Animal-Related (D500) IRS Verified DX Registered 990 on File

LINCOLN CHILDRENS ZOO

EIN: 47-0482255 · LINCOLN, NE 68502-1832 · United States · FY 2024 Data

3 out of 5 59 / 100 Based on 2+ years of filings

Financial strength (30%) 98/100

Reliability (20%) 55/100

Effectiveness (25%) 87/100

Impact (25%) No data yet

Financial data: FY 2024 · Scored 9/13/2026

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CharityAI™ Score

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Mission Statement

To enrich lives through firsthand interaction with living things.

Financial Overview — FY 2024

$10.0M

Total Revenue

$8.3M

Total Expenses

$38.6M

Net Assets

263

Employees

Revenue Sources

Expense Breakdown

Program Expense Ratio 73.8%

Fundraising Efficiency 10.2%

Operating Reserve 55.75x

Liability-to-Asset 6.7%

Revenue Diversification 41.1%

Executive Compensation $384K

Compared with Peers

FY 2024

Compared with 996 similar organizations (United States, Animal-Related, $1M–$10M in expenses), FY 2024.

This organization Middle half of peers (P25–P75) Peer median

Ratio	This org	Peer median	Position (P10 → P90)
Program expense ratio Program expenses / total expenses · higher is better	73.8%	84.8%	P10P90	Bottom quarter
Admin expense ratio Management and general / total expenses · lower is better	23.8%	9.2%	P10P90	Bottom quarter
Fundraising expense ratio Fundraising expenses / total expenses · lower is better	2.4%	4.1%	P10P90	Above median
Fundraising efficiency Fundraising expenses / gross fundraising income · lower is better	10.2%	100.6%	P10P90	Top quarter
Operating reserve Months of expenses covered by net assets · higher is better	55.8 mo	17.8 mo	P10P90	Top quarter
Liabilities to assets Total liabilities / total assets · lower is better	6.7%	4.5%	P10P90	Below median
Revenue concentration Share of revenue from the largest source · lower is better	41.1%	79.2%	P10P90	Top quarter
Revenue growth Year over year revenue growth	20.1%	10.4%	P10P90
Expense growth Year over year expense growth	2.4%	9.6%	P10P90
Surplus margin Surplus as a share of revenue	16.9%	4.6%	P10P90

Financial History

Year	Revenue	Expenses	Net Assets	Program %	Staff
2024	$10.0M	$8.3M	$38.6M	73.8%	263
2023	$8.3M	$8.1M	$36.2M	75.6%	289
2022	$8.9M	$7.3M	$35.6M	75.3%	227
2021	$9.7M	$5.9M	N/A	—	153

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Organization Details

EIN: 47-0482255
State: NE
City: LINCOLN
ZIP: 68502-1832
Classification: D500
Category: Animal-Related
Rating: 3★
Coverage: A
Last Updated: Aug 2026
IRS Ruling Year: 1965
Foundation Code: 15
Form 990: On File

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CharityAI™ rates charities from 0 to 100 using public filings (IRS Form 990 and the equivalent registries outside the US) together with the information the charity itself provides on DonationX. Ratings are recalculated every quarter, without human bias, and shown as stars.

Four pillars

Financial strength30%

Program expense ratio, fundraising efficiency, operating reserves, liabilities and revenue diversification, compared with similar organizations.

Reliability20%

Standing with the registry, filing history, verification and how complete the profile is.

Effectiveness25%

How much goes to programs and how consistently the organization delivers them.

Impact25%

The outcomes the charity reports on DonationX: people served, cost per service and results.

Stars

★★★★★ 80–100 ★★★★☆ 60–79 ★★★☆☆ 40–59 ★★☆☆☆ 20–39 ★☆☆☆☆ 1–19

A pillar with no data counts as zero. Without impact metrics the score is capped at 59 (three stars): only the charity can supply that data.
The coverage grade (A to D) says how much filing data the score rests on; NONE means there is not enough to rate.
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