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Nonprofiteer
← COMMONWEALTH ZOOLOGICAL CORPORATION

Form 990 for tax year 2023

Filed by COMMONWEALTH ZOOLOGICAL CORPORATION.

Totals

Total revenue
$29,123,870
Total expenses
$28,878,844
Contributions and grants received
$17,491,554
Grants paid
$167,985
Program service revenue
$10,269,629
Investment income
$566,771
Other revenue
$795,916
Total assets, end of year
$58,905,087
Total liabilities, end of year
$3,174,868
Net assets or fund balances, end of year
$55,730,219
Program services expenses (Part IX)
$23,515,971
Management and general expenses
$4,046,996
Fundraising expenses
$1,315,877
Program service expenses (Part III)
$23,515,971

Program services were 81.4% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $5

  • 1b · Membership dues

    $2,662,063

  • 1c · Fundraising events

    $658,513

  • 1e · Government grants (contributions)

    $10,293,952

  • 1f · All other contributions, gifts and grants

    $3,877,021

  • 1g · Noncash contributions included above

    $281,839

  • 2a · Program service revenue: ZOO ADMISSIONS

    total $8,515,184 · related or exempt $8,515,184

  • 2b · Program service revenue: MISCELLANEOUS PROGRAMS

    total $1,754,445 · related or exempt $1,754,445

  • 3 · Investment income

    total $436,457 · excluded $436,457

  • 7a · Gross sales of assets other than inventory

    securities $2,516,508

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

    securities $2,386,194

  • 7c · Gain or loss

    securities $130,314

  • 7d · Net gain or loss

    total $130,314 · excluded $130,314

  • 8a · Fundraising events: gross income

    $330,715

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

    $658,513

  • 8b · Fundraising events: direct expenses

    $336,326

  • 8c · Net income from fundraising events

    total -$5,611 · excluded -$5,611

  • 11a · Other revenue: CONCESSION INCOME

    total $801,527 · excluded $801,527

  • 11e · Other revenue, total

    $801,527

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $100,000 · program services $100,000

  • 3 · Grants to foreign organizations and individuals

    total $67,985 · program services $67,985

  • 5 · Compensation of officers, directors and key employees

    total $1,174,612 · program services $424,232 · management and general $508,597 · fundraising $241,783

  • 7 · Other salaries and wages

    total $11,284,158 · program services $9,257,648 · management and general $1,694,969 · fundraising $331,541

  • 8 · Pension plan contributions

    total $243,615 · program services $206,913 · management and general $21,056 · fundraising $15,646

  • 9 · Other employee benefits

    total $1,554,532 · program services $1,320,333 · management and general $134,359 · fundraising $99,840

  • 10 · Payroll taxes

    total $951,487 · program services $808,140 · management and general $82,238 · fundraising $61,109

  • 11b · Fees: legal

    total $3,751 · management and general $3,751

  • 11c · Fees: accounting

    total $69,738 · management and general $69,738

  • 11g · Fees: other

    total $4,792 · program services $2,442 · management and general $2,350

  • 12 · Advertising and promotion

    total $1,324,363 · program services $1,324,363

  • 13 · Office expenses

    total $169,465 · program services $93,920 · management and general $43,158 · fundraising $32,387

  • 16 · Occupancy

    total $2,252,960 · program services $2,162,895 · management and general $83,396 · fundraising $6,669

  • 17 · Travel

    total $41,707 · program services $9,681 · management and general $31,634 · fundraising $392

  • 22 · Depreciation, depletion and amortization

    total $3,692,558 · program services $3,637,908 · management and general $44,680 · fundraising $9,970

  • 23 · Insurance

    total $467,763 · program services $174,761 · management and general $293,002

  • 24a · Other expenses: MISCELLANEOUS

    total $2,458,682 · program services $1,168,560 · management and general $775,035 · fundraising $515,087

  • 24b · Other expenses: REPAIRS & MAINTENANCE

    total $607,315 · program services $605,840 · management and general $1,475

  • 24c · Other expenses: ANIMAL FEED

    total $588,072 · program services $588,072

  • 24d · Other expenses: EQUIPMENT & EXHIBITS

    total $452,451 · program services $390,147 · management and general $62,304

  • 24e · All other expenses

    total $1,368,838 · program services $1,172,131 · management and general $195,254 · fundraising $1,453

