Columbus Zoological Park Association

Nonprofit profile at a glance

EIN
314390844
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Powell, OH, USA
Phone
6146453400
Rating
83
Verdict
STRONG
Rating confidence
Standard
Sector
Zoo, Zoological Society

Official website

Reported finances

Revenue
$88,819,571
Expenses
$79,436,914
Assets
$314,140,606
Liabilities
$21,902,650

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

31 people listed

Executive titles in this filing

  • THOMAS SCHMID (CHIEF EXECUTIVE OFFICER)

Highest reported compensation

  • THOMAS SCHMID (CHIEF EXECUTIVE OFFICER): $728,485 total reported compensation
  • JENNIFER RYAN (SVP OF OPERATIONS AND SUSTAINABILITY): $328,262 total reported compensation
  • CARMAN WIRTZ (SVP OF HUMAN RESOURCES): $320,881 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Empowering people. Saving wildlife.

What it reported doing in 2024

The columbus zoo and aquarium is a spacious 600-acre complex, which is home to more than 5,800 animals, representing over 600 species from around the world. The columbus zoo's mission,"empowering people. Saving wildlife.", is the foundation of all we do through education programs for children and providing people of all ages an opportunity to connect with the world around them. The zoo also makes a global impact, contributing funds to support positive local and global conservation.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 96% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 79
  • Accountability: 100
  • Sustainability: 72
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 75.7%; rating input score 76
  • Program expense ratio: 82.6%; rating input score 83
  • Fundraising efficiency: $22.26 raised per $1 spent on fundraising; rating input score 60; 60th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 90%; rating input score 90; 4th percentile among comparable filings
  • Pay-setting controls: 5 of 6 controls in place; rating input score 83
    • Compensation committee: Missing
    • Independent consultant: Pass
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 2 of 8 controls in place; rating input score 25
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Pass
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 93%; rating input score 93; 25th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 77th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 10.6%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 3.95; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0.07; rating input score 86; 86th percentile among comparable filings
  • Officer compensation ratio: 4.1%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: 1.4% per year; rating input score 100; 12th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 29th percentile among comparable filings
  • Asset growth: 4.6% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: 75.7% of revenue deployed · 82.6% of spending went to programs
  • Governance: 21 of 21 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $65.6M in reported program spending
  • Leadership: top reported pay $728K · 31 people listed · 5 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.8M reported
  • Consistency: 42 of 45 current checks pass · 3 findings to review
  • Schedules: 11 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 32 filed money-flow records
  • Related organizations: 25 filed related-organization links
  • 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 — Transparency & Controls: Foreign activity oversight: 6 of 8 not reported.
  • High — Sustainability: Officer compensation ratio scored 25/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Foreign grant itemization did not reconcile in the filed values.