Civic Intelligence

Salisbury Zoo Commission Inc

EIN 52-1297264 • 501(c)3 • Salisbury, MD

Profile

Salisbury zoo commission, inc. Is a nonprofit organization whose policy is to ensure that the salisbury zoological park provides a balanced program of education, conservation and recreation.

PO Box 2979Salisbury, MD 21802-2979

www.salisburyzoo.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.13x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

79th percentile

0.24x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

76th percentile

24%

Higher net margin than 76% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

80th percentile

26%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

30th percentile

-5.0%

Faster revenue growth than 30% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$554,070

Down $130,052 (-19%) from 2023

Liabilities

Down

$10,365

Down $80,686 (-89%) from 2023

Net Assets

Down

$543,705

Down $49,366 (-8.3%) from 2023

Operations
Liabilities / Revenue79th percentileNet Margin76th percentile

Revenue

Down

$293,991

Down $91,424 (-24%) from 2023

Expenses

Up

$343,357

Up $49,531 (+17%) from 2023

Net Income

Down

-$49,366

Down $140,955 (-154%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$800K$600K$400K$200K$0Assets 2010: $314,464Liabilities 2010: $2,924Net Assets 2010: $311,5402010Assets 2011: $262,595Liabilities 2011: $49,852Net Assets 2011: $212,7432011Assets 2012: $249,648Liabilities 2012: $57,794Net Assets 2012: $191,8542012Assets 2013: $578,222Liabilities 2013: $61,394Net Assets 2013: $516,8282013Assets 2014: $248,319Liabilities 2014: $58,671Net Assets 2014: $189,6482014Assets 2015: $429,178Liabilities 2015: $59,733Net Assets 2015: $369,4452015Assets 2016: $367,977Liabilities 2016: $62,136Net Assets 2016: $305,8412016Assets 2017: $363,356Liabilities 2017: $66,418Net Assets 2017: $296,9382017Assets 2018: $323,533Liabilities 2018: $70,497Net Assets 2018: $253,0362018Assets 2019: $426,963Liabilities 2019: $77,613Net Assets 2019: $349,3502019Assets 2020: $348,170Liabilities 2020: $38,531Net Assets 2020: $309,6392020Assets 2021: $493,248Liabilities 2021: $77,368Net Assets 2021: $415,8802021Assets 2022: $542,363Liabilities 2022: $40,881Net Assets 2022: $501,4822022Assets 2023: $684,122Liabilities 2023: $91,051Net Assets 2023: $593,0712023Assets 2024: $554,070Liabilities 2024: $10,365Net Assets 2024: $543,7052024

Highlighted filing

2024

Assets$554,070
Liabilities$10,365
Net Assets$543,705
Open 2024 Filing

Operations Trend

Revenue Growth30th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $352,8192010Revenue 2011: $265,929Expenses 2011: $364,726Net Income 2011: -$98,7972011Revenue 2012: $265,592Expenses 2012: $286,481Net Income 2012: -$20,8892012Expenses 2013: $284,0392013Revenue 2014: $545,091Expenses 2014: $872,271Net Income 2014: -$327,1802014Revenue 2015: $447,869Expenses 2015: $268,072Net Income 2015: $179,7972015Revenue 2016: $334,184Expenses 2016: $397,788Net Income 2016: -$63,6042016Revenue 2017: $333,039Expenses 2017: $341,942Net Income 2017: -$8,9032017Revenue 2018: $341,712Expenses 2018: $385,614Net Income 2018: -$43,9022018Revenue 2019: $448,337Expenses 2019: $352,023Net Income 2019: $96,3142019Revenue 2020: $291,380Expenses 2020: $331,091Net Income 2020: -$39,7112020Revenue 2021: $548,032Expenses 2021: $441,791Net Income 2021: $106,2412021Revenue 2022: $405,618Expenses 2022: $320,016Net Income 2022: $85,6022022Revenue 2023: $385,415Expenses 2023: $293,826Net Income 2023: $91,5892023Revenue 2024: $293,991Expenses 2024: $343,357Net Income 2024: -$49,3662024