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $630,022 · end of year $1,043,152

  • 2 · Savings and temporary cash investments

    beginning of year $8,363,194 · end of year $8,342,139

  • 3 · Pledges and grants receivable

    beginning of year $8,409,302 · end of year $5,069,327

  • 4 · Accounts receivable

    beginning of year $149,749 · end of year $268,927

  • 8 · Inventories for sale or use

    beginning of year $74,766 · end of year $80,925

  • 9 · Prepaid expenses and deferred charges

    beginning of year $71,800 · end of year $172,488

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

    $69,312,090

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

    $30,614,674

  • 10c · Land, buildings and equipment, net

    beginning of year $35,015,725 · end of year $38,697,416

  • 11 · Investments: publicly traded securities

    beginning of year $2,170,897 · end of year $2,281,612

  • 15 · Other assets

    beginning of year $3,120,723 · end of year $2,949,101

  • 17 · Accounts payable and accrued expenses

    beginning of year $2,402,952 · end of year $2,742,017

  • 19 · Deferred revenue

    beginning of year $9,733 · end of year $116,929

  • 25 · Other liabilities

    beginning of year $108,300 · end of year $315,922

  • 27 · Net assets without donor restrictions

    beginning of year $46,685,721 · end of year $46,408,336

  • 28 · Net assets with donor restrictions

    beginning of year $8,799,472 · end of year $9,321,883

Mission and programs · 2023

Mission

TO PROVIDE ALL ADMINISTRATIVE AND OTHER SERVICES AND SUPPORT REQUIRED OR CONTEMPLATED BY CHAPTER 92B OF THE MASSACHUSETTS GENERAL LAWS TO THE FRANKLIN PARK ZOO AND THE WALTER D. STONE MEMORIAL ZOO, TO ANY OTHER AGENCY OR ENTITY REFERENCED THEREIN, AND ACT INDEPENDENTLY IN CONNECTION WITH ZOOLOGICAL MATTERS. FURTHERMORE, ZOO NEW ENGLAND'S MISSION IS TO INSPIRE PEOPLE TO PROTECT AND SUSTAIN THE NATURAL WORLD FOR FUTURE GENERATIONS BY CREATING FUN AND ENGAGING EXPERIENCES THAT INTEGRATE WILDLIFE AND CONSERVATION PROGRAMS, RESEARCH, AND EDUCATION.

  • GUEST SERVICESIN FY 24, ZOO NEW ENGLAND'S DAYTIME ATTENDANCE REACHED 756,054 VISITORS, AN INCREASE OF 27,085 VISITORS COMPARED TO 728,969 IN FY 23. STONE ZOO'S DAYTIME ATTENDANCE REACHED 293,691 VISITORS, AN INCREASE OF 6,349 FROM 287,342 IN FY 23. TOTAL FY 24 ATTENDANCE FOR ZOOLIGHTS (STONE ZOO' EVENING HOLIDAY LIGHT SHOW, WHICH OPERATES PRIMARILY IN THE MONTH OF DECEMBER) WAS 87,034, AN INCREASE OF 2,426 VISITORS COMPARED TO 84,608 IN FY 23. TOTAL FY 24 ATTENDANCE FOR BOSTON LIGHTS: A LANTERN EXPERIENCE (FRANKLIN PARK ZOO' EVENING SUMMER/FALL LANTERN EXPERIENCE) WAS 156,996, A DECREASE OF 29,892 COMPARED TO 186,888 IN FY 23. THIS DECREASE IS ATTRIBUTED TO THE EXTREMELY RAINY WEATHER THAT WAS EXPERIENCED THROUGHOUT THE SHOW' RUN. TOTAL OVERALL ATTENDANCE, INCLUSIVE OF ZOOLIGHTS AND BOSTON LIGHTS IN FY 24, WAS 1,000,084, A DECREASE OF 381 VISITORS COMPARED TO 1,000,465 IN FY 23.

