Civic Intelligence

Salisbury Zoo Commission Inc.

990 • Fiscal year 2017 • EIN 52-1297264

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 10, 2018

Organization ProfileWWW.SALISBURYZOO.ORG
PO Box 2979Salisbury, MD 21802

(410) 548-3188

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

82nd percentile

0.18x

Higher debt load relative to assets than 82% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

87th percentile

0.20x

Higher debt load relative to revenue than 87% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

34th percentile

-2.7%

Higher net margin than 34% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

42nd percentile

-1.3%

Faster asset growth than 42% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

47th percentile

-0.3%

Faster revenue growth than 47% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Down

$363,356

Down $4,621 (-1.3%) from 2016

Net Assets

Down

$296,938

Down $8,903 (-2.9%) from 2016

Liabilities

Up

$66,418

Up $4,282 (+6.9%) from 2016

Revenue And Expenses
Liabilities / Revenue87th percentileNet Margin34th percentile

Revenue

Down

$333,039

Down $1,145 (-0.3%) from 2016

Expenses

Down

$341,942

Down $55,846 (-14%) from 2016

Net Income

Up

-$8,903

Up $54,701 (+86%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2017

Assets$363,356
Liabilities$66,418
Net Assets$296,938
Open 2017 Filing

Operations Trend

Revenue Growth47th percentile

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$333,039
Expenses$341,942
Net Income-$8,903
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 10, 2018
Return Version
2016v3.0
Gross Receipts
$391,941
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.

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$195,811$196,891▲ $1,080
Cash and Non-Interest-Bearing Accounts$140,887$138,917▼ $1,970
Inventories for Sale or Use$29,405$25,622▼ $3,783
Prepaid Expenses and Deferred Charges$1,874$1,926▲ $52
Total Assets$367,977$363,356▼ $4,621
Liabilities
Accounts Payable and Accrued Expenses$61,155$66,418▲ $5,263
Deferred Revenue$981$0▼ $981
Total Liabilities$62,136$66,418▲ $4,282
Net Assets / Fund Balance
Unrestricted Net Assets$278,808$261,739▼ $17,069
Temporarily Rstr Net Assets$27,033$35,199▲ $8,166
Total Net Assets Fund Balance$305,841$296,938▼ $8,903
Total Liabilities and Net Assets / Fund Balance$367,977$363,356▼ $4,621
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Ronald G Alessi SrSr. Chairman
Eric PippenVice-chairman
Brian J RaygorCommissioner
Drclifton GriffinCommissioner
George J MengasonCommissioner
James MayburyCommissioner
Matt LikovichCommissioner
Susan JonesCommissioner
Karen LutzDocent Representative
Linda WainerFosz Representative
Revenue and Support

Revenue Composition

Contributions and Grants
$164,198
Program Service Revenue
$64,145
Investment Income
$1,018
Other Revenue
$103,678
All Other Contributions
$134,338
Change in Net Assets
$-8,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$215,481
Other Expenses$126,461
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$148,324$20,225-$168,549
Other Employee Benefits$31,329$4,272-$35,601
All Other Expenses$21,316$2,907-$24,223
Advertising$14,760$2,013-$16,773
Payroll Taxes$9,971$1,360-$11,331
Travel$6,169$841-$7,010
Other Expenses$5,545$756-$6,301
Fees for Services Accounting$4,774$651-$5,425
Office Expenses$3,850$525-$4,375
Insurance$3,661$499-$4,160
Total Functional Expenses$300,908$41,034$0$341,942
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$31,587
Fundraising Direct Expenses$3,892
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Halloween Happenings$12,896$12,896$2,450$10,446
Total Events$12,896$12,896$2,450$10,446
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 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 it 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 that top level management salaries are reviewed and approved by independent board members, the decisions made are documented in the minutes of the board and compensation amounts, for comparison purposes, use data of similar positions at similarly situated organizations.”

Form 990, Part VI, Section C, Line 19

“Governing documents and financial data are available upon request, the organization's website and via another website, www.guidestar.org”

Filing and Contact Details

Filer

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

Signing Officer

Name
Ronald G Alessisr
Title
Chairman
Phone
4105483188
Signed
2018-01-10

Organization Details

Principal Officer
Ronald G Alessisr
Formed
1978
Legal Domicile
Md
Voting Board Members
14
Independent Board Members
14
Employees
0
Volunteers
70

Preparer

Firm
Barbacane Thornton & Company Llp
Address
200 SPRINGER BLDG 3411 SILVERSIDE, RD, WILMINGTON, DE 19810-4866
Preparer
Jeffrey a Kowalczyk CPA
Phone
3024788940
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 2A

“The zoo employs approximately 20 employees. These employees are not reflected on the zoo's form 990, part v line 2a because the employees are paid by the city of salisbury and therefore included on the city's payroll filings.”

