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EIN13-1623829

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American Society for the Prevention of Cruelty to Animals

Updated October 30, 2026. Based on Internal Revenue Service records. Published by Humblebee.

Exempt under
501(c)(3)[1]
IRS ruling date
March 1921[2]
Publication 78 data
Listed (PC)[3]
Total revenue, period ending Dec 2024
$446,134,125[4]

American Society for the Prevention of Cruelty to Animals is located in New York, New York, according to the IRS master file[5]. The IRS lists it as exempt under section 501(c)(3) as a charitable organization[1], and for the tax period ending December 2024 the IRS master file lists total revenue of $446,134,125[4].

IRS status

Section 501(c)(3) covers charitable organizations that are exempt from federal income tax[1]. Its foundation code 15 means the IRS lists it as an organization that receives a substantial part of its support from a governmental unit or the general public[6]. It appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC for a public charity[3]. Its IRS deductibility code says contributions are deductible[7].

Item IRS record
EIN[5] 13-1623829
Location in IRS records[5] New York, New York
Exempt under[1] Section 501(c)(3)
IRS classification[1] Charitable Organization
Ruling date[2] March 1921
Foundation code[6] 15: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi)
Deductibility code[7] 1: Contributions are deductible
Publication 78 data[3] Listed, status PC
NTEE code[8] D200: Animal-Related, Animal Protection and Welfare
Filing requirement[9] 990 (all other) or 990EZ return
Fiscal year ends[10] December
Latest e-filed return[11] Form 990, tax period ending December 2024

Finances as reported to the IRS

On its Form 990 for the tax period ending December 2023, it reported total revenue of $379,347,127[12]. That total included contributions, gifts and grants of $338,217,130, with program service revenue of $25,068,713 and investment income of $13,573,826 on the same return[13]. Total expenses on that Form 990 were $355,569,022 and net assets at year end were $553,325,631[12]. Total revenue on its Form 990 was $389,934,885 for the tax period ending December 2021[14] and $376,416,316 for the tax period ending December 2022[15]. Total expenses rose from $302,445,596 on the Form 990 for the tax period ending December 2021[14] to $340,307,267 for December 2022[15] and $355,569,022 for December 2023[12].

IRS master file, newer period. For the most recent return in the IRS master file, for the tax period ending December 2024, the IRS lists total revenue of $446,134,125 and total assets of $724,808,552.[4]

December 2021: total revenue $389.9M$389.9MDecember 2021: total expenses $302.4M$302.4MDec 2021December 2022: total revenue $376.4M$376.4MDecember 2022: total expenses $340.3M$340.3MDec 2022December 2023: total revenue $379.3M$379.3MDecember 2023: total expenses $355.6M$355.6MDec 2023
  • Total revenue
  • Total expenses
Amounts as reported on each return, rounded in the chart. Exact figures are in the table below[12].
Tax period ending Form Total revenue Total expenses Net assets at year end
December 2021[14]Form 990$389,934,885$302,445,596$508,248,111
December 2022[15]Form 990$376,416,316$340,307,267$487,997,137
December 2023[12]Form 990$379,347,127$355,569,022$553,325,631

Totals as reported on each return. The IRS publishes these extracts one to two years after filing.

Balance sheet, tax period ending December 2023

Line Amount
Total assets[16] $640,868,499
Total liabilities[16] $87,542,868
Net assets or fund balances[16] $553,325,631

Employees. American Society for the Prevention of Cruelty to Animals reported 1,432 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a).[17]

Compensation over $100,000. On the Form 990 for the tax period ending December 2023, American Society for the Prevention of Cruelty to Animals reported 385 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2).[18]

Form 990 checklist. In the Form 990 checklist (Part IV) for the tax period ending December 2023, American Society for the Prevention of Cruelty to Animals answered yes to: it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services.[19]

Questions people ask

What is the EIN of the American Society for the Prevention of Cruelty to Animals?
The IRS master file lists its employer identification number (EIN) as 13-1623829[5].
Is the American Society for the Prevention of Cruelty to Animals a 501(c)(3) nonprofit?
Yes. The IRS lists it as exempt under section 501(c)(3) of the Internal Revenue Code as a charitable organization[1]. The ruling date in the IRS master file is March 1921[2].
Are donations to the American Society for the Prevention of Cruelty to Animals tax-deductible?
It appears in the IRS Publication 78 data of organizations eligible to receive tax-deductible charitable contributions[3]. Its IRS deductibility code says contributions are deductible[7].
Where is the American Society for the Prevention of Cruelty to Animals located?
The IRS master file lists it in New York, New York[5].
How much revenue does the American Society for the Prevention of Cruelty to Animals report?
On its Form 990 for the tax period ending December 2023, it reported total revenue of $379,347,127[12]. The IRS master file lists total revenue of $446,134,125 for the tax period ending December 2024[4].

