Akron Zoological Park in Akron, Ohio (OH)

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Akron Zoological Park
Employer Identification Number (EIN)346003866
Name of OrganizationAkron Zoological Park
Address500 Edgewood Ave, Akron, OH 44307-2114
ActivitiesMuseum, zoo, planetarium, etc., Historical site, records or reenactment
SubsectionEducational Organization
Ruling Date08/1952
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 Period12/2011
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$58,960,977
Amount of Income$12,891,503
Form 990 Revenue Amount$11,949,464
National Taxonomy of Exempt Entities (NTEE)Animal-Related: Zoo, Zoological Society


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Amount of income in 2011: $12,891,503
Akron Zoological Park: 

 $12,891,503
Other organizations performing similar types of work: 

 $3,720,224

Assets in 2011: $58,960,977
Akron Zoological Park: 

 $58,960,977
Other organizations performing similar types of work: 

 $5,356,959

Expenses in 2005: $5,834,889
This organization: 

 $5,834,889
Other organizations performing similar types of work: 

 $15,512,167

Income to expenses ratio in 2005: 0.6
Akron Zoological Park: 

 0.6
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2005: 72.7%
This organization: 

 72.7%
Other organizations performing similar types of work: 

 83.1%

Number of employees in 2005: 84
Akron Zoological Park: 

 84
Other organizations performing similar types of work: 

 207

Employees paid over $50,000 in 2005: 6.0%
Akron Zoological Park: 

 6.0%
Other organizations performing similar types of work: 

 6.7%

Grants share in income in 2005: 60.4%
This organization: 

 60.4%
Other organizations performing similar types of work: 

 39.0%

Financial snapshot ($)

Revenue for 2005

Assets at end of 2005

Expenses for 2005

Functional Expenses for 2005 ($)

