Zoological Society Of San Diego in San Diego, California (CA)

Zoological Society Of San Diego
Employer Identification Number (EIN)	951648219
Name of Organization	Zoological Society Of San Diego
In Care of Name	Paula Brock Cfo
Address	PO BOX 120551, San Diego, CA 92112-0551
Activities	Other school related activities, Museum, zoo, planetarium, etc.
Subsection	Educational Organization
Ruling Date	04/1942
Deductibility	Contributions are deductible
Foundation	Organization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	12/2013
Assets	$50,000,000 to greater
Income	$50,000,000 to greater
Filing Requirement	990 (all other) or 990EZ return
Asset Amount	$451,433,948
Amount of Income	$340,911,982
Form 990 Revenue Amount	$259,730,628
National Taxonomy of Exempt Entities (NTEE)	Animal-Related: Zoo, Zoological Society

Non-representatives - add comments:

Amount of income in 2013: $340,911,982

Zoological Society Of San Diego:	$340,911,982
Other organizations performing similar types of work:	$3,649,677

Assets in 2013: $451,433,948

This organization:	$451,433,948
Other organizations performing similar types of work:	$4,976,823

Expenses in 2013: $229,979,506

This organization:	$229,979,506
Other organizations performing similar types of work:	$3,423,830

Income to expenses ratio in 2013: 1.5

This organization:	1.5
Other organizations performing similar types of work:	1.2

Expenses allocated to program services in 2007: 87.7%

This organization:	87.7%
Other organizations performing similar types of work:	83.1%

Number of employees in 2013: 3,029

This organization:	3,029
Other organizations performing similar types of work:	102

Employees paid over $100,000 in 2013: 3.1%

This organization:	3.1%
Other organizations performing similar types of work:	0.0%

Grants share in income in 2013: 23.8%

This organization:	23.8%
Other organizations performing similar types of work:	42.9%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

	2012	2013
Checklist
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?	No	Yes
Is the organization required to complete Schedule B, Schedule of Contributors?	Yes	Yes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?	No	No
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?	No	Yes
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?	No	No
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?	No	No
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?	No	No
Did the organization maintain collections of works of art, historical treasures, or other similar assets?	No	No
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?	No	No
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?	No	Yes
Did the organization report an amount for land, buildings, and equipment?	Yes	Yes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?	No	No
Did the organization report an amount for investments-program related that is 5% or more of its total assets?	No	No
Did the organization report an amount for other assets that is 5% or more of its total assets?	Yes	Yes
Did the organization report an amount for other liabilities?	Yes	Yes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?	Yes	Yes
Did the organization obtain separate, independent audited financial statements for the tax year?	Yes	Yes
Was the organization included in consolidated, independent audited financial statements for the tax year?	No	No
Is the organization a school described in section 170(b)(1)(A)(ii)?	No	No
Did the organization maintain an office, employees, or agents outside of the United States?	No	Yes
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?	No	Yes
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?	No	Yes
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?	No	No
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?	Yes	Yes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?	Yes	Yes
Did the organization report more than $15,000 of gross income from gaming activities?	No	No
Did the organization operate one or more hospital facilities?	No	No
Did the organization attach a copy of its audited financial statements?	No	No
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?	Yes	Yes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?	No	No
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?	Yes	Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?	Yes	Yes
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?	No	No
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?	No	No
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?	No	No
Did the organization engage in an excess benefit transaction with a disqualified person during the year?	No	No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?	No	No
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?	No	No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?	No	No
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?	No	No
A family member of a current or former officer, director, trustee, or key employee?	Yes	Yes
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?	No	No
Did the organization receive more than $25,000 in non-cash contributions?	Yes	Yes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?	No	No
Did the organization liquidate, terminate, or dissolve and cease operations?	No	No
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?	No	No
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?	No	No
Was the organization related to any tax-exempt or taxable entity?	Yes	Yes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?	Yes	Yes
Did the organization make any transfers to an exempt non-charitable related organization?	No	No
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?	No	No

