Columbus Zoological Park Association in Powell, Ohio (OH)

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Columbus Zoological Park Association
Employer Identification Number (EIN)314390844
Name of OrganizationColumbus Zoological Park Association
Address9990 Riverside Dr, Powell, OH 43065-9606
ActivitiesMuseum, zoo, planetarium, etc.
SubsectionCharitable Organization
Ruling Date09/1952
DeductibilityContributions are deductible
FoundationOrganization 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
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2013
Assets$50,000,000 to greater
Income$50,000,000 to greater
Filing Requirement990 (all other) or 990EZ return
Asset Amount$192,823,839
Amount of Income$67,535,691
Form 990 Revenue Amount$65,811,774
National Taxonomy of Exempt Entities (NTEE)Animal-Related: Zoo, Zoological Society


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Amount of income in 2013: $67,535,691
Columbus Zoological Park Association: 

 $67,535,691
Other organizations performing similar types of work: 

 $3,649,677

Assets in 2013: $192,823,839
Columbus Zoological Park Association: 

 $192,823,839
Other organizations performing similar types of work: 

 $4,976,823

Expenses in 2013: $57,331,746
This organization: 

 $57,331,746
Other organizations performing similar types of work: 

 $3,423,830

Income to expenses ratio in 2013: 1.2
Columbus Zoological Park Association: 

 1.2
Other organizations performing similar types of work: 

 1.2

Expenses allocated to program services in 2007: 88.3%
Columbus Zoological Park Association: 

 88.3%
Other organizations performing similar types of work: 

 83.1%

Number of employees in 2013: 1,849
Columbus Zoological Park Association: 

 1,849
Other organizations performing similar types of work: 

 102

Employees paid over $100,000 in 2013: 0.9%
Columbus Zoological Park Association: 

 0.9%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 41.6%
This organization: 

 41.6%
Other organizations performing similar types of work: 

