The Iowa Primate Learning Sanctuary
Nonprofit profile at a glance
- EIN
- 421526640
- IRS 990 coverage
- 2011–2013
- Forms available
- Form 990 2013
- Location
- Des Moines, IA, USA
- Phone
- 5152433580
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Wildlife Sanctuary, Refuge
Reported finances
- Revenue
- $263,781
- Expenses
- $726,764
- Assets
- $12,047,723
- Liabilities
- $123,590
Source: IRS Form 990. Selected filing: tax year 2013. Amounts in USD.
Leadership & pay
7 people listed
Executive titles in this filing
- STEVE BOERS (TREASURER/EXECUTIVE DIRECTOR)
- DR WILLIAM HOPKINS (PRESIDENT)
Highest reported compensation
- STEVE BOERS (TREASURER/EXECUTIVE DIRECTOR): $50,513 total reported compensation
- JULIE GILMORE (DIRECTOR): $18,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Research and educational programs as it relates to human and nonhuman primates.
What it reported doing in 2013
The mission of the Iowa primate learning sanctuary (ipls) is to inspire a new ethic of conservation through research and educational programming of mankind's earliest history. A special emphasis is placed on four areas of focus: tools, art, language, and agriculture. The ipls will meaningfully expand our knowledge of the development, culture, and communication of social beings with a special emphasis on the great apes. To achieve this mission, ipls will provide an honorable, secure home and future for endangered great apes that will allow for humans to learn from them while sharing this knowledge with the largest possible audience. The Iowa primate learning sanctuary represents a serious and important advancement in the study of both human and non-human primates. Instead of isolated and independent efforts, the ipls will concern itself with advancing scientific research in the fields of paleontology, psychobiology, anthropology and paleoanthropology. Inherent in such work is the relationship between humans and the rest of the animal world. Therefore the ipls will routinely consider the broad topics of human origins, tool building, art, agriculture and the biological continuity between human minds and other creatures.
Operating model
- Revenue model
- Donor-supported. 100% 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
SUPPORTED - 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 revenue has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 86
- Transparency & Controls: 86
- Accountability: 79
- Sustainability: 39
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 90.4%; rating input score 90
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 92.3%; rating input score 92; 18th 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: 4 of 8 controls in place; rating input score 50
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Fail
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: -175.5%; rating input score 1; 1st percentile among comparable filings
- Total-asset coverage ratio: 16.58; rating input score 94; 94th percentile among comparable filings
- Liabilities to assets ratio: 0.01; rating input score 59; 59th percentile among comparable filings
- Officer compensation ratio: 9.4%; rating input score 36; 36th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: -96.9% per year; rating input score 0; 0th percentile among comparable filings
- Asset growth: -4.3% per year; rating input score 0; 24th percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 90.4% of spending went to programs
- Governance: 7 of 7 board members independent · 4 of 8 filing controls reported
- Programs: 1 filed program accomplishment · $657K in reported program spending
- Leadership: top reported pay $51K · 7 people listed
- Consistency: 25 of 26 current checks pass · 1 finding to review
- Schedules: 4 filed schedules · includes major donors
- Filing history: 3 filing years from 2011 to 2013
- Contacts: How to reach this organization
- Money network: 2 filed money-flow records
- 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 — Accountability: Governance controls: 3 of 7 not reported.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Operating margin scored 1/100.
- High — Growth: Asset growth scored 0/100.
- Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
- Moderate — Sustainability: Officer compensation ratio scored 36/100.
- Review — Sustainability: Liabilities to assets ratio scored 59/100.