	2011	2012	2013
Statements Regarding Other IRS Filings and Tax Compliance
The number reported in Box 3 of Form 1096		306	321
The number of Forms W-2G		0	0
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?		Yes	Yes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return		2,925	3,029
Did the organization file all required federal employment tax returns?		Yes	Yes
Did the organization have unrelated business gross income of $1,000 or more during the year?	Yes	Yes	Yes
Has it filed a Form 990-T for this year?		Yes	Yes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?		No	Yes
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?		No	No
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?		No	No
Did the organization file Form 8886-T?		No	No
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?		No	No
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?		No	No
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?		Yes	Yes
Did the organization notify the donor of the value of the goods or services provided?		Yes	Yes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?		No	No
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?		No	No
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?		No	No
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?		No	No
Did the sponsoring organization make any taxable distributions under section 4966?		No	No
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?		No	No
Initiation fees and capital contributions	$0	$0	$0
Gross receipts for public use of club facilities	$0	$0	$0
Gross income from members or shareholders	$0	$0	$0
Gross income from other sources	$0	$0	$0
Is the organization filing Form 990 in lieu of Form 1041?		No	No
The amount of tax-exempt interest received or accrued during the year		$0	$0
Is the organization licensed to issue qualified health plans in more than one state?		No	No
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans		$0	$0
The amount of reserves on hand		$0	$0
Did the organization receive any payments for indoor tanning services during the tax year?		No	No
Has it filed a Form 720 to report these payments?		No	No

	2012	2013
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization	$3,145,188	$3,169,480
Total reportable compensation from related organizations	$0	$0
Total estimated amount of other compensation from the organization and related organizations	$1,629,241	$32,624
Total number of individuals who received more than $100,000 of reportable compensation from the organization	70	73
Total number of independent contractors who received more than $100,000 of compensation from the organization	23	22

	2011	2012	2013
Statement of Revenue
Total revenue	$228,160,868	$237,805,368	$259,730,628
Contributions, Gifts, Grants and Other Similar Amounts	$61,416,653	$61,417,545	$61,693,783
Program Service Revenue	$140,000,853	$149,360,369	$166,540,575
900099		$131,985,082	$149,150,847
900099		$9,506,612	$9,955,205
Educational Support Services		$3,808,675	$4,629,448
900099		$4,060,000	$2,805,075
All other program service revenue		$0	$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)	$2,190,000	$2,340,000	$2,283,714
Income from investment of tax-exempt bond proceeds	$0	$0	$0
Royalties	$366,688	$509,089	$638,325
Net rental income	$46,126	$152,344	$167,397
Gross rents (Real / Personal)	$46,126 / $0	$152,344 / $0	$167,397 / $0
Less: rental expenses (Real / Personal)	$0 / $0	$0 / $0	$0 / $0
Rental income or (loss) (Real / Personal)	$46,126 / $0	$152,344 / $0	$167,397 / $0
Net gain/loss from sales of assets other than inventory	$8,759,610	$6,694,961	$9,757,806
Gross amount from sales of assets other than inventory (Securities / Other)	$83,789,000 / $0	$74,337,000 / $0	$77,599,000 / $0
Less: cost or other basis and sales expenses (Securities / Other)	$75,029,390 / $0	$67,642,039 / $0	$67,841,194 / $0
Gain or (loss) (Securities / Other)	$8,759,610 / $0	$6,694,961 / $0	$9,757,806 / $0
Net income/loss from fundraising events	$-98,356	$-220,545	$-215,486
Gross income from fundraising events	$702,405	$614,201	$615,081
Less: direct expenses	$800,761	$834,746	$830,567
Net income/loss from gaming activities	$0	$0	$0
Net income/loss from sales of inventory	$14,681,287	$16,166,257	$17,962,897
Gross sales of inventory, less returns and allowances	$25,005,029	$27,646,000	$30,472,490
Less: cost of goods sold	$10,323,742	$11,479,743	$12,509,593
Miscellaneous Revenue	$798,007	$1,385,348	$901,617
900099		$746,082	$163,454
900099		$133,495	$110,656
900099		$51,879	$96,977
All other revenue		$453,892	$530,530

