Zoological Society of Milwaukee Cty

Nonprofit profile at a glance

EIN
396077242
IRS 990 coverage
2011–2025
Forms available
Form 990 2025
Location
Milwaukee, WI, USA
Phone
4142582333
Rating
70
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Single Organization Support

Official website

Reported finances

Revenue
$14,059,943
Expenses
$16,809,299
Assets
$16,736,798
Liabilities
$8,682,149

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

Leadership & pay

42 people listed

Executive titles in this filing

  • JODI GIBSON (PRESIDENT AND CEO)

Highest reported compensation

  • JODI GIBSON (PRESIDENT AND CEO): $345,468 total reported compensation
  • JENNIFER MUELLER (CHIEF REVENUE DEVELOPMENT): $231,976 total reported compensation
  • JASON KOEHLER (CHIEF FINANCIAL OFFICER): $201,128 total reported compensation

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

Overview

Mission

The mission of the zoological society is to conserve wildlife and endangered species, to educate people about the importance of wildlife and the environment, and to support the milwaukee county zoo.

What it reported doing in 2025

Direct support of milwaukee county zoo through construction of exhibits, animal conservation, and educational programs.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Hybrid. The nonprofit split its reported program spending across 65% for direct work, and 35% for grants.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 61
  • Accountability: 94
  • Sustainability: 19
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 72.8%; rating input score 73
  • Fundraising efficiency: $14.49 raised per $1 spent on fundraising; rating input score 45; 45th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 93.8%; rating input score 94; 19th percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Limited
    • Requires narrative reports: Limited
    • Conducts field audits: Limited
    • May suspend future funding: Limited
    • Requires financial reports: Limited
    • Conducts site visits: Limited
    • Requires grant agreements: Limited
    • May require repayment: Limited
  • Grant itemization coverage: 100%; rating input score 100; 76th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 97.4%; rating input score 97; 27th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -19.6%; rating input score 3; 3rd percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 29; 29th percentile among comparable filings
  • Liabilities to assets ratio: 0.52; rating input score 25; 25th percentile among comparable filings
  • Officer compensation ratio: 5.6%; rating input score 53; 53rd percentile among comparable filings

Growth

  • Program expense growth: -2.3% per year; rating input score 0; 6th percentile among comparable filings
  • Revenue growth: -0.8% per year; rating input score 0; 4th percentile among comparable filings
  • Asset growth: 7% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 87.6% of revenue deployed · 72.8% of spending went to programs
  • Governance: 38 of 39 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $12.2M in reported program spending
  • Leadership: top reported pay $345K · 42 people listed · 1 of 6 pay-setting controls reported
  • Consistency: 38 of 39 current checks pass · 1 finding to review
  • Schedules: 10 filed schedules · includes major donors, foreign activity, grants, and executive pay
  • Filing history: 15 filing years from 2011 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 2 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • High — Sustainability: Operating margin scored 3/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 29/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • High — Sustainability: Liabilities to assets ratio scored 25/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Review — Sustainability: Officer compensation ratio scored 53/100.