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Tiger Creek Animal Sanctuary

CharityWatch report issued
November 2020

D
CharityWatch Grade
Our independent grade based
on a number of factors.
 
45%
Program Percentage
Amount spent on programs
relative to overhead.
 
$42
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

Tiger Creek Animal Sanctuary
17552 FM 14
Tyler, TX 75706

Other Names

National Foundation for Rescued Animals
Tiger Creek Wildlife Refuge
Tiger Missing Link Foundation—(formerly)
Tigerlink

Tax Status

501(c)3

Stated Mission

To provide a safe and secure environment for animals in need of rescue or rehabilitation while conserving endangered and threatened species.

View similar charities
Data based on Fiscal Year Ended 09/30/2019

Program Percentage: 45%

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

$3,500,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $42

How many dollars Tiger Creek Animal Sanctuary spends on fundraising to raise each $100 of contributions.

$3,200,000

Calculated Total Contributions

(rounded)

Joint Costs

Tiger Creek Animal Sanctuary's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
51% $35
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
National Foundation for Rescued Animals IRS Form 990 34-1827209
National Foundation for Rescued Animals Audited Consolidated Financial Statements Multiple
Entity: National Foundation for Rescued Animals
Document Type: IRS Form 990
Tax ID: 34-1827209
Entity: National Foundation for Rescued Animals
Document Type: Audited Consolidated Financial Statements
Tax ID: Multiple

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.
Tiger Creek Animal Sanctuary
does not meet governance benchmarks.
 
Tiger Creek Animal Sanctuary
does not meet 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

  Name Title Compensation
1 Brian Werner Development Director $149,070
  Note: Does not include $2.2 million in deferred compensation & accrued interest. See Analysts' Notes for additional information.
1
Name: Brian Werner
Title: Development Director
Compensation: $149,070
Note: Does not include $2.2 million in deferred compensation & accrued interest. See Analysts' Notes for additional information.

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 National Foundation for Rescued Animals [dba Tiger Creek Animal Sanctuary] consolidated audit of September 30, 2019 (Note A re: Donated Materials and Services), the Organization reports receiving in-kind donated materials and services in fiscal 2019 on which it placed a total value of $59,077.

[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 National Foundation for Rescued Animals dba Tiger Creek Animal Sanctuary (Tiger Creek) tax filing for the fiscal year ended September 30, 2019, Tiger Creek reports re: Loans to and/or from Interested Persons (IRS Form 990, Schedule L, Part II):

(1) A loan from Tiger Creek to Brian Werner, Development Director, with an original principal amount of $533,305 and a balance due of $404,332 at 9/30/2019. The purpose of the loan is reported as being for an "Advance."

(2) A loan to Tiger Creek from Brian Werner, Development Director, with an original principal amount of $1,598,449 and a balance due of $2,204,896 at 9/30/2019. The purpose of the loan is reported as being for accrued interest & compensation. [See the last of the Analysts' Notes, below, for additional information regarding Brian Werner's deferred compensation.]

(3) A loan to Tiger Creek from Cat Daddy's Properties LLC, which is 90% owned by Development Director, Brian Werner. The original principal amount of the loan is reported as $127,250, and the balance due was $143,068 at 9/30/2019. The purpose of the loan is reported as being for rent.

(4) A loan to Tiger Creek from Brian Werner, Development Director, with an original principal amount of $7,411 with no reported balance due at 9/30/2019. The purpose of the loan is reported as being for accounts payable & 401(k) payable.

Each of the four loans is reported as being approved "by board or committee," having a written agreement, and not being in default.

According to the National Foundation for Rescued Animals [dba Tiger Creek Animal Sanctuary] consolidated audit of September 30, 2019 (Note L, Related Party Transactions):

"The Organization leases a duplex, owned by the Organization's [development] director [Brian Werner], and managed by Cat Daddy's Properties, LLC, that is utilized as living quarters for interns at the Sanctuary and also serves as office space and conference room for the Organization's staff and weekly meetings. Cat Daddy's Properties, LLC, is 90% owned by the Organization's [development] director. The rent is $4,878 per month for Unit A and $2,365 per month for Unit B and is scheduled to increase 10% in 2022 and every third year thereafter. Total rent expense under this agreement was $86,918 for the year ended, September 30, 2019.

"The Organization leases 15 acres of land that is owned as an undivided interest between Decision Points, LLC and Terri Gilley, an individual [who is Development Director, Brian Werner's former spouse]. Decision Points, LLC is owned and managed by the Organization's [development] director. The rent is $14,376 per month and is scheduled to increase 10% in 2022 and every third year thereafter. Total rent expense under this agreement was $172,517 for the year ended, September 30, 2019.

