Civic Intelligence

Kay E Mcfarland Charitable Trust

990EZ • Fiscal year 2023 • EIN 81-6309397

Jan 01, 2023 to Dec 31, 2023 • Filed on May 14, 2024

Organization ProfileN/A
4120 SW Lincolnshire RdTopeka, KS 66610

(785) 273-0688

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

1st percentile

-100%

Faster revenue growth than 1% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $4,700,859 (-100%) from 2022

Net Assets

Flat

$4,700,859

Flat from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Down

$0

Down $78,878 (-100%) from 2022

Expenses

-

No earlier filing loaded for comparison.

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2018: $6,000,479Liabilities 2018: $0Net Assets 2018: $6,000,4792018Assets 2019: $5,890,530Liabilities 2019: $0Net Assets 2019: $5,890,5302019Assets 2020: $5,191,437Liabilities 2020: $0Net Assets 2020: $5,191,4372020Assets 2021: $5,443,437Liabilities 2021: $0Net Assets 2021: $5,443,4372021Assets 2022: $4,700,859Liabilities 2022: $0Net Assets 2022: $4,700,8592022Assets 2023: $0Net Assets 2023: $4,700,8592023Assets 2024: $4,272,618Liabilities 2024: $6,534Net Assets 2024: $4,266,0842024

Highlighted filing

2023

Assets$0
Liabilities-
Net Assets$4,700,859
Open 2023 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $5,910,310Expenses 2018: $83,354Net Income 2018: $5,826,9562018Revenue 2019: $250,904Expenses 2019: $360,853Net Income 2019: -$109,9492019Revenue 2020: $214,488Expenses 2020: $421,557Net Income 2020: -$207,0692020Revenue 2021: $698,751Expenses 2021: $461,611Net Income 2021: $237,1402021Revenue 2022: $78,878Expenses 2022: $827,925Net Income 2022: -$749,0472022Revenue 2023: $02023Revenue 2024: $436,248Expenses 2024: $594,228Net Income 2024: -$157,9802024

Highlighted filing

2023

Revenue$0
Expenses-
Net Income-
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 14, 2024
Return Version
2023v5.0
Mission and Program Overview

Mission

The trust is created and operated exclusively for the educational purposes which benefit the topeka community by providing financial assistance to the topeka zoological park.

Program Services

DescriptionGrantsExpenses
THE CONSTRUCTION OF A JAPANESE GARDEN EXHIBIT AT THE TOPEKA ZOOLOGICAL PARK.--
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ELAINE L SCHWARTZTrusteePT$0--
Filing and Contact Details

Filer

Filer Name
Kay E Mcfarland Charitable Trust
EIN
81-6309397
Phone
7852730688
Address
4120 SW LINCOLNSHIRE RD, TOPEKA, KS 66610

Signing Officer

Name
Elaine L Schwartz
Title
Trustee
Signed
2024-05-14
Discuss with paid preparer
Yes

