Zoo Learning Fund

Nonprofit profile at a glance

EIN
473220134
IRS 990 coverage
2016–2024
Forms available
Form 990 2024, Form 990-N 2015
Location
Kansas City, MO, USA
Phone
8164442112
Rating
84
Verdict
STRONG
Rating confidence
Moderate
Sector
Fund Raising and/or Fund Distribution

Reported finances

Revenue
$601,644
Expenses
$688,692
Assets
$5,510,155
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • SONI PATEL (PRESIDENT)

People named in this filing

  • SONI PATEL (PRESIDENT)
  • MEG BUCKLEY (TREASURER)
  • JENNIFER GRAVES (SECRETARY (TERM END 10/1/24))

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 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Zoo learning fund (zlf) manages an endowment fund that financially supports, but is not limited to, educational programs centered on curriculum about animals for school aged children throughout Kansas city and communities in adjacent counties. (continued on schedule o)zlf makes grants to the friends of the zoo inc of Kansas city, mo (dba Kansas city zoo) to carry out such educational programs. Funded programs take place both on the grounds of the Kansas city zoo and in local schools or community facilities.

What it reported doing in 2024

Zoo learning fund (zlf) manages an endowment fund that financially supports, but is not limited to, educational programs centered on curriculum about animals for school aged children throughout Kansas city and communities in adjacent counties. Zlf makes grants to the Kansas city zoo to carry out such educational programs. Funded programs take place both on the grounds of the Kansas city zoo and in local schools or community facilities.specific programs supported by zlf are continued on schedule o.a. Steam programs steam camp homeschool technology young rembrandts glowforge beebots swarmb. Education general fundeducation department general classroom 2-4 flooring upgrades classroom 2-4 tables and chairs campground upgrades yurts cot bunk beds storage shed queen mattresses volunteers volunteer programs - volgistics and new portals and aca dues supplies, banquets, catering, and awards scholarships on-site, off-site and campc. Professional development american camp association conference visitor studies association conference certified interpretive guide training aza annual conference project lead the way training cpr training swan release Wyoming toad release volunteer & docent trips

Operating model

Revenue model
Investment-supported. 100% of the money available for current operations came from recurring investment income.
Distribution model
Grant intermediary. The nonprofit sent 100% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 88
  • Transparency & Controls: 93
  • Accountability: 88
  • Sustainability: 53
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 95.5%; rating input score 96
  • Fundraising efficiency: Limited

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: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 5 of 7 controls in place; rating input score 71
    • 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: Fail

Sustainability

  • Operating margin: -14.5%; rating input score 13; 13th percentile among comparable filings
  • Total-asset coverage ratio: 8; rating input score 90; 90th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 91; 91st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -1.5% per year; rating input score 0; 13th percentile among comparable filings
  • Revenue growth: -31.4% per year; rating input score 0; 1st percentile among comparable filings
  • Asset growth: 4.4% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 95.5% of spending went to programs
  • Governance: 6 of 6 board members independent · 5 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $658K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 8 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Related organizations: 3 filed related-organization links
  • 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 13/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.