"The Organization pays a 4% licensing fee for trademarks, copyrights, logos and slogans, created by the Organization's [development] director [Brian Werner] and managed by Cat Daddy's Properties, LLC. Cat Daddy's Properties, LLC is 90% owned by the Organization's [development] director. The fee is based on total prior year gross revenues of the Organization. The licensing fee was $156,868 for the year ended, September 30, 2019 and is accounted for under taxes and licenses.

"The Organization leases 10 acres of land that is owned by the [development] director [Brian Werner] and Lisa Werner that is utilized as pastureland for hoof stock. The rent is $10 per year and other considerations. Rent expense for the year ended, September 30, 2019 was $-0- as the rent was waived by agreement between both parties.

"The Organization contracted with a development company to develop 101 acres for future sanctuary operations. The development company is 100% owned by the [development] director's [Brian Werner's] son-in-law. Total development costs capitalized for the year ended, September 30, 2019 was $-0-."


According to the National Foundation for Rescued Animals dba Tiger Creek Animal Sanctuary (Tiger Creek) tax filing for the fiscal year ended September 30, 2019, Tiger Creek reports that the portion of rent expense related to the 15 acres of land from Decision Points, LLC (cited above in Note L of the audit) received by Development Director, Brian Werner, amounted to $105,211, and the portion received by Terri Gilley, Brian Werner's former spouse, amounted to $67,306. In addition, Tiger Creek reports a transaction in the amount of $9,274 involving Owen's Excavation, LLC, which is 100% owned by the husband of the Executive Director, Emily Owen. The transaction is described as "Dirtwork/Expansion" (IRS Form 990, Schedule L, Parts IV & V re: Business Transactions Involving Interested Persons).

According to the National Foundation for Rescued Animals dba Tiger Creek Animal Sanctuary (Tiger Creek) tax filing for the fiscal year ended September 30, 2019, Tiger Creek reports re: the existence of a family or business relationship among officers, directors, trustees, or key employees (IRS Form 990, Schedule O re: Part VI, Section A, line 2):

"Brian Werner and Emily Owen are father and daughter."


Tiger Creek reports Emily Owen as Chair/Executive Director and Brian Werner as Development Director (IRS Form 990, Part VII). Tiger Creek reports having five voting members on its governing body at fiscal year-end 2019, with one member being independent (IRS Form 990, Part VI, Section A, lines 1a & 1b).

According to the National Foundation for Rescued Animals [dba Tiger Creek Animal Sanctuary] consolidated audit of September 30, 2019 (Note F, Concentrations):

"Approximately 74% of the Organization's revenue is derived from the fundraising efforts of a professional fundraising company. In the event the professional fundraiser no longer performed services for the Organization, the current level of the Organization's operations and services would be negatively impacted. At September 30, 2019, there is no provision in the financial statements for such an event as a reasonable estimate cannot be made and no losses are anticipated."

According to the National Foundation for Rescued Animals [dba Tiger Creek Animal Sanctuary] consolidated audit of September 30, 2019 (Note A re: Organization and Nature of Activities):

"During 2019, the Organization's board of directors approved a measure to convert the outstanding debt owed to the Organization by Tigerlink, Inc. to investment equity. The Organization owns 100% of Tigerlink, Inc., a holding company, which owns 99% of Tiger Creek Safari Resort, LLC."


According to the National Foundation for Rescued Animals [dba Tiger Creek Animal Sanctuary] consolidated audit of September 30, 2019 (Note M, Investment in Tiger Creek Safari Resort, LLC):

"At September 30, 2019, the consolidated financial statements reported the Organization's 99% ownership in Tiger Creek Safari Resort, LLC (the Resort) at a cost of $426,730.

"During 2019, the Organization's share of the Resort's reported loss was $166,515."

According to the Tiger Missing Link Foundation [Tiger Creek Animal Sanctuary's former name] audit of September 30, 2015 (Note L, Prior Period Adjustment):

"On November 18, 2014, the Organization's Board of Directors approved the payment of deferred compensation and 7% interest to the Executive Director [Brian Werner] retroactive to his September 1995 hire date. The adjustment relating to prior periods was $1,416,764. This amount was adjusted to restate retained earnings as of the beginning of the year. Interest expense was restated and increased by $85,777 for the year ended, September 30, 2014."


According to the Tiger Missing Link Foundation tax filing for the year ended September 30, 2015:

Executive Director Brian Werner received a loan "advance" from the Organization in the amount of $533,305, of which $533,305 was reported as the balance due as of 9/30/2015. In addition, the Organization reports owing Mr. Werner deferred compensation in the amount of $131,653 and accrued interest payments in the amount of $1,598,449 as of 9/30/2015 (IRS Form 990, Schedule L, Part II, Loans to and/or From Interested Persons).

Also according to the fiscal 2015 tax filing:

"Total salary for Brian Werner includes payments for accrued salaries for work performed from 1995-2013, as approved by the board of directors. In calendar year 2014, $179,336 was paid to reduce the salary payable, leaving $130,000 as current salary for work performed in 2014" (IRS Form 990, Schedule J, Part III).