396

Expenses
Program Services	$343,526
Administration	$26,051
Fundraising	$20,481
Total Expenses	$390,058
Net Gain/Loss	$121,338

Functional expenses
Accounting Fees	$8,159
Advertising & Promotion	$4,118
Information Technology Expenses	$0
Insurance Expenses	$13,345
Interest Expenses	$6,151
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$20,481

Revenue
Contributions	$204,720
Government Grants	$16,920
Program Services	$36,182
Investments	($40,724)
Special Events	$0
Sales	$0
Other	$62,014
Total Revenue	$279,112

Expenses
Program Services	$415,647
Administration	$28,199
Fundraising	$0
Total Expenses	$443,846
Net Gain/Loss	($164,734)

Functional expenses
Accounting Fees	$10,967
Advertising & Promotion	$3,485
Information Technology Expenses	$0
Insurance Expenses	$14,994
Interest Expenses	$7,552
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$225,406
Government Grants	$93,411
Program Services	$41,741
Investments	$21
Special Events	$0
Sales	$0
Other	$37,186
Total Revenue	$397,765

Expenses
Program Services	$438,679
Administration	$31,941
Fundraising	$0
Total Expenses	$470,620
Net Gain/Loss	($72,855)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,120
Information Technology Expenses	$0
Insurance Expenses	$15,221
Interest Expenses	$6,963
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Revenue
Contributions	$241,468
Government Grants	$81,336
Program Services	$88,072
Investments	$24
Special Events	$0
Sales	$0
Other	$49,793
Total Revenue	$460,693

Expenses
Program Services	$490,243
Administration	$27,022
Fundraising	$0
Total Expenses	$517,265
Net Gain/Loss	($56,572)

Functional expenses
Accounting Fees	$0
Advertising & Promotion	$2,943
Information Technology Expenses	$0
Insurance Expenses	$18,632
Interest Expenses	$6,264
Investment Management Fees	$0
Legal Fees	$0
Pension Plan Contributions	$0
Professional Fundraising Expenses	$0

Finger Lakes SPCA, Inc.

Balance sheet

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

The balance sheet gives a snapshot of the financial health of an organization at a particular point in time. An organization's total assets should generally exceed its total liabilities, or it cannot survive long, but the types of assets and liabilities must also be considered. For instance, an organization's current assets (cash, receivables, securities, etc.) should be sufficient to cover its current liabilities (payables, deferred revenue, current year loan, and note payments). Otherwise, the organization may face solvency problems. On the other hand, an organization whose cash and equivalents greatly exceed its current liabilities might not be putting its money to best use.

Fiscal year ending: Download Data

Assets	Jan 01, 2008	Dec 31, 2008	Change
Contributions	$288,124
Cash & Equivalents	$34,092	$93,906	$59,814
Fixed Assets (LBE - Depreciation)	$20,478	$314,747	$294,269
Other	$0	$0	$0
Total Assets	$54,570	$408,653	$354,083

Liabilities	Jan 01, 2008	Dec 31, 2008	Change
Total Liabilities	$14,129	$224,743	$210,614

Fund balance	Jan 01, 2008	Dec 31, 2008	Change
Net Assets	$40,441	$183,910	$143,469

Assets	Jan 01, 2009	Dec 31, 2009	Change
Contributions	$138,007
Cash & Equivalents	$93,906	$75,757	($18,149)
Fixed Assets (LBE - Depreciation)	$314,747	$332,017	$17,270
Other	$0	$0	$0
Total Assets	$408,653	$407,774	($879)

Liabilities	Jan 01, 2009	Dec 31, 2009	Change
Total Liabilities	$222,943	$211,990	($10,953)

Fund balance	Jan 01, 2009	Dec 31, 2009	Change
Net Assets	$185,710	$195,784	$10,074

Assets	Jan 01, 2010	Dec 31, 2010	Change
Contributions	$274,510
Cash & Equivalents	$75,757	$120,834	$45,077
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$0	$620	$620
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$332,017	$369,364	$37,347
Other	$0	$0	$0
Total Assets	$407,774	$490,818	$83,044

Liabilities	Jan 01, 2010	Dec 31, 2010	Change
Accounts Payable	$3,099	$3,430	$331
Grants Payable	$0	$0	$0
Deferred Revenue	$0	$0	$0
Loans and Notes	$208,891	$202,263	($6,628)
Tax-Exempt Bond Liabilities	$0	$0	$0
Other	$0	$0	$0
Total Liabilities	$211,990	$205,693	($6,297)

