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