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Elephant Sanctuary in Tennessee

CharityWatch rating issued
January 2025

F
CharityWatch Rating
This rating has been downgraded from A due to the charity having 9.7 years worth of available assets in reserve.
 
89%
Program Percentage
Amount spent on programs
relative to overhead.
 
$2
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Large Asset Reserves

CharityWatch reduces the grade of any charity that has available assets equal to three to five years of operating expenses. Charities with "years of available assets" of more than five years receive an "F" grade regardless of other measurements. In CharityWatch's view, a reserve of less than three years is reasonable and does not affect a charity's grade. These reductions in grades are based solely on the charities' asset reserves as compared to budget. The CharityWatch definition of "years of available assets" includes funds currently available for the charity's use, including investments that the charity has set aside as a reserve but could choose to spend if it wanted to do so. Elephant Sanctuary in Tennessee's letter grade rating has been downgraded because it has 3 or more years of available assets.

See Our Process to learn more about how CharityWatch considers a charity’s asset reserves and the High Asset List for a list of charities whose ratings have been reduced due to high assets.

Contact Information

Elephant Sanctuary in Tennessee
P.O. Box 393
Hohenwald, TN 38462

Other Names

Elephant Sanctuary

Tax Status

501(c)3

Stated Mission

To provide captive elephants with individualized care, the companionship of a herd and the opportunity to live out their lives in a safe haven; to raise public awareness of the complex needs of elephants in captivity & the crisis facing elephants in the wild.

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Data based on Fiscal Year Ended 12/31/2023

Program Percentage: 89%

The percentage of Elephant Sanctuary in Tennessee's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$6,700,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $2

How many dollars Elephant Sanctuary in Tennessee spends on fundraising to raise each $100 of contributions.

$11,000,000

Calculated Total Contributions

(rounded)

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
Elephant Sanctuary in Tennessee Consolidated Audited Financial Statements Multiple
Elephant Sanctuary in Tennessee IRS Form 990 62-1587327
Entity: Elephant Sanctuary in Tennessee
Document Type: Consolidated Audited Financial Statements
Tax ID: Multiple
Entity: Elephant Sanctuary in Tennessee
Document Type: IRS Form 990
Tax ID: 62-1587327

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
Elephant Sanctuary in Tennessee
meets governance benchmarks.
 
Elephant Sanctuary in Tennessee
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy Opt-In Policy  

  Name Title Compensation
1 Janice Zeitlin Vice President / CEO $176,452
2 Deborah Perry Controller $118,281
1
Name: Janice Zeitlin
Title: Vice President / CEO
Compensation: $176,452
2
Name: Deborah Perry
Title: Controller
Compensation: $118,281

CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

According to The Elephant Sanctuary in Tennessee consolidated audit of December 31, 2023 (Note 2, Summary of Significant Accounting Policies, Donated Goods and Services):

"...Donated goods and services recognized amounted to $123,499 and $125,511 in 2023 and 2022, respectively..."

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]

According to The Elephant Sanctuary in Tennessee consolidated audit of December 31, 2023 (Note 3, Liquidity):

"...The Organization has set aside unrestricted financial operational reserves of approximately 5 times its budgeted expenses to ensure the lifetime care and safe haven for an undetermined number of elephants. Elephants have an expected lifespan of 50-70 years, and the Organization is committed to providing food, shelter, veterinary care, medicine, caregivers, property maintenance and security. Along with the public's continued support, these funds are needed to provide for the elephants currently in our care and for those that will come to the Organization..."

According to the Elephant Sanctuary in Tennessee (EST) tax filing of December 31, 2023, IRS Form 990, Schedule L, Part V, Supplemental Information:

(A) The "Name of Person" is reported as "Albert Ambrose."

(B) The "Relationship between Interested Person and Organization" is reported as "Board Member."

(C) The "Amount of Transaction" is reported as "$71,373."

(D) The "Description of Transaction" is reported as "Board of Directors member owns a printing company that is a vendor for the organization."

(E) "Sharing of Organization Revenues?" is reported as "No."