Highlighted filing

2024

Revenue$293,991
Expenses$343,357
Net Income-$49,366
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$554,070
Liabilities
$10,365
Net assets
$543,705
Revenue
$293,991
Expenses
$343,357
Net income
-$49,366
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.54$0.10$5.44$2.94$3.43$0.49
2023Detailed filing. Detailed filing data is available for this year.$6.84$0.91$5.93$3.85$2.94$0.92
2022Detailed filing. Detailed filing data is available for this year.$5.42$0.41$5.01$4.06$3.20$0.86
2021Detailed filing. Detailed filing data is available for this year.$4.93$0.77$4.16$5.48$4.42$1.06
2020Detailed filing. Detailed filing data is available for this year.$3.48$0.39$3.10$2.91$3.31$0.40
2019Detailed filing. Detailed filing data is available for this year.$4.27$0.78$3.49$4.48$3.52$0.96
2018Detailed filing. Detailed filing data is available for this year.$3.24$0.70$2.53$3.42$3.86$0.44
2017Detailed filing. Detailed filing data is available for this year.$3.63$0.66$2.97$3.33$3.42$0.09
2016Detailed filing. Detailed filing data is available for this year.$3.68$0.62$3.06$3.34$3.98$0.64
2015Detailed filing. Detailed filing data is available for this year.$4.29$0.60$3.69$4.48$2.68$1.80
2014Detailed filing. Detailed filing data is available for this year.$2.48$0.59$1.90$5.45$8.72$3.27
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.78$0.61$5.17$2.84
2012Summary only. Only limited summary data is available for this year.$2.50$0.58$1.92$2.66$2.86$0.21
2011Summary only. Only limited summary data is available for this year.$2.63$0.50$2.13$2.66$3.65$0.99
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.14$0.03$3.12$3.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 23, 2025
Return Version
2023v6.0
Gross Receipts
$317,486
Mission and Program Overview

Mission

Salisbury zoo commission, inc. Is a nonprofit organization whose policy is to ensure that the salisbury zoological park provides a balanced program of education, conservation and recreation.

Salisbury zoo commission, inc. Serves as an oversight body for the salisbury zoological park which attracts more than 250,000 visitors annually.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$469,018$327,165▼ $141,853
Savings and Temporary Cash Investments$214,873$226,674▲ $11,801
Accounts Receivable$231$231→ $0
Total Assets$684,122$554,070▼ $130,052
Liabilities
Accounts Payable and Accrued Expenses$91,051$10,365▼ $80,686
Total Liabilities$91,051$10,365▼ $80,686
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$422,018$332,678▼ $89,340
Net Assets With Donor Restrictions$171,053$211,027▲ $39,974
Total Net Assets Fund Balance$593,071$543,705▼ $49,366
Total Liabilities and Net Assets / Fund Balance$684,122$554,070▼ $130,052
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Dr Clifton GriffinChairman
Amy HegerCommissioner
Chelsye Phillips HuttonCommissioner
Dave HarrisCommissioner
Donald PulverCommissioner
Hemalatha BhaskaranCommissioner
Leigh YanusCommissioner
Linda WainerCommissioner
Lorraine BozmanCommissioner
Karen LutzSecretary
James MayburyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$228,681
Program Service Revenue
$46,190
Investment Income
$11,802
Other Revenue
$7,318
All Other Contributions
$212,385
Change in Net Assets
$-49,366
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$240,443
Salaries, Compensation, and Employee Benefits$69,000
Other Expenses$33,914
Total Fundraising Expense$21,848
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$240,443--$240,443
Other Salaries and Wages$35,034$22,533$11,433$69,000
Fees for Services Accounting-$4,700-$4,700
Advertising--$1,245$1,245
Other Expenses$1,212$2,677$8,792$1,212
All Other Expenses--$378$378
Office Expenses-$375-$375
Travel$142--$142
Total Functional Expenses$291,224$30,285$21,848$343,357
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of SalisburySalisbury, MD-Program Support$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$25,612
Fundraising Direct Expenses$23,495
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
70th Anniversary Gala$25,612$25,612$19,420$6,192
Total Events$25,612$25,612$23,495$2,117
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Each voting board member of the governing body will receive a copy of the 990 prior to the board meeting. This meeting will include discussion of the completeness and accuracy of the 990 before filing with the irs.”