    Expenses $6,336,901 · Revenue $8,523,839

  • ANIMAL CARE & EXHIBITS AS OF JUNE 30, 2024, FRANKLIN PARK ZOO FEATURES 79 PUBLIC ANIMAL HABITATS AND STONE ZOO FEATURES 53. ZOO NEW ENGLAND IS HOME TO 1,464 ANIMALS REPRESENTING 190 SPECIES. DURING FY 24, SIGNIFICANT ACQUISITIONS AT FRANKLIN PARK ZOO INCLUDED BIRD SPECIES SUCH AS BLACKNAPED FRUIT DOVE, SCALY-SIDED MERGANSER, RED-CRESTED TURACO, HADADA IBIS, BOAT-BILLED HERON, SUNBITTERN, KEA, RED SISKIN, AND VIOLET TURACO, MAMMALS INCLUDING COTTON-TOP TAMARIN, AFRICAN WILD DOG, AND NYALA, AND INVERTEBRATES SUCH AS THE FLORIDA IVORY MILLIPEDE, EMPEROR SCORPION, BLUE BABOON TARANTULA AND SUN BEETLE. AT STONE ZOO, SIGNIFICANT ACQUISITIONS INCLUDED COTTON-TOP TAMARIN, RED-RUMPED AGOUTI, NORTH AMERICAN RIVER OTTER, SPINY-TAILED IGUANA AND CHUCKWALLA.NOTABLE BIRTHS AND HATCHES AT FRANKLIN PARK ZOO INCLUDED SCALY-SIDED MERGANSER, YELLOW-BILLED STORK, LAUGHING KOOKABURRA, WATTLED CRANE, HARTMANN'S MOUNTAIN ZEBRA, AND MASAI GIRAFFE. AT STONE ZOO, SIGNIFICANT BIRTHS INCLUDED LINNE'S TWO-TOED SLOTH, EASTERN BLACK-AND-WHITE COLOBUS, AND PREHENSILE-TAILED PORCUPINE.

    Expenses $7,462,838 · Grants $167,985

  • EDUCATION CHAPTER 92B OF THE ACTS OF 1992 OF THE MASSACHUSETTS GENERAL LAWS PROVIDES THAT THE ZOOS WILL ADMIT MASSACHUSETTS SCHOOL GROUPS AT NO CHARGE. FIELD TRIPS TO THE ZOO ARE AN OPPORTUNITY FOR STUDENTS TO LEARN MORE ABOUT SCIENCE, WILDLIFE AND CONSERVATION. IN FY 24, SCHOOL GROUP ATTENDANCE WAS 61,388, WHICH IS A 6% DECREASE OVER SCHOOL GROUP ATTENDANCE OF 65,659 IN FY 23.THROUGHOUT FY 24, EDUCATION DEPARTMENT STAFF AND VOLUNTEERS FACILITATED MORE THAN 7,800 ACTIVITIES AND PROGRAMS THAT ENGAGED NEARLY 228,186 PARTICIPANTS. COMPARED TO FY 23, THIS IS A 78% INCREASE IN ACTIVITIES (4,400 IN FY 23) AND A 34% INCREASE (170,000 IN FY 23) IN PARTICIPANTS. AMONG THE PROGRAMS AND ACTIVITIES, THERE WERE 698 BEHIND THE SCENES TOURS, 570 CLASSES (FOR VOLUNTEERS, YOUTH STAFF, STUDENTS, SCOUTS, CAMP, HOMESCHOOLERS, AND MORE), AND 575 ANIMAL ENCOUNTER PROGRAMS FOR ON-SITE EVENTS AND INTERPRETATION.

    Expenses $1,531,345 · Revenue $381,356

  • EXPENSES INCURRED FOR FACILITIES AND GROUNDS INCLUDE SALARIES, FRINGE BENEFITS, UTILITIES, INSURANCE AND REPAIRS AND MAINTENANCE WHICH ENABLE ZOO NEW ENGLAND TO OPERATE IN A COMFORTABLE, SAFE AND PROTECTIVE ENVIRONMENT FOR STAFF AND VISITORS TO THE ZOOS.

