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Zoological Society of Buffalo Inc

EIN 16-0911204 · Buffalo, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthWeak49 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

BUILDING COMMUNITY; CREATING CONNECTIONS; SAVING WILDLIFE THROUGH A COLLABORATION FOR CHANGE: THE BUFFALO ZOO WILL BE A CENTER OF CONSERVATION EXCELLENCE, PROVIDING LEADERSHIP TO SECURE A FUTURE WHERE WILDLIFE THRIVES. WE EMBODY OUR MISSION AND VISION THROUGH PRACTICES THAT EXEMPLIFY OUR VALUES OF TEAMWORK, WELCOMING, INTEGRITY, CARING, AND GOING ABOVE AND BEYOND.

Income
$10.8 million
Spending
$12.8 million
Spent on programs
79%
Reserves
0.6 months of spending
Largest source of income
fees for its services, 58%
Employees
203
Volunteers
271
Highest pay
$221,781, president/ceo

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Weak: 49 out of 100. Higher than 5% of charities in its peer group (animals, $10m to $100m).

  • Reserves

    4 of 35

    Spendable reserves would cover 0.6 months of spending.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 18% of income.

  • Income trend

    10 of 15

    Income fell 0% on the year before.

  • Spending floor

    15 of 15

    79% of spending went to programs and raising each dollar of donations cost 19 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 18% of charities in its peer group (animals, $10m to $100m).

  • Independent board

    25 of 25

    30 of 30 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (3)
  1. $8.3 million spent. ANIMAL CARE AND HORTICULTURE MAINTENANCE AND EXPERIENCE: AS AN AZA (ASSOCIATION OF ZOOS AND AQUARIUMS) ACCREDITED ZOO, WE STRIVE TO PROVIDE OUR ANIMALS WITH THE BEST POSSIBLE HABITATS, NUTRITION, ENRICHMENT AND VETERINARY CARE TO ENSURE CONSERVATION OF ANIMAL SPECIES AS WELL AS THE MAINTENANCE AND EXPANSION OF HORTICULTURE THROUGHOUT THE ZOO. THE GOAL OF ZOOS IS NOT STRICTLY TO PROVIDE RECREATION BUT TO PROVIDE AN INTERESTING EDUCATIONAL EXPERIENCE TO INCREASE THE AWARENESS OF CONSERVATION LEADING TO A CONNECTION TO ANIMALS AND NATURE NOT OTHERWISE POSSIBLE FOR MOST PEOPLE.
  2. $846,741 spent. EDUCATION - PROGRAMS DESIGNED TO STIMULATE AN EARLY INTEREST IN THE LIFE SCIENCES, NATURE AND CONSERVATION, BEGINNING WITH TODDLERS THROUGH HIGH SCHOOL STUDENTS.
  3. $979,337 spent. GUEST SERVICES - CONCESSIONS, RIDES, GIFT SHOP AND OTHER ANCILLARY SERVICES DESGINED TO PROVIDED THE ULTIMATE GUEST EXPERIENCE.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since May 1961.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.