Citizens for Arts to Zoo

Nonprofit profile at a glance

EIN
841261583
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2023, Form 990-N 2012
Location
Denver, CO, USA
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$207,401
Expenses
$158,449
Assets
$345,238
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

12 people listed

Executive titles in this filing

  • HAL LOGAN (PRESIDENT)

Highest reported compensation

  • FLOYD CIRULI (SECRETARY): $104,562 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organizations mission is to educate the public to obtain and maintain support for the seven-county Denver Metropolitan Scientific and Cultural Familities District which provides funding for arts and cultural 501c3 organizations.

What it reported doing in 2025

Educating the public to obtain and maintain support for the seven-county Denver Metropolitan Scientific and Cultural Facilities District.

Operating model

Revenue model
Donor-supported. 96% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 97% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 75
  • Transparency & Controls: 92
  • Accountability: 59
  • Sustainability: 62
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.5%; rating input score 76
  • Program expense ratio: 97.5%; rating input score 98
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 91.7%; rating input score 92; 27th percentile among comparable filings
  • Governance controls: 1 of 8 controls in place; rating input score 12
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 23.6%; rating input score 75; 75th percentile among comparable filings
  • Total-asset coverage ratio: 2.18; rating input score 61; 61st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 66%; rating input score 1; 1st percentile among comparable filings

Growth

  • Program expense growth: -16.1% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: -13.1% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 1.5% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: 75.5% of revenue deployed · 97.5% of spending went to programs
  • Governance: 11 of 12 board members independent · 1 of 8 filing controls reported
  • Programs: 2 filed program accomplishments · $155K in reported program spending
  • Leadership: top reported pay $105K · 12 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 4 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 1/100.