Civic Intelligence

Fresnos Chaffee Zoo Corporation

EIN 42-1661145 • 501(c)3 • Fresno, CA

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Profile

Fresno chaffee zoo inspires wonder of our natural world, provides an engaging learning environment and creates a passion for conservation.

1250 W Olive AveFresno, CA 93728

www.fresnochaffeezoo.org

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.06x

Higher debt load relative to assets than 23% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

40th percentile

0.30x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Net Margin

7th percentile

-28%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Top Officer Pay

33rd percentile

$359,343

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

501(c)3 • $100M-$250M nonprofits • Source year 2024

Asset Growth

13th percentile

-4.0%

Faster asset growth than 13% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

7th percentile

-27%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • $100M-$250M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets23rd percentile

Assets

Down

$146,768,820

Down $6,105,892 (-4.0%) from 2023

Liabilities

Up

$8,739,745

Up $1,494,438 (+21%) from 2023

Net Assets

Down

$138,029,075

Down $7,600,330 (-5.2%) from 2023

Operations
Liabilities / Revenue40th percentileNet Margin7th percentile

Revenue

Down

$29,607,528

Down $10,800,261 (-27%) from 2023

Expenses

Up

$37,817,011

Up $5,050,701 (+15%) from 2023

Net Income

Down

-$8,209,483

Down $15,850,962 (-207%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$200M$150M$100M$50M$0Assets 2011: $16,350,178Liabilities 2011: $2,093,393Net Assets 2011: $14,256,7852011Assets 2012: $25,359,763Liabilities 2012: $1,365,752Net Assets 2012: $23,994,0112012Assets 2013: $29,022,372Liabilities 2013: $1,285,224Net Assets 2013: $27,737,1482013Assets 2014: $66,448,447Liabilities 2014: $6,633,904Net Assets 2014: $59,814,5432014Assets 2015: $82,105,113Liabilities 2015: $2,522,488Net Assets 2015: $79,582,6252015Assets 2016: $80,849,670Liabilities 2016: $1,876,023Net Assets 2016: $78,973,6472016Assets 2017: $81,263,408Liabilities 2017: $1,570,432Net Assets 2017: $79,692,9762017Assets 2018: $83,962,817Liabilities 2018: $3,790,019Net Assets 2018: $80,172,7982018Assets 2019: $86,076,032Liabilities 2019: $3,783,899Net Assets 2019: $82,292,1332019Assets 2020: $101,454,111Liabilities 2020: $10,280,714Net Assets 2020: $91,173,3972020Assets 2021: $132,867,150Liabilities 2021: $10,790,511Net Assets 2021: $122,076,6392021Assets 2022: $143,361,279Liabilities 2022: $8,294,930Net Assets 2022: $135,066,3492022Assets 2023: $152,874,712Liabilities 2023: $7,245,307Net Assets 2023: $145,629,4052023Assets 2024: $146,768,820Liabilities 2024: $8,739,745Net Assets 2024: $138,029,0752024

Highlighted filing

2024

Assets$146,768,820
Liabilities$8,739,745
Net Assets$138,029,075
Open 2024 Filing

Operations Trend

Revenue Growth7th percentile

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

$60M$40M$20M$0-$20MRevenue 2011: $10,495,161Expenses 2011: $7,297,455Net Income 2011: $3,197,7062011Revenue 2012: $16,656,781Expenses 2012: $7,552,950Net Income 2012: $9,103,8312012Revenue 2013: $11,930,633Expenses 2013: $9,063,550Net Income 2013: $2,867,0832013Revenue 2014: $41,629,807Expenses 2014: $9,491,233Net Income 2014: $32,138,5742014Revenue 2015: $32,900,091Expenses 2015: $12,672,930Net Income 2015: $20,227,1612015Revenue 2016: $15,459,198Expenses 2016: $16,458,239Net Income 2016: -$999,0412016Revenue 2017: $17,206,589Expenses 2017: $17,379,064Net Income 2017: -$172,4752017Revenue 2018: $19,743,290Expenses 2018: $18,107,185Net Income 2018: $1,636,1052018Revenue 2019: $20,422,484Expenses 2019: $19,800,336Net Income 2019: $622,1482019Revenue 2020: $26,210,339Expenses 2020: $18,490,248Net Income 2020: $7,720,0912020Revenue 2021: $52,134,846Expenses 2021: $21,752,328Net Income 2021: $30,382,5182021Revenue 2022: $38,573,430Expenses 2022: $26,335,993Net Income 2022: $12,237,4372022Revenue 2023: $40,407,789Expenses 2023: $32,766,310Net Income 2023: $7,641,4792023Revenue 2024: $29,607,528Expenses 2024: $37,817,011Net Income 2024: -$8,209,4832024

