Civic Intelligence

Chahinkapa Zoo Association

EIN 51-0188367 • 501(c)3 • Wahpeton, ND

Profile

Chahinkapa zoo is organized to educate and promote wildlife conservation, environmental education and family recreation.

PO Box 1325Wahpeton, ND 58074

www.chahinkapazoo.org

Siviq Scores

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

Liabilities / Assets

80th percentile

0.32x

Higher debt load relative to assets than 80% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.34x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

12th percentile

-27%

Higher net margin than 12% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

5.0%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

26th percentile

-8.6%

Faster revenue growth than 26% of similar nonprofits.

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

Assets

Up

$883,638

Up $41,779 (+5.0%) from 2023

Liabilities

Up

$281,514

Up $281,514 from 2023

Net Assets

Down

$602,124

Down $239,735 (-28%) from 2023

Revenue

Down

$817,070

Down $76,915 (-8.6%) from 2023

Expenses

Down

$1,041,685

Down $35,095 (-3.3%) from 2023

Net Income

Down

-$224,615

Down $41,820 (-23%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $769,313Liabilities 2010: $0Net Assets 2010: $769,3132010Assets 2011: $725,354Liabilities 2011: $0Net Assets 2011: $725,3542011Assets 2012: $1,121,981Liabilities 2012: $0Net Assets 2012: $1,121,9812012Assets 2013: $1,137,665Liabilities 2013: $15Net Assets 2013: $1,137,6502013Assets 2014: $1,165,422Liabilities 2014: $88,473Net Assets 2014: $1,076,9492014Assets 2015: $1,028,405Liabilities 2015: $85,000Net Assets 2015: $943,4052015Assets 2016: $991,750Liabilities 2016: $100,259Net Assets 2016: $891,4912016Assets 2017: $1,416,160Liabilities 2017: $141,368Net Assets 2017: $1,274,7922017Assets 2018: $1,184,859Liabilities 2018: $100,000Net Assets 2018: $1,084,8592018Assets 2019: $1,103,598Liabilities 2019: $0Net Assets 2019: $1,103,5982019Assets 2020: $1,122,408Liabilities 2020: $84,600Net Assets 2020: $1,037,8082020Assets 2021: $1,268,193Liabilities 2021: $0Net Assets 2021: $1,268,1932021Assets 2022: $1,075,231Liabilities 2022: $0Net Assets 2022: $1,075,2312022Assets 2023: $841,859Liabilities 2023: $0Net Assets 2023: $841,8592023Assets 2024: $883,638Liabilities 2024: $281,514Net Assets 2024: $602,1242024

Highlighted filing

2024

Assets$883,638
Liabilities$281,514
Net Assets$602,124

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2010: $436,712Expenses 2010: $616,573Net Income 2010: -$179,8612010Expenses 2011: $520,5302011Expenses 2012: $570,0832012Revenue 2013: $547,352Expenses 2013: $584,202Net Income 2013: -$36,8502013Revenue 2014: $483,885Expenses 2014: $640,776Net Income 2014: -$156,8912014Revenue 2015: $512,571Expenses 2015: $578,865Net Income 2015: -$66,2942015Revenue 2016: $525,736Expenses 2016: $624,572Net Income 2016: -$98,8362016Revenue 2017: $528,834Expenses 2017: $734,814Net Income 2017: -$205,9802017Revenue 2018: $699,180Expenses 2018: $787,525Net Income 2018: -$88,3452018Revenue 2019: $662,033Expenses 2019: $794,235Net Income 2019: -$132,2022019Revenue 2020: $781,931Expenses 2020: $864,466Net Income 2020: -$82,5352020Revenue 2021: $1,190,657Expenses 2021: $940,810Net Income 2021: $249,8472021Revenue 2022: $867,436Expenses 2022: $1,037,090Net Income 2022: -$169,6542022Revenue 2023: $893,985Expenses 2023: $1,076,780Net Income 2023: -$182,7952023Revenue 2024: $817,070Expenses 2024: $1,041,685Net Income 2024: -$224,6152024