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

“The conflict of interest policy is handed out at the annual benefits meeting in june. Management and employees are required to read the policy and sign it.”

Form 990, Part VI, Section B, Line 15

“The organization has a written compensation policy which requires compensation to be approved by independent board members. Decisions are documented in the minutes of the board and compensation amounts, for comparions purposes, use data of similar positions at similarly situated organizations.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Salisbury Zoo Commission Inc
EIN
52-1297264
Phone
4105483188
Address
PO BOX 2979, SALISBURY, MD 21802-2979

Signing Officer

Name
James Maybury
Title
Treasurer
Phone
4105483188
Signed
2025-04-23

Organization Details

Principal Officer
James Maybury
Formed
1978
Legal Domicile
Md
Voting Board Members
11
Independent Board Members
11
Employees
0
Volunteers
48

Preparer

Firm
Barbacane Thornton & Company Llp
Address
503 CARR ROAD SUITE 100, WILMINGTON, DE 19809
Preparer
Timothy L Sawyer
Phone
3024788940
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The commission is exempt from federal income tax under section 501(c)(3) of the internal revenue code. However, income from certain activities not directly related to the commission's tax-exempt purpose may be subject to taxation as unrelated business income. Accounting principles generally accepted in the united states of america prescribe rules for the recognition, measurement, classification, and disclosure in the financial statements of uncertain tax positions taken or expected to be taken in the commission's tax returns. Management has determined that the commission does not have any uncertain tax positions or associated unrecognized benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the commission's tax returns will not be challenged by the taxing authorities and that the commission will not be subject to additional tax, penalties, and interest as a result of such challenge.”