Highlighted filing

2024

Revenue$29,607,528
Expenses$37,817,011
Net Income-$8,209,483
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$146,768,820
Liabilities
$8,739,745
Net assets
$138,029,075
Revenue
$29,607,528
Expenses
$37,817,011
Net income
-$8,209,483
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$147$8.74$138$29.6$37.8$8.21
2023Detailed filing. Detailed filing data is available for this year.$153$7.25$146$40.4$32.8$7.64
2022Detailed filing. Detailed filing data is available for this year.$143$8.29$135$38.6$26.3$12.2
2021Detailed filing. Detailed filing data is available for this year.$133$10.8$122$52.1$21.8$30.4
2020Detailed filing. Detailed filing data is available for this year.$101$10.3$91.2$26.2$18.5$7.72
2019Detailed filing. Detailed filing data is available for this year.$86.1$3.78$82.3$20.4$19.8$0.62
2018Detailed filing. Detailed filing data is available for this year.$84.0$3.79$80.2$19.7$18.1$1.64
2017Detailed filing. Detailed filing data is available for this year.$81.3$1.57$79.7$17.2$17.4$0.17
2016Detailed filing. Detailed filing data is available for this year.$80.8$1.88$79.0$15.5$16.5$1.00
2015Detailed filing. Detailed filing data is available for this year.$82.1$2.52$79.6$32.9$12.7$20.2
2014Detailed filing. Detailed filing data is available for this year.$66.4$6.63$59.8$41.6$9.49$32.1
2013Detailed filing. Detailed filing data is available for this year.$29.0$1.29$27.7$11.9$9.06$2.87
2012Summary only. Only limited summary data is available for this year.$25.4$1.37$24.0$16.7$7.55$9.10
2011Summary only. Only limited summary data is available for this year.$16.4$2.09$14.3$10.5$7.30$3.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 27, 2025
Return Version
2024v5.2
Gross Receipts
$33,410,815
Mission and Program Overview

Mission

The mission of the fresno chaffee zoo is to provide a fun, unique and up-close experience that strengthens the bond between people and wildlife.

Fresno Chaffee Zoo inspires people to care for animals, create connections, build community and save wildlife.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$111,477,537$116,785,427▲ $5,307,890
Investments in Publicly Traded Securities$18,801,323$19,029,128▲ $227,805
Accounts Receivable$2,761,745$1,036,446▼ $1,725,299
Cash and Non-Interest-Bearing Accounts$3,205,694$552,540▼ $2,653,154
Prepaid Expenses and Deferred Charges$583,634$487,948▼ $95,686
Pledges and Grants Receivable$965,750$439,835▼ $525,915
Intangible Assets$57,682$46,146▼ $11,536
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Inventories for Sale or Use-$0-
Total Assets$152,874,712$146,768,820▼ $6,105,892
Other Assets Total$15,021,347$8,391,350▼ $6,629,997
Liabilities
Accounts Payable and Accrued Expenses$5,397,977$3,248,698▼ $2,149,279
Mortgage Notes Payable Secured by Investment Property-$2,677,000-
Deferred Revenue$1,652,233$1,917,982▲ $265,749
Unsecured Notes Loans Payable-$800,632-
Other Liabilities$195,097$95,433▼ $99,664
Total Liabilities$7,245,307$8,739,745▲ $1,494,438
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$138,691,974$131,490,353▼ $7,201,621
Net Assets With Donor Restrictions$6,937,431$6,538,722▼ $398,709
Total Net Assets Fund Balance$145,629,405$138,029,075▼ $7,600,330
Total Liabilities and Net Assets / Fund Balance$152,874,712$146,768,820▼ $6,105,892