 42.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?YesYes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?YesYes
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?YesYes
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?YesYes
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?YesYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?YesYes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoYes
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?YesYes
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?YesYes
Did the organization make any transfers to an exempt non-charitable related organization?YesYes
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096136126
The number of Forms W-2G11
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return7311,849
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$1,749,362$1,559,695
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$134,370$182,277
Total number of individuals who received more than $100,000 of reportable compensation from the organization1315
Total number of independent contractors who received more than $100,000 of compensation from the organization22
Statement of Revenue
201120122013
Total revenue$55,059,900$61,019,806$65,811,774
Contributions, Gifts, Grants and Other Similar Amounts$23,578,933$24,993,742$27,379,367
Program Service Revenue$20,212,753$22,541,518$24,895,381
All Other Amusement and Recreation Industries $9,430,961$9,381,556
900099$6,787,592$7,402,170
All Other Amusement and Recreation Industries $4,969,636$6,600,142
All Other Amusement and Recreation Industries $1,203,329$1,392,413
900099$150,000$119,100
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$526,943$643,513$503,796
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$400,000$400,000$400,000
Gross rents (Real / Personal)$400,000 / $0$400,000 / $0$400,000 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$400,000 / $0$400,000 / $0$400,000 / $0
Net gain/loss from sales of assets other than inventory$-536,250$0$0
Net income/loss from fundraising events$149,361$523,433$564,193
Gross income from fundraising events$350,272$935,988$1,016,961
Less: direct expenses$200,911$412,555$452,768
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$2,301,320$2,559,401$2,478,167
Gross sales of inventory, less returns and allowances$3,575,998$3,898,342$3,749,316
Less: cost of goods sold$1,274,678$1,338,941$1,271,149
Miscellaneous Revenue$8,426,840$9,358,199$9,590,870
900099$7,915,828$8,320,826
All Other Amusement and Recreation Industries $1,442,371$1,270,044
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$51,775,078$54,385,108$57,331,746
Grants and other assistance to domestic organizations and domestic governments$576,270$737,717
Grants and other assistance to domestic individuals$72,745$28,750
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$221,283$648,721
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$628,982$834,383$815,128
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$16,923,567$17,858,693$18,814,987
Pension plan accruals and contributions$2,480,376$2,322,546
Other employee benefits$2,658,071$2,713,145
Payroll taxes$1,161,118$1,385,740$1,364,369
Fees for services (non-employees)
Management$199,500$204,000
Legal$194,711$246,226
Accounting$0$0
Lobbying$48,100$48,100
Professional fundraising services$0$0$0
Investment management fees$67,764$66,486
Other$2,499,416$2,744,153
Advertising and promotion$1,093,677$1,292,480
Office expenses$2,395,128$2,743,612
Information technology$211,702$172,387
Royalties$0$0
Occupancy$2,232,157$2,021,645
Travel$346,613$388,515
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$190,939$194,043
Interest$613,965$371,543
Payments to affiliates$819,200$734,596
Depreciation, depletion, and amortization$6,784,476$6,802,315
Insurance$632,645$673,981
Other expenses$3,579,042$80,000
Other expenses$2,534,521$4,130,166
Other expenses$1,534,608$2,502,802
Other expenses$811,795$2,009,913
Other expenses$1,507,588$2,459,420
Balance Sheet
201120122013
Total assets$171,350,438$176,447,189$192,823,839
Cash - non-interest-bearing$220,804$264,283
Savings and temporary cash investments$15,909,859$10,655,764
Pledges and grants receivable, net$1,438,667$2,480,814
Accounts receivable, net$3,071,598$3,903,276
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$832,474$847,870
Prepaid expenses and deferred charges$974,371$1,014,119
Land, buildings, and equipment: cost or other basis$126,135,506$141,330,623
Investments - publicly traded securities$18,324,118$23,128,693
Investments - other securities$9,192,976$8,853,051
Investments - program-related$0$0
Intangible assets$0$0