Raw XML AppendixShowing 400 of 447 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt091051
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt010365
IRS990/AccountsReceivableGrp/BOYAmt0231
IRS990/AccountsReceivableGrp/EOYAmt0231
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SALISBURY ZOO COMMISSION, INC. SERVES AS AN OVERSIGHT BODY FOR THE SALISBURY ZOOLOGICAL PARK WHICH ATTRACTS MORE THAN 250,000 VISITORS ANNUALLY.
IRS990/AdvertisingGrp/FundraisingAmt01245
IRS990/AdvertisingGrp/TotalAmt01245
IRS990/AllOtherContributionsAmt0212385
IRS990/AllOtherExpensesGrp/FundraisingAmt0378
IRS990/AllOtherExpensesGrp/TotalAmt0378
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum04105483188
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2979
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALISBURY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0218022979
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0469018
IRS990/CashNonInterestBearingGrp/EOYAmt0327165
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0228681
IRS990/CYGrantsAndSimilarPaidAmt0240443
IRS990/CYInvestmentIncomeAmt011802
IRS990/CYOtherExpensesAmt033914
IRS990/CYOtherRevenueAmt07318
IRS990/CYProgramServiceRevenueAmt046190
IRS990/CYRevenuesLessExpensesAmt0-49366
IRS990/CYSalariesCompEmpBnftPaidAmt069000
IRS990/CYTotalExpensesAmt0343357
IRS990/CYTotalFundraisingExpenseAmt021848
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0293991
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0MAINTENANCE AND UPKEEP OF THE ZOO GROUNDS AND INHABITANTS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0171053
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0211027
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0240443
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04700
IRS990/FeesForServicesAccountingGrp/TotalAmt04700
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0LINDA WAINER
IRS990/Form990PartVIISectionAGrp/PersonNm1KAREN LUTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES MAYBURY
IRS990/Form990PartVIISectionAGrp/PersonNm3DONALD PULVER
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVE HARRIS
IRS990/Form990PartVIISectionAGrp/PersonNm5DR CLIFTON GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm6LORRAINE BOZMAN
IRS990/Form990PartVIISectionAGrp/PersonNm7CHELSYE PHILLIPS HUTTON
IRS990/Form990PartVIISectionAGrp/PersonNm8LEIGH YANUS
IRS990/Form990PartVIISectionAGrp/PersonNm9AMY HEGER
IRS990/Form990PartVIISectionAGrp/PersonNm10HEMALATHA BHASKARAN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt9COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt10COMMISSIONER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt023495
IRS990/FundraisingGrossIncomeAmt025612
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GovernmentGrantsAmt015131
IRS990/GrantAmt0240443
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0240443
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0240443
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0317486
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt011802
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011802
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01165
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SALISBURY ZOO COMMISSION, INC. IS A NONPROFIT ORGANIZATION WHOSE POLICY IS TO ENSURE THAT THE SALISBURY ZOOLOGICAL PARK PROVIDES A BALANCED PROGRAM OF EDUCATION, CONSERVATION AND RECREATION.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0593071
IRS990/NetAssetsOrFundBalancesEOYAmt0543705
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt02117
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02117
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0422018
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0332678
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0375
IRS990/OfficeExpensesGrp/TotalAmt0375
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ZOO PROGRAM EXPENSES
IRS990/OtherExpensesGrp/Desc1MERCHANDISING
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3ANIMAL PURCHASES AND EX
IRS990/OtherExpensesGrp/FundraisingAmt08792
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02677
IRS990/OtherExpensesGrp/ProgramServicesAmt014393
IRS990/OtherExpensesGrp/ProgramServicesAmt11212
IRS990/OtherExpensesGrp/TotalAmt014393
IRS990/OtherExpensesGrp/TotalAmt18792
IRS990/OtherExpensesGrp/TotalAmt22677
IRS990/OtherExpensesGrp/TotalAmt31212
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/Desc1ZOO CONCESSIONS
IRS990/OtherRevenueMiscGrp/Desc2ANIMAL ADOPTION
IRS990/OtherRevenueMiscGrp/ExclusionAmt02368
IRS990/OtherRevenueMiscGrp/ExclusionAmt11463
IRS990/OtherRevenueMiscGrp/ExclusionAmt21370
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02368
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11463
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21370
IRS990/OtherRevenueTotalAmt05201
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt011433
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt022533
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt035034
IRS990/OtherSalariesAndWagesGrp/TotalAmt069000
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES MAYBURY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1ZOO PROGRAMS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt035649
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt110541
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt035649
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt110541
IRS990/ProgSrvcAccomActy2Grp/Desc0ZOO EDUCATION PROGRAM - TO PROVIDE BETTER PUBLIC AWARENESS OF THE ZOO THROUGH TOURS, DEMONSTRATIONS, PROGRAMS AND LECTURES AT THE ZOO AND IN THE COMMUNITY. THE ZOO COMMISSION FUNDED THE EDUCATION DEPARTMENT THAT PROVIDES WILDLIFE EDUCATIONAL PROGRAMS ANNUALLY TO OVER 20,000 STUDENTS FROM THE DELMARVA PENINSULA.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt01212
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035649
IRS990/ProgSrvcAccomActy3Grp/Desc0ZOO CONSERVATION DEPARTMENT - TO PROMOTE ANIMAL CONSERVATION AND WILDLIFE PROTECTION. THE SALISBURY ZOO COMMISSION RAISES OVER $1,000 YEARLY TO CONTRIBUTE TO OTHER ANIMAL CONSERVATION PROGRAMS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt049569
