Impact & Measurement
Accountability & Finance
Culture & Community
Leadership & Adaptability
Gentle Giants Elephants
24952 Rancho Clemente
Laguna Niguel CA 92677
Mail donations to:
Po Box 7333
Po Box 7333
Laguna Niguel CA 92607
Laguna Niguel CA | IRS ruling year: 2020 | EIN: 85-1224112 
An EIN is a unique nine-digit number that identifies a business for tax purposes.
An EIN is a unique nine-digit number that identifies a business for tax purposes.Organization Mission
To give captive elephants a better way of life, while systematically helping their mahouts (caretakers) find a new, profitable, ethical & humane way of living with e ... (More)
Rating Information
Needs Improvement
This charity's score is 61%, earning it a Two-Star rating.
This overall score is calculated from multiple beacon scores, weighted as follows: 74% Accountability & Finance, 10% Leadership & Adaptability, 16% Culture & Community. Learn more about our criteria and methodology.
Historical Ratings 
Historical Ratings 
Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Measurement. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
Rating Report
Accountability & Finance
Score
50
Most Recent Fiscal Year:
FY 2022
FY 2022
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
Key Accountability Metrics
Full Credit
Partial Credit
No CreditMajority Independent Board Members - 0% independent members0 out of 10 points
Majority Independent Board Members - 0% independent members0 out of 10 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.
Source: IRS Form 990
Independent Board Size - 0 independent members0 out of 10 points
Independent Board Size - 0 independent members0 out of 10 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members
Source: IRS Form 990
Material Diversion of Assets - None10 out of 10 points
Material Diversion of Assets - None10 out of 10 points
A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.
Source: IRS Form 990
Tax Form Disclosures and Policies
Full CreditPartial CreditNo CreditWebsite Listed on Tax Form - Missing0 out of 3 points
Website Listed on Tax Form - Missing0 out of 3 points
Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Conflict of Interest Policy - Missing0 out of 7 points
Conflict of Interest Policy - Missing0 out of 7 points
Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Whistleblower Policy - Missing0 out of 7 points
Whistleblower Policy - Missing0 out of 7 points
Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Document Retention and Destruction - Missing0 out of 7 points
Document Retention and Destruction - Missing0 out of 7 points
Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Documents Board Meeting Minutes - No0 out of 3 points
Documents Board Meeting Minutes - No0 out of 3 points
Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Website Disclosures
Full CreditPartial CreditNo CreditTax Form Posted on Nonprofit's Website - Missing0 out of 3 points
Tax Form Posted on Nonprofit's Website - Missing0 out of 3 points
For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.
Source: IRS Form 990
Financial Metrics
Full CreditPartial CreditNo CreditLiabilities to Assets: Ratio - 0.59%15 out of 15 points
Liabilities to Assets: Ratio - 0.59%15 out of 15 points
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.
Source: IRS Form 990
Program Expense: Ratio - 98.50%25 out of 25 points
Program Expense: Ratio - 98.50%25 out of 25 points
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
Source: IRS Form 990
Additional Information
Total Revenue and Expenses - Data Available
Total Revenue and Expenses - Data Available
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Salary of Key Persons - Data Available
Salary of Key Persons - Data Available
Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Diana Munoz, President
$0
Colby Steiner, Secretary
$0
Colby Steiner, Treasurer
$0
Source: IRS Form 990 (page 7), filing year 2022
IRS Published Data (Business Master File) - Data Available
IRS Published Data (Business Master File) - Data Available
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Foundation Status:
Organization that normally receives no more than one-third of its support from gross investment income and unrelated business income and at the same time more than one-third of its support from contributions, fees, and gross receipts related to exempt purposes. 509(a)(2) (BMF foundation code: 16)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
Data Sources (IRS Forms 990) - Data Available
Data Sources (IRS Forms 990) - Data Available
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage accountability and finance data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Gentle Giants Elephants) or EIN (851224112) in the 'Search Term' field.
Impact & Measurement
Not Currently Scored
Gentle Giants Elephants cannot currently be evaluated by our Impact & Measurement methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.
Culture & Community
Score
83
This beacon provides an assessment of the organization's culture and connectedness to the community it serves.
Metrics
Full CreditPartial CreditNo CreditConstituent Feedback - Data Available100/100 points
Constituent Feedback - Data Available100/100 points
33.33% of beacon score
This organization reported that it is collecting feedback from the constituents and/or communities it serves. The methodology leveraged for Constituent Feedback is based on The Core Principles of Constituent Feedback, which describes listening and responding well to feedback. Charity Navigator participates in a consortium with other feedback experts and leading nonprofit infrastructure platforms to drive Constituent Feedback's advancement, promotion, and data collection.
How is your organization using feedback from the people you serve?
To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To strengthen relationships with the people we serve
What challenges does your organization face in collecting feedback from the people you serve?
We don't have any major challenges to collecting feedback
Equity Practices - Data Available75/100 points
Equity Practices - Data Available75/100 points
66.67% of beacon score
This organization's score of 75 is a passing score. The organization reported that it is currently only implementing 2 Equity Practices.
