Charity Review

Issued: September 2015 Expires: September 2017

Charity Seal Holder

Jackson Zoological Society, Inc.

Meets Standards
 
(601) 352-2585 2918 West Capitol St., Jackson MS 39209 www.jacksonzoo.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
  8. BBB Comment
Conclusions

Jackson Zoological Society, Inc. meets the 20 Standards for Charity Accountability.

Purpose

To provide visitors with a quality recreational and educational environment dedicated to wildlife care and conservation. 

Incorporated: 1986 in MS

Programs

The Jackson Zoological Society, Inc. (Jackson Zoo) is an interactive, living classroom.  The organization provides homes for endangered species and animals that are a part of the active Species Survival Programs.  The Species Survival Program is a collaborative effort between the Jackson Zoo and the American Zoological Association, working to ensure the long-term survival of species that urgently need to be conserved and protected in the wild.  The Jackson Zoo works to contribute to field conservation efforts, species recovery, veterinary care for wildlife disease issues, and establishment of assurance populations.  According to the organization, in 2014, the Jackson Zoo housed 14 endangered and 35 active Species Survival Program species. 

The Jackson Zoo offers educational programs for children and adults.  During summer, winter, and spring breaks, the organization offers camps for children, including activities such as games, hikes, animal encounters, crafts, group projects, and keeper talks.  The Scout programs encourage enthusiasm for learning about nature by engaging participants in hands-on exploration of the world around them, while meeting badge requirements or achievements.  Through its Safari Slumber program, the Jackson Zoo invites children and adults to explore the Zoo in a night setting, exploring nocturnal animals in their natural habitats and the adaptations they use to survive.  According to the organization, in 2014, the Jackson Zoo hosted over 19,400 participants in its education programs.

Governance & Staff

CEO: Ms. Beth Poff, Executive Director Compensation:* $82,791

Board Chair: Mr. W. Eric Stracener, Attorney Business Affiliation: Stracener & Neely, PLLC

Board Size: 14

Staff: 39

* Compensation includes annual salary and, if applicable, benefit plans, expense accounts and other allowances.
Fund Raising
Method(s) used: Direct Mail Appeals Invitations to Fundraising Events Grant Proposals Internet Appeals

% of Related Contributions on Fundraising: 3.62%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on Jackson Zoological Society, Inc. Audited Financial Statements for the fiscal year ending Tuesday, September 30, 2014.

Source of Funds
Admissions and concession revenue $711,015
Contributions and in-kind donations $409,681
City of Jackson grant $1,649,000
Grant - State of MS $1,000,000
Grants - other $160,000
Interest income $711
State of MS Education $42,576
Special events $61,279
Other $35,509
Total Income: $4,069,771
 
Fusion Chart
 
Program Expenses: $2,642,492
Fundraising Expenses: $76,779
Administrative Expenses: $349,387
Total Expenses: $3,068,658
 
Income in Excess of Expenses: $1,001,113
 
Beginning Net Assets: $3,704,709
Ending Net Assets: $4,638,686
Total Liabilities: $943,914
Total Assets: $4,638,686

BBB Comment

A BBB Accredited Charity since 6/14/2010. 

BBB accreditation does not mean that the charity's programs or services have been evaluated or endorsed by BBB or that BBB has made a determination as to the charity's competency in performing services. 

According to Notes 2, 12, and 14 in the charity's audited financial statements for the fiscal year-ended September 30, 2014, "the Zoo's current liabilities exceed its current assets ... [indicating] that the Zoo may not be able to pay its liabilities as they come due and payable." The auditors state, “These conditions raise substantial doubt about its ability to continue as a going concern.” Management has issued plans to address this going concern, including, “increasing attendance revenue, securing additional grant revenue as well as state and local funding assistance.”


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This report is not to be used for fund raising or promotional purposes.

Standards Legend

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Standard 1: Board Oversight


Description:

Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

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Standard 2: Board Size


Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

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Standard 4: Board Compensation


Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

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Standard 5: Conflict of Interest


Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

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Standard 6: Effectiveness Policy


Description:

Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

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Standard 7: Effectiveness Report


Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

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Standard 8: Program Expenses


Description:

Spend at least 65% of its total expenses on program activities.

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Standard 9: Fund Raising Expenses


Description:

Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

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Standard 10: Accumulating Funds


Description:

Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

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Standard 12: Detailed Expense Breakdown


Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

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Standard 13: Accurate Expense Reporting


Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

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Standard 14: Budget Plan


Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

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Standard 15: Truthful Materials


Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

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Standard 16: Annual Report


Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

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Standard 17: Website Disclosures


Description:

Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

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Standard 18: Donor Privacy


Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

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Standard 19: Cause Marketing Disclosures


Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

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Standard 20: Complaints


Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.