Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $12,846,055

• 1c · Fundraising events

  $432,895

• 1e · Government grants (contributions)

  $20,513,920

• 1f · All other contributions, gifts and grants

  $9,812,666

• 1g · Noncash contributions included above

  $161,354

• 2a · Program service revenue: ADMISSION REVENUE

  total $18,477,336 · related or exempt $18,477,336

• 2b · Program service revenue: AUXILIARY ACTIVITIES

  total $12,425,807 · related or exempt $8,555,087 · unrelated business $2,099,884 · excluded $1,770,836

• 2c · Program service revenue: RIDE REVENUE

  total $2,517,361 · related or exempt $1,840,187 · unrelated business $677,174

• 3 · Investment income

  total $2,453,591 · excluded $2,453,591

• 6a · Gross rents

  real property $300,000

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $300,000

• 6d · Net rental income or loss

  total $300,000 · unrelated business $300,000

• 7a · Gross sales of assets other than inventory

  securities $14,912,542

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

  securities $13,638,546

• 7c · Gain or loss

  securities $1,273,996

• 7d · Net gain or loss

  total $1,273,996 · excluded $1,273,996

• 8a · Fundraising events: gross income

  $647,196

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

  $432,895

• 8b · Fundraising events: direct expenses

  $472,484

• 8c · Net income from fundraising events

  total $174,712 · excluded $174,712

• 10a · Gross sales of inventory

  $66,515

• 10b · Cost of goods sold

  $21,558

• 10c · Net income from sales of inventory

  total $44,957 · related or exempt $41,676 · unrelated business $3,281

• 11a · Other revenue: CONCESSION REVENUE

  total $3,771,426 · related or exempt $496,291 · excluded $3,275,135

• 11b · Other revenue: GOLF COURSE REVENUE

  total $2,112,277 · unrelated business $2,112,277

• 11c · Other revenue: SPONSORSHIP REVENUE

  total $133,300 · unrelated business $133,300

• 11e · Other revenue, total

  $6,017,003

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $3,429,545 · program services $3,429,545

• 3 · Grants to foreign organizations and individuals

  total $267,299 · program services $267,299

• 5 · Compensation of officers, directors and key employees

  total $1,960,709 · program services $812,408 · management and general $1,148,301

• 7 · Other salaries and wages

  total $27,761,272 · program services $24,382,252 · management and general $2,561,496 · fundraising $817,524

• 8 · Pension plan contributions

  total $3,537,880 · program services $2,974,489 · management and general $462,424 · fundraising $100,967

• 9 · Other employee benefits

  total $4,443,058 · program services $3,690,250 · management and general $590,858 · fundraising $161,950

• 10 · Payroll taxes

  total $1,430,537 · program services $1,341,946 · management and general $74,680 · fundraising $13,911

• 11a · Fees: management

  total $151,300 · management and general $151,300

• 11b · Fees: legal

  total $471,316 · management and general $471,316

• 11c · Fees: accounting

  total $47,804 · management and general $47,804

• 11d · Fees: lobbying

  total $63,500 · management and general $63,500

• 11f · Fees: investment management

  total $13,369 · management and general $13,369

• 11g · Fees: other

  total $3,467,984 · program services $615,460 · management and general $2,772,901 · fundraising $79,623

• 12 · Advertising and promotion

  total $1,394,700 · program services $1,333,736 · management and general $60,964

• 13 · Office expenses

  total $1,250,364 · program services $866,174 · management and general $226,156 · fundraising $158,034

• 16 · Occupancy

  total $2,878,296 · program services $2,612,204 · management and general $239,483 · fundraising $26,609

• 17 · Travel

  total $191,437 · program services $141,487 · management and general $48,306 · fundraising $1,644

• 19 · Conferences, conventions and meetings

  total $249,616 · program services $174,692 · management and general $72,459 · fundraising $2,465

• 20 · Interest

  total $11,423 · program services $9,595 · management and general $1,371 · fundraising $457

• 21 · Payments to affiliates

  total $809,105 · program services $809,105

• 22 · Depreciation, depletion and amortization

  total $11,206,393 · program services $10,113,714 · management and general $980,085 · fundraising $112,594

• 23 · Insurance

  total $1,167,817 · program services $1,051,035 · management and general $116,782

• 24a · Other expenses: FEDERAL INCOME TAX EXPE

  total $83,383 · management and general $83,383

• 24b · Other expenses: REPAIRS & MAINTENANCE

  total $3,161,728 · program services $3,007,746 · management and general $153,982

• 24c · Other expenses: ANIMAL CARE & ACQUISITI

  total $2,656,307 · program services $2,656,307

• 24d · Other expenses: PROJECT COSTS

  total $2,121,985 · program services $1,916,619 · management and general $5,184 · fundraising $200,182

• 24e · All other expenses

  total $1,608,135 · program services $1,139,992 · management and general $435,795 · fundraising $32,348

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $343,120 · end of year $138,629

• 2 · Savings and temporary cash investments

  beginning of year $63,263,164 · end of year $59,843,105

• 3 · Pledges and grants receivable

  beginning of year $6,172,907 · end of year $5,259,769

• 4 · Accounts receivable

  beginning of year $14,704,590 · end of year $8,701,154

• 8 · Inventories for sale or use

  beginning of year $1,297,341 · end of year $296,859

• 9 · Prepaid expenses and deferred charges

  beginning of year $1,485,475 · end of year $1,161,778

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

  $324,695,880

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

  $166,076,227

• 10c · Land, buildings and equipment, net

  beginning of year $159,746,296 · end of year $158,619,653

• 11 · Investments: publicly traded securities

  beginning of year $22,928,237 · end of year $49,490,375

• 12 · Investments: other securities

  beginning of year $15,225,734 · end of year $15,935,868

• 14 · Intangible assets

  beginning of year $571,159 · end of year $432,582

• 15 · Other assets

  beginning of year $551,554 · end of year $3,447,233

• 17 · Accounts payable and accrued expenses

  beginning of year $11,000,987 · end of year $15,132,382

• 19 · Deferred revenue

  beginning of year $9,493,257 · end of year $8,210,439

• 25 · Other liabilities

  beginning of year $235,036 · end of year $162,621

• 27 · Net assets without donor restrictions

  beginning of year $256,398,602 · end of year $268,800,253

• 28 · Net assets with donor restrictions

  beginning of year $9,161,695 · end of year $11,021,310

The filer's explanations (Part III)

PART I, LINE 1A

THE ZOO PROVIDED COMPANION/SPOUSAL TRAVEL FOR THE CHIEF EXECUTIVE OFFICER, THOMAS SCHMID. THE SPOUSAL TRAVEL IS PROVIDED PER HIS EMPLOYMENT CONTRACT.

PART I, LINE 6

THE BONUS AMOUNTS FOR THE INDIVIDUALS INCLUDED IN PART II OF SCHEDULE J ARE BASED ON THE ASSOCIATION ACHIEVING ITS FINANCIAL AND OPERATIONS GOALS FOR THE YEAR, AS WELL AS EACH INDIVIDUAL ACHIEVING THEIR OWN INDIVIDUAL PERFORMANCE GOALS FOR THE YEAR.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• ZOOMBEZI BAY LLC

  C · AMUSEMENT PARK · OH · 100% owned · share of income -$1,323,026 · share of assets $24,165,662 · controlled entity

  Directly controlled by COLUMBUS ZOOLOGICAL PARK ASSOCIATION