Potter Park Zoological Society

Nonprofit profile at a glance

EIN
382153808
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Lansing, MI, USA
Phone
5173422718
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Zoo, Zoological Society

Official website

Reported finances

Revenue
$1,499,981
Expenses
$3,487,278
Assets
$990,117
Liabilities
$247,415

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

Leadership & pay

8 people listed

Executive titles in this filing

  • AMY HALL (EXECUTIVE DIRECTOR)

Highest reported compensation

  • AMY HALL (EXECUTIVE DIRECTOR): $150,017 total reported compensation

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

Overview

Mission

Dedicated to the support of potter park zoo and inspiring people to conserve animals and the natural world.

What it reported doing in 2025

Education - the society sponsors educational programs to promote further knowledge about animals, conservation, and the natural world. Educational activities include zookambi summer camp, scout programs and big zoo lesson. Utilizing conservation carts, artifacts and other supplemental resources that are easily moved to strategic locations around the zoo engage many zoo patrons.

Operating model

Revenue model
Donor-supported. 63% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 68% of its reported program spending out as grants.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Fundraising costs are high for each dollar raised and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 79
  • Accountability: 95
  • Sustainability: 13
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 77.7%; rating input score 78
  • Fundraising efficiency: $4.15 raised per $1 spent on fundraising; rating input score 13; 13th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 100%; rating input score 100; 78th 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; 64th percentile among comparable filings
  • Governance controls: 7 of 8 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -132.5%; rating input score 0; 0th percentile among comparable filings
  • Total-asset coverage ratio: 0.28; rating input score 14; 14th percentile among comparable filings
  • Liabilities to assets ratio: 0.25; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 4.3%; rating input score 51; 51st percentile among comparable filings

Growth

  • Program expense growth: 13.6% per year; rating input score 100; 68th percentile among comparable filings
  • Revenue growth: 5.2% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 13.8% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 77.7% of spending went to programs
  • Governance: 7 of 7 board members independent · 7 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $2.7M in reported program spending
  • Leadership: top reported pay $150K · 8 people listed · 2 of 6 pay-setting controls reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 13 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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 — Financial Efficiency: Fundraising efficiency scored 13/100.
  • High — Sustainability: Operating margin scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 14/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Review — Sustainability: Officer compensation ratio scored 51/100.