Fund balance	Jan 01, 2010	Dec 31, 2010	Change
Temporarily Restricted Net Assets	$72,815	$116,039	$43,224
Permanently Restricted Net Assets	$0	$0	$0
Total Restricted Net Assets	$72,815	$116,039	$43,224
Unrestricted Net Assets	$122,969	$169,086	$46,117
Net Assets	$195,784	$285,125	$89,341

Assets	Jan 01, 2011	Dec 31, 2011	Change
Contributions	$221,288
Cash & Equivalents	$120,834	$91,511	($29,323)
Accounts Receivable	$0	$0	$0
Pledges & Grants Receivable	$0	$0	$0
Receivable, Other	$0	$0	$0
Inventories for Sale or Use	$0	$0	$0
Investment, Securities	$620	$0	($620)
Investment, Other	$0	$0	$0
Fixed Assets (LBE - Depreciation)	$369,364	$405,281	$35,917
Other	$0	$0	$0
Total Assets	$490,818	$496,792	$5,974

Finger Lakes SPCA, Inc.

Financial trends analysis Glossary & formula definitions

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

This snapshot of Finger Lakes SPCA, Inc.’s financial trends applies Nonprofit Finance Fund® analysis to data hosted by GuideStar. While it highlights the data that matter most, remember that context is key – numbers only tell part of any story.

Created in partnership with

Fiscal year: Jan 01 - Dec 31 View full report Download data

Business model indicators

Profitability	2017	2018	2019	2020	2021
Unrestricted surplus (deficit) before depreciation	$698,543	$235,465	-$99,743	$3,837	$14,266
As % of expenses	227.4%	68.7%	-25.1%	0.9%	3.0%
Unrestricted surplus (deficit) after depreciation	$684,217	$188,058	-$146,007	-$43,164	-$32,609
As % of expenses	212.8%	48.2%	-32.9%	-9.2%	-6.3%

Revenue composition
Total revenue (unrestricted & restricted)	$816,333	$511,396	$279,112	$397,765	$460,693
Total revenue, % change over prior year	40.2%	-37.4%	-45.4%	42.5%	15.8%
Program services revenue	3.9%	9.0%	13.0%	10.5%	19.1%
Membership dues	0.0%	0.0%	0.0%	0.0%	0.0%
Investment income	0.0%	0.0%	0.1%	0.0%	0.0%
Government grants	1.2%	3.2%	6.1%	23.5%	17.7%
All other grants and contributions	89.5%	76.7%	73.3%	56.7%	52.4%
Other revenue	5.4%	11.0%	7.6%	9.3%	10.8%

Expense composition
Total expenses before depreciation	$307,199	$342,651	$397,582	$423,619	$470,390
Total expenses, % change over prior year	5.0%	11.5%	16.0%	6.5%	11.0%
Personnel	46.5%	42.4%	40.6%	43.9%	41.3%
Professional fees	7.4%	8.4%	2.8%	2.7%	2.9%
Occupancy	8.4%	9.1%	9.0%	9.2%	6.8%
Interest	2.2%	1.8%	1.9%	1.6%	1.3%
Pass-through	0.0%	0.0%	0.0%	0.0%	0.0%
All other expenses	35.6%	38.3%	45.7%	42.6%	47.7%

Full cost components (estimated)	2017	2018	2019	2020	2021
Total expenses (after depreciation)	$321,525	$390,058	$443,846	$470,620	$517,265
One month of savings	$25,600	$28,554	$33,132	$35,302	$39,199
Debt principal payment	$10,593	$11,348	$19,870	$11,201	$11,958
Fixed asset additions	$703,645	$197,720	$0	$0	$0
Total full costs (estimated)	$1,061,363	$627,680	$496,848	$517,123	$568,422

Capital structure indicators

Liquidity	2017	2018	2019	2020	2021
Months of cash	8.9	7.6	4.3	2.6	2.4
Months of cash and investments	8.9	7.6	4.3	2.6	2.4
Months of estimated liquid unrestricted net assets	-1.0	0.4	-1.8	-2.0	-1.5

Balance sheet composition	2017	2018	2019	2020	2021
Cash	$228,075	$215,601	$143,826	$92,993	$96,003
Investments	$0	$0	$0	$0	$0
Receivables	$33,573	$20,056	$9,712	$11,559	$0
Gross land, buildings, equipment (LBE)	$2,086,406	$2,284,126	$2,256,491	$2,272,198	$2,272,298
Accumulated depreciation (as a % of LBE)	4.4%	6.1%	8.2%	10.3%	12.3%
Liabilities (as a % of assets)	9.1%	8.8%	5.8%	5.7%	5.8%
Unrestricted net assets	$1,968,871	$2,156,929	$2,010,922	$1,967,758	$1,935,149
Temporarily restricted net assets	$169,890	$103,170	N/A	N/A	N/A
Permanently restricted net assets	$0	$0	N/A	N/A	N/A
Total restricted net assets	$169,890	$103,170	$84,443	$54,752	$32,345
Total net assets	$2,138,761	$2,260,099	$2,095,365	$2,022,510	$1,967,494

Key data checks

Key data checks	2017	2018	2019	2020	2021
Material data errors	No	No	No	No	No

Operations

The people, governance practices, and partners that make the organization tick.