	2011	2012	2013
Statement of Functional Expenses
Total functional expenses	$205,702,130	$212,300,997	$229,979,506
Grants and other assistance to domestic organizations and domestic governments		$298,904	$308,800
Grants and other assistance to domestic individuals		$0	$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals		$771,299	$1,067,992
Benefits paid to or for members		$0	$0
Compensation of current officers, directors, trustees, and key employees	$2,505,332	$3,101,305	$2,153,792
Compensation not included above, to disqualified persons		$10,036	$10,985
Other salaries and wages	$69,755,212	$69,174,803	$73,403,283
Pension plan accruals and contributions		$11,669,055	$12,537,337
Other employee benefits		$30,530,778	$32,341,533
Payroll taxes	$6,606,132	$6,697,898	$7,000,999
Fees for services (non-employees)
Management		$0	$0
Legal		$1,337,975	$930,211
Accounting		$442,268	$462,318
Lobbying		$0	$160,544
Professional fundraising services	$178,257	$202,112	$273,294
Investment management fees		$819,065	$908,344
Other		$12,134,530	$12,223,262
Advertising and promotion		$8,458,634	$13,618,203
Office expenses		$2,799,082	$2,504,503
Information technology		$3,598,825	$3,754,066
Royalties		$0	$0
Occupancy		$7,588,500	$8,031,236
Travel		$1,229,461	$1,461,768
Payments of travel or entertainment expenses for any federal, state, or local public officials		$0	$0
Conferences, conventions, and meetings		$1,164,721	$1,266,572
Interest		$2,168,000	$1,501,321
Payments to affiliates		$0	$0
Depreciation, depletion, and amortization		$20,490,501	$20,512,786
Insurance		$2,058,096	$2,173,936
Other expenses		$11,173,179	$14,444,333
Other expenses		$7,002,460	$8,229,286
Other expenses		$4,562,054	$3,122,406
Other expenses		$2,817,456	$426,222
Other expenses		$0	$5,150,174

	2011	2012	2013
Balance Sheet
Total assets	$378,858,977	$403,950,604	$451,433,948
Cash - non-interest-bearing		$533,994	$625,450
Savings and temporary cash investments		$54,958,718	$90,426,634
Pledges and grants receivable, net		$30,093,166	$26,358,558
Accounts receivable, net		$7,681,047	$7,382,193
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees		$0	$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations		$0	$0
Notes and loans receivable, net		$0	$0
Inventories for sale or use		$2,248,677	$2,280,905
Prepaid expenses and deferred charges		$1,113,088	$1,288,608
Land, buildings, and equipment: cost or other basis		$187,374,658	$189,837,384
Investments - publicly traded securities		$88,882,000	$104,040,468
Investments - other securities		$0	$0
Investments - program-related		$0	$0
Intangible assets		$0	$0
Other assets		$31,065,256	$29,193,748
Total liabilities	$165,084,972	$170,466,267	$130,442,831
Accounts payable and accrued expenses		$36,700,958	$32,881,160
Grants payable		$0	$0
Deferred revenue		$16,961,408	$16,792,207
Tax-exempt bond liabilities	$41,005,000	$40,165,000	$39,065,000
Escrow or custodial account liability		$0	$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons		$0	$0
Secured mortgages and notes payable to unrelated third parties	$0	$0	$0
Unsecured notes and loans payable to unrelated third parties	$0	$0	$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)		$76,638,901	$41,704,464
Total net assets or fund balances	$213,774,005	$233,484,337	$320,991,117
Unrestricted net assets		$131,846,861	$219,829,251
Temporarily restricted net assets		$67,858,919	$64,484,393
Permanently restricted net assets		$33,778,557	$36,677,473
Capital stock or trust principal, or current funds		$0	$0
Paid-in or capital surplus, or land, building, or equipment fund		$0	$0
Retained earnings, endowment, accumulated income, or other funds	$0	$0	$0