Income-Producing Activities for 2005

Revenue, Expenses, and Changes in Net Assets or Fund Balances
200020012002200320042005
Total revenue$46,044,436$7,088,022$3,568,699$2,927,588$2,993,804$3,357,586
Contributions, gifts, grants, and similar amounts received$45,359,195$5,599,212$2,238,553$1,650,648$1,992,475$2,029,037
Contributions to donor advised funds
Direct public support$798,858$431,505$750,046$857,038$249,308$797,383
Indirect public support$0$0$0$0$77,585$0
Government contributions (grants)$44,560,337$5,167,707$1,488,507$793,610$1,665,582$1,231,654
Program service revenue including government fees and contracts$380,328$383,953$402,461$517,664$552,709$818,424
Membership dues and assessments$214,450$201,444$250,079$270,274$303,375$363,652
Interest on savings and temporary cash investments$22,700$720,135$0$0$0$0
Dividends and interest from securities$0$0$605,017$365,006$110,584$63,954
Net rental income or (loss)$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0
Other investment income$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$8,095$-15,433
Gross amount from sales of assets other than inventory$0$0$0$0$2,088,562$3,712,237
Less: cost or other basis and sales expenses$0$0$0$0$2,080,467$3,727,670
Net income or (loss) from special events and activities$11,224$137,627$27,935$7,036$-29,186$-15,804
Gross revenue$185,435$186,391$149,316$131,796$126,901$140,488
Less: direct expenses other than fundraising expenses$174,211$48,764$121,381$124,760$156,087$156,292
Gross profit or (loss) from sales of inventory$56,539$45,651$44,654$116,960$44,249$97,954
Gross sales of inventory, less returns and allowances$140,183$143,984$142,543$374,956$419,751$619,745
Less: cost of goods sold$83,644$98,333$97,889$257,996$375,502$521,791
Other revenue$0$0$0$0$11,503$15,802
Total expenses$1,809,411$2,247,936$2,825,997$4,375,887$4,966,209$5,834,889
Program services$1,123,504$1,472,412$2,064,580$3,003,435$3,538,041$4,243,574
Management and general$468,884$562,563$493,052$816,907$1,286,460$1,412,597
Fundraising$217,023$212,961$268,365$62,455$141,708$178,718
Payments to affiliates$0$0$0$493,090$0$0
Net assets or fund balances at end of year$48,320,201$52,160,287$53,873,167$50,525,878$51,530,326$49,085,001
Excess or (deficit) for the year$44,235,025$4,840,086$742,702$-1,448,299$-1,972,405$-2,477,303
Net assets or fund balances at beginning of year$4,085,176$48,320,201$52,160,287$53,873,167$50,525,878$51,530,326
Other changes in net assets or fund balances$0$-1,000,000$970,178$-1,898,990$2,976,853$31,978
Statement of Functional Expenses (for 2005)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$5,834,889$4,243,574$1,412,597$178,718
Grants paid from donor advised funds
Other grants and allocations$14,192
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$166,988$0$166,988$0
Compensation of former officers, directors, key employees, etc.
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)
Salaries and wages of employees not included above$2,018,375$1,592,847$377,717$47,811
Pension plan contributions not included above$32,394$18,537$12,690$1,167
Employee benefits not included above$239,516$202,008$34,057$3,451
Payroll taxes$221,301$157,939$57,273$6,089
Professional fundraising fees$0$0$0$0
Accounting fees$23,956$0$23,956$0
Legal fees$111,996$0$111,996$0
Supplies$140,507$127,275$12,846$386
Telephone$9,548$6,403$3,094$51
Postage and shipping$16,113$13,009$2,912$192
Occupancy$139,860$128,701$11,159$0
Equipment rental and maintenance$241,262$215,839$23,836$1,587
Printing and publications$7,578$5,351$2,018$209
Travel$53,127$41,170$11,957$0
Conferences, conventions, and meetings$204$148$56$0
Interest$0$0$0$0
Depreciation, depletion, etc.$838,524$838,524$0$0
Other expenses not covered above$1,559,448$881,631$560,042$117,775
Balance Sheets
200020012002200320042005
Total assets$57,512,617$57,505,090$58,415,536$54,754,878$53,028,988$51,297,745
Cash - non-interest-bearing$0$0$0$0$4,170$6,170
Savings and temporary cash investments$895,318$3,459,000$3,762,023$6,040,951$1,255,131$583,545
Accounts receivable less allowance for doubtful accounts$0$0$0$0$0$0
Pledges receivable less allowance for doubtful accounts$53,241,035$30,695,736$26,036,646$20,915,159$14,579,440$10,112,421
Grants receivable$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$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)
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0
Inventories for sale or use$24,512$31,052$30,803$71,495$85,334$69,716
Prepaid expenses and deferred charges$17,490$12,925$56,655$21,639$40,952$55,352
Investments - publicly-traded securities
Investments - other securities$0$15,948,720$13,547,220$5,489,595$3,468,210$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$3,333,262$7,356,657$13,249,156$22,215,039$31,347,867$39,273,691
Other assets, including program-related investments$1,000$1,000$1,733,033$1,000$2,247,884$1,196,850
Total liabilities$9,192,416$5,344,803$4,542,369$4,229,000$1,498,662$2,212,744
Accounts payable and accrued expenses$53,149$155,695$784,846$932,129$1,320,815$1,974,915
Grants payable$0$0$0$0$0$0
Deferred revenue$9,139,267$5,189,108$3,757,523$3,296,871$177,847$237,829
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0
Mortgages and other notes payable$0$0$0$0$0$0
Other liabilities$0$0$0$0$0$0
Total liabilities and net assets/fund balances$57,512,617$57,505,090$58,415,536$54,754,878$53,028,988$51,297,745
Total net assets or fund balances$48,320,201$52,160,287$53,873,167$50,525,878$51,530,326$49,085,001
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
200020012002200320042005
Total revenue$46,044,436$7,088,022$3,568,699$2,927,588$2,993,804$3,357,586
Total revenue, gains, and other support per audited financial statements$46,694,057$7,534,405$4,135,042$3,532,748$3,978,870$4,740,152
Other expenses$649,621$446,383$566,343$605,160$985,066$1,382,566
Net unrealized gains on investments$0$0$-114,603$-166,957$-46,955$31,978
Donated services and use of facilities$391,766$299,286$376,895$332,092$500,432$672,505
