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Nonprofit · EIN 95-1738153

LOS ANGELES S P C A

Tax-exempt · LOS ANGELES, CA 90016

Financials

$8.2M$8.1M2022$12M$8.9M2023$13.4M$10M2024
Revenue Expenses · by fiscal year end
Financials of LOS ANGELES S P C A by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$13,433,897$9,960,476$3,473,421$71,108,517$7,152,049$63,956,468
August 31, 2024990$11,953,442$8,925,253$3,028,189$64,280,951$7,034,208$57,246,743
August 31, 2023990$8,167,445$8,057,941$109,504$55,563,998$6,769,125$48,794,873
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$9,627,868
of which government grants
$1,163,899
Program service revenue
$1,664,595
Investment income
$2,002,957
Royalties
$38,868
Net gain from sales of assets
$405,278
Net income from sales of inventory
$99,609
Other revenue
$138,477

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$720,099
Other salaries and wages
$3,522,931
Salaries, compensation and benefits (total)
$5,399,438
Professional fundraising fees
$0
Legal fees
$521,127
Accounting fees
$39,500
Occupancy
$648,042
Travel
$10,812
Depreciation
$340,865
Program services (functional)
$8,172,398
Management and general (functional)
$841,379
Fundraising (functional)
$946,699

Balance sheet and other

Total assets, start of year
$64,280,951
Total assets, end of year
$71,108,517
Total liabilities, end of year
$7,152,049
Net assets, end of year
$63,956,468
Land, buildings and equipment
$9,609,158
Publicly traded securities
$59,312,234
Net assets without donor restrictions
$63,777,856
Net assets with donor restrictions
$178,612
Gross receipts
$21,796,710
Employees
93
Volunteers
565
Year formed
1877
State of legal domicile
CA

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended August 31, 2025, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
MADELINE BERNSTEINPRESIDENT
Officer
40$310,985$32,681
BRENDA JAMESCHIEF FINANCIAL OFFICER
Officer
40$171,846$21,203
ELIZABETH PELAYOSR. VICE PRESIDENT
Officer
40$171,587$11,797
MIRIAM DAVENPORTVICE PRESIDENT
Highest-paid employee
40$145,851$33,628
BRITTIN ROSS DVMDIRECTOR OF VETERINARY SERVICES
Highest-paid employee
40$129,117$21,273
ROLLIN RANSOM ESQCHAIRMAN
Trustee or director, Officer
1$0$0
GEORGE G STRONG JRVICE CHAIR
Trustee or director, Officer
1$0$0
BART ZITNITSKYTREASURER
Trustee or director, Officer
1$0$0
COLETTE MAGNETTASECRETARY/DIRECTOR
Trustee or director, Officer
1$0$0
RONALD B TUROVSKYDIRECTOR
Trustee or director
1$0$0
TEENA HOSTOVITCHDIRECTOR
Trustee or director
1$0$0
BEN CRISOLOGODIRECTOR
Trustee or director
1$0$0
REBECCA NELSONDIRECTOR
Trustee or director
1$0$0
990 for the year ended August 31, 2024: 14 people
NameTitleHours / weekCompensationOther / benefits
MADELINE BERNSTEINPRESIDENT
Officer
40$297,729$31,254
ELIZABETH PELAYOSR. VICE PRESIDENT
Officer
40$167,321$11,508
MIRIAM DAVENPORTVICE PRESIDENT
Officer
40$142,388$31,492
BRITTIN ROSS DVMDIRECTOR OF VETERINARY SERVICES
Highest-paid employee
40$140,805$20,750
KOREY DAVISINFORMATION TECHNOLOGY
Highest-paid employee
40$120,247$19,648
ROLLIN RANSOM ESQCHAIRMAN
Trustee or director, Officer
1$0$0
GEORGE G STRONG JRVICE CHAIR
Trustee or director, Officer
1$0$0
BART ZITNITSKYTREASURER
Trustee or director, Officer
1$0$0
COLETTE MAGNETTASECRETARY/DIRECTOR
Trustee or director, Officer
1$0$0
RONALD B TUROVSKYDIRECTOR
Trustee or director
1$0$0
DOUGLAS PAINTERDIRECTOR (THRU 10/2023)
Trustee or director
1$0$0
TEENA HOSTOVITCHDIRECTOR
Trustee or director
1$0$0
BEN CRISOLOGODIRECTOR
Trustee or director
1$0$0
REBECCA NELSONDIRECTOR
Trustee or director
1$0$0
990 for the year ended August 31, 2023: 15 people
NameTitleHours / weekCompensationOther / benefits
MADELINE BERNSTEINPRESIDENT
Officer
40$280,296$35,415
MIRIAM DAVENPORTVICE PRESIDENT
Officer
40$137,255$41,171
ELIZABETH PELAYOSR. VICE PRESIDENT
Officer
40$161,477$14,117
BRITTIN ROSS DVMDIRECTOR OF VETERINARY SERVICES
Highest-paid employee
40$141,142$25,107
KOREY DAVISINFORMATION TECHNOLOGY
Highest-paid employee
40$108,211$21,842
ROLLIN RANSOM ESQCHAIRMAN
Trustee or director, Officer
1$0$0
GEORGE G STRONG JRVICE CHAIR
Trustee or director, Officer
1$0$0
BART ZITNITSKYTREASURER
Trustee or director, Officer
1$0$0
COLETTE MAGNETTASECRETARY/DIRECTOR
Trustee or director, Officer
1$0$0
EVE M CODDONDIRECTOR
Trustee or director
1$0$0
RONALD B TUROVSKYDIRECTOR
Trustee or director
1$0$0
DOUGLAS PAINTERDIRECTOR
Trustee or director
1$0$0
TEENA HOSTOVITCHDIRECTOR
Trustee or director
1$0$0
BEN CRISOLOGODIRECTOR
Trustee or director
1$0$0
REBECCA NELSONDIRECTOR
Trustee or director
1$0$0

