Friends of the Panaewa Zoo

Nonprofit profile at a glance

EIN
990248039
IRS 990 coverage
2013–2024
Forms available
Form 990 2024, Form 990-EZ 2015
Location
Keaau, HI, USA
Phone
8089599233
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$498,614
Expenses
$301,168
Assets
$1,173,560
Liabilities
$501

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

Leadership & pay

9 people listed

Executive titles in this filing

  • PAT ENGELHARD (PRESIDENT)
  • DOLORES COULSON (VICE-PRESIDENT)

People named in this filing

  • PAT ENGELHARD (PRESIDENT)
  • JEAN JASINA (DIRECTOR)
  • PAM MIZUNO (SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

Support the efforts of the panaewa rainforest zoo and gardens, a municipal entity, promoting the zoo to the community and its contributions to the well being of the resident animals.

What it reported doing in 2024

The goals of the friends of the zoo include education, enrichment for the animals, fostering concern for the conservation of endangered animals and their environment by providing the best possible living conditions for the animals in the zoo, and thereby enhancing the experience for visitors to the zoo. Friends of the zoo's accomplishments include helping the municipal panaewa rainforest zoo in the maintenance of zoo habitats, enrichment for the animals in the form of special handling, food, toys, and improved habitats; provide funding for special projects at the zoo, and conducting events for the general public.

Operating model

Revenue model
Donor-supported. 81% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% 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

STRONG - 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 fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 90
  • Accountability: 70
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 96%; rating input score 96
  • Program expense ratio: 81.7%; rating input score 82
  • Fundraising efficiency: $6.72 raised per $1 spent on fundraising; rating input score 29; 29th percentile among comparable filings

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 39.6%; rating input score 88; 88th percentile among comparable filings
  • Total-asset coverage ratio: 3.9; rating input score 74; 74th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 58; 58th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: 10.4% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 11.1% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 12.9% per year; rating input score 100; 73rd percentile among comparable filings

Details

  • Where the money goes: 96% of revenue deployed · 81.7% of spending went to programs
  • Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $246K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 23 of 23 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 8 filing years from 2013 to 2024
  • Contacts: How to reach this organization
  • 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: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 58/100.