    Expenses $8,184,887 · Revenue $1,364,434

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Carline Durocher

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Christy Keswick

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Claudia Richter MD

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Colin Van Dyke

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Douglas Lober

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Errol Norwitz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kathleen Vieweg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Leeann Horner

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Linda Sangiacomo

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lorenda Layne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mark Giovino

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mark Kelley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Peter Roberts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Peter Wilson

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Ronnie Kanarek

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Rory Browne

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Ruth Ellen Fitch

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thomas Feeley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Thomas Tinlin

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Edward Doherty

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Steve Hinterneder

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Caroline Diamond

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • George K Regan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Brook Wardrop

    VP - COMMUINCATION

    Total calculated
    $153,258
    From this org
    $115,724
    From related orgs
    $0
    Other
    $37,534
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $115,724
    Bonus
    $0
    Other
    $0
    Deferred
    $3,706
    Nontaxable benefits
    $33,828
    Filer's total
    $153,258

  • Cynthia Mead

    VP - OUTREACH

    Total calculated
    $162,050
    From this org
    $145,297
    From related orgs
    $0
    Other
    $16,753
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $145,297
    Bonus
    $0
    Other
    $0
    Deferred
    $4,117
    Nontaxable benefits
    $12,636
    Filer's total
    $162,050

  • David Caron

    VP - DEVELOPMENT

    Total calculated
    $169,119
    From this org
    $131,123
    From related orgs
    $0
    Other
    $37,996
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,123
    Bonus
    $0
    Other
    $0
    Deferred
    $4,168
    Nontaxable benefits
    $33,828
    Filer's total
    $169,119

  • Eric Baitchman

    VP - CONSERVATION

    Total calculated
    $162,589
    From this org
    $125,377
    From related orgs
    $0
    Other
    $37,212
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $125,377
    Bonus
    $0
    Other
    $0
    Deferred
    $3,384
    Nontaxable benefits
    $33,828
    Filer's total
    $162,589

  • John Linehan

    PRESIDENT

    Total calculated
    $206,037
    From this org
    $166,959
    From related orgs
    $0
    Other
    $39,078
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $166,959
    Bonus
    $0
    Other
    $0
    Deferred
    $5,250
    Nontaxable benefits
    $33,828
    Filer's total
    $206,037

  • Maura Lucia Celli

    VP - ANIMAL CARE

    Total calculated
    $126,313
    From this org
    $110,280
    From related orgs
    $0
    Other
    $16,033
    Hours/week
    40

  • Robert Chabot

    COO

    Total calculated
    $195,246
    From this org
    $156,482
    From related orgs
    $0
    Other
    $38,764
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,482
    Bonus
    $0
    Other
    $0
    Deferred
    $4,936
    Nontaxable benefits
    $33,828
    Filer's total
    $195,246

  • Christopher Bonar

    DIRECTOR OF ANIMAL HEALTH

    Total calculated
    $137,423
    From this org
    $121,065
    From related orgs
    $0
    Other
    $16,358
    Hours/week
    40

  • Kevin Milhomme

    DIRECTOR OF CORP. SPONSORS

    Total calculated
    $136,046
    From this org
    $132,083
    From related orgs
    $0
    Other
    $3,963
    Hours/week
    40

  • Satnarine Hariprasad

    DIRECTOR OF FINANCE

    Total calculated
    $162,553
    From this org
    $124,748
    From related orgs
    $0
    Other
    $37,805
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $124,748
    Bonus
    $0
    Other
    $0
    Deferred
    $3,977
    Nontaxable benefits
    $33,828
    Filer's total
    $162,553

  • Donald Harrington

    DIRECTOR OF FACILITY

    Total calculated
    $118,230
    From this org
    $103,713
    From related orgs
    $0
    Other
    $14,517
    Hours/week
    40

  • John Lewis

    SR. DIRECTOR OF GUEST OPERATIONS

    Total calculated
    $137,161
    From this org
    $100,089
    From related orgs
    $0
    Other
    $37,072
    Hours/week
    40

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
11 February 2025
IRS schema version
2023v6.0
Source object
202500559349301850

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