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$113,585,560$46,676,739$160,262,299
Equipment$1,155,777$2,722,809$3,878,586
Buildings$1,346,400$149,600$1,496,000
Land$652,087-$652,087
Other Land Buildings$45,603$175,275$220,878
Other Assets Org$37,356--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$9,608,897$69,069▲ $980,493$421,000$10,237,459
2023$8,431,947$102,906▲ $1,440,544$366,500$9,608,897
2022$10,222,676$341,696▼ $1,981,425$151,000$8,431,947
2021$7,063,381$2,115,060▲ $1,044,235-$10,222,676
2020$5,584,349$534,385▲ $944,647-$7,063,381
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jon DohlinCEO & Zoo DirectorFT$275,518$32,304$359,343
Terry SkodaCAOFT$202,920$23,559$226,479
Nora CrowCFOFT$213,702$8,549$222,251
Lyn MyersCOOFT$152,034$13,947$165,981
Audrey SiegristDirector of Vet SvcsFT$133,281$69,341$151,101
Michael NazaroffDirector Capital ProjFT$136,572$11,691$148,263
Nicole PresleyGen CuratorFT$120,162$26,361$146,523
Steven Gonzales-WarkentinCOSFT$120,075$20,574$140,649
Sean Den BokCEEFT$114,022$24,303$138,325
David HorshamDirector of ITFT$122,327$5,419$127,746
Todd SlindeHorticulture CuratFT$104,354$20,246$124,600
Jesse SantiagoConstruction MngrFT$106,288$14,862$121,150

Board Members and Trustees

NameTitle
Kyle KirklandChairman
Babatunde IloriVice Chair
Arelis GarciaDirector
Christina Musson-RendonDirector
Emilia ReyesDirector
Ethan SmithDirector
Oliver BainesDirector
Ross ParnagianDirector
Wilma Tom HashimotoDirector
Julie VanceSecretary
Rion MorgensternTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Washington ConstructionGeneral Construction3748 E Huntington Blvd, Fresno, CA 93702$390,042
Spineless WondersSeasonal Butterfly Exhib12160 Scandia Trail N, Scandia, MN 55073$146,713
Kwabena T WatsonPlumbing Services347 E Garrett Ave, Fresno, CA 93706$105,458
Revenue and Support

Revenue Composition

Contributions and Grants
$13,540,176
Program Service Revenue
$11,641,970
Investment Income
$1,037,098
Other Revenue
$3,388,284
All Other Contributions
$2,830,867
Change in Net Assets
$-8,209,483

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Real Estate Other2$1,933,000Fair Market Value (FMV)
Securities Publicly Traded4$154,014Fair Market Value (FMV)
Other Non Cash Contri Table188$107,699Fair Market Value (FMV)
Other Non Cash Contri Table22$26,929Fair Market Value (FMV)
Other Non Cash Contri Table11$13,661Fair Market Value (FMV)
Total Noncash Contributions227$2,235,303-

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,586,875
Revenue Not Reported on Financial Statements
$20,653
Revenue Not Reported on Form 990
$110,484
Total Revenue per Audited Statements
$29,697,359
Total Revenue per Form 990
$29,607,528
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$19,279,536
Other Expenses$18,394,542
Total Fundraising Expense$1,570,657
Grants and Similar Amounts Paid$142,933
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$12,555,432$833,611$377,948$13,766,991
Depreciation Depletion$8,288,399$19,600-$8,307,999
All Other Expenses$3,193,793$621,681$673,869$4,489,343
Other Employee Benefits$2,095,425$424,285$99,163$2,618,873
Current Officers, Directors, Trustees, and Key Employees$284,848$888,224$226,479$1,399,551
Payroll Taxes$906,058$215,211$44,795$1,166,064
Other Expenses$811,268$9,663$2,693$823,624
Advertising$762,598--$762,598
Information Technology$34,361$356,456$11,113$401,930
Insurance$329,343$48,974$14,646$392,963
Pension Plan Contributions$227,452$77,618$22,987$328,057
Grants to Domestic Orgs$79,913--$79,913
Foreign Grants$63,020--$63,020
Interest$38,414$5,712$1,708$45,834
Office Expenses$15,396$10,051$355$25,802
Fees for Service Investment Mgmnt Fees-$20,653-$20,653
Total Functional Expenses$32,531,881$3,714,473$1,570,657$37,817,011

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$37,817,011
Total Expenses per Audited Statements$37,338,826
Expenses per Audited Statements$37,326,826
Expenses Not Reported on Financial Statements$490,185
Other Expense Adjustments$469,532
Expenses Not Reported on Form 990$12,000
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Felidae Conservation FundMill Valley, CA-Conservation$16,000
Zoo Conservation Outreach GroSilver Springs, MD-Conservation$16,000
Lincoln Park ZooChicago, IL-Conservation$10,000
Friends of the Island FoxCamarillo, CA-Conservation$7,500

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,430,662
Fundraising Direct Expenses$480,259
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
IllumiNature$754,644$654,644$86,749$567,895
Safari Night$426,600$298,345$58,688$239,657
Total Events$1,670,542$1,430,662$480,259$950,403
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$91,460
Finance Lease Liability$3,973
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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 preparer submits a copy of the draft version of form 990 to the cfo before it is filed. The cfo reviews the form for accuracy and completeness and communicates any questions, concerns or changes to the preparer. A copy of form 990 is provided in electronic format to all board members prior to filing.”

