The Elephant Sanctuary in Tennessee
Public records show a registered, tax-exempt organization in good standing.
What it says it does
PROVIDE A NATURAL HABITAT REFUGE DEVELOPED AROUND THE NEEDS OF ASIAN AND AFRICAN ELEPHANTS WHERE ELEPHANTS ARE PROVIDED WITH LIFETIME CARE; TO SUPPORT AND PROMOTE ELEPHANT WELFARE AND CONSERVATION; TO PROVIDE AND SUPPORT PUBLIC EDUCATION REGARDING THE COMPLEX NEEDS OF ELEPHANTS AND THE CHALLENGES FACING ELEPHANTS IN THE WILD.
- Income
- $10.7 million
- Spending
- $8.1 million
- Spent on programs
- 90%
- Reserves
- 119.3 months of spending
- Largest source of income
- donations and private grants, 90%
- Employees
- 73
- Volunteers
- 200
- Highest pay
- $176,445, president / ceo
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 100 out of 100. Higher than 78% of charities in its peer group (animals, $10m to $100m).
Reserves
35 of 35Spendable reserves would cover 119.3 months of spending.
Debt
20 of 20It owes 0% of what it owns.
Living within its means
15 of 15Income exceeded spending by 24% of income.
Income trend
15 of 15Income rose 15% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 100 out of 100. Higher than 19% of charities in its peer group (animals, $10m to $100m).
Independent board
25 of 255 of 5 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
15 of 15Its accounts were audited by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2025, 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 (2)
- $6.2 million spent. SHELTER & CARE PROGRAM- THE ORGANIZATION PROVIDES ELEPHANTS WITH THE OPPORTUNITY TO LIVE OUT THEIR LIVES IN A SAFE HAVEN DEDICATED TO THEIR WELL BEING. INDIVIDUALIZED CARE HAS BEEN ENHANCED BY ADDING LASER THERAPY, NEW DIGITAL RADIOGRAPHY EQUIPMENT, ALLERGY TESTING AND OTHER DIAGNOSTIC TESTS. THERE WERE A TOTAL OF 14 ELEPHANTS INHABITING THE FACILITIES DURING THE YEAR.
- $1.1 million spent. EDUCATION PROGRAM- THE ORGANIZATION SEEKS TO RAISE PUBLIC AWARENESS OF THE COMPLEX NEEDS OF ELEPHANTS AND THE CRISIS FACING ELEPHANTS IN THE WILD BY PROVIDING EDUCATION OPPORTUNITIES FOR THE PUBLIC RELATING TO ELEPHANT CARE AND HABITAT, INCLUDING MATERIALS AND PROGRAMS WITHIN THE ELEPHANT DISCOVERY CENTER AND ON-LINE DISTANCE LEARNING.THESE EDUCATION OPPORTUNITIES RESULTED IN:*12,615 STUDENTS IN 40 STATES AND 6 COUNTRIES PARTICIPATED IN DISTANCE LEARNING PROGRAMS; 121 VOLUNTEERS ONSITE WHICH INCLUDED 2 COLLEGE ALTERNATIVE SPRING BREAKS AND 12 VOLUNTEER DAYS.*3,100 VISITORS CAME TO THE ELEPHANT DISCOVERY CENTER
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
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 October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 1995.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
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 21, 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.