Other assets$346,816$345,346
Total liabilities$30,343,574$27,532,968$31,535,171
Accounts payable and accrued expenses$6,784,952$10,003,062
Grants payable$0$0
Deferred revenue$474,565$4,400,109
Tax-exempt bond liabilities$20,300,000$17,400,000$14,500,000
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$3,136,335$2,873,451$2,632,000
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$141,006,864$148,914,221$161,288,668
Unrestricted net assets$145,470,626$157,053,969
Temporarily restricted net assets$3,443,595$4,234,699
Permanently restricted net assets$0$0
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$120,087,915
Subtotal Support$123,814,317
Gifts, grants, contributions, and membership fees received$28,531,233
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$92,720,239
The value of services or facilities furnished by a governmental unit to the organization without charge$2,562,845
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$3,726,402
Total Support$127,464,942
Public Support$123,814,317
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$2,409,370
Net income from unrelated business activities, whether or not the business is regularly carried on$1,241,255
Other income. Do not include gain or loss from the sale of capital assets$0
Gross receipts from related activities, etc.$148,467,978
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$31,643,561$32,201,665$31,747,228$37,094,416$35,592,009$35,244,897$42,584,187$44,293,986
Contributions, gifts, grants, and similar amounts received$17,310,456$16,077,468$16,712,295$20,194,484$17,962,901$18,385,933$23,343,180$23,822,305
Contributions to donor advised funds$0$0
Direct public support$4,035,433$2,302,781$2,762,993$6,104,240$3,601,390$4,051,515$4,104,919$4,373,193
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$13,275,023$13,774,687$13,949,302$14,090,244$14,361,511$14,334,418$19,238,261$19,449,112
Program service revenue including government fees and contracts$5,235,523$6,375,659$5,687,733$6,799,081$7,017,524$6,359,132$7,531,047$8,172,765
Membership dues and assessments$2,429,455$2,788,846$2,773,952$3,180,879$3,281,513$3,238,920$3,591,754$3,717,820
Interest on savings and temporary cash investments$572,072$425,474$204,111$211,560$237,146$329,086$266,949$884,208
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$386,765$489,259$452,467$400,220$284,857$354,989$327,044$0
Gross rents$386,765$489,259$452,467$400,220$284,857$354,989$327,044$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$57,100$0
Gross amount from sales of assets other than inventory$0$0$101,055$0$0$0$4,483,000$0
Less: cost or other basis and sales expenses$0$0$101,055$0$0$0$4,425,900$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$979,506$1,218,301$1,104,882$1,197,897$1,238,089$1,243,973$1,485,348$1,502,006
Gross sales of inventory, less returns and allowances$1,946,592$2,095,788$1,956,443$2,111,947$2,198,208$2,144,370$2,461,264$2,485,316
Less: cost of goods sold$967,086$877,487$851,561$914,050$960,119$900,397$975,916$983,310
Other revenue$4,729,784$4,826,658$4,811,788$5,110,295$5,569,979$5,332,864$5,981,765$6,194,882
Total expenses$24,689,965$26,295,737$27,709,776$31,397,318$32,315,227$31,568,457$32,995,266$34,145,627
Program services$22,500,237$24,279,653$24,981,538$27,452,784$29,256,014$28,532,271$29,062,871$30,160,839
Management and general$595,586$652,687$1,031,504$1,680,931$1,196,970$1,259,089$1,558,003$1,446,825
Fundraising$1,594,142$1,363,397$1,696,734$2,263,603$1,862,243$1,777,097$2,374,392$2,537,963
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$62,183,781$68,089,709$72,127,161$77,824,259$81,101,041$84,777,481$94,366,402$104,514,761
Excess or (deficit) for the year$6,953,596$5,905,928$4,037,452$5,697,098$3,276,782$3,676,440$9,588,921$10,148,359
Net assets or fund balances at beginning of year$55,230,185$62,183,781$68,089,709$72,127,161$77,824,259$81,101,041$84,777,481$94,366,402
Other changes in net assets or fund balances$0$0$0$0$0$0$0$0
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$34,145,627$30,160,839$1,446,825$2,537,963
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$584,258$0$584,258$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$12,607,306$12,546,945$60,361$0
Pension plan contributions not included above$1,787,828$1,787,828$0$0
Employee benefits not included above$1,460,516$1,458,084$2,432$0
Payroll taxes$889,756$884,540$5,216$0
Professional fundraising fees$239,287$0$0$239,287
Accounting fees$63,169$0$63,169$0
Legal fees$186,197$0$186,197$0
Supplies$809,268$803,209$6,059$0
Telephone$111,086$111,086$0$0
Postage and shipping$127,564$90,501$329$36,734
Occupancy$1,831,045$1,831,045$0$0