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0189961
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt047187
IRS990/PYInvestmentIncomeAmt07179
IRS990/PYOtherExpensesAmt054369
IRS990/PYOtherRevenueAmt0127102
IRS990/PYProgramServiceRevenueAmt061173
IRS990/PYRevenuesLessExpensesAmt091589
IRS990/PYSalariesCompEmpBnftPaidAmt0192270
IRS990/PYTotalExpensesAmt0293826
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0385415
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-49366
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt010541
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0214873
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0226674
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd01
IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd0X
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd01
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd00
IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd01
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER SUPPORT CONSISTED OF CAPITAL ASSETS OF THE SALISBURY ZOOLOGICAL PARK PAID FOR AND CONTRIBUTED TO THE CITY OF SALISBURY.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1THE COMMISSION'S SUPPORTED ORGANIZATION IS THE ZOOLOGICAL PARK OF THE CITY OF SALISBURY, MARYLAND.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART 1, LINE 12G COLUMN (VI)
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART IV, SECTION A, LINE 2:
IRS990ScheduleA/OtherSupportSumAmt0241655
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0526000806
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd06
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt0241655
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt069000
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0CITY OF SALISBURY ZOOLOGICAL PARK
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType3FuncIntInd0X
IRS990ScheduleA/SupportSumAmt069000
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/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COMMISSION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE COMMISSION'S TAX-EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRESCRIBE RULES FOR THE RECOGNITION, MEASUREMENT, CLASSIFICATION, AND DISCLOSURE IN THE FINANCIAL STATEMENTS OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COMMISSION'S TAX RETURNS. MANAGEMENT HAS DETERMINED THAT THE COMMISSION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS OR ASSOCIATED UNRECOGNIZED BENEFITS THAT MATERIALLY IMPACT THE FINANCIAL STATEMENTS OR RELATED DISCLOSURES. SINCE TAX MATTERS ARE SUBJECT TO SOME DEGREE OF UNCERTAINTY, THERE CAN BE NO ASSURANCE THAT THE COMMISSION'S TAX RETURNS WILL NOT BE CHALLENGED BY THE TAXING AUTHORITIES AND THAT THE COMMISSION WILL NOT BE SUBJECT TO ADDITIONAL TAX, PENALTIES, AND INTEREST AS A RESULT OF SUCH CHALLENGE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt023495
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm070TH ANNIVERSARY GALA
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt04075
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt04075
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt025612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt025612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt025612
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt025612
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt02117
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt019420
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt019420
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/RecipientTable/CashGrantAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt0240443
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0CAPITAL ASSETS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0PROGRAM SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0CITY OF SALISBURY
IRS990ScheduleI/RecipientTable/RecipientEIN0526000806
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0125 N DIVISION STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0SALISBURY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MD
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd021801
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0COST
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH VOTING BOARD MEMBER OF THE GOVERNING BODY WILL RECEIVE A COPY OF THE 990 PRIOR TO THE BOARD MEETING. THIS MEETING WILL INCLUDE DISCUSSION OF THE COMPLETENESS AND ACCURACY OF THE 990 BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS HANDED OUT AT THE ANNUAL BENEFITS MEETING IN JUNE. MANAGEMENT AND EMPLOYEES ARE REQUIRED TO READ THE POLICY AND SIGN IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION HAS A WRITTEN COMPENSATION POLICY WHICH REQUIRES COMPENSATION TO BE APPROVED BY INDEPENDENT BOARD MEMBERS. DECISIONS ARE DOCUMENTED IN THE MINUTES OF THE BOARD AND COMPENSATION AMOUNTS, FOR COMPARIONS PURPOSES, USE DATA OF SIMILAR POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE 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/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0684122
IRS990/TotalAssetsEOYAmt0554070
IRS990/TotalAssetsGrp/BOYAmt0684122
IRS990/TotalAssetsGrp/EOYAmt0554070
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0228681
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt021848
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030285
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0291224
IRS990/TotalFunctionalExpensesGrp/TotalAmt0343357
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt091051
IRS990/TotalLiabilitiesEOYAmt010365
IRS990/TotalLiabilitiesGrp/BOYAmt091051
IRS990/TotalLiabilitiesGrp/EOYAmt010365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0593071
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0543705
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0291224
IRS990/TotalProgramServiceRevenueAmt046190
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt019120
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt046190

Document Assets

No mirrored PDF or thumbnail assets are attached yet.