Address and contacts

Address (IRS master file)
5026 W JEFFERSON BLVD, LOS ANGELES, CA 90016-3925
Principal officer (990 for 2024)
MADELINE BERNSTEIN, 5026 W JEFFERSON BLVD, LOS ANGELES, CA 90016
Signed the 990
MADELINE BERNSTEIN, PRESIDENT
Phone
(323) 730-5300
Return prepared by
WINDES INC

California records

California keeps its own records of charities and corporations. Search them by EIN 95-1738153 or by the name LOS ANGELES S P C A.

Attorney General, Registry of Charities and Fundraisers
Registration status and filed reports (CT-TR-1, RRF-1)

Mission

SPCALA IS DEDICATED TO THE PREVENTION OF CRUELTY TO ANIMALS THROUGH EDUCATION, LAW ENFORCEMENT, INTERVENTION AND ADVOCACY.

990 for the year ended August 31, 2025

Program accomplishments

  • 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.
    Expenses $7,154,366 · revenue $1,699,994
  • 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.
    Expenses $493,854 · revenue $64,110
  • 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.
    Expenses $407,666 · revenue $50
  • 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.
    Expenses $116,512 · revenue $50

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025990 on file

IRS record

EIN
95-1738153
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1934
Accounting year ends
August
Files
Form 990 or 990-EZ
Category (NTEE)
Animal-related (D200)
Assets (IRS master file)
$71,108,517
Income (IRS master file)
$21,796,710

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$13,433,897$9,960,476$71,108,517XML
990August 2024$11,953,442$8,925,253$64,280,951XML
990August 2023$8,167,445$8,057,941$55,563,998XML
990August 2022$14,456,698$8,029,385$53,003,702IRS
990August 2021–––IRS
990August 2020–––IRS
990August 2019–––IRS
990August 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 95-1738153).

Questions about LOS ANGELES S P C A

What is the EIN of LOS ANGELES S P C A?
The employer identification number (EIN) of LOS ANGELES S P C A is 95-1738153.
Is LOS ANGELES S P C A tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1934.
Are donations to LOS ANGELES S P C A tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOS ANGELES S P C A file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of LOS ANGELES S P C A due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOS ANGELES S P C A last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of LOS ANGELES S P C A?
The 990 for the year ended August 31, 2025 names MADELINE BERNSTEIN.
Who are the officers and directors of LOS ANGELES S P C A?
The 990 for the year ended August 31, 2025 lists 13 people; 5 received compensation from the organization, the highest $310,985 (MADELINE BERNSTEIN, PRESIDENT).
How much revenue does LOS ANGELES S P C A have?
On its 990 for the year ended August 31, 2025 it reported revenue of $13,433,897, expenses of $9,960,476 and total assets of $71,108,517 at year end.

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