Jacksonville Zoo and Gardens

Legal name: Jacksonville Zoological Society Inc

Nonprofit profile at a glance

EIN
591319010
IRS 990 coverage
2009–2024
Official website data refreshed
Sep 2026
Forms available
Form 990 2024
Location
Jacksonville, FL, US
Phone
(904) 757-4463
Rating
73
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Zoo, Zoological Society

Official website

Reported finances

Revenue
$50,606,141
Expenses
$29,669,605
Assets
$132,935,745
Liabilities
$16,084,690

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

Leadership & pay

30 people listed

Executive titles in this filing

  • JEFF ETTLING (PRESIDENT & N CEO)

Highest reported compensation

  • JEFF ETTLING (PRESIDENT & N CEO): $284,241 total reported compensation
  • HOLLY ELLIS (CHIEF FINANCIAL OFFICER): $166,693 total reported compensation
  • NIKKI SMITH (CHIEF PHILANTHROPY OFFICER): $153,214 total reported compensation

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

Overview

Mission

The jacksonville zoo & gardens' mission is connecting our community with wildlife and wild places. Our vision is a vibrant community energized by a connection to nature that enriches lives and inspires all to preserve and protect our natural world.

What it reported doing in 2024

Operation and maintenance of zoological and botanical gardens for public enjoyment. The jacksonville zoological society, inc. Operates and maintains the jacksonville zoo & gardens, a 119 acre facility accredited by the american zoo & aquarium association (aza). 873,436 guests visited the zoo with its award winning animal and botanical exhibits, and over 64,000 guests enjoyed specific educational programs, in addition to those educational experiences throughout the park.

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 98% 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

SUPPORTED - A large share of total spending goes to programs and the filed numbers largely add up. A relatively small share of available resources goes toward mission work and the filing reports few safeguards for money sent abroad.

Rating breakdown

  • Financial Efficiency: 64
  • Transparency & Controls: 65
  • Accountability: 95
  • Sustainability: 83
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 50.3%; rating input score 50
  • Program expense ratio: 84.8%; rating input score 85
  • Fundraising efficiency: $46.42 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.2%; rating input score 88; 2nd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 96.8%; rating input score 97; 30th 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: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 41.4%; rating input score 95; 95th percentile among comparable filings
  • Total-asset coverage ratio: 4.48; rating input score 84; 84th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 80; 80th percentile among comparable filings
  • Officer compensation ratio: 2.9%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 5.1% per year; rating input score 100; 41st percentile among comparable filings
  • Revenue growth: 8.5% per year; rating input score 100; 70th percentile among comparable filings
  • Asset growth: 5.1% per year; rating input score 100; 37th percentile among comparable filings

Details

  • What they do: 11 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: 50.3% of revenue deployed · 84.8% of spending went to programs
  • Governance: 26 of 26 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $25.1M in reported program spending
  • Leadership: top reported pay $284K · 30 people listed · 3 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $16.3M reported
  • Consistency: 37 of 39 current checks pass · 2 findings to review
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 16 filing years from 2009 to 2024
  • Contacts: How to reach this organization
  • Money network: 20 filed money-flow records
  • Related organizations: 15 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.

  • Review — Financial Efficiency: Mission deployment rate scored 50/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • 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.