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Kay E Mcfarland Charitable Tr

EIN 81-6309397 · Topeka, KS

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceWeak31 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

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.

Income
$814,063
Spending
$706,634
Spent on programs
98%
Reserves
74.3 months of spending
Largest source of income
investment income, 100%
Employees
0
Volunteers
0
Highest pay
$50,400, sole trustee

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 83% of charities in its peer group (animals, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 74.3 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 13% of income.

  • Income trend

    15 of 15

    Income rose 87% on the year before.

  • Spending floor

    15 of 15

    98% of spending went to programs and raising each dollar of donations cost 0 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

Weak: 31 out of 100. Higher than 9% of charities in its peer group (animals, $250k to $1m).

  • Independent board

    0 of 25

    0 of 1 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no 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

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed 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, 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 (1)
  1. $688,993 spent. Kay McFarland Japanese Garden - Grants provided support for the Kay McFarland Japanese Garden at the Topeka Zoological Park for maintenance and improvements to the Garden and debt service on Municipal Bonds issued to build the Garden. Grant funds were used to partially pay for garden wall refurbishment, principal and interest payments on Municipal Bonds issued by the Zoo to build the garden, general maintenance, and Zoo Scholarships.Program expenses include costs to provide artwork for the garden, refinish wood benches, work on the Turtle Gate, and funding of Event Center activities, conducted by the Zoo, and related advertising.Finally, graphic design, communications, and web service expenses were incurred to promote the Trustor's life story in her Garden, and others, through the Lasting Legacy Online website and kiosk located in the Event Center Gallery. All of which result in promoting the Topeka Zoological Park.

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

  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 October 2018.

    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.