Civic Intelligence

Idaho Zoological Society Inc

EIN 82-6005995 • 501(c)3 • Boise, ID

View Organization Page

Profile

The fozb is a membership organization that supports zoo boise in the areas of animal acquisition, capital improvement projects, fundraising activities, volunteer opportunities, and educational programs. The goals of each of these components is to increase public awareness, knowledge, and appreciation of the boise zoo, wild animals, animal habitat, conservation and the environment.

355 Julia Davis DrBoise, ID 83702

www.zooboise.org

Siviq Scores

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

Liabilities / Assets

42nd percentile

0.11x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

54th percentile

0.26x

Higher debt load relative to revenue than 54% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

93rd percentile

64%

Higher net margin than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

93rd percentile

46%

Faster asset growth than 93% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

25%

Faster revenue growth than 75% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$12,504,350

Up $3,924,468 (+46%) from 2023

Liabilities

Up

$1,371,305

Up $495,522 (+57%) from 2023

Net Assets

Up

$11,133,045

Up $3,428,946 (+45%) from 2023

Operations
Liabilities / Revenue54th percentileNet Margin93rd percentile

Revenue

Up

$5,319,879

Up $1,076,665 (+25%) from 2023

Expenses

Down

$1,890,933

Down $191,339 (-9.2%) from 2023

Net Income

Up

$3,428,946

Up $1,268,004 (+59%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth93rd percentile

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

$15M$10M$5.0M$0Assets 2010: $592,680Liabilities 2010: $7,832Net Assets 2010: $584,8482010Assets 2011: $894,519Liabilities 2011: $17,973Net Assets 2011: $876,5462011Assets 2012: $760,646Liabilities 2012: $14,171Net Assets 2012: $746,4752012Assets 2013: $687,002Liabilities 2013: $20,200Net Assets 2013: $666,8012013Assets 2014: $1,645,048Liabilities 2014: $10,450Net Assets 2014: $1,634,5982014Assets 2015: $2,883,859Liabilities 2015: $154,880Net Assets 2015: $2,728,9792015Assets 2016: $4,587,877Liabilities 2016: $113,320Net Assets 2016: $4,474,5572016Assets 2017: $7,124,722Liabilities 2017: $139,757Net Assets 2017: $6,984,9652017Assets 2018: $9,879,197Liabilities 2018: $106,814Net Assets 2018: $9,772,3832018Assets 2019: $11,566,502Liabilities 2019: $43,262Net Assets 2019: $11,523,2402019Assets 2020: $11,954,063Liabilities 2020: $76,841Net Assets 2020: $11,877,2222020Assets 2021: $12,164,313Liabilities 2021: $422,292Net Assets 2021: $11,742,0212021Assets 2022: $6,256,728Liabilities 2022: $713,571Net Assets 2022: $5,543,1572022Assets 2023: $8,579,882Liabilities 2023: $875,783Net Assets 2023: $7,704,0992023Assets 2024: $12,504,350Liabilities 2024: $1,371,305Net Assets 2024: $11,133,0452024

Highlighted filing

2024

Assets$12,504,350
Liabilities$1,371,305
Net Assets$11,133,045
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$10M$5.0M$0-$5.0M-$10MExpenses 2010: $657,2862010Expenses 2011: $820,3112011Expenses 2012: $1,197,1022012Revenue 2013: $1,194,705Expenses 2013: $1,274,379Net Income 2013: -$79,6742013Revenue 2014: $1,909,926Expenses 2014: $950,122Net Income 2014: $959,8042014Revenue 2015: $2,379,141Expenses 2015: $1,284,758Net Income 2015: $1,094,3832015Revenue 2016: $2,898,118Expenses 2016: $1,152,540Net Income 2016: $1,745,5782016Revenue 2017: $3,924,669Expenses 2017: $1,365,384Net Income 2017: $2,559,2852017Revenue 2018: $4,050,313Expenses 2018: $1,262,895Net Income 2018: $2,787,4182018Revenue 2019: $3,199,150Expenses 2019: $1,448,293Net Income 2019: $1,750,8572019Revenue 2020: $1,663,480Expenses 2020: $1,309,497Net Income 2020: $353,9832020Revenue 2021: $2,082,384Expenses 2021: $2,072,746Net Income 2021: $9,6382021Revenue 2022: -$4,152,772Expenses 2022: $2,078,661Net Income 2022: -$6,231,4332022Revenue 2023: $4,243,214Expenses 2023: $2,082,272Net Income 2023: $2,160,9422023Revenue 2024: $5,319,879Expenses 2024: $1,890,933Net Income 2024: $3,428,9462024

