The Gorilla Foundation

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1976

Legal Domicile

Principal Officer

Francine Patterson

Phone

6502166450

Tax Period

2024-06-01 to 2025-05-31

The Gorilla Foundation, founded in 1976, is a micro nonprofit that reported $339K in total revenue in fiscal year 2024. Revenue fell 132% from the prior year — a significant decline worth monitoring.

Mission

To bring interspecies communication to the public, in order to save gorillas from extinction, and inspire our children to create a sustainable future for all great apes.

Program Service Accomplishments

Program 1

Expenses: $232,429

EDUCATION: (aka KokoConnects) a) We continued to create and post weekly videos from our 5-decade archive featuring Koko, Ndume, Michael, and their caregivers, thereby educating the public about the true cognitive and emotional capacities of gorillas.b) We created Koko Signs pre/post surveys to help increase and evaluate the conservation impact of the app in shifting knowledge and behaviors toward gorilla protection.

Program 2

Expenses: $215,266

RESEARCH: (aka KokoConnects)a) We continued to analyze our 2,000-hour research video collection for interspecies communication topics that make strong subjects for further analysis and public...

RESEARCH: (aka KokoConnects)a) We continued to analyze our 2,000-hour research video collection for interspecies communication topics that make strong subjects for further analysis and public discussion.b) We added new signs, conversations, and interviews (KokoCasts) to the Koko Signs app, enhancing its value for conservation-education curriculum development.c) We created Koko Signs pre/post surveys to help measure the apps impact on changing attitudes toward, and actions on behalf of, gorillas.

Program 3

Expenses: $212,322

WELFARE: (aka KokoCares)In FYE2025 we began a partnership with The Aspinall Foundation to design a state-of-the-art gorilla sanctuary in the Republic of Congo. Borrowing design concepts from the...

WELFARE: (aka KokoCares)In FYE2025 we began a partnership with The Aspinall Foundation to design a state-of-the-art gorilla sanctuary in the Republic of Congo. Borrowing design concepts from the earlier 71-acre Maui Gorilla Sanctuary, we began planning a 300-acre, scalable site capable of accommodating both zoo-born gorillas seeking a more natural life and wild-born orphaned gorillas preparing for rewilding. The Aspinall Foundation brings decades of rewilding experience, and the Congo site lies within a protected national reserve with over 40 years of zero gorilla poaching. A Memorandum of Understanding is nearing completion, enabling us to engage a world-class designer in 2026 to convert conceptual plans into construction plans.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $492,843

Program Service Revenue $0

Investment Income $-834,554

Other Revenue $2,272

TOTAL REVENUE $-339,439

Expense Breakdown

Grants Paid $14,477

Salaries & Benefits $236,005

Fundraising Expenses $103,318

Program Expenses $759,331

Other Expenses $789,090

TOTAL EXPENSES $1,039,572

Year-over-Year Comparison

	2024	2023	Change
Revenue	$-339,439	$1,071,038	-1.3%
Expenses	$1,039,572	$811,143	+0.3%
Net Income	$-1,379,011	$259,895	-6.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$111,638

Total Directors

$93,736

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Christa Nunes	Director & CSO	40.00	Officer Director	$83,200	$0	$83,200
Gary Stanley	COO	40.00	Officer	$16,942	$960	$17,902
Francine Patterson	President & CEO	20.00	Officer Director	$9,576	$960	$10,536
David Rutan	Director	1.00	Director	$0	$0	$0
Jeanne Gardner	Director	1.00	Director	$0	$0	$0
Kerry Hogan	Director	1.00	Director	$0	$0	$0
Russell Skibsted	Director	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$-339,439	$1,039,572	$5,808,086	$-1,379,011
2024	$1,071,038	$811,143	$6,976,426	$259,895
2023	$529,945	$771,728	$6,737,605	$-241,783
2022	$4,977,178	$453,560	$6,948,662	$4,523,618
2021	$784,574	$379,050	$2,414,146	$405,524
2020	$577,194	$491,735	$1,989,884	$85,459
2019	$848,650	$1,234,973	$2,015,454	$-386,323