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

“Conflicts involving board members are communicated to the nominating committee. The nominating committee may choose to handle the conflict in a variety of ways including, but not limited to, consultation and opinion from legal counsel, the board member excusing self from any discussions/votes related to the conflict, or the removal of the board member from the board of directors. Conflicts involving staff members are reported upstream to management and are handled as deemed appropriate. Conflicts involving the cfo are communicated to the ceo and may subsequently be communicated to the board of directors. Conflicts involving the ceo are reported directly to the board of directors. Additionally, all board of director members, members of the finance committee, the chief executive officer and the chief financial officer are required to complete and file a statement of economic interest, form 700, with the clerk of the board for the fresno county board of supervisors on an annual basis. All other officers and managers of the zoo must complete and file a form 700 directly with the corporation annually.”

Form 990, Part VI, Section B, Line 15A

“Compensation for the ceo is done by the board of directors. The board members take into consideration benchmarks established by the american zoo and aquarium association (aza) survey completed every other year. The survey includes compensation benchmarks by geographical areas and organization sizes to allow the board of directors to better assess the compensation considered reasonable for the ceo. The compensation is subject to approval by the board of directors as a whole. The reasonableness is reviewed annually.”

Form 990, Part VI, Section B, Line 15B

“Compensation for other key officers, including the cfo, is recommended to the board of directors by the ceo. The compensation is subject to approval by the board of directors. The reasonableness of compensation is reviewed every two years.”

Form 990, Part VI, Section C, Line 19

“All governing documents and the annual audited financial statements of the organization are available on the organization's website. In addition, the governing documents and audited financial statements are available for viewing at the organization's accounting office. The organization's conflict of interest policy is available upon request.”

Filing and Contact Details

Filer

Filer Name
Fresnos Chaffee Zoo Corporation
EIN
42-1661145
Phone
5594985910
Address
1250 W Olive Ave, Fresno, CA 93728

Signing Officer

Name
Nora Crow
Title
CFO
Signed
2025-08-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jon Forrest Dohlin
Formed
2005
Legal Domicile
CA
Voting Board Members
11
Independent Board Members
11
Employees
409
Volunteers
942

Preparer

Firm
Price Paige & Company CPAs LLP
Address
570 N Magnolia Ave Ste 100, Clovis, CA 93611
Preparer
Henry Oum CPA
Phone
5592999540
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“ANIMAL SERVICES: Column (A) - Total = $704318; Column (B) - Program Services = $704318; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“BANK AND CREDIT CARD FEES: Column (A) - Total = $366620; Column (B) - Program Services = $307413; Column (C) - Management & General = $45591; Column (D) - Fundraising = $13616”

Form 990, Part IX, Line 24E

“BEHIND THE SCENES: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“COMMUNITY SUPPORT: Column (A) - Total = $11465; Column (B) - Program Services = $9715; Column (C) - Management & General = $0; Column (D) - Fundraising = $1750”

Form 990, Part IX, Line 24E

“CONTRACTED SERVICES: Column (A) - Total = $795438; Column (B) - Program Services = $357381; Column (C) - Management & General = $336268; Column (D) - Fundraising = $101789”

Form 990, Part IX, Line 24E

“DUES AND SUBSCRIPTIONS: Column (A) - Total = $79300; Column (B) - Program Services = $66907; Column (C) - Management & General = $10277; Column (D) - Fundraising = $2116”

Form 990, Part IX, Line 24E

“Event Expenses: Column (A) - Total = $469532; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $469532”

Form 990, Part IX, Line 24E

“FLEET EXPENSE: Column (A) - Total = $69269; Column (B) - Program Services = $69239; Column (C) - Management & General = $23; Column (D) - Fundraising = $7”