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported	0
Sum of amounts of support	$0

	2009 - 2013 Total
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
Public support	$1,045,603,505
Subtotal	$1,072,551,079
Gifts, grants, contributions, and membership fees received	$265,094,174
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose	$758,060,431
Gross receipts from activities that are not an unrelated trade or business under section 513	$0
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf	$49,396,474
The value of services or facilities furnished by a governmental unit to the organization without charge	$0
Less	$26,947,574
Amounts received from disqualified persons	$14,907,504
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support	$12,040,070
Total support	$1,089,202,635
Public support	$1,072,551,079
Subtotal	$12,955,838
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources	$12,955,838
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975	$0
Net income from unrelated business activities, whether or not the business is regularly carried on	$0
Other income	$3,695,718

	2000	2001	2002	2003	2004	2005	2006	2007
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$147,216,449	$136,185,361	$133,313,374	$147,622,906	$161,005,401	$177,761,875	$193,993,926	$203,799,407
Contributions, gifts, grants, and similar amounts received	$26,977,508	$23,857,487	$20,604,905	$30,271,909	$30,713,156	$26,948,130	$38,563,239	$37,761,491
Contributions to donor advised funds							$26,400	$0
Direct public support	$25,721,671	$23,791,830	$19,505,962	$30,191,928	$29,990,366	$26,913,130	$38,398,119	$37,407,266
Indirect public support	$0	$0	$0	$0	$0	$0	$0	$0
Government contributions (grants)	$1,255,837	$65,657	$1,098,943	$79,981	$722,790	$35,000	$138,720	$354,225
Program service revenue including government fees and contracts	$59,195,533	$59,708,121	$60,715,000	$61,066,537	$69,501,918	$106,173,222	$111,751,607	$119,659,268
Membership dues and assessments	$15,691,261	$16,439,581	$17,219,027	$16,584,028	$15,904,109	$16,287,345	$16,200,058	$16,008,123
Interest on savings and temporary cash investments	$305,334	$159,775	$145,868	$104,756	$228,095	$776,748	$2,689,102	$1,979,764
Dividends and interest from securities	$4,099,420	$1,910,344	$1,990,668	$900,279	$1,291,096	$2,101,079	$1,649,445	$2,146,637
Net rental income or (loss)	$0	$0	$0	$28,428	$24,896	$19,817	$28,603	$29,588
Gross rents	$0	$0	$0	$28,428	$24,896	$19,817	$28,603	$29,588
Less: rental expenses	$0	$0	$0	$0	$0	$0	$0	$0
Other investment income	$0	$0	$0	$0	$0	$0	$0	$0
Gain or (loss) from sales of assets other than inventory	$2,374,145	$-802,832	$-2,985,851	$3,564,608	$5,052,430	$8,119,999	$4,351,560	$3,824,281
Gross amount from sales of assets other than inventory	$31,145,033	$29,640,393	$28,501,434	$25,012,493	$58,058,818	$47,623,887	$4,599,887	$23,396,599
Less: cost or other basis and sales expenses	$28,770,888	$30,443,225	$31,487,285	$21,447,885	$53,006,388	$39,503,888	$248,327	$19,572,318
Net income or (loss) from special events and activities	$0	$0	$-114,791	$-177,038	$-286,963	$-368,793	$-296,418	$-271,766
Gross revenue	$0	$0	$247,820	$237,175	$263,070	$193,085	$291,485	$265,245
Less: direct expenses other than fundraising expenses	$0	$0	$362,611	$414,213	$550,033	$561,878	$587,903	$537,011
Gross profit or (loss) from sales of inventory	$38,573,248	$34,912,885	$35,738,548	$35,243,883	$38,570,099	$17,645,000	$18,736,962	$18,895,000
Gross sales of inventory, less returns and allowances	$54,386,172	$49,268,079	$50,012,765	$48,363,132	$52,519,743	$26,203,000	$27,428,712	$27,334,000
Less: cost of goods sold	$15,812,924	$14,355,194	$14,274,217	$13,119,249	$13,949,644	$8,558,000	$8,691,750	$8,439,000
Other revenue	$0	$0	$0	$35,516	$6,565	$59,328	$319,768	$3,767,021
Total expenses	$135,532,169	$141,599,308	$134,647,847	$147,679,369	$145,947,572	$157,624,710	$160,523,258	$175,447,057
Program services	$88,775,245	$95,188,852	$98,687,137	$96,973,593	$126,569,047	$139,378,904	$142,651,503	$153,874,445
Management and general	$45,257,671	$44,684,818	$35,045,264	$47,272,714	$15,541,370	$13,888,199	$12,514,485	$15,261,519
Fundraising	$1,499,253	$1,725,638	$915,446	$3,433,062	$3,837,155	$4,357,607	$5,357,270	$6,311,093
Payments to affiliates	$0	$0	$0	$0	$0	$0	$0	$0
Net assets or fund balances at end of year	$208,649,703	$193,896,158	$177,452,941	$187,552,631	$207,433,388	$222,153,899	$264,408,706	$282,704,517
Excess or (deficit) for the year	$11,684,280	$-5,413,947	$-1,334,473	$-56,463	$15,057,829	$20,137,165	$33,470,668	$28,352,350
Net assets or fund balances at beginning of year	$207,933,312	$208,649,703	$193,896,158	$177,452,941	$187,552,631	$207,433,388	$222,153,899	$264,408,706
Other changes in net assets or fund balances	$-10,967,889	$-9,339,598	$-15,108,744	$10,156,153	$4,822,928	$-5,416,654	$8,784,139	$-10,056,539