Highlighted filing

2024

Revenue$817,070
Expenses$1,041,685
Net Income-$224,615

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.88$0.28$0.60$0.82$1.04$0.22
2023Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.89$1.08$0.18
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.87$1.04$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$1.19$0.94$0.25
2020Detailed filing. Detailed filing data is available for this year.$1.12$0.08$1.04$0.78$0.86$0.08
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.66$0.79$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.10$1.08$0.70$0.79$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.42$0.14$1.27$0.53$0.73$0.21
2016Detailed filing. Detailed filing data is available for this year.$0.99$0.10$0.89$0.53$0.62$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.03$0.09$0.94$0.51$0.58$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.17$0.09$1.08$0.48$0.64$0.16
2013Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.55$0.58$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.00$1.12$0.57
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.52
2010Summary only. Only limited summary data is available for this year.$0.77$0.00$0.77$0.44$0.62$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 8, 2025
Return Version
2024v5.2
Gross Receipts
$881,949
Mission and Program Overview

Mission

Chahinkapa zoo is organized to educate and promote wildlife conservation, environmental education and family recreation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$641,538$685,924▲ $44,386
Rtn Earn Endowment Incm Other Fnds$841,859$602,124▼ $239,735
Cash and Non-Interest-Bearing Accounts$124,577$118,782▼ $5,795
Investments Other Securities$68,793$71,831▲ $3,038
Total Assets$841,859$883,638▲ $41,779
Other Assets Total$6,951$7,101▲ $150
Liabilities
Accounts Payable and Accrued Expenses-$281,514-
Total Liabilities$0$281,514▲ $281,514
Net Assets / Fund Balance
Total Net Assets Fund Balance$841,859$602,124▼ $239,735
Total Liabilities and Net Assets / Fund Balance$841,859$883,638▲ $41,779

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$504,098$1,129,200$1,633,298
Equipment$52,101$243,290$295,391
Land$129,725-$129,725
Other Securities$28,599--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Wade HartyPresident
Trudi BellmoreVice President
Alyssa BreuerDirector
John BullisDirector
Kathy DiekmanDirector
Sean McmanusDirector
Damon DevillersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$292,296
Program Service Revenue
$425,487
Investment Income
$17,728
Other Revenue
$81,559
All Other Contributions
$81,920
Change in Net Assets
$-224,615
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$670,333
Other Expenses$369,559
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$670,333--$670,333
Occupancy$227,372--$227,372
Advertising$66,458--$66,458
All Other Expenses$9,383--$9,383
Depreciation Depletion$8,421--$8,421
Office Expenses$8,397--$8,397
Fees for Services Management$7,090--$7,090
Conferences and Meetings$4,113--$4,113
Information Technology$3,450--$3,450
Benefits to Members$1,793--$1,793
Other Expenses$222--$222
Interest$90--$90
Total Functional Expenses$1,041,685$0$0$1,041,685
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wild Game Sh$51,366$51,366$11,047$40,319
Zooboo$14,365$14,365$6,397$7,968
Total Events$97,100$97,100$32,374$64,726
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
No
Annual disclosure for covered persons
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Membership in this association is open to any individual organization or company interested in the zoological park movement and shall consist of those persons who meet the requirements as provided hereinafter and/or in the bylaws. The supervision control and direction of this association shall be vested in an elected board of directors.

