Fort Wayne Zoological Society Inc in Fort Wayne, Indiana (IN)

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Fort Wayne Zoological Society Inc
Employer Identification Number (EIN)356068234
Name of OrganizationFort Wayne Zoological Society Inc
Address3411 Sherman Blvd, Fort Wayne, IN 46808-1522
ActivitiesFair, Industry trade shows, Other school related activities
SubsectionCharitable Organization
Ruling Date06/1967
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2011
Assets$10,000,000 to $49,999,999
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$10,883,648
Amount of Income$10,356,427
Form 990 Revenue Amount$8,096,507
National Taxonomy of Exempt Entities (NTEE)Animal-Related: Single Organization Support


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Amount of income in 2011: $10,356,427
This organization: 

 $10,356,427
Other organizations performing similar types of work: 

 $570,051

Assets in 2011: $10,883,648
Fort Wayne Zoological Society Inc: 

 $10,883,648
Other organizations performing similar types of work: 

 $1,103,114

Expenses in 2007: $9,579,767
Fort Wayne Zoological Society Inc: 

 $9,579,767
Other organizations performing similar types of work: 

 $6,330,146

Income to expenses ratio in 2007: 0.8
This organization: 

 0.8
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 90.6%
Fort Wayne Zoological Society Inc: 

 90.6%
Other organizations performing similar types of work: 

 90.6%

Number of employees in 2007: 54
This organization: 

 54
Other organizations performing similar types of work: 

 54

Employees paid over $50,000 in 2007: 7.4%
This organization: 

 7.4%
Other organizations performing similar types of work: 

 7.4%

Grants share in income in 2007: 38.9%
Fort Wayne Zoological Society Inc: 

 38.9%
Other organizations performing similar types of work: 

 38.9%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Income-Producing Activities for 2007