Preparer

Firm
Morris Laing Evans Brock & Kennedy Chtd
Address
300 N Mead Suite 200, Wichita, KS 67202
Preparer
Janet Huck Ward
Phone
3162622671
Raw XML Appendix133 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ELAINE L SCHWARTZ
IRS990EZ/BooksInCareOfDetail/PhoneNum07852730688
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt04120 SW LINCOLNSHIRE RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0TOPEKA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd066610
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt04700859
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt04700859
IRS990EZ/Form990TotalAssetsGrp/EOYAmt00
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt04700859
IRS990EZ/NetAssetsOrFundBalancesEOYAmt04700859
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt04700859
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt020.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ELAINE L SCHWARTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE TRUST IS CREATED AND OPERATED EXCLUSIVELY FOR THE EDUCATIONAL PURPOSES WHICH BENEFIT THE TOPEKA COMMUNITY BY PROVIDING FINANCIAL ASSISTANCE TO THE TOPEKA ZOOLOGICAL PARK.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE CONSTRUCTION OF A JAPANESE GARDEN EXHIBIT AT THE TOPEKA ZOOLOGICAL PARK.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalRevenueAmt00
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesEngagedOrgInvlmntInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesFurtherExemptPrpsInd0true
IRS990ScheduleA/Form990SchAType3FuncIntGrp/ActivitiesTestInd0X
IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd0false
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd0true
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THE FRIENDS OF THE TOPEKA ZOO INC IS THE 501(C)(3) ORGANIZATION FOR THE FUNDING OF PROJECTS AT THE TOPEKA ZOOLOGICAL PARK. THE TOPEKA ZOOLOGICAL PARK IS NAMED IN THE TRUST AGREEMENT.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1DURING THE YEAR, THE TRUSTEE HAD NUMEROUS MEETINGS WITH BOARD MEMBERS OF THE FRIENDS OF THE TOPEKA ZOO INC AND OFFICERS/EMPLOYEES OF THE TOPEKA ZOOLOGICAL PARK AND THE CITY OF TOPEKA.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2THE FRIENDS OF THE TOPEKA ZOO INC IS THE ONLY BENEFICIARY OF THE FILING ORGANIZATION. THE TRUSTEE OF THE FILING ORGANIZATION RECEIVES FINANCIAL REPORTS REGARDING THE USE OF FUNDS DISTRIBUTED TO THE SUPPORTED ORGANIZATION. THE TRUSTEE ALSO PROVIDES THE SUPPORTED ORGANIZATION WITH PERIODIC REPORTS OF THE FILING ORGANIZATION'S ACTIVITIES.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt3THE FILING ORGANIZATION'S PURPOSE IS TO SUPPORT THE WORK AND FURTHER THE EXEMPT PURPOSE OF THE TOPEKA ZOOLOGICAL PARK, WHICH IS A GOVERNMENTAL ENTITY OF THE CITY OF TOPEKA, KANSAS. THE ACTIVITIES OF THE FILING ORGANIZATION IN 2021 CONTINUED THE CONSTRUCTION PROCESS FOR A NEW ATTRACTION (A JAPANESE GARDEN) AT THE TOPEKA ZOOLOGICAL PARK.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4PLANNING FOR THE JAPANESE GARDEN PROJECT BEGAN IN 2016. DISTRIBUTIONS FOR THIS PROJECT BEGAN IN 2017.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 1: Description Of How Supported Organizations Are Desigated
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 2: Organizaiton Maintained A Relationship with Supported Orgs.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section D, Line 3: Role The Organization's Supported Orgs. Played
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part IV, Section E, Line 2a: Identify Supported Orgs. and Explain How Activities Furthered Exempt Pu
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc4Part IV, Section E, Line 2b: Reasons For The Organization's Position
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0486117369
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd0false
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0FRIENDS OF THE TOPEKA ZOO INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ELAINE L SCHWARTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0KAY E MCFARLAND CHARITABLE TRUST
ReturnHeader/Filer/BusinessNameControlTxt0KAYE
ReturnHeader/Filer/EIN0816309397
ReturnHeader/Filer/PhoneNum07852730688
ReturnHeader/Filer/USAddress/AddressLine1Txt04120 SW LINCOLNSHIRE RD
ReturnHeader/Filer/USAddress/CityNm0TOPEKA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd066610
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0480770887
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Morris Laing Evans Brock & Kennedy Chtd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0300 N Mead Suite 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wichita
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd067202
ReturnHeader/PreparerPersonGrp/PhoneNum03162622671
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Janet Huck Ward
ReturnHeader/ReturnTs02024-05-14T12:55:57-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ELAINE L
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SCHWARTZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$0
Liabilities
-
Net assets
$4,700,859
Revenue
$0
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.27$0.01$4.27$0.44$0.59$0.16
2023Detailed filing. Detailed filing data is available for this year.$0.00$4.70$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$0.00$4.70$0.08$0.83$0.75
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.44$0.00$5.44$0.70$0.46$0.24
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$0.00$5.19$0.21$0.42$0.21
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.89$0.00$5.89$0.25$0.36$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.00$0.00$6.00$5.91$0.08$5.83