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2007)
Total functional expenses	$175,447,057	$153,874,445	$15,261,519	$6,311,093
Grants paid from donor advised funds		$0
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$803,462	$0	$803,462	$0
Compensation of former officers, directors, key employees, etc.	$0	$0	$0	$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)	$0	$0	$0	$0
Salaries and wages of employees not included above	$61,217,832	$55,747,364	$3,708,663	$1,761,805
Pension plan contributions not included above	$3,896,477	$3,452,658	$318,077	$125,742
Employee benefits not included above	$21,833,954	$20,134,101	$1,195,346	$504,507
Payroll taxes	$5,649,208	$5,145,440	$359,259	$144,509
Professional fundraising fees	$406,117	$0	$0	$406,117
Accounting fees	$339,139	$0	$339,139	$0
Legal fees	$605,080	$75	$602,083	$2,922
Supplies	$5,524,636	$4,935,808	$488,917	$99,911
Telephone	$652,500	$587,084	$34,321	$31,095
Postage and shipping	$871,922	$794,110	$28,958	$48,854
Occupancy	$5,216,494	$5,216,127	$0	$367
Equipment rental and maintenance	$3,173,273	$2,012,868	$1,159,654	$751
Printing and publications	$4,846,478	$3,460,149	$64,857	$1,321,472
Travel	$432,202	$385,757	$24,461	$21,984
Conferences, conventions, and meetings	$433,358	$337,891	$88,943	$6,524
Interest	$1,552,372	$0	$1,552,372	$0
Depreciation, depletion, etc.	$13,789,524	$13,747,811	$41,713	$0
Other expenses not covered above	$44,203,029	$37,917,202	$4,451,294	$1,834,533