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220062007
Total revenue$2,114,593$1,895,330$3,144,064$9,952,600$7,446,608
Contributions, gifts, grants, and similar amounts received$328,883$267,518$1,460,249$5,844,241$2,895,066
Contributions to donor advised funds$0$0
Direct public support$328,883$267,518$1,460,249$5,844,241$2,895,066
Indirect public support$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0
Program service revenue including government fees and contracts$819,687$771,611$813,339$2,599,344$2,951,470
Membership dues and assessments$503,864$521,880$561,600$783,045$888,562
Interest on savings and temporary cash investments$187,710$49,439$57,379$115,726$16,304
Dividends and interest from securities$0$0$0$0$171,160
Net rental income or (loss)$0$0$0$0$0
Gross rents$0$0$0$0$0
Less: rental expenses$0$0$0$0$0
Other investment income$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$-92,259$67,328$140,524
Gross amount from sales of assets other than inventory$0$0$401,728$1,522,983$1,673,317
Less: cost or other basis and sales expenses$0$0$493,987$1,455,655$1,532,793
Net income or (loss) from special events and activities$0$0$0$0$38,571
Gross revenue$0$0$0$0$86,180
Less: direct expenses other than fundraising expenses$0$0$0$0$47,609
Gross profit or (loss) from sales of inventory$264,214$253,755$261,737$286,706$322,631
Gross sales of inventory, less returns and allowances$473,514$452,123$457,962$532,669$591,382
Less: cost of goods sold$209,300$198,368$196,225$245,963$268,751
Other revenue$10,235$31,127$82,019$256,210$22,320
Total expenses$3,007,437$3,232,805$3,748,956$5,323,353$9,579,767
Program services$2,570,182$2,859,504$3,270,642$4,524,370$8,683,435
Management and general$437,255$373,301$433,047$693,191$788,969
Fundraising$0$0$45,267$105,792$107,363
Payments to affiliates$0$0$0$0$0
Net assets or fund balances at end of year$4,759,743$3,388,866$2,688,152$7,965,972$5,794,054
Excess or (deficit) for the year$-892,844$-1,337,475$-604,892$4,629,247$-2,133,159
Net assets or fund balances at beginning of year$5,699,515$4,759,743$3,388,866$3,282,628$7,965,972
Other changes in net assets or fund balances$-46,928$-33,402$-95,822$54,097$-38,759
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$9,579,767$8,683,435$788,969$107,363
Grants paid from donor advised funds$0
Other grants and allocations$10,300
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$134,036$0$107,387$26,649
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$2,014,329$1,785,551$167,881$60,897
Pension plan contributions not included above$30,787$25,656$3,873$1,258
Employee benefits not included above$160,580$131,293$23,495$5,792
Payroll taxes$156,340$132,003$18,294$6,043
Professional fundraising fees$0$0$0$0
Accounting fees$26,450$0$26,450$0
Legal fees$7,744$0$7,744$0
Supplies$269,691$269,691$0$0
Telephone$0$0$0$0
Postage and shipping$79,937$27,958$51,979$0
Occupancy$459,026$459,026$0$0
Equipment rental and maintenance$307,966$284,249$23,717$0
Printing and publications$146,989$114,643$32,346$0
Travel$14,552$0$14,552$0
Conferences, conventions, and meetings$0$0$0$0
Interest$5,653$0$5,653$0
Depreciation, depletion, etc.$44,510$39,041$5,469$0
Other expenses not covered above$5,710,877$5,404,024$300,129$6,724
Balance Sheets
20002001200220062007
Total assets$4,946,322$3,835,868$2,960,375$8,468,050$9,844,860
Cash - non-interest-bearing$0$386,269$1,273,470$1,082,278$3,000
Savings and temporary cash investments$821,593$0$0$0$2,478,708
Accounts receivable less allowance for doubtful accounts$16,312$15,346$9,905$53,600$26,008
Pledges receivable less allowance for doubtful accounts$757,037$112,384$418,413$4,567,826$4,424,573
Grants receivable$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$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
Inventories for sale or use$141,014$142,104$134,266$111,892$174,875
Prepaid expenses and deferred charges$19,026$26,891$21,295$32,614$36,983
Investments - publicly-traded securities$2,498,013$2,067,152
Investments - other securities$3,148,089$3,116,878$1,069,105$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0
Investments - other$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$43,251$35,996$33,921$121,827$633,561
Other assets, including program-related investments$0$0$0$0$0
Total liabilities$186,579$447,002$272,223$502,078$4,050,806
Accounts payable and accrued expenses$186,579$347,792$186,118$378,468$563,325
Grants payable$0$0$0$0$0
Deferred revenue$0$99,210$86,105$123,610$128,481
Loans from officers, directors, trustees, and key employees$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$3,359,000
Other liabilities$0$0$0$0$0
Total liabilities and net assets/fund balances$4,946,322$3,835,868$2,960,375$8,468,050$9,844,860
Total net assets or fund balances$4,759,743$3,388,866$2,688,152$7,965,972$5,794,054
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220062007
Total revenue$2,114,593$1,895,330$3,144,064$9,952,600$7,446,608
Total revenue, gains, and other support per audited financial statements$2,062,934$1,857,504$3,044,131$10,002,117$7,402,097
Other expenses$-46,928$-33,402$-95,822$54,097$0
Net unrealized gains on investments$-46,928$-33,402$-95,822$54,097$0
Donated services and use of facilities$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0
Other$0$0$0$0$0
Other revenue$4,731$4,424$4,111$4,580$44,511
Investment expenses$4,731$4,424$4,111$4,580$5,752
Other$0$0$0$0$38,759
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220062007
Total expenses$3,007,437$3,232,805$3,748,956$5,323,353$9,579,767
Total expenses and losses per audited financial statements$3,002,706$3,228,381$3,744,845$5,318,773$9,574,015
Other revenue$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0
Prior year adjustments$0$0$0$0$0
Losses$0$0$0$0$0
Other$0$0$0$0$0
Other expenses$4,731$4,424$4,111$4,580$5,752
Investment expenses$4,731$4,424$4,111$4,580$5,752
Other$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
50$128,284$6,993$2,300
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings24
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?Yes
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?No
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)?No
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, 200654
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$322,631$0$4,228,911
Program service revenue
Program service revenue 1000000$000$0$1,054,087
Program service revenue 2000000$000$0$432,852
Program service revenue 3000000$000$0$1,464,531
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$888,562
Interest on savings and temporary cash investments000000$000$0$16,304
Dividends and interest from securities000000$000$0$171,160
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$140,524
