The National Elephant Center Inc

Nonprofit profile at a glance

EIN
205860576
IRS 990 coverage
2014–2015
Forms available
Form 990 2015
Location
Fellsmere, FL, USA
Phone
3212549453
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$325,821
Expenses
$699,581
Assets
$2,825,266
Liabilities
$775,780

Source: IRS Form 990. Selected filing: tax year 2015. Amounts in USD.

Leadership & pay

11 people listed

People named in this filing

  • KIM SMITH (CHAIR)
  • CRAIG PIPER (VICE CHAIR)
  • MARK REED (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2015. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To achieve excellence in elephant care and management and to promote elephant conservation research with the result of saving the declining asian and african elephant populations. We will accomplish this through bold, innovative collaborations among aza-accredited zoos and other national and international elephant experts and advocates; scientific research; training; education; and a deep commitment to the future and wellbeing of elephants.

What it reported doing in 2015

The center provides short- and long-term care for north american elephants at a 30-acre facility located in fellsmere, Florida. The flexible habitats at the center are capable of housing both african and asian elephants in a variety of social groupings and supports the african and asian species survival plans (ssps) of the association of zoos and aquariums (aza), as well as providing opportunities for placement of elephants in poor welfare situations. In november 2015, the elephants temporarily housed at the center were relocated to permanent homes at aza and daily operations at the center are currently on hiatus while awaiting elephants in need of care. The center is not open to the general public.

Operating model

Revenue model
Donor-supported. 69% 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

STRONG - 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 expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 93
  • Transparency & Controls: 92
  • Accountability: 76
  • Sustainability: 34
  • Growth: 40

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.5%; rating input score 95
  • Fundraising efficiency: $12.95 raised per $1 spent on fundraising; rating input score 49; 49th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • 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: Fail

Sustainability

  • Operating margin: -114.7%; rating input score 2; 2nd percentile among comparable filings
  • Total-asset coverage ratio: 4.04; rating input score 76; 76th percentile among comparable filings
  • Liabilities to assets ratio: 0.27; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 73; 73rd percentile among comparable filings

Growth

  • Program expense growth: 5.6% per year; rating input score 100; 60th percentile among comparable filings
  • Revenue growth: -47.9% per year; rating input score 0; 2nd percentile among comparable filings
  • Asset growth: -13.9% per year; rating input score 0; 9th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 3 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $668K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 2 filing years from 2014 to 2015
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • High — Sustainability: Operating margin scored 2/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 49/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.