Kay E McFarland Charitable Trust FY2020 filing

Tax-deductible

Topeka, KS501(c)(3)Since 2016AnimalsEIN 81-6309397

The Trust was created to develop, build, maintain, operate, and enhance through the years a Japanese Garden at the Topeka Zoological Park for the enjoyment of the community and state, hoping it will become one of the top ten in the nation. The Trustor was involved in the planning of the Garden in the year prior to her death and funded the Trust to be spent on her Garden and keeping her story, in her own words "alive", in her garden for the public to know who built and maintained it.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $154K a year · 34% of revenue · last 5 filings
Concern: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
12 mo
of spending, in cash
Looks good: 12.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 1 voting members
Concern: none of 1 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$214K
Spent
$422K
To programs
99%
Net assets
$5.2M
By yearFY2020–FY2025
Revenue
$214K
FY2020
Revenue by fiscal year
FY2020$214K
FY2021$699K
FY2022$79K
FY2023$0
FY2024$436K
FY2025$814K
Expenses
$422K
FY2020
Expenses by fiscal year
FY2020$422K
FY2021$462K
FY2022$828K
FY2023Not on file
FY2024$594K
FY2025$707K
Net assets
$5.2M
FY2020
Net assets by fiscal year
FY2020$5.2M
FY2021$5.4M
FY2022$4.7M
FY2023$4.7M
FY2024$4.3M
FY2025$4.4M

From the FY2020 Form 990 · see the original

You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Oct 2018.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $418K Management & general 1% · $4K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

1 person listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A

Elaine L Schwartz’s $50K as Sole Trustee is at the 58th percentile of top reported officer pay among 1220 $100K–1M animals nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

See Kay E McFarland Charitable Trust executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides financial aid to the Topeka Zoological Park for educational purposes.

Provided by the organization

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1 program service account for $418K of program spending, described in the organization's own filed words · FY2020.
01

The construction of a japanese garden exhibit at the topeka zoological park.

$418Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · this organization's grantmaking
Grants paid · 4 grants · $2.2M · 2020–2025
Friends of the Topeka Zoo INCKS · FY2025$492,465
Friends of the Topeka Zoo INCKS · FY2022$811,650
Friends of the Topeka Zoo INCKS · FY2021$452,015
Friends of the Topeka Zoo INCKS · FY2020$417,694

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$214K
Ln 12
Investment incomeLn 3$214K
Money outPt IX
$422K
Ln 25
Programscol B$418K
Managementcol C$4K
Owns and owesPt X
$5.2M
net assets · Ln 32
Cash and savingsLn 1–2$425K
Total assetsLn 16$5.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A0
Voting boardVI 1a1
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$214K
Gains on assetsLn 7$109K
Total revenueLn 12$214K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$425K
Cash and savings togetherLn 1–2$425K
InvestmentsLn 11–13$4.8M
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$5.2M
LiabilitiesLn 26$0
Net assetsLn 32$5.2M
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$308K$425K
InvestmentsLn 11–13$5.6M$4.8M
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$5.9M$5.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$5.9M$5.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$418K$418K
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$2K$2K
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$0
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$94$94
All other expensesLn 24e$0
Total functional expensesLn 25$422K$418K$4K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $814K$707K$107K$4.4M 990 PDF
FY2024 $436K$594K−$158K$4.3M 990 PDF
FY2023 $0$4.7M 990 PDF
FY2022 $79K$828K−$749K$4.7M 990 PDF
FY2021 $699K$462K$237K$5.4M 990 PDF
FY2020 Viewing $214K$422K−$207K$5.2M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (4 parts)
Part VIII · Statement of revenue $214,488 across 7 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-3 Investment incomeExcluded from tax $105,176$105,176
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $109,312$109,312
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueExcluded from tax $214,488$214,488
Part IX · Statement of functional expenses $421,557 across 31 lines filed
IX-1 Grants to domestic organizationsPrograms $417,694$417,694
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $2,127$2,127
IX-11c Accounting feesManagement $1,642$1,642
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$0
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Management $94$94
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $417,694 · Management $3,863 · Fundraising $0$421,557
Part X · Balance sheet $5,191,437 assets, 16 lines filed
X-1 Cash, non-interest-bearing$0
X-2 Savings and temporary cash investmentsStart of year $308,276$424,574
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$12,336
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securitiesStart of year $5,582,254$4,754,527
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $5,890,530$5,191,437
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $5,890,530$5,191,437
X-33 Total liabilities and net assetsStart of year $5,890,530$5,191,437
Part XI · Reconciliation of net assets $5,191,437 net assets at year end
XI-1 Total revenue$214,488
XI-2 Total expenses$421,557
XI-3 Revenue less expenses−$207,069
XI-4 Net assets at start of year$5,890,530
XI-8 Prior period adjustments−$492,024
XI-10 Net assets at end of year$5,191,437

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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