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. Generally accepted accounting principles 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 445 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/BOYAmt061155
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt066418
IRS990/AcctCompileOrReviewBasisGrp/ConsolAndSepBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE SALISBURY ZOO COMMISSION, INC. SERVES AS AN OVERSIGHT BODY FOR THE WHICH ATTRACTS MORE THAN 250,000 VISITORS ANNUALLY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt02013
IRS990/AdvertisingGrp/ProgramServicesAmt014760
IRS990/AdvertisingGrp/TotalAmt016773
IRS990/AllOtherContributionsAmt0134338
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt02907
IRS990/AllOtherExpensesGrp/ProgramServicesAmt021316
IRS990/AllOtherExpensesGrp/TotalAmt024223
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0LISA BOWER
IRS990/BooksInCareOfDetail/PhoneNum04105483188
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 2979
IRS990/BooksInCareOfDetail/USAddress/CityNm0SALISBURY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd021802
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0140887
IRS990/CashNonInterestBearingGrp/EOYAmt0138917
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CostOfGoodsSoldAmt055010
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0164198
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01018
IRS990/CYOtherExpensesAmt0126461
IRS990/CYOtherRevenueAmt0103678
IRS990/CYProgramServiceRevenueAmt064145
IRS990/CYRevenuesLessExpensesAmt0-8903
IRS990/CYSalariesCompEmpBnftPaidAmt0215481
IRS990/CYTotalExpensesAmt0341942
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0333039
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0981
IRS990/DeferredRevenueGrp/EOYAmt00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0MAINTENANCE AND UPKEEP OF THE ZOO GROUNDS AND INHABITANTS. THE SALISBURY ZOO IS ONE OF ONLY A FEW SMALL ZOOS ACCREDITED BY (AZA) THE ASSOCIATION OF ZOOS AND AQUARIUMS.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt036109
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0651
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt04774
IRS990/FeesForServicesAccountingGrp/TotalAmt05425
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/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/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/PersonNm0RONALD G ALESSI SR
IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC PIPPEN
IRS990/Form990PartVIISectionAGrp/PersonNm2JAMES MAYBURY
IRS990/Form990PartVIISectionAGrp/PersonNm3DRCLIFTON GRIFFIN
IRS990/Form990PartVIISectionAGrp/PersonNm4SUSAN JONES
IRS990/Form990PartVIISectionAGrp/PersonNm5MATT LIKOVICH
IRS990/Form990PartVIISectionAGrp/PersonNm6KAREN LUTZ
IRS990/Form990PartVIISectionAGrp/PersonNm7GEORGE J MENGASON
IRS990/Form990PartVIISectionAGrp/PersonNm8BRIAN J RAYGOR
IRS990/Form990PartVIISectionAGrp/PersonNm9LINDA WAINER
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/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/TitleTxt0SR. CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt3COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt4COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt5COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt6DOCENT REPRESENTATIVE
IRS990/Form990PartVIISectionAGrp/TitleTxt7COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt8COMMISSIONER
IRS990/Form990PartVIISectionAGrp/TitleTxt9FOSZ REPRESENTATIVE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01978
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt03892
IRS990/FundraisingGrossIncomeAmt031587
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GovernmentGrantsAmt019299
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0391941
IRS990/GrossSalesOfInventoryAmt0130993
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0499
IRS990/InsuranceGrp/ProgramServicesAmt03661
IRS990/InsuranceGrp/TotalAmt04160
IRS990/InventoriesForSaleOrUseGrp/BOYAmt029405
IRS990/InventoriesForSaleOrUseGrp/EOYAmt025622
IRS990/InvestmentIncomeGrp/ExclusionAmt01018
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01018
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt010561
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/NetAssetsOrFundBalancesBOYAmt0305841
IRS990/NetAssetsOrFundBalancesEOYAmt0296938
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt027695
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt027695
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt075983
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt075983
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0525
IRS990/OfficeExpensesGrp/ProgramServicesAmt03850
IRS990/OfficeExpensesGrp/TotalAmt04375
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt04272
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt031329
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035601
IRS990/OtherExpensesGrp/Desc0CONTRIBUTIONS
IRS990/OtherExpensesGrp/Desc1MERCHANDISING
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3ANIMAL PURCHASES AND EX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05297
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1851
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2837
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3756
IRS990/OtherExpensesGrp/ProgramServicesAmt038834
IRS990/OtherExpensesGrp/ProgramServicesAmt16241
IRS990/OtherExpensesGrp/ProgramServicesAmt26134
IRS990/OtherExpensesGrp/ProgramServicesAmt35545
IRS990/OtherExpensesGrp/TotalAmt044131
IRS990/OtherExpensesGrp/TotalAmt17092
IRS990/OtherExpensesGrp/TotalAmt26971
IRS990/OtherExpensesGrp/TotalAmt36301
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020225
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0148324
IRS990/OtherSalariesAndWagesGrp/TotalAmt0168549
IRS990/OtherWebsiteInd0X
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01360
IRS990/PayrollTaxesGrp/ProgramServicesAmt09971
IRS990/PayrollTaxesGrp/TotalAmt011331
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01874
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01926
