Rochester Society for the Prevention of Cruelty to Children

Analysis

Rochester Society for the Prevention of Cruelty to Children is a registered charity in United States, based in Rochester, NY. It received its IRS tax-exemption ruling in May 1960, 66 years ago. Its declared purposes cover crime and legal-related, which this site groups under human rights and equality. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Rochester Society for the Prevention of Cruelty to Children reported income of $6.7m and spending of $6.7m, spending 101% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $5.4m to $6.7m (+25%), an average of +5.7% a year. The sharpest change came in the year to December 2020, when income rose by 15%. Over the whole period it spent 100% of the income it received.

Among 9,611 United States charities whose main cause is human rights and equality and that reported income, Rochester Society for the Prevention of Cruelty to Children sits at the 95th percentile: it is larger than about 95% of them. Against every charity in United States with reported income it ranks in the 93rd percentile, and in the 91st percentile within NY. Charities of a similar size with the same main cause include Center for American Liberty ($6.6m), Dependency Legal Services ($6.7m) and Alaska Native Justice Center Inc ($6.6m).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 100% and program service revenue 0.1% of the total. Compensation of current officers, directors and key employees was $137k (2.0% of expenses). Other salaries and wages came to $4.9m. At year end it held assets of $3.3m against liabilities of $1.1m, net assets of $2.2m. It reported 135 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.