Civic Intelligence

Kay E Mcfarland Charitable Trust

EIN 81-6309397 • 501(c)3 • Topeka, KS

Profile

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.

4120 SW Lincolnshire RDTopeka, KS 66610

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

9th percentile

-36%

Higher net margin than 9% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

48th percentile

$50,400

Higher top officer pay than 48% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Up

$4,272,618

Up $4,272,618 from 2023

Liabilities

$6,534

No earlier filing loaded for comparison.

Net Assets

Up

$4,266,084

Up $4,266,084 from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin9th percentile

Revenue

Up

$436,248

Up $436,248 from 2023

Expenses

$594,228

No earlier filing loaded for comparison.

Net Income

-$157,980

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

Grouped bars show assets, liabilities, and net assets across loaded filings.

$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: $02023Assets 2024: $4,272,618Liabilities 2024: $6,534Net Assets 2024: $4,266,0842024

Highlighted filing

2024

Assets$4,272,618
Liabilities$6,534
Net Assets$4,266,084
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest 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

2024

Revenue$436,248
Expenses$594,228
Net Income-$157,980
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,272,618
Liabilities
$6,534
Net assets
$4,266,084
Revenue
$436,248
Expenses
$594,228
Net income
-$157,980
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
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$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
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$1,185,213
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.

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,250,541$4,092,561▼ $157,980
Investments in Publicly Traded Securities$3,544,576$3,886,406▲ $341,830
Savings and Temporary Cash Investments$879,488$386,212▼ $493,276
Cap Stk Tr Prin Current Funds$173,523$173,523→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$4,424,064$4,272,618▼ $151,446
Liabilities
Other Liabilities$0$6,534▲ $6,534
Total Liabilities$0$6,534▲ $6,534
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,424,064$4,266,084▼ $157,980
Total Liabilities and Net Assets / Fund Balance$4,424,064$4,272,618▼ $151,446
Compensation and Service Providers
Top Officer Pay48th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elaine L SchwartzSole TrusteeFT$50,400$50,400
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$436,248
Other Revenue
$0
Change in Net Assets
$-157,980
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$421,335
Other Expenses$122,493
Salaries, Compensation, and Employee Benefits$50,400
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$421,335--$421,335
Current Officers, Directors, Trustees, and Key Employees$45,360$5,040-$50,400
Advertising$32,400--$32,400
Other Expenses$5,565--$5,565
Fees for Services Legal-$5,232-$5,232
All Other Expenses$3,152$783-$3,935
Information Technology$2,085--$2,085
Office Expenses-$670-$670
Total Functional Expenses$582,503$11,725$0$594,228
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Friends of The Topeka Zoo IncTopeka, KS-Maintain & improve Japanese garden$421,335
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Shawn WesnerDaughter of Elaine Schwartz, Sole TrusteeIndependent contractor compensationNo$13,838
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
American Express Credit Card$6,534
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“The trustee will review the 990 before filing.”

Form 990, Part VI, Section C, line 19

“Documents available upon request.”

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
Phone
7852730688
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elaine L Schwartz
Formed
2016
Legal Domicile
Ks
Voting Board Members
1
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Wendling Noe Nelson & Johnson LLC
Address
623 SW 10th Ave Suite 300, Topeka, KS 66612
Preparer
Brian J Florea
Phone
7852334226
Raw XML AppendixShowing 400 of 411 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.

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IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
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 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 Trust meets the attentiveness and responsiveness test in connection with Friends of the Topeka Zoo Inc. (EIN: 48-6117369) which received $421,335 in grants during the year.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Part IV, Section A, Line 1:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Part IV, Section D, Line 2:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2Part IV, Section D, Line 3:
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc3Part V, Section D, Line 8:
IRS990ScheduleA/IRSWrittenDeterminationInd0X
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AcquisitionIndebtednessGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/CurrentYearAmt05666448
IRS990ScheduleA/MinimumAssetAmountGrp/AdjustedFMVLessIndebtednessGrp/PriorYearAmt05328716
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/CurrentYearAmt0731634
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyCashBalancesGrp/PriorYearAmt01119844
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/CurrentYearAmt04934814
IRS990ScheduleA/MinimumAssetAmountGrp/AverageMonthlyFMVOfSecGrp/PriorYearAmt04208872
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/CurrentYearAmt084997
IRS990ScheduleA/MinimumAssetAmountGrp/CashDeemedCharitableGrp/PriorYearAmt079931
IRS990ScheduleA/MinimumAssetAmountGrp/DiscountClaimedAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/FMVOtherNonExemptUseAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/CurrentYearAmt05581451
IRS990ScheduleA/MinimumAssetAmountGrp/NetVlNonExemptUseAssetsGrp/PriorYearAmt05248785
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/CurrentYearAmt0195351
IRS990ScheduleA/MinimumAssetAmountGrp/PctOfNetVlNonExemptUseAstGrp/PriorYearAmt0183707
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/CurrentYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/RecoveriesPYDistriMinAssetGrp/PriorYearAmt00
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/CurrentYearAmt05666448
IRS990ScheduleA/MinimumAssetAmountGrp/TotalFMVOfNonExemptUseAssetGrp/PriorYearAmt05328716
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/CurrentYearAmt0195351
IRS990ScheduleA/MinimumAssetAmountGrp/TotalMinimumAssetGrp/PriorYearAmt0183707
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0486117369
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd010
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0582503
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Friends of the Topeka Zoo Inc
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3NonFuncInd0X
IRS990ScheduleA/SupportSumAmt0582503
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt06534
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0American Express Credit Card
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalLiabilityAmt06534
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0421335
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Maintain & improve Japanese garden
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Friends of The Topeka Zoo Inc
IRS990ScheduleI/RecipientTable/RecipientEIN0486117369
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0635 SW Gage Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Topeka
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0KS
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd066606
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0The Trust monitors grants through regular communication with the Topeka Zoo, review of invoices and documentation, and participation in meetings where garden-related expenditures are discussed to ensure funds are used as intended.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, Line 2:
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Shawn Wesner
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Daughter of Elaine Schwartz, Sole Trustee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt013838
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Independent contractor compensation
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The trustee will review the 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Documents available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04424064
IRS990/TotalAssetsEOYAmt04272618
IRS990/TotalAssetsGrp/BOYAmt04424064
IRS990/TotalAssetsGrp/EOYAmt04272618
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt011725
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0582503
IRS990/TotalFunctionalExpensesGrp/TotalAmt0594228
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt06534
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt06534
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04424064
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04266084
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0582503
IRS990/TotalReportableCompFromOrgAmt050400
IRS990/TotalRevenueGrp/ExclusionAmt0436248
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0436248
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04424064
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04272618
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04120 SW Lincolnshire Rd
IRS990/USAddress/CityNm0Topeka
IRS990/USAddress/StateAbbreviationCd0KS
IRS990/USAddress/ZIPCd066610
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
IRS990/WrittenPolicyOrProcedureInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Elaine L Schwartz
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trustee
ReturnHeader/BusinessOfficerGrp/PhoneNum07852730688
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
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/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0481026809
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Wendling Noe Nelson & Johnson LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0623 SW 10th Ave Suite 300

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