Net income or (loss) from special events000000$000$0$38,571
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$322,63100$0$0
Other revenue000000$000$0$22,320
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$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
$58,181$1,750$0
$52,091$4,096$0
$51,443$1,542$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
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
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter 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
Enter 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
19992000200120052006
Total$4,000,369$2,104,358$1,864,203$3,709,618$4,235,146
Gifts, grants, and contributions received$2,335,007$328,883$267,518$1,371,020$2,215,452
Membership fees received$480,790$503,864$521,880$732,015$783,045
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$799,750$819,687$771,611$1,315,667$1,223,623
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$126,150$187,710$49,439$82,627$15,173
Net income from unrelated business activities not included above$258,672$264,214$253,755$208,289$-2,147
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0
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
Other income$0$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
Statements Regarding Other IRS Filings and Tax Compliance (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year?No
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities $0
Gross income from members or shareholders$0
Gross income from other sources$0
Statement of Revenue (for 2011)
Total revenue$8,096,507
Contributions, Gifts, Grants and Other Similar Amounts$4,162,167
Program Service Revenue$3,552,655
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$148,645
Income from investment of tax-exempt bond proceeds$0
Royalties$0
Net rental income$200,763
Gross rents (Real / Personal)$200,763 / $0
Less: rental expenses (Real / Personal)$0 / $0
Rental income or (loss) (Real / Personal)$200,763 / $0
Net loss from sales of assets other than inventory$-33,236
Gross amount from sales of assets other than inventory (Securities / Other)$2,200,172 / $0
Less: cost or other basis and sales expenses (Securities / Other)$2,233,408 / $0
Gain or (loss) (Securities / Other)$-33,236 / $0
Net income from fundraising events$34,149
Gross income from fundraising events$60,661
Less: direct expenses$26,512
Net income from gaming activities$0
Net income from sales of inventory$0
Miscellaneous Revenue$31,364
Statement of Functional Expenses (for 2011)
Total functional expenses$7,022,229
Compensation of current officers, directors, trustees, and key employees$230,616
Other salaries and wages$2,292,146
Payroll taxes$187,331
Professional fundraising services$0
Other$4,312,136
Balance Sheet (for 2011)
Total assets$10,883,648
Total liabilities$1,084,613
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$320,395
Unsecured notes and loans payable to unrelated third parties$0
Other$764,218
Total net assets or fund balances$9,799,035
Retained earnings, endowment, accumulated income, or other funds$0
Reason for Public Charity Status (for 2011)
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)
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2011)
2007 - 2011 Total
Total Support$19,202,338
Gifts, grants, contributions, and membership fees received$17,921,383
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$1,280,955
Gross receipts from related activities, etc.$19,231,382
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$2,902$0$290,642
Gross receipts or sales less returns and allowances$562,715$0$0
Cost of goods sold$272,073$0$0
Gross profit$290,642$0$290,642
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$0$0$0
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$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$320,387
Compensation of officers, directors, and trustees$0
Salaries and wages$139,773
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$10,693
Charitable contributions$0
Depreciation$11,626
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$158,295
Unrelated business taxable income$-29,745
Unrelated business taxable income before net operating loss deduction$-29,745
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-29,745
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1The Saint Louis Zoo Foundation1 Government Dr, Saint Louis, MO 63110-1332MO1995-11$41,658,479
2Houston Zoo Inc1513 Cambridge St, Houston, TX 77030-1603TX1967-01$36,855,312
3Lila Acheson Wallace Fd For Ny Zoological SocietyNew York, NY 10016NY$26,565,629
4The North Carolina Aquarium SocietySuite 160, Raleigh, NC 27604NC1986-08$17,900,938
5Fort Wayne Zoological Society Inc3411 Sherman Blvd, Fort Wayne, IN 46808-1522IN1967-06$10,356,427
6Zoological Society Of Milwaukee County10005 W Bluemound Rd, Milwaukee, WI 53226-4346WI1956-02$9,976,739
7Oregon Zoo Foundation4001 Sw Canyon Rd, Portland, OR 97221-2705OR1979-09$8,361,475
8Cincinnati Zoo Foundation Inc3400 Vine St, Cincinnati, OH 45220-1333OH2000-05$5,651,545
9Zoo Friends Of Houston1513 Cambridge St, Houston, TX 77030-1603TX1970-03$479,087
10Mesker Park Zoo Foundation IncHaubstadt, IN 47639IN$42,541
11Denver Zoological Foundation Inc2300 Steele St, Denver, CO 80205-5715CO1952-12$38,002,400
12Blank Park Zoo Foundation Inc7401 Sw 9th St, Des Moines, IA 50315-6667IA1981-12$33,299,789
13Friends Of The National ZooPropagation Bldg 3001 Conn Ave, Washington, DC 20008DC1972-11$21,662,639
14Friends Of The Zoo Inc Of Kansas City Mo6800 Zoo Dr, Kansas City, MO 64132-1711MO1964-04$15,571,528
15John Ball Zoological SocietyPO BOX 2506, Grand Rapids, MI 49501-2506MI1951-05$10,309,131
16Lowry Park Zoo Endowment Foundation Inc1101 W Sligh Ave, Tampa, FL 33604-5958FL1994-01$8,198,316
17Dallas Zoological Society650 South Rl Thornton Freeway, Dallas, TX 75203-3013TX1957-01$6,232,193
18Friends Of The Rosamond Gifford Zoo At Burnet Park Inc1 Conservation Pl, Syracuse, NY 13204-2590NY1976-12$6,192,244
19New Mexico Biopark Society Inc903 10th St Sw, Albuquerque, NM 87102-4029NM1970-12$3,918,515
20Point Defiance Zoological Society5400 North Pearl Street, Tacoma, WA 98407-3224WA1951-10$3,665,572
Number of organizations performing similar types of work
Alabama1
Arkansas1
Arizona1
California11
Colorado2
District of Columbia2
Florida1
Hawaii2
Iowa3
Idaho2
Illinois5
Indiana2
Kansas8
Kentucky2
Louisiana3
Maryland3
Michigan2
Minnesota1
Missouri2
Mississippi2
North Carolina1
North Dakota1
Nebraska2
New Jersey4
New Mexico2
New York4
Ohio1
Oklahoma3
Oregon1
Pennsylvania1
South Carolina3
South Dakota1
Tennessee1
Texas10
Washington2
Wisconsin6
Total99

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