Prescott Animal Park Association

Nonprofit profile at a glance

EIN
860549101
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Prescott, AZ, USA
Phone
9287784242
Rating
88
Verdict
STRONG
Rating confidence
Moderate
Sector
Zoo, Zoological Society

Reported finances

Revenue
$1,132,077
Expenses
$1,212,201
Assets
$605,439
Liabilities
$581,810

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Pam McLaren (EXEC DIR/CEO)

Highest reported compensation

  • Pam McLaren (EXEC DIR/CEO): $76,542 total reported compensation

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

Overview

Mission

Giving refuge to non-releasable, rescued wildlife while providing conservation through exhibition and public education.

What it reported doing in 2024

The accomplishments for Heritage Park Zoological Sanctuary for 2024 include, 1) Roof and wall replacements and modifications to the Raptor House and Turkey Vulture exhibits, 2) the new concrete processing pad for wild game, 3) the replacement of A/C units in both Reptile house and Tamarin Complex buildings, 4) the professional trimming and treatment of the large tree at Event Center Lawn, 5) the build and installation of the new shift gate for keeper safety at the coyote exhibit, Repair and material replacement of several areas within the Old Gift Shop, Paint and modifications to the lower public bathrooms, and continued upgrade and installation of split rail public barrier fence. 6) New animal acquisitions include, two Gila Monsters, two Harris Hawks, two Mule deer fawns, two American Black Bear cubs, and two Tayra (Eira Barbara). 7) HPZS rescued and rehabilitated 320 wild animals during 2024 and fielded over 600 emergency calls for injured, abandoned and orphaned wildlife.

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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 94
  • Transparency & Controls: 86
  • Accountability: 90
  • Sustainability: 23
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 87.1%; rating input score 87
  • Fundraising efficiency: $64.37 raised per $1 spent on fundraising; rating input score 81; 81st percentile among comparable filings

Transparency & Controls

  • Consistency checks: 92.9%; rating input score 93; 19th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • 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: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -7.1%; rating input score 21; 21st percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.96; rating input score 6; 6th percentile among comparable filings
  • Officer compensation ratio: 6.3%; rating input score 49; 49th percentile among comparable filings

Growth

  • Program expense growth: 7.6% per year; rating input score 100; 54th percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 51st percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 26th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 87.1% of spending went to programs
  • Governance: 6 of 6 board members independent · 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $1.1M in reported program spending
  • Leadership: top reported pay $77K · 5 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes major donors
  • Filing history: 12 filing years from 2010 to 2024
  • 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 — Sustainability: Operating margin scored 21/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Liabilities to assets ratio scored 6/100.
  • Moderate — Sustainability: Officer compensation ratio scored 49/100.