Equipment rental and maintenance$181,384$181,384$0$0
Printing and publications$201,107$73,770$40,384$86,953
Travel$210,116$129,016$81,100$0
Conferences, conventions, and meetings$17,714$17,714$0$0
Interest$749,111$749,111$0$0
Depreciation, depletion, etc.$4,326,132$4,326,132$0$0
Other expenses not covered above$7,762,783$5,170,474$417,320$2,174,989
Balance Sheets
20002001200220032004200520062007
Total assets$70,165,261$75,916,353$80,832,788$87,374,922$90,149,641$95,469,601$117,001,837$129,284,884
Cash - non-interest-bearing$0$269,909$0$336,701$616,308$632,224$525,206$3,893,841
Savings and temporary cash investments$6,820,370$8,545,453$6,424,119$6,623,485$11,654,583$5,619,754$9,067,362$2,436,938
Accounts receivable less allowance for doubtful accounts$500,856$617,864$1,110,480$694,295$465,229$658,635$2,720,197$10,410,455
Pledges receivable less allowance for doubtful accounts$1,125,704$767,224$1,066,663$1,589,600$1,588,063$2,085,050$1,447,747$2,381,329
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$502,589$489,554$543,513$553,296$440,958$506,478$489,296$461,776
Prepaid expenses and deferred charges$193,973$276,326$161,654$197,388$177,004$150,465$327,369$391,970
Investments - publicly-traded securities$5,578,244$4,707,125
Investments - other securities$99,758$101,055$2,614,747$1,776,458$2,487,848$3,266,306$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$4,862,102$4,574,043$1,445,730$2,674,196$2,352,522$1,843,466$2,974,016$3,764,497
Land, buildings, and equipment less accumulated depreciation$56,059,909$60,274,925$67,465,882$72,929,503$70,367,126$80,707,223$93,872,400$100,836,953
Other assets, including program-related investments$0$0$0$0$0$0$0$0
Total liabilities$7,981,480$7,826,644$8,705,627$9,550,663$9,048,600$10,692,120$22,635,435$24,770,123
Accounts payable and accrued expenses$1,656,695$2,819,689$3,670,443$3,514,356$3,387,396$5,370,193$4,706,685$7,250,551
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$24,506$31,905$32,413$31,307$41,204$44,264$41,833$38,241
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$4,590,000$4,400,000$4,210,000$17,015,000$16,815,000
Mortgages and other notes payable$5,668,852$4,975,050$4,636,300$1,415,000$1,220,000$1,067,663$871,917$666,331
Other liabilities$631,427$0$366,471$0$0$0$0$0
Total liabilities and net assets/fund balances$70,165,261$75,916,353$80,832,788$87,374,922$90,149,641$95,469,601$117,001,837$129,284,884
Total net assets or fund balances$62,183,781$68,089,709$72,127,161$77,824,259$81,101,041$84,777,481$94,366,402$104,514,761
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$31,643,561$32,201,665$31,747,228$37,094,416$35,592,009$35,244,897$42,584,187$44,293,986
Total revenue, gains, and other support per audited financial statements$34,150,130$33,904,757$33,468,929$39,086,680$37,605,021$37,217,984$44,856,636$46,520,057
Other expenses$1,539,483$825,605$870,140$1,078,214$1,052,893$1,016,666$1,296,533$1,242,761
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$1,539,483$825,605$870,140$1,078,214$1,052,893$1,016,666$1,296,533$1,242,761
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$-967,086$-877,487$-851,561$-914,050$-960,119$-956,421$-975,916$-983,310
Investment expenses$0$0$0$0$0$0$0$0
Other$-967,083$-877,487$-851,561$-914,050$-960,119$-956,421$-975,916$-983,310
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$24,689,965$26,295,737$27,709,776$31,397,318$32,315,227$31,568,457$32,995,266$34,145,627
Total expenses and losses per audited financial statements$27,196,534$27,998,829$29,431,477$33,389,582$34,328,239$33,541,544$35,267,715$36,371,698
Other revenue$2,506,569$1,703,092$1,721,701$1,992,264$2,013,012$1,973,087$2,272,449$2,226,071
Donated services and use of facilities$1,539,483$825,605$870,140$1,078,214$1,052,893$1,016,666$1,296,533$1,242,761
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$967,086$877,487$851,561$914,050$960,119$956,421$975,916$983,310
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$228,704$72,259$5,715
40$225,950$51,630$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings32
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?Yes
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006235
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$1,591,356$884,208$17,996,117
Program service revenue
Program service revenue 1000000$000$0$5,880,214
Program service revenue 2000000$000$0$2,292,551
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$3,717,820
Interest on savings and temporary cash investments000000$0Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)$884,208$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$424,61600$0$1,077,390