Form 990, Part IX, Line 24E

“FOOD AND CATERING: Column (A) - Total = $151903; Column (B) - Program Services = $99784; Column (C) - Management & General = $8666; Column (D) - Fundraising = $43453”

Form 990, Part IX, Line 24E

“LEASE EXPENSE: Column (A) - Total = $87575; Column (B) - Program Services = $73564; Column (C) - Management & General = $10508; Column (D) - Fundraising = $3503”

Form 990, Part IX, Line 24E

“MILEAGE, TOLLS AND PARKING: Column (A) - Total = $14965; Column (B) - Program Services = $13341; Column (C) - Management & General = $940; Column (D) - Fundraising = $684”

Form 990, Part IX, Line 24E

“MISCELLANEOUS: Column (A) - Total = $9134; Column (B) - Program Services = $5342; Column (C) - Management & General = $3337; Column (D) - Fundraising = $455”

Form 990, Part IX, Line 24E

“OTHER EXPENSES: Column (A) - Total = $3660; Column (B) - Program Services = $3068; Column (C) - Management & General = $456; Column (D) - Fundraising = $136”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $41944; Column (B) - Program Services = $33467; Column (C) - Management & General = $2151; Column (D) - Fundraising = $6326”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $52466; Column (B) - Program Services = $45657; Column (C) - Management & General = $1132; Column (D) - Fundraising = $5677”

Form 990, Part IX, Line 24E

“PROFESSIONAL SERVICES: Column (A) - Total = $458735; Column (B) - Program Services = $355161; Column (C) - Management & General = $98541; Column (D) - Fundraising = $5033”

Form 990, Part IX, Line 24E

“RECOGNITION: Column (A) - Total = $5221; Column (B) - Program Services = $140; Column (C) - Management & General = $5081; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“RECRUITING: Column (A) - Total = $23899; Column (B) - Program Services = $0; Column (C) - Management & General = $23899; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“REPAIRS AND MAINTENANCE: Column (A) - Total = $765360; Column (B) - Program Services = $747776; Column (C) - Management & General = $17483; Column (D) - Fundraising = $101”

Form 990, Part IX, Line 24E

“SIGNAGE: Column (A) - Total = $44150; Column (B) - Program Services = $44150; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SPECIALIZED SERVICES: Column (A) - Total = $58646; Column (B) - Program Services = $41016; Column (C) - Management & General = $9345; Column (D) - Fundraising = $8285”

Form 990, Part IX, Line 24E

“STAFF DEVELOPMENT: Column (A) - Total = $173368; Column (B) - Program Services = $142405; Column (C) - Management & General = $22585; Column (D) - Fundraising = $8378”

Form 990, Part IX, Line 24E

“Taxes: Column (A) - Total = $1003; Column (B) - Program Services = $841; Column (C) - Management & General = $125; Column (D) - Fundraising = $37”

Form 990, Part IX, Line 24E

“TELEPHONE: Column (A) - Total = $80824; Column (B) - Program Services = $67514; Column (C) - Management & General = $10319; Column (D) - Fundraising = $2991”

Form 990, Part IX, Line 24E

“UNIFORMS: Column (A) - Total = $20548; Column (B) - Program Services = $5594; Column (C) - Management & General = $14954; Column (D) - Fundraising = $0”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The board designated endowment was established to support the operations of the fresno chaffee zoo through a flow of interest, dividends and appreciation of assets. The zoo's permanent endowment was established to provide perpetual financial support to the fresno chaffee zoo.”

Part X : FIN48 Footnote

“The Corporation is a qualified organization exempt from federal income taxes and state franchise taxes under 501(c)(3) of the Internal Revenue Code (IRC) and 23701d of the California Revenue and Taxation Code, respectively. The Corporation is subject to federal income taxes for any activities that are unrelated to its exempt purpose. Unrelated business income tax, if any, is insignificant and no provision for income taxes has been made.U.S. GAAP requires Corporation management to evaluate tax positions by the Corporation and recognize a tax liability (or asset) if the Corporation has taken an uncertain position that more likely than not would be sustained upon examination by the Internal Revenue Service.The Corporations evaluations for the years ended December 31, 2024 and 2023, respectively, revealed no tax positions that would have a material impact on the financial statements. The tax returns of the Corporation are subject to examination by federal and state taxing authorities. However, there are currently no examinations in progress or pending.”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Special Events Expense $469532”

Raw XML AppendixShowing 400 of 957 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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