Civic Intelligence

Friends of Pine Grove Zoo

EIN 41-1949216 • 501(c)3 • Little Falls, MN

Profile

To promote environmental education and conservation while creating a progressive zoological park in central minnesota.

1200 W BroadwayLittle Falls, MN 56345

www.pinegrovezoo.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

75th percentile

0.21x

Higher debt load relative to assets than 75% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.10x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

23rd percentile

-11%

Higher net margin than 23% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

74th percentile

$67,140

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

31st percentile

-3.8%

Faster asset growth than 31% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

-0.0%

Faster revenue growth than 39% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Down

$311,605

Down $12,153 (-3.8%) from 2023

Liabilities

Up

$64,301

Up $60,012 (+1399%) from 2023

Net Assets

Down

$247,304

Down $72,165 (-23%) from 2023

Revenue

Down

$672,279

Down $29 (-0.0%) from 2023

Expenses

Down

$744,444

Down $12,942 (-1.7%) from 2023

Net Income

Up

-$72,165

Up $12,913 (+15%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2011: $69,607Liabilities 2011: $240Net Assets 2011: $69,3672011Assets 2012: $43,670Liabilities 2012: $5,195Net Assets 2012: $38,4752012Assets 2013: $38,904Liabilities 2013: $2,536Net Assets 2013: $36,3682013Assets 2014: $38,201Liabilities 2014: $2,166Net Assets 2014: $36,0352014Assets 2015: $64,890Liabilities 2015: $1,801Net Assets 2015: $63,0892015Assets 2016: $62,458Liabilities 2016: $6,918Net Assets 2016: $55,5402016Assets 2017: $48,553Liabilities 2017: $7,121Net Assets 2017: $41,4322017Assets 2018: $350,212Liabilities 2018: $3,337Net Assets 2018: $346,8752018Assets 2019: $378,605Liabilities 2019: $3,574Net Assets 2019: $375,0312019Assets 2020: $405,803Liabilities 2020: $4,777Net Assets 2020: $401,0262020Assets 2021: $471,584Liabilities 2021: $6,922Net Assets 2021: $464,6622021Assets 2022: $409,519Liabilities 2022: $4,972Net Assets 2022: $404,5472022Assets 2023: $323,758Liabilities 2023: $4,289Net Assets 2023: $319,4692023Assets 2024: $311,605Liabilities 2024: $64,301Net Assets 2024: $247,3042024

Highlighted filing

2024

Assets$311,605
Liabilities$64,301
Net Assets$247,304

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $325,1012011Expenses 2012: $339,1422012Revenue 2013: $330,247Expenses 2013: $332,354Net Income 2013: -$2,1072013Revenue 2014: $319,226Expenses 2014: $319,559Net Income 2014: -$3332014Revenue 2015: $364,909Expenses 2015: $337,857Net Income 2015: $27,0522015Revenue 2016: $319,808Expenses 2016: $327,389Net Income 2016: -$7,5812016Revenue 2017: $381,586Expenses 2017: $395,694Net Income 2017: -$14,1082017Revenue 2018: $698,074Expenses 2018: $392,631Net Income 2018: $305,4432018Revenue 2019: $436,307Expenses 2019: $408,151Net Income 2019: $28,1562019Revenue 2020: $472,986Expenses 2020: $446,991Net Income 2020: $25,9952020Revenue 2021: $627,824Expenses 2021: $564,188Net Income 2021: $63,6362021Revenue 2022: $549,928Expenses 2022: $610,043Net Income 2022: -$60,1152022Revenue 2023: $672,308Expenses 2023: $757,386Net Income 2023: -$85,0782023Revenue 2024: $672,279Expenses 2024: $744,444Net Income 2024: -$72,1652024

Highlighted filing

2024

Revenue$672,279
Expenses$744,444
Net Income-$72,165

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.12$0.64$2.47$6.72$7.44$0.72
2023Detailed filing. Detailed filing data is available for this year.$3.24$0.04$3.19$6.72$7.57$0.85
2022Detailed filing. Detailed filing data is available for this year.$4.10$0.05$4.05$5.50$6.10$0.60
2021Detailed filing. Detailed filing data is available for this year.$4.72$0.07$4.65$6.28$5.64$0.64
2020Detailed filing. Detailed filing data is available for this year.$4.06$0.05$4.01$4.73$4.47$0.26
2019Detailed filing. Detailed filing data is available for this year.$3.79$0.04$3.75$4.36$4.08$0.28
2018Detailed filing. Detailed filing data is available for this year.$3.50$0.03$3.47$6.98$3.93$3.05
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.07$0.41$3.82$3.96$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.62$0.07$0.56$3.20$3.27$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$3.65$3.38$0.27
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$3.19$3.20$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.39$0.03$0.36$3.30$3.32$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.44$0.05$0.38$3.39
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.69$3.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 21, 2025
Return Version
2024v5.2
Gross Receipts
$708,379
Mission and Program Overview

