Potawatomi Zoological Society Inc

Nonprofit profile at a glance

EIN
351183974
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
South Bend, IN, USA
Phone
5742884639
Rating
69
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Zoo, Zoological Society

Official website

Reported finances

Revenue
$9,499,145
Expenses
$9,191,731
Assets
$6,992,209
Liabilities
$795,978

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

Leadership & pay

22 people listed

Executive titles in this filing

  • GEORGE HORN (PRESIDENT EM)
  • JOHN MERTES (PRESIDENT EM)
  • JASON SCHULTZ (PRESIDENT)

Highest reported compensation

  • JOSHUA SISK (EXECUTIVE DI): $205,794 total reported compensation

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

Overview

Mission

Potawatomi zoological society, inc. (the society) is an Indiana nonprofit corporation whose primary mission is to assist and advise the city of south bend, Indiana (the city) by acting as representatives of the community, and to provide funding with fiduciary responsibility for the south bend potawatomi park zoo (the zoo) in areas that promote excellence in education, conservation and improved animal quality of life. The zoo is recognized as a vital cultural and recreational community asset and wish to enhance the zoo's contributions to the community in the areas of recreation, education and conservation. The society is committed to the ongoing development, support and enrichment of the zoo and share the goal of providing a top flight zoo for a city the size of south bend, for its citizens of its neighbor communities, and for visitors to the south bend area. The society is organized to solicit, collect, and provide funds for securing and maintaining animals and facilities for the city

What it reported doing in 2025

Potawatomi zoological society, inc. (the society) primary mission is to assist and advise the city of south bend, Indiana (the city) by acting as representatives of the community, and to provide funding with fiduciary responsibility for the south bend potawatomi park zoo (the zoo) in areas that promote excellence in education, conservation and improved animal quality of life. The zoo is recognized as a vital cultural and recreational community asset and wish to enhance the zoo's contributions to the community in the areas of recreation, education and conservation. The city and the society are committed to the ongoing development, support and enrichment of the zoo and share the goal of providing a top flight zoo for a city the size of south bend, for its citizens of its neighbor communities, and for visitors to the south bend area. The society is organized to solicit, collect, and provide funds for securing and maintaining animals and facilities for the city of south bend potawatomi park zoo; to foster interest among the general public in the zoo; and to implement and assist in the study of zoological natural history.

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 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

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 62
  • Transparency & Controls: 60
  • Accountability: 94
  • Sustainability: 39
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.2%; rating input score 73
  • Program expense ratio: 62.5%; rating input score 62
  • Fundraising efficiency: $2.2 raised per $1 spent on fundraising; rating input score 5; 5th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • 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: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: Pass

Sustainability

  • Operating margin: 3.2%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 2.2%; rating input score 74; 74th percentile among comparable filings

Growth

  • Program expense growth: 12.4% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 12.7% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 10% per year; rating input score 100; 57th percentile among comparable filings

Details

  • Where the money goes: 73.2% of revenue deployed · 62.5% of spending went to programs
  • Governance: 21 of 21 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $5.7M in reported program spending
  • Leadership: top reported pay $206K · 22 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 29 of 29 current checks pass
  • Schedules: 5 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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: Pay-setting controls scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 5/100.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.