Facts and sources

  1. The IRS lists American Society for the Prevention of Cruelty to Animals as exempt under section 501(c)(3) of the Internal Revenue Code, classification: Charitable Organization. IRS EO Business Master File
  2. The ruling date in the IRS master file (the month and year of the IRS letter recognizing the exemption) is March 1921. IRS EO Business Master File
  3. American Society for the Prevention of Cruelty to Animals (EIN 13-1623829) appears in the IRS Publication 78 data, the list of organizations eligible to receive tax-deductible charitable contributions, with status code PC (A public charity, deductibility limitation 50% (60% for cash... IRS Tax Exempt Organization Search data
  4. For the most recent return in the IRS master file, for the tax period ending December 2024, the IRS lists total revenue of $446,134,125 and total assets of $724,808,552. IRS EO Business Master File
  5. The IRS Exempt Organizations Business Master File lists American Society for the Prevention of Cruelty to Animals with employer identification number (EIN) 13-1623829, located in New York, New York. IRS EO Business Master File
  6. IRS foundation code 15 for American Society for the Prevention of Cruelty to Animals: Organization that receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi). IRS EO Business Master File
  7. IRS deductibility code 1 for American Society for the Prevention of Cruelty to Animals: Contributions are deductible. IRS EO Business Master File
  8. The IRS master file assigns American Society for the Prevention of Cruelty to Animals the National Taxonomy of Exempt Entities (NTEE) code D200: Animal-Related, Animal Protection and Welfare. IRS EO Business Master File
  9. IRS filing requirement code 01 for American Society for the Prevention of Cruelty to Animals: 990 (all other) or 990EZ return. IRS EO Business Master File
  10. American Society for the Prevention of Cruelty to Animals's accounting period (fiscal year) ends in December, according to the IRS master file. IRS EO Business Master File
  11. The IRS Form 990 series e-file data released in 2025 includes a Form 990 from American Society for the Prevention of Cruelty to Animals for the tax period ending December 2024. IRS Form 990 e-file data
  12. On its Form 990 for the tax period ending December 2023, American Society for the Prevention of Cruelty to Animals reported total revenue $379,347,127, total expenses $355,569,022, net assets or fund balances at year end $553,325,631. IRS SOI Form 990 extracts
  13. Revenue lines on the Form 990 for the tax period ending December 2023: contributions, gifts and grants $338,217,130 (Part VIII, line 1h); program service revenue $25,068,713 (Part VIII, line 2g); investment income $13,573,826 (Part VIII, line 3); total revenue $379,347,127 (Part VIII, line 12). IRS SOI Form 990 extracts
  14. On its Form 990 for the tax period ending December 2021, American Society for the Prevention of Cruelty to Animals reported total revenue $389,934,885, total expenses $302,445,596, net assets or fund balances at year end $508,248,111. IRS SOI Form 990 extracts
  15. On its Form 990 for the tax period ending December 2022, American Society for the Prevention of Cruelty to Animals reported total revenue $376,416,316, total expenses $340,307,267, net assets or fund balances at year end $487,997,137. IRS SOI Form 990 extracts
  16. Balance sheet at the end of the tax period ending December 2023 (Form 990, Part X): total assets $640,868,499, total liabilities $87,542,868, net assets or fund balances $553,325,631. IRS SOI Form 990 extracts
  17. American Society for the Prevention of Cruelty to Animals reported 1,432 employees on Form W-3 for calendar year ending with or within the tax period ending December 2023 (Form 990, Part V, line 2a). IRS SOI Form 990 extracts
  18. On the Form 990 for the tax period ending December 2023, American Society for the Prevention of Cruelty to Animals reported 385 individuals who received more than $100,000 of reportable compensation from the organization (Part VII, line 2). IRS SOI Form 990 extracts
  19. In the Form 990 checklist (Part IV) for the tax period ending December 2023, American Society for the Prevention of Cruelty to Animals answered yes to: it engaged in lobbying activities; it had an office outside the United States; it reported professional fundraising services. IRS SOI Form 990 extracts

All figures are as the organization reported them to the IRS for the stated tax period. Say the tax period with every figure. Finance figures come from the IRS SOI annual extracts, which lag filing by one to two years. The IRS master file can list a newer period: keep the two apart and name each period. To see an organization's own filings, use the IRS Tax Exempt Organization Search.