Member election for additional members Part VI line 7A

Officers and directors shall be elected by ballot at the annual meeting. The executive secretary treasurer shall prepare a certified list of all duly elected fellows, one vote, in good standing and shall prepare and mail to each member. The president shall appoint a chairman and two (2) members to serve on the election committee, to serve as judges of the election who with the executive secretary treasurer shall compose the election committee. The election committee shall check the eligibility of voters. Thay shall count and tabulate the vote, sign the report

Form 990 governing body review Part VI line 11

AVAILABLE ON REQUEST

Conflict of interest policy compliance Part VI line 12C

The board of directors may for cause suspend or terminate any membersship in any classification by a two thirds vote of the entire board of directors. Suficient cause for such suspension or termination of membership shall be in violation of the charter and bylaws or any rule practice or resolution property adopted by the association or any other condust prejudicial to the interests of the association of the conservation of wildlife effort. Such member shall be notified of the charges by registered mail to the last recorded address at least fifteen (15)days before action is to be taken by the board. This notification shall also include the time and place of the board meeting and the member involved shall have the oppertunity to appear in person or by representation to present facts.

Governing documents etc available to public Part VI line 19

AVAILABLE ON REQUEST

Filing and Contact Details

Filer

Filer Name
Chahinkapa Zoo Association
EIN
51-0188367
In Care Of
% KATHY DIEKMAN
Phone
7016428709
Address
PO BOX 1325, WAHPETON, ND 58074

Signing Officer

Name
Kathy Diekman
Title
Director
Phone
7016428709
Signed
2025-10-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Diekman
Formed
1974
Legal Domicile
Nd
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
300

Preparer

Firm
James M Anderson Ltd
Address
911 DAKOTA AVENUE, WAHPETON, ND 58075
Preparer
James M Anderson CPA
Phone
7015911011
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Wahpeton park board wage reimbursement adjustments

General explanation attachment

----------repair capitalization policy-----------taxpayer hereby adopts for book and federal income tax purposes the following policy regarding repair and/or capitalization expenses for the year beginning january 1, 2025. In accordance with internal revenue code sections 167 and 168 and related regulations taxpayer has determined that amounts whose individual cost (including tax, installation and delivery costs) does not exceed $2500 will be deducted as incurred as an operating expense. Amounts exceeding this dollar limit will be examined individually to determine if their use or purpose requires capitalization under the betterment, adaptation or restoration rules used by the internal revenue service and will be capitalized or expenses as incurred as a result of the application of thos election to include related activity subsidiary information.federal id number: 45-0392742name: chahinkapa zoo sustaining fundaddress: po box 1325city, state, zip code: wahpeton, north dakota 58075 organizational status: 501(c)3 nonprofit associationdisclosure pursuant to regulation 1.469-4(c) and 1.183-1(d) election to include related activity subsidiary information.federal id number: 45-0392742name: chahinkapa zoo grandpas little zoo fundaddress: po box 1325city, state, zip code: wahpeton, north dakota 58074organizational status: 501(c)3 nonprofit associationdisclosure pursuant to regulation 1.469-4(c) and 1.183-1(d)