	2000	2001	2002	2003	2004	2005	2006	2007
Balance Sheets
Total assets	$252,357,099	$239,827,285	$226,925,747	$254,964,569	$312,189,843	$329,371,509	$367,034,372	$387,200,048
Cash - non-interest-bearing	$8,788,892	$6,445,392	$758,211	$2,373,364	$10,578,334	$11,956,820	$4,715,651	$487,678
Savings and temporary cash investments	$0	$0	$27,592,604	$30,370,481	$27,860,564	$31,550,842	$42,991,775	$57,179,091
Accounts receivable less allowance for doubtful accounts	$5,563,110	$5,211,349	$4,030,865	$5,249,070	$2,051,983	$3,190,662	$10,037,595	$6,678,278
Pledges receivable less allowance for doubtful accounts	$0	$0	$18,699,738	$28,437,790	$19,863,469	$23,379,011	$31,741,562	$44,435,228
Grants receivable	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from current and former officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)							$0	$0
Other notes and loans receivable less allowance for doubtful accounts	$0	$0	$0	$0	$0	$0	$0	$0
Inventories for sale or use	$4,116,985	$4,231,402	$4,012,659	$3,310,145	$2,902,693	$3,040,230	$3,162,712	$3,313,269
Prepaid expenses and deferred charges	$2,246,566	$694,220	$705,408	$969,584	$4,170,913	$3,594,946	$3,668,369	$779,850
Investments - publicly-traded securities							$114,729,618	$96,426,620
Investments - other securities	$105,426,834	$90,569,980	$61,409,949	$66,479,679	$80,382,065	$85,149,698	$0	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0	$0	$0	$0	$0	$0	$0	$0
Investments - other	$0	$0	$0	$0	$0	$0	$0	$0
Land, buildings, and equipment less accumulated depreciation	$109,031,135	$113,603,261	$109,093,478	$115,172,780	$133,937,708	$138,288,349	$155,982,090	$176,957,612
Other assets, including program-related investments	$17,183,577	$19,071,681	$622,835	$2,601,676	$30,442,114	$29,220,951	$5,000	$942,422
Total liabilities	$43,707,396	$45,931,127	$49,472,806	$67,411,938	$104,756,455	$107,217,610	$102,625,666	$104,495,531
Accounts payable and accrued expenses	$30,286,949	$17,676,392	$23,652,725	$36,452,976	$37,293,796	$41,069,594	$36,222,672	$39,211,341
Grants payable	$0	$0	$0	$0	$0	$0	$0	$0
Deferred revenue	$12,158,800	$12,976,440	$10,716,088	$11,350,346	$12,826,000	$13,373,016	$15,253,158	$16,455,398
Loans from officers, directors, trustees, and key employees	$0	$0	$0	$0	$0	$0	$0	$0
Tax-exempt bond liabilities	$0	$0	$0	$0	$45,000,000	$45,000,000	$44,250,000	$44,250,000
Mortgages and other notes payable	$1,261,647	$953,296	$578,993	$19,608,616	$9,636,659	$7,775,000	$6,899,836	$4,578,792
Other liabilities	$0	$14,325,000	$14,525,000	$0	$0	$0	$0	$0
Total liabilities and net assets/fund balances	$252,357,099	$239,827,285	$226,925,747	$254,964,569	$312,189,843	$329,371,509	$367,034,372	$387,200,048
Total net assets or fund balances	$208,649,703	$193,896,158	$177,452,941	$187,552,631	$207,433,388	$222,153,899	$264,408,706	$282,704,517

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$147,216,449	$136,185,361	$133,313,374	$147,622,906	$161,005,401	$177,761,875	$193,993,926	$203,799,407
Total revenue, gains, and other support per audited financial statements	$152,061,484	$141,200,957	$134,462,827	$169,791,475	$177,119,447	$180,896,956	$205,815,984	$205,617,134
Other expenses	$15,812,924	$14,355,194	$1,149,453	$24,606,219	$18,851,755	$6,388,237	$15,619,213	$6,152,222
Net unrealized gains on investments	$0	$0	$-13,815,873	$11,072,757	$4,318,928	$-2,731,641	$6,092,933	$-2,964,933
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Recoveries of prior year grants	$0	$0	$0	$0	$0