Mission

To promote environmental education and conservation while creating a progressive zoological park in central minnesota.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$274,743$247,930▼ $26,813
Inventories for Sale or Use$23,520$35,199▲ $11,679
Cash and Non-Interest-Bearing Accounts$25,275$28,256▲ $2,981
Savings and Temporary Cash Investments$220$220→ $0
Total Assets$323,758$311,605▼ $12,153
Liabilities
Unsecured Notes Loans Payable-$60,000-
Accounts Payable and Accrued Expenses$4,289$4,301▲ $12
Total Liabilities$4,289$64,301▲ $60,012
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$319,469$247,304▼ $72,165
Total Net Assets Fund Balance$319,469$247,304▼ $72,165
Total Liabilities and Net Assets / Fund Balance$323,758$311,605▼ $12,153

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$246,365$163,939$410,304
Equipment$1,565$19,947$21,512
Other Land Buildings$0$10,633$10,633
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marnita Van HoeckeZoo Director, Ex OfficioFT$63,783$3,357$67,140

Board Members and Trustees

NameTitle
Rosi PrzybillaPresident
Jerry LochnerVice President
Dr Allison ZakBoard Member
Dr Amanda CraftBoard Member
Karen DubbinBoard Member
Margit LemieurBoard Member
Paul KapsnerBoard Member
Vicki VillebroSecretary
Paul CameronTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$332,797
Program Service Revenue
$239,935
Investment Income
$3,100
Other Revenue
$96,447
All Other Contributions
$47,333
Change in Net Assets
$-72,165
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,284
Other Expenses$365,160
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,364$55,452-$275,816
Office Expenses$55,234$13,808-$69,042
Current Officers, Directors, Trustees, and Key Employees$51,987$11,796-$63,783
Fees for Services Other$31,367$1,354-$32,721
Payroll Taxes$24,768$6,192-$30,960
Advertising$29,754--$29,754
Depreciation Depletion$699$26,114-$26,813
Occupancy$16,154$4,039-$20,193
Insurance$13,693$5,380-$19,073
Travel$18,510--$18,510
Fees for Services Accounting$7,133$1,783-$8,916
Other Employee Benefits$6,209$1,552-$7,761
Pension Plan Contributions$100$864-$964
Other Expenses$122$8,469-$122
Total Functional Expenses$607,641$136,803$0$744,444
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$69,945
Fundraising Direct Expenses$24,274
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Zoo Gone Wild$69,945$69,945$24,274$45,671
Total Events$69,945$69,945$24,274$45,671
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The zoo director presents the 990 tax return to the board of directors for approval.

Form 990, Part VI, Section B, Line 12C

Every year the organization presents the conflict of interest policy to its board of directors and each board member is required to signoff on the policy.

Form 990, Part VI, Section B, Line 15

The board of directors sets and approves the zoo director's compensation. The zoo director prepares a proposal for compensation which is presented to the board of directors for approval. Once the proposal is approved by the board of directors it becomes part of the budget process.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.

Filing and Contact Details

Filer

Filer Name
Friends of Pine Grove Zoo
EIN
41-1949216
Phone
3206165595
Address
1200 W BROADWAY, LITTLE FALLS, MN 56345

Signing Officer

Name
Rosi Przybilla
Title
President
Phone
3206165595
Signed
2025-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rosi Przybilla
Formed
1999
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
10
Employees
23
Volunteers
58

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
630 ROOSEVELT RD STE 201, ST CLOUD, MN 56301
Preparer
Shelley M Gaetz
Phone
3202510286
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Friends of pine grove zoo is recognized by the internal revenue service as a not-for-profit organization under irs code section 501(c)(3). Due to the not-for-profit nature and provision of the organization, all income and expenses attributable to the mission of the organization are tax exempt and accordingly no provision or liability for income taxes have been made in the financial statements and contributions to the organization are tax deductible to donors as allowed by irs regulations. However, the organization is required to pay state and federal income taxes on unrelated business income. If the organization were to engage in any activities that resulted in unrelated business income, a tax would be assessed on that activity. The organization is open and subject to examination generally for three years after the filing date.