Documents

Letter of Determination is not available for this organization

Form 1023/1024 is not available for this organization

Executive Director

Ms. Vicki Mosgrove

Vicki S. Mosgrove, Executive Director, has been the head of the Finger Lakes SPCA since 1991. Ms. Mosgrove has spearheaded many improvements and programs in her tenure as E.D. She holds a two year Marketing Management Degree and has attended many humane training programs and conferences.

Number of employees

Source: IRS Form 990

Finger Lakes SPCA, Inc.

Officers, directors, trustees, and key employees

SOURCE: IRS Form 990

Compensation

Other

Show data for fiscal year

Compensation data

Download up to 5 most recent years of officer and director compensation data for this organization

There are no highest paid employees recorded for this organization.

Finger Lakes SPCA, Inc.

Board of directors
as of 11/17/2023

SOURCE: Self-reported by organization

Board of directors data

Download the most recent year of board of directors data for this organization

Board chair

Jean Peterson

William Decker

Nancy Latour

Heidi Stewart

Board leadership practices

SOURCE: Self-reported by organization

GuideStar worked with BoardSource, the national leader in nonprofit board leadership and governance, to create this section.

Board orientation and education
Does the board conduct a formal orientation for new board members and require all board members to sign a written agreement regarding their roles, responsibilities, and expectations? Yes
CEO oversight
Has the board conducted a formal, written assessment of the chief executive within the past year ? Yes
Ethics and transparency
Have the board and senior staff reviewed the conflict-of-interest policy and completed and signed disclosure statements in the past year? Yes
Board composition
Does the board ensure an inclusive board member recruitment process that results in diversity of thought and leadership? Yes
Board performance
Has the board conducted a formal, written self-assessment of its performance within the past three years? Yes

Organizational demographics

SOURCE: Self-reported; last updated 10/20/2022

Candid has made improvements to the race and ethnicity options.

Who works and leads organizations that serve our diverse communities? Candid partnered with CHANGE Philanthropy on this demographic section.

Leadership

The organization's leader identifies as:

Race & ethnicity

White/Caucasian/European

Gender identity

Female, Not transgender (cisgender)

Sexual orientation

Heterosexual or straight

Disability status

Person without a disability

Race & ethnicity

No data

Gender identity

No data

Sexual orientation

No data

Disability

No data

Equity strategies

Last updated: 06/10/2023

GuideStar partnered with Equity in the Center - an organization that works to shift mindsets, practices, and systems to increase racial equity - to create this section. Learn more

Data

We review compensation data across the organization (and by staff levels) to identify disparities by race.
We ask team members to identify racial disparities in their programs and / or portfolios.

Finger Lakes SPCA, Inc.

We Speak for Those Who Cannot Speak for Themselves

Mission

Is this your nonprofit?

Programs and results

What we aim to solve

This profile needs more info.

Our programs

Project Catnip

Volunteer Program

Adoption Program

Humane Education

Canine Training

Where we work

Financials

Financial documents

Revenue vs. expenses: breakdown

Liquidity in 2021 info

0.79

Months of cash in 2021 info

2.4

Fringe rate in 2021 info

0%

Funding sources info

Assets & liabilities info

Financial data

Digitizing IRS form 990 data

Finger Lakes SPCA, Inc.

Finger Lakes SPCA, Inc.

Finger Lakes SPCA, Inc.

Business model indicators

Capital structure indicators

Key data checks

Operations

Documents

Executive Director

Ms. Vicki Mosgrove

Number of employees

Finger Lakes SPCA, Inc.

Compensation data

Finger Lakes SPCA, Inc.

Board of directors data

Jean Peterson

Board leadership practices

Board orientation and education

CEO oversight

Ethics and transparency

Board composition

Board performance

Organizational demographics

Leadership

Race & ethnicity

Gender identity

Sexual orientation

Disability

Equity strategies

Liquidity in 2021

Months of cash in 2021

Fringe rate in 2021

Funding sources

Assets & liabilities