Highlighted filing

2024

Revenue$5,319,879
Expenses$1,890,933
Net Income$3,428,946
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$12,504,350
Liabilities
$1,371,305
Net assets
$11,133,045
Revenue
$5,319,879
Expenses
$1,890,933
Net income
$3,428,946
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.5$1.37$11.1$5.32$1.89$3.43
2023Detailed filing. Detailed filing data is available for this year.$8.58$0.88$7.70$4.24$2.08$2.16
2022Detailed filing. Detailed filing data is available for this year.$6.26$0.71$5.54$4.15$2.08$6.23
2021Detailed filing. Detailed filing data is available for this year.$12.2$0.42$11.7$2.08$2.07$0.01
2020Detailed filing. Detailed filing data is available for this year.$12.0$0.08$11.9$1.66$1.31$0.35
2019Detailed filing. Detailed filing data is available for this year.$11.6$0.04$11.5$3.20$1.45$1.75
2018Detailed filing. Detailed filing data is available for this year.$9.88$0.11$9.77$4.05$1.26$2.79
2017Summary only. Only limited summary data is available for this year.$7.12$0.14$6.98$3.92$1.37$2.56
2016Summary only. Only limited summary data is available for this year.$4.59$0.11$4.47$2.90$1.15$1.75
2015Summary only. Only limited summary data is available for this year.$2.88$0.15$2.73$2.38$1.28$1.09
2014Summary only. Only limited summary data is available for this year.$1.65$0.01$1.63$1.91$0.95$0.96
2013Summary only. Only limited summary data is available for this year.$0.69$0.02$0.67$1.19$1.27$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.76$0.01$0.75$1.20
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.02$0.88$0.82
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.59$0.01$0.58$0.66
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 11, 2025
Return Version
2024v5.0
Gross Receipts
$5,364,144
Mission and Program Overview

Mission

The fozb is a membership organization that supports zoo boise in the areas of animal acquisition, capital improvement projects, fundraising activities, volunteer opportunities, and educational programs. The goals of each of these components is to increase public awareness, knowledge, and appreciation of the boise zoo, wild animals, animal habitat, conservation and the environment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,079,796$8,216,167▲ $1,136,371
Land, Buildings, and Equipment, Net$861,574$3,798,899▲ $2,937,325
Cash and Non-Interest-Bearing Accounts$598,226$444,765▼ $153,461
Investments in Publicly Traded Securities$36,113$38,228▲ $2,115
Prepaid Expenses and Deferred Charges$4,173$6,221▲ $2,048
Accounts Receivable-$70-
Total Assets$8,579,882$12,504,350▲ $3,924,468
Liabilities
Accounts Payable and Accrued Expenses$22,869$547,147▲ $524,278
Grants Payable$332,274$321,938▼ $10,336
Deferred Revenue$365,258$307,806▼ $57,452
Other Liabilities$155,382$194,414▲ $39,032
Total Liabilities$875,783$1,371,305▲ $495,522
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$7,704,099$11,133,045▲ $3,428,946
Total Net Assets Fund Balance$7,704,099$11,133,045▲ $3,428,946
Total Liabilities and Net Assets / Fund Balance$8,579,882$12,504,350▲ $3,924,468