Recoveries of prior year grants$0$0$0$0$0$0
Other$257,855$147,097$304,051$440,025$531,589$678,083
Other revenue$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0
Other$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
200020012002200320042005
Total expenses$1,809,411$2,247,936$2,825,997$4,375,887$4,966,209$5,834,889
Total expenses and losses per audited financial statements$2,459,032$2,694,319$3,422,162$4,606,229$5,998,230$7,185,477
Other revenue$649,621$446,383$596,165$723,432$1,032,021$1,350,588
Donated services and use of facilities$391,766$299,286$376,895$332,092$500,432$672,505
Prior year adjustments$0$0$0$0$0$0
Losses$0$0$0$0$0$0
Other$257,855$147,097$219,270$391,340$531,589$678,083
Other expenses$0$0$0$493,090$0$0
Investment expenses$0$0$0$0$0$0
Other$0$0$0$493,090$0$0
Current Officers, Directors, Trustees, and Key Employees
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings34
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?No
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)?
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?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 200684
Analysis of Income-Producing Activities (for 2005)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$89,100$1,239,449
Program service revenue
Program service revenue 1000000$000$0$818,424
Program service revenue 2000000$000$0$0
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$363,652
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$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)$63,954$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$0Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))$-15,433$0
Net income or (loss) from special events000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$-15,804$0
Gross profit or (loss) from sales of inventory000000$0Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$40,581$57,373
Other revenue000000$0Income from an activity that is not regularly carried on (section 512(a)(1))$15,802$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2005)
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 2005)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$77,048$11,427$0
$67,210$17,873$0
$67,210$11,111$0
$61,723$6,327$0
$67,961$1,617$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2005)
Expenses paid or incurred in connection with the lobbying activities$98,454
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?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
Enter the total number of donor advised funds owned at the end of the tax year
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year
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
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year
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
199920002001200220032004
Total$2,136,522$46,302,291$23,962,293$7,532,850$7,971,179$7,483,993
Gifts, grants, and contributions received$1,338,680$798,858$399,020$945,182$857,038$326,893
Membership fees received$210,325$214,450$201,444$263,357$270,274$303,375
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$569,857$705,946$714,328$694,320$1,024,416$1,099,361
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$17,660$22,700$354,431$605,017$365,006$110,584
Net income from unrelated business activities not included above$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$44,560,337$22,293,070$5,024,974$5,454,445$5,632,277
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
Other income$0$0$0$0$0$11,503
Lobbying Expenditures by Electing Public Charities (for 2005)
Total exempt purpose expenditures$5,834,889
Total lobbying expenditures$98,454
Total lobbying expenditures to influence public opinion (grassroots lobbying)$78,289
Total lobbying expenditures to influence a legislative body (direct lobbying)$20,165
Other exempt purpose expenditures$5,736,435
Lobbying nontaxable amount$441,744
Grassroots nontaxable amount$110,436
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$11,949,464
Contributions, Gifts, Grants and Other Similar Amounts$9,348,334
Program Service Revenue$2,320,782
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$17,670
Income from investment of tax-exempt bond proceeds$0
Royalties$8,407
Net rental income$0
Net gain from sales of assets other than inventory$0
Net income from fundraising events$51,669
Gross income from fundraising events$65,650
Less: direct expenses$13,981
Net income from gaming activities$0
Net income from sales of inventory$202,086
Gross sales of inventory, less returns and allowances$1,130,144
Less: cost of goods sold$928,058
Miscellaneous Revenue$516
Statement of Functional Expenses (for 2011)
Total functional expenses$8,419,180
Compensation of current officers, directors, trustees, and key employees$685,046
Other salaries and wages$2,880,556
Payroll taxes$352,002
Professional fundraising services$0
Other$4,501,576
Balance Sheet (for 2011)
Total assets$58,960,977
Total liabilities$1,365,049
Tax-exempt bond liabilities$0
Secured mortgages and notes payable to unrelated third parties$0
Unsecured notes and loans payable to unrelated third parties$0
Other$1,365,049
Total net assets or fund balances$57,595,928
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$39,155,741
Gifts, grants, contributions, and membership fees received$2,916,135
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$35,960,538
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$279,068
Gross receipts from related activities, etc.$15,646,701
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30Cleveland Zoological Society3900 Wildlife Way, Cleveland, OH 44109-3132OH1958-01$7,442,373
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Arkansas1
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Delaware1
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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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