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THIS ASSOCIATION IS OPEN TO ANY INDIVIDUAL ORGANIZATION OR COMPANY INTERESTED IN THE ZOOLOGICAL PARK MOVEMENT AND SHALL CONSIST OF THOSE PERSONS WHO MEET THE REQUIREMENTS AS PROVIDED HEREINAFTER AND/OR IN THE BYLAWS. THE SUPERVISION CONTROL AND DIRECTION OF THIS ASSOCIATION SHALL BE VESTED IN AN ELECTED BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OFFICERS AND DIRECTORS SHALL BE ELECTED BY BALLOT AT THE ANNUAL MEETING. THE EXECUTIVE SECRETARY TREASURER SHALL PREPARE A CERTIFIED LIST OF ALL DULY ELECTED FELLOWS, ONE VOTE, IN GOOD STANDING AND SHALL PREPARE AND MAIL TO EACH MEMBER. THE PRESIDENT SHALL APPOINT A CHAIRMAN AND TWO (2) MEMBERS TO SERVE ON THE ELECTION COMMITTEE, TO SERVE AS JUDGES OF THE ELECTION WHO WITH THE EXECUTIVE SECRETARY TREASURER SHALL COMPOSE THE ELECTION COMMITTEE. THE ELECTION COMMITTEE SHALL CHECK THE ELIGIBILITY OF VOTERS. THAY SHALL COUNT AND TABULATE THE VOTE, SIGN THE REPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS MAY FOR CAUSE SUSPEND OR TERMINATE ANY MEMBERSSHIP IN ANY CLASSIFICATION BY A TWO THIRDS VOTE OF THE ENTIRE BOARD OF DIRECTORS. SUFICIENT CAUSE FOR SUCH SUSPENSION OR TERMINATION OF MEMBERSHIP SHALL BE IN VIOLATION OF THE CHARTER AND BYLAWS OR ANY RULE PRACTICE OR RESOLUTION PROPERTY ADOPTED BY THE ASSOCIATION OR ANY OTHER CONDUST PREJUDICIAL TO THE INTERESTS OF THE ASSOCIATION OF THE CONSERVATION OF WILDLIFE EFFORT. SUCH MEMBER SHALL BE NOTIFIED OF THE CHARGES BY REGISTERED MAIL TO THE LAST RECORDED ADDRESS AT LEAST FIFTEEN (15)DAYS BEFORE ACTION IS TO BE TAKEN BY THE BOARD. THIS NOTIFICATION SHALL ALSO INCLUDE THE TIME AND PLACE OF THE BOARD MEETING AND THE MEMBER INVOLVED SHALL HAVE THE OPPERTUNITY TO APPEAR IN PERSON OR BY REPRESENTATION TO PRESENT FACTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4AVAILABLE ON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5WAHPETON PARK BOARD WAGE REIMBURSEMENT ADJUSTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6----------REPAIR CAPITALIZATION POLICY-----------TAXPAYER HEREBY ADOPTS FOR BOOK AND FEDERAL INCOME TAX PURPOSES THE FOLLOWING POLICY REGARDING REPAIR AND/OR CAPITALIZATION EXPENSES FOR THE YEAR BEGINNING JANUARY 1, 2025. IN ACCORDANCE WITH INTERNAL REVENUE CODE SECTIONS 167 AND 168 AND RELATED REGULATIONS TAXPAYER HAS DETERMINED THAT AMOUNTS WHOSE INDIVIDUAL COST (INCLUDING TAX, INSTALLATION AND DELIVERY COSTS) DOES NOT EXCEED $2500 WILL BE DEDUCTED AS INCURRED AS AN OPERATING EXPENSE. AMOUNTS EXCEEDING THIS DOLLAR LIMIT WILL BE EXAMINED INDIVIDUALLY TO DETERMINE IF THEIR USE OR PURPOSE REQUIRES CAPITALIZATION UNDER THE BETTERMENT, ADAPTATION OR RESTORATION RULES USED BY THE INTERNAL REVENUE SERVICE AND WILL BE CAPITALIZED OR EXPENSES AS INCURRED AS A RESULT OF THE APPLICATION OF THOS ELECTION TO INCLUDE RELATED ACTIVITY SUBSIDIARY INFORMATION.FEDERAL ID NUMBER: 45-0392742NAME: CHAHINKAPA ZOO SUSTAINING FUNDADDRESS: PO BOX 1325CITY, STATE, ZIP CODE: WAHPETON, NORTH DAKOTA 58075 ORGANIZATIONAL STATUS: 501(C)3 NONPROFIT ASSOCIATIONDISCLOSURE PURSUANT TO REGULATION 1.469-4(C) AND 1.183-1(D) ELECTION TO INCLUDE RELATED ACTIVITY SUBSIDIARY INFORMATION.FEDERAL ID NUMBER: 45-0392742NAME: CHAHINKAPA ZOO GRANDPAS LITTLE ZOO FUNDADDRESS: PO BOX 1325CITY, STATE, ZIP CODE: WAHPETON, NORTH DAKOTA 58074ORGANIZATIONAL STATUS: 501(C)3 NONPROFIT ASSOCIATIONDISCLOSURE PURSUANT TO REGULATION 1.469-4(C) AND 1.183-1(D)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Members or stockholder classes and rights Part VI line 6

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