IRS990/PrincipalOfficerNm0RONALD G ALESSISR
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0ZOO PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2EXHIBIT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt033079
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt123036
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt28030
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt033079
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt123036
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt28030
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/ExpenseAmt0180545
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt099019
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/ExpenseAmt084254
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt033079
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0144624
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0328
IRS990/PYOtherExpensesAmt0183398
IRS990/PYOtherRevenueAmt089541
IRS990/PYProgramServiceRevenueAmt099691
IRS990/PYRevenuesLessExpensesAmt0-63604
IRS990/PYSalariesCompEmpBnftPaidAmt0214390
IRS990/PYTotalExpensesAmt0397788
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0334184
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-8903
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08030
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0195811
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0196891
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0164198
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0134423
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0289791
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0412583
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0443094
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01444089
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01018
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0328
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0182
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0113
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0206
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt01847
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0715479
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98860
IRS990ScheduleA/PublicSupportPY170Pct00.98790
IRS990ScheduleA/PublicSupportTotal170Amt01429465
IRS990ScheduleA/SubstantialContributorsTotAmt014624
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0164198
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0134423
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0289791
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0412583
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0443094
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01444089
IRS990ScheduleA/TotalSupportAmt01445936
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. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES 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/DirectExpenseSummaryEventsAmt02450
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0HALLOWEEN HAPPENINGS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt012896
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt012896
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt012896
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt012896
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010446
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt02450
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt02450
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ZOO EMPLOYS APPROXIMATELY 20 EMPLOYEES. THESE EMPLOYEES ARE NOT REFLECTED ON THE ZOO'S FORM 990, PART V LINE 2A BECAUSE THE EMPLOYEES ARE PAID BY THE CITY OF SALISBURY AND THEREFORE INCLUDED ON THE CITY'S PAYROLL FILINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH 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 IT WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3THE ORGANIZATION HAS A WRITTEN COMPENSATION POLICY WHICH REQUIRES THAT TOP LEVEL MANAGEMENT SALARIES ARE REVIEWED AND APPROVED BY INDEPENDENT BOARD MEMBERS, THE DECISIONS MADE ARE DOCUMENTED IN THE MINUTES OF THE BOARD AND COMPENSATION AMOUNTS, FOR COMPARISON PURPOSES, USE DATA OF SIMILAR POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL DATA ARE AVAILABLE UPON REQUEST, THE ORGANIZATION'S WEBSITE AND VIA ANOTHER WEBSITE, WWW.GUIDESTAR.ORG
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 2A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MD
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt027033
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt035199
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0367977
IRS990/TotalAssetsEOYAmt0363356
IRS990/TotalAssetsGrp/BOYAmt0367977
IRS990/TotalAssetsGrp/EOYAmt0363356
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0164198
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041034
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0300908
IRS990/TotalFunctionalExpensesGrp/TotalAmt0341942
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt062136
IRS990/TotalLiabilitiesEOYAmt066418
IRS990/TotalLiabilitiesGrp/BOYAmt062136
IRS990/TotalLiabilitiesGrp/EOYAmt066418
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0305841
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0296938
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0300908
IRS990/TotalProgramServiceRevenueAmt064145
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt028713
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0140128
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0333039
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0367977
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0363356
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0841
IRS990/TravelGrp/ProgramServicesAmt06169
IRS990/TravelGrp/TotalAmt07010
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0278808

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$363,356
Liabilities
$66,418
Net assets
$296,938
Revenue
$333,039
Expenses
$341,942
Net income
-$8,903
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