Asset Categories

AssetBook ValueDepreciationBasis
Land$3,798,899-$3,798,899

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$36,125-▲ $3,820$-1,422$38,228
2023$32,579-▲ $5,255$-1,421$36,124
2022$40,899-▼ $8,320-$32,579
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Eric DebordPresident
Michael CarrAsst Treasur
Gene PeacockExecutive Di
Alisha PalmerMember
Allison KorteMember
Betsy SchmoegerMember
Christine KellerMember
Conrad BallMember
Edenn JablonskiMember
Elizabeth AllredMember
Ellen SucharMember
Gabe DworshakMember
Ginger YoreMember
Heather MorrisMember
Jay GustavsenMember
Jeanine RuebMember
Kristen RuffingMember
Landon ReeseMember
Laura BondMember
Leslie HarveyMember
Marjorie ReedyMember
Mike ReardonMember
Misty SterkMember
Molly MannschreckMember
Nathan PierceMember
Rebecca WoodMember
Roy KyleMember
Ryck TannerMember
Tara WebberMember
Treacy LiebichMember
Tyler BundersonMember
Bret WaltherSecretary
Stacy SlatterySecretary
Alexis BaeyenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,519,418
Program Service Revenue
$1,007,772
Investment Income
$316,281
Other Revenue
$476,408
All Other Contributions
$3,519,418
Change in Net Assets
$3,428,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,319,879
Total Revenue per Audited Statements
$5,319,879
Total Revenue per Form 990
$5,319,879
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,113,220
Other Expenses$631,413
Grants and Similar Amounts Paid$146,300
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,132$1,054,088-$1,113,220
Grants to Domestic Orgs$142,700--$142,700
All Other Expenses$10,808$25,258-$36,066
Other Expenses$5,096$23,417-$28,513
Travel$19,949$2,100-$22,049
Insurance-$21,603-$21,603
Occupancy-$15,823-$15,823
Advertising-$15,000-$15,000
Office Expenses$1,760$10,947-$12,707
Foreign Grants$3,600--$3,600
Total Functional Expenses$303,634$1,587,299$0$1,890,933

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,890,933
Total Expenses per Audited Statements$1,890,933
Total Expenses per Form 990$1,890,933
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Paso PacificoVentura, CA--$15,500
Red Panda NetworkEugene, OR--$15,000
The International Snow Leopard TrusSeattle, WA--$15,000
The New Nature FoundationPhiladelphia, PA--$15,000
Wildlife SosSalt Lake City, UT--$15,000
Tiger Species Survival PlanApple Valley, MN--$12,000
City of Boise Foothills Habitat ResBoise, ID--$10,000
Global Penguin SocietySan Francisco, CA--$8,000
Xerces SocietyPortland, OR--$8,000
Idaho Rivers UnitedBoise, ID--$5,600
Land Trust of the Treasure ValleyBoise, ID--$5,600
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$399,712
Fundraising Direct Expenses$44,265
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Zoobilee$194,704$194,704$11,184$183,520
Boo at the Zoo$88,186$88,186$1,317$86,869
Total Events$395,545$395,545$42,758$352,787
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$122,861
Accrued Payroll$71,553
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
No
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, Page 6, Part VI, Line 11B

“The organization's preparer completes form 990 and all related schedules. Upon finalizing the return, the preparer sends the completed form 990 to the board of directors. If the board makes recommendations for changes, the suggestions are reviewed by the treasurer and the organization's accountant and revisions are made if necessary prior to filing with the irs.”

Form 990, Page 6, Part VI, Line 12C

“The organization has a written conflict of interest policy that is reviewed annually by the executive director and the assistant executive director to determine if any conflict of interests exist. In addition, the policy is distributed annually to the board of directors for their review and signature.”

Form 990, Page 6, Part VI, Line 15A

“The process for determining the organization's executive director's and assistant executive drector's compensation is set by the city of boise. The pay range is set according to the city of boise's compensation system and the executive director's and assistant executive director's raise and bonus is ultimately decided by the parks and recreation director for the city of boise.”

Form 990, Page 6, Part VI, Line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Idaho Zoological Society Inc
EIN
82-6005995
Phone
2086087745
Address
355 JULIA DAVIS DR, BOISE, ID 83702
Doing Business As
Friends of Zoo Boise

Signing Officer

Name
Gene Peacock
Title
Executive Director
Phone
2086087745
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gene Peacock
Formed
1961
Legal Domicile
Id
Voting Board Members
33
Independent Board Members
33
Employees
31
Volunteers
523

Preparer

Firm
Zwygart John & Associates Cpas Pllc
Address
16130 N MERCHANT WAY STE 120, NAMPA, ID 83687
Preparer
Jordan Zwygart
Phone
2084594649
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The fozb is a membership organization that supports zoo boise in the areas of animal acquisition, capital improvement projects, fundraising activities, volunteer opportunities, and educational programs. The goals of each of these components is to increase public awareness, knowledge, and appreciation of the boise zoo, wild animals, animal habitat, conservation and the environment.”

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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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