Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $13,344,460

• 1c · Fundraising events

  $1,332,237

• 1d · Related organizations

  $1,240,150

• 1e · Government grants (contributions)

  $7,300,000

• 1f · All other contributions, gifts and grants

  $24,896,700

• 1g · Noncash contributions included above

  $1,828,397

• 2a · Program service revenue: ADMISSIONS

  total $11,970,033 · related or exempt $11,970,033

• 2b · Program service revenue: PROGRAMS

  total $1,673,343 · related or exempt $1,673,343

• 2c · Program service revenue: PARKING

  total $1,359,923 · related or exempt $1,359,923

• 2d · Program service revenue: ATTRACTIONS

  total $1,308,042 · related or exempt $1,308,042

• 3 · Investment income

  total $1,538,742 · excluded $1,538,742

• 6a · Gross rents

  real property $697,718

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $697,718

• 6d · Net rental income or loss

  total $697,718 · unrelated business $380,591 · excluded $317,127

• 7a · Gross sales of assets other than inventory

  other assets $93,000

• 7b · Less cost or other basis and sales expenses

  other assets $29,844

• 7c · Gain or loss

  other assets $63,156

• 7d · Net gain or loss

  total $63,156 · excluded $63,156

• 8a · Fundraising events: gross income

  $555,505

• 8a · Fundraising events: contributions included on line 1c

  $1,332,237

• 8b · Fundraising events: direct expenses

  $537,518

• 8c · Net income from fundraising events

  total $17,987 · excluded $17,987

• 11a · Other revenue: CONCESSION

  total $4,464,042 · excluded $4,464,042

• 11b · Other revenue: MISCELLANEOUS

  total $1,876,800 · related or exempt $1,675,601 · excluded $201,199

• 11e · Other revenue, total

  $6,340,842

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $282,855 · program services $282,855

• 3 · Grants to foreign organizations and individuals

  total $342,762 · program services $342,762

• 5 · Compensation of officers, directors and key employees

  total $1,581,575 · program services $1,380,183 · management and general $125,226 · fundraising $76,166

• 7 · Other salaries and wages

  total $19,478,555 · program services $17,034,135 · management and general $1,500,978 · fundraising $943,442

• 9 · Other employee benefits

  total $4,461,768 · program services $3,791,126 · management and general $471,131 · fundraising $199,511

• 10 · Payroll taxes

  total $1,544,592 · program services $1,312,426 · management and general $163,098 · fundraising $69,068

• 11b · Fees: legal

  total $55,992 · management and general $55,992

• 11c · Fees: accounting

  total $90,745 · management and general $90,745

• 11d · Fees: lobbying

  total $184,000 · management and general $184,000

• 11g · Fees: other

  total $249,266 · program services $233,391 · management and general $15,875

• 13 · Office expenses

  total $1,172,071 · program services $1,131,367 · management and general $30,809 · fundraising $9,895

• 16 · Occupancy

  total $2,762,898 · program services $2,761,356 · management and general $1,542

• 20 · Interest

  total $24,513 · program services $23,518 · management and general $753 · fundraising $242

• 22 · Depreciation, depletion and amortization

  total $10,040,981 · program services $9,633,470 · management and general $308,441 · fundraising $99,070

• 23 · Insurance

  total $1,209,476 · program services $1,160,389 · management and general $37,153 · fundraising $11,934

• 24a · Other expenses: OPERATING SUPPLIES

  total $7,453,783 · program services $6,684,123 · management and general $717,826 · fundraising $51,834

• 24b · Other expenses: GENERAL EXPENSES

  total $1,844,686 · program services $1,016,536 · management and general $652,472 · fundraising $175,678

• 24c · Other expenses: ANIMAL FOOD

  total $1,225,098 · program services $1,225,098

• 24d · Other expenses: OUTREACH

  total $504,654 · program services $504,654

• 24e · All other expenses

  total $372,749 · program services $372,749

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $6,430,216 · end of year $2,348,585

• 2 · Savings and temporary cash investments

  beginning of year $3,191,023 · end of year $581,947

• 3 · Pledges and grants receivable

  beginning of year $51,530,611 · end of year $20,630,314

• 4 · Accounts receivable

  beginning of year $1,425,172 · end of year $2,863,053

• 9 · Prepaid expenses and deferred charges

  beginning of year $544,169 · end of year $368,201

• 10a · Land, buildings and equipment: cost or other basis

  $295,490,955

• 10b · Land, buildings and equipment: accumulated depreciation

  $149,059,794

• 10c · Land, buildings and equipment, net

  beginning of year $129,474,816 · end of year $146,431,161

• 11 · Investments: publicly traded securities

  beginning of year $45,180,618 · end of year $84,844,143

• 12 · Investments: other securities

  beginning of year $328,669 · end of year $333,082

• 15 · Other assets

  beginning of year $11,721,650 · end of year $11,824,225

• 17 · Accounts payable and accrued expenses

  beginning of year $5,755,094 · end of year $7,841,594

• 19 · Deferred revenue

  beginning of year $5,703,242 · end of year $5,894,997

• 20 · Tax-exempt bond liabilities

  beginning of year $648,099 · end of year $362,909

• 25 · Other liabilities

  beginning of year $1,774,744 · end of year $2,040,383

• 27 · Net assets without donor restrictions

  beginning of year $176,941,594 · end of year $196,615,148

• 28 · Net assets with donor restrictions

  beginning of year $59,004,171 · end of year $57,469,680

The filer's explanations (Part III)

PART I, LINE 7

THE CHAIRMAN OF THE ZOOLOGICAL SOCIETY OF CINCINNATI'S BOARD REVIEWS AND APPROVES THE COMPENSATION AND BONUS OF ALL OFFICERS AND HAS DETERMINED THAT TOTAL COMPENSATION IS REASONABLE AND COMPARABLE. ALTHOUGH A MAJORITY OF EACH OFFICER'S BONUS IS CONTINGENT UPON A FIXED FORMULA, IT IS NOT UNCOMMON FOR THE CHAIRMAN TO USE DISCRETION WHEN CALCULATING THE BONUS FOR SOME OFFICERS.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• CINCINNATI ZOO PROPERTIES LLC

  PURCHASE PROPERTIES · OH

  Directly controlled by ZOOLOGICAL SOCIETY OF CINCINNATI