Raw XML AppendixShowing 400 of 449 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE ENVIRONMENTAL EDUCATION AND CONSERVATION WHILE CREATING A PROGRESSIVE ZOOLOGICAL PARK IN CENTRAL MINNESOTA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0319469
IRS990/NetAssetsOrFundBalancesEOYAmt0247304
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03100
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03100
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt045671
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt045671
IRS990/NetIncomeOrLossGrp/ExclusionAmt050776
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt050776
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0319469
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0247304
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt04039
IRS990/OccupancyGrp/ProgramServicesAmt016154
IRS990/OccupancyGrp/TotalAmt020193
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013808
IRS990/OfficeExpensesGrp/ProgramServicesAmt055234
IRS990/OfficeExpensesGrp/TotalAmt069042
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01552
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06209
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07761
IRS990/OtherExpensesGrp/Desc0PROGRAM SERVICE EXPENSE
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2LICENSES
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08469
IRS990/OtherExpensesGrp/ProgramServicesAmt092553
IRS990/OtherExpensesGrp/ProgramServicesAmt133877
IRS990/OtherExpensesGrp/ProgramServicesAmt25117
IRS990/OtherExpensesGrp/ProgramServicesAmt3122
IRS990/OtherExpensesGrp/TotalAmt092553
IRS990/OtherExpensesGrp/TotalAmt142346
IRS990/OtherExpensesGrp/TotalAmt25117
IRS990/OtherExpensesGrp/TotalAmt3122
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt055452
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0220364
IRS990/OtherSalariesAndWagesGrp/TotalAmt0275816
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06192
IRS990/PayrollTaxesGrp/ProgramServicesAmt024768
IRS990/PayrollTaxesGrp/TotalAmt030960
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0864
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0100
IRS990/PensionPlanContributionsGrp/TotalAmt0964
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROSI PRZYBILLA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0ZOO ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc3EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0201211
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119160
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210625
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38939
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0201211
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38939
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0330227
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0500
IRS990/PYOtherExpensesAmt0441255
IRS990/PYOtherRevenueAmt093139
IRS990/PYProgramServiceRevenueAmt0248442
IRS990/PYRevenuesLessExpensesAmt0-85078
IRS990/PYSalariesCompEmpBnftPaidAmt0316131
IRS990/PYTotalExpensesAmt0757386
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0672308
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-72165
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0239935
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0220
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0220
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0332797
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0330227
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0240219
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0343607
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0230942
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01477792
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01698834
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt043900
IRS990ScheduleA/OtherIncome170Grp/TotalAmt043900
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.97120
IRS990ScheduleA/PublicSupportPY170Pct00.96890
IRS990ScheduleA/PublicSupportTotal170Amt01477792
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0332797
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0330227
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0240219
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0343607
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0230942
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01477792
IRS990ScheduleA/TotalSupportAmt01521692
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01565
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019947
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt021512
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0246365
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0163939
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0410304
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010633
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010633
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FRIENDS OF PINE GROVE ZOO IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT ORGANIZATION UNDER IRS CODE SECTION 501(C)(3). DUE TO THE NOT-FOR-PROFIT NATURE AND PROVISION OF THE ORGANIZATION, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE ORGANIZATION ARE TAX EXEMPT AND ACCORDINGLY NO PROVISION OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE ORGANIZATION ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE ORGANIZATION IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE ORGANIZATION WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE ORGANIZATION IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0247930
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt024274
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ZOO GONE WILD
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt069945
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt069945
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt069945
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt069945
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt045671
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt024274
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt024274
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ZOO DIRECTOR PRESENTS THE 990 TAX RETURN TO THE BOARD OF DIRECTORS FOR APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY YEAR THE ORGANIZATION PRESENTS THE CONFLICT OF INTEREST POLICY TO ITS BOARD OF DIRECTORS AND EACH BOARD MEMBER IS REQUIRED TO SIGNOFF ON THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS SETS AND APPROVES THE ZOO DIRECTOR'S COMPENSATION. THE ZOO DIRECTOR PREPARES A PROPOSAL FOR COMPENSATION WHICH IS PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL. ONCE THE PROPOSAL IS APPROVED BY THE BOARD OF DIRECTORS IT BECOMES PART OF THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0323758
IRS990/TotalAssetsEOYAmt0311605
IRS990/TotalAssetsGrp/BOYAmt0323758
IRS990/TotalAssetsGrp/EOYAmt0311605
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0332797
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136803
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0607641
IRS990/TotalFunctionalExpensesGrp/TotalAmt0744444
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04289
IRS990/TotalLiabilitiesEOYAmt064301
IRS990/TotalLiabilitiesGrp/BOYAmt04289
IRS990/TotalLiabilitiesGrp/EOYAmt064301
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0319469
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0247304
IRS990/TotalOtherCompensationAmt03357
IRS990/TotalProgramServiceExpensesAmt0607641
IRS990/TotalProgramServiceRevenueAmt0239935
IRS990/TotalReportableCompFromOrgAmt063783
IRS990/TotalRevenueGrp/ExclusionAmt099547
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0239935
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0672279

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