The Equity Strategies Checklist, developed by Equity in the Center, consists of practices and policies that promote racial equity in operations and programs. This data is collected in partnership with Candid.
| Equity Practices (1/7) | |
We review compensation data across the organization (and by staff levels) to identify disparities by race. | |
We ask team members to identify racial disparities in their programs and/or portfolios. | |
We analyze disaggregated data and root causes of race disparities that impact the organization/'s programs, portfolios, and the populations served. | |
We disaggregate data to adjust programming goals to keep pace with changing needs of the communities we support. | |
We employ non-traditional ways of gathering feedback on programs and trainings, which may include interviews, roundtables, and external reviews with/by community stakeholders. | |
We disaggregate data by demographics, including race, in every policy and program measured | |
We have long-term strategic plans and measurable goals for creating a culture such that one’s race identity has no influence on how they fare within the organization. | |
| Equity Policies and Procedures (1/7) | |
We use a vetting process to identify vendors and partners that share our commitment to race equity. | |
We have a promotion process that anticipates and mitigates implicit and explicit biases about people of color serving in leadership positions. | |
We seek individuals from various race backgrounds for board and executive director/CEO positions within our organization. | |
We have community representation at the board level, either on the board itself or through a community advisory board. | |
We help senior leadership understand how to be inclusive leaders with learning approaches that emphasize reflection, iteration, and adaptability. | |
We measure and then disaggregate job satisfaction and retention data by race, function, level, and/or team. | |
We engage everyone, from the board to staff levels of the organization, in race equity work and ensure that individuals understand their roles in creating culture such that one’s race identity has no influence on how they fare within the organization. | |
Leadership & Adaptability
Score
100
This beacon provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
- Strategic Partnerships
- Networks of Collective Impact Efforts
- Raising Awareness
- Community Building
Metrics
Full CreditPartial CreditNo CreditMission 10/10 points
Mission 10/10 points
The nonprofit organization presents evidence of strategic thinking through articulating the organization's mission
Note: The organization did not respond to this question.
Vision 10/10 points
Vision 10/10 points
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
Note: The organization did not respond to this question.
Source: Nonprofit submitted responses
Goals 20/20 points
Goals 20/20 points
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: Work in collaboration w/elephant owners & their local communities to find a more harmonious & peaceful coexistence w/ elephants. Enabling mahouts to earn a decent living t& support families.
Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.
Goal Two: To maintain long-term sustainability, Gentle Giants plans to develop a volunteer tourism program in which volunteers will pay for the experience of being immersed in the village lifestyle.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Three: Work respectfully w/indigenous villagers who own elephants in sustainable & successful way so as to end captive breeding, as only wild-bred elephants born, they will return to the forest completely.
Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.
Leadership Development 15/15 points
Leadership Development 15/15 points
The nonprofit provides evidence of investment in leadership development
Describe an investment in leadership
Trained indigenous village woman to make jewelry (to help contribute financially to family), cook, prepare host-houses for a future volunteer visiting project
Trained mahouts (elephant caretakers) in more humane elephant care practices
Mobilizing for Mission 15/15 points
Mobilizing for Mission 15/15 points
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
This organization mobilizes for mission in the following ways:
What are this organization’s external mobilizaton efforts?
We are partnered with Save Elephant Foundation, who are our "boots on the ground" in Thailand. We collaborate with many other organizations like Peace for Animals, World Animal News, and Save the Asian Elephant.
Adaptability Story 30/30 points
Adaptability Story 30/30 points
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
When COVID-19 temporarily shut the tourist industry in Thailand, Gentle Giants Nonprofit, in partnership with Lek Chailert (Save Elephant Foundation) took advantage of the timely opportunity to work with the elephant handlers who had started the long journey back to their villages. In doing so, they developed a plan to meet the needs of both elephants and communities.
Gentle Giants overall goal was simple: To keep the elephants safely there. Hence the Gentle Giant Stay Home Project (GGSHP) was launched June 14, 2020.
Mahouts (handlers) would still be employed, plus they would earn fair wages and stay with their families;
Elephants would no longer be forced to work in the tourist and logging industry, nor would they be chained again. Instead, they would roam around freely in the forest together with other elephants;
Communities would welcome their men and elephants back and learn a new way to relate to the gentle giants while earning an income through farming and food supply.
Through Gentle Giants Stay Home 100+ elephants have been able to safely stay at their villages. Formerly-abused elephants enjoy abundant, healthy food and water; periodic checkups by veterinarians; daily life in the forest and the precious opportunity to keep the herds together.
It is not only about providing security and protection for 100+ elephants to live peacefully, but also creating job opportunities and a source of income for many of the local villagers. The environment has benefited, too. Gentle Giants Stay Home has helped with reforestation and protecting forest ecosystems. But the most rewarding experience has been seeing the elephants thrive and seeing them behave like elephants. At the same time, being able to help so many Thai families and local farmers while keeping the gentle giants safe has been really gratifying. GGSHP has provided work opportunities, helped local farmers, help hundreds of human beings and kept the gentle giants safe.