Other revenueAll other amusement and recreation industries (including skiing facilities, marinas, and bowling centers)$1,166,74000$0$5,028,142
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
205704633100%$0$18,191,531
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$129,937$34,146$0
$115,132$26,308$0
$97,426$22,262$0
$96,156$23,372$0
$80,584$32,370$0
Total number of other employees paid over $50,00027
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$31,280,194$30,847,001$32,474,981$30,955,641$36,987,664$35,822,608$34,554,504$41,102,828
Gifts, grants, and contributions received$3,274,076$3,658,915$2,661,260$2,463,554$5,581,303$3,602,927$3,554,528$4,742,222
Membership fees received$2,639,406$2,429,455$2,788,846$2,773,952$3,180,879$3,281,513$3,238,920$3,591,754
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$9,567,810$9,848,339$10,272,676$9,288,041$11,611,211$12,240,399$10,946,795$11,363,531
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$2,800,782$1,529,701$2,971,536$2,478,934$2,524,027$2,336,258$2,479,843$2,167,060
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$12,985,332$13,353,201$13,774,687$13,949,302$14,090,244$14,361,511$14,334,418$19,238,261
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$12,788$27,390$5,976$1,858$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$3,217,694$0$3,217,694
Gross receipts or sales less returns and allowances$2,101,502$0$0
Cost of goods sold$291,288$0$0
Gross profit$1,810,214$0$1,810,214
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$400,000$0$400,000
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$1,007,480$0$1,007,480
Deductions Not Taken Elsewhere (for 2008)
Total deductions$3,195,414
Compensation of officers, directors, and trustees$0
Salaries and wages$1,112,884
Repairs and maintenance$98,742
Bad debts$0
Interest$0
Taxes and licenses$81,006
Charitable contributions$0
Depreciation$569,339
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$205,474
Excess exempt expenses$0
Excess readership costs$0
Other deductions$1,127,969
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$22,280
Net operating loss deduction$22,280
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Columbus Zoological Park Association9990 Riverside Dr, Powell, OH 43065-9606OH1952-09$67,535,691
2Zoological Society Of Cincinnati3400 Vine St, Cincinnati, OH 45220-1333OH1941-06$41,918,959
3Toledo Zoological Society2700 Broadway St, Toledo, OH 43614OH1943-06$31,321,485
4Akron Zoological Park500 Edgewood Ave, Akron, OH 44307-2114OH1952-08$15,350,661
5Cleveland Zoological Society3900 Wildlife Way, Cleveland, OH 44109-3187OH1958-01$8,440,809
6San Antonio Zoological Society Inc3903 N Saint Marys St, San Antonio, TX 78212-3173TX1941-10$25,847,668
7San Francisco Zoological Society1 Zoo Rd, San Francisco, CA 94132-1027CA1956-08$23,118,912
8Utah Zoological Society2625 E Wasatch Drive, Salt Lake City, UT 84108UT1954-09$18,226,921
9South Carolina Aquarium100 Aquarium Wharf, Charleston, SC 29401-6300SC1993-03$9,259,445
10Valley Zoological Society Chartered May 1968500 E Ringgold St, Brownsville, TX 78520-7918TX1982-06$7,577,623
11Sacramento Zoological Society3930 W Land Park Dr, Sacramento, CA 95822-1123CA1959-03$6,917,105
12Staten Island Zoological Society Inc614 Broadway, Staten Island, NY 10310-2827NY1949-01$3,649,677
13Racine Zoological Society2131 N Main Street, Racine, WI 53402WI1957-03$2,301,855
14Utica Zoological SocietyOne Utica Zoo Way, Utica, NY 13501NY1966-05$1,906,938
15Zoo Foundation Inc, Alabama Gulf Coast ZooDba Alabama Gulf Coast Zoo, Gulf Shores, AL 36542AL1991-03$1,676,911
16Zoomontana Inc2100 S Shiloh Rd, Billings, MT 59106-3908MT1984-02$1,004,533
17Zoological Society Of Washington19525 Se 54th St, Issaquah, WA 98027-8676WA1996-02$992,041
18Saginaw Valley Zoological Society1730 S Washington Ave, Saginaw, MI 48601-2876MI1988-10$955,075
19Zooworld Zoological And Botanical Conservatory Inc, Charles S Isler Iii9008 W Highway 98, Panama City Beach, FL 32407-4235FL1998-03$876,501
20South Texas Zoological Society, The Texas Zoo110 Memorial Drive, Victoria, TX 77901TX1967-06$759,969
Number of organizations performing similar types of work
Alaska2
Alabama3
Arkansas1
Arizona3
California8
Colorado3
Connecticut2
Delaware1
Florida12
Georgia2
Illinois6
Indiana4
Kansas2
Kentucky1
Louisiana1
Massachusetts6
Maryland3
Maine2
Michigan5
Minnesota2
Missouri3
Mississippi2
Montana2
North Dakota4
Nebraska3
New Jersey1
Nevada3
New York9
Ohio5
Oklahoma1
Oregon1
Pennsylvania4
Rhode Island1
South Carolina2
South Dakota2
Tennessee4
Texas6
Utah1
Virginia2
Washington4
Wisconsin3
Total132

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