Finger Lakes SPCA, Inc.

We Speak for Those Who Cannot Speak for Themselves

aka Finger Lakes Humane Society   |   Bath, NY   |
GuideStar Charity Check

Finger Lakes SPCA, Inc.

EIN: 16-0772023


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


Executive Director

Ms. Vicki Mosgrove

Main address

72 Cameron St.

Bath, NY 14810 USA

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Formerly known as

Bath Animal Shelter



Subject area info

Domesticated animals

Population served info


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


Programs and results

What we aim to solve

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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.

Population(s) Served

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.

Population(s) Served

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

Population(s) Served

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.

Population(s) Served

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

Population(s) Served

Where we work


Finger Lakes SPCA, Inc.
Fiscal year: Jan 01 - Dec 31

Revenue vs. expenses:  breakdown

SOURCE: IRS Form 990 info
Note: When component data are not available, the graph displays the total Revenue and/or Expense values.

Liquidity in 2021 info

SOURCE: IRS Form 990


Average of 1.91 over 10 years

Months of cash in 2021 info

SOURCE: IRS Form 990


Average of 5.7 over 10 years

Fringe rate in 2021 info

SOURCE: IRS Form 990


Average of 1% over 10 years

Funding sources info

Source: IRS Form 990

Assets & liabilities info

Source: IRS Form 990

Financial data

SOURCE: IRS Form 990

Finger Lakes SPCA, Inc.

Revenue & expenses

Fiscal Year: Jan 01 - Dec 31

SOURCE: IRS Form 990 info

Fiscal year ending: cloud_download Download Data

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: cloud_download Download Data

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.

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Business model indicators

Profitability info 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 info
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 info
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) info 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 info 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 info 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 info 2017 2018 2019 2020 2021
Material data errors No No No No No


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

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

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

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

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


The organization's leader identifies as:

Race & ethnicity
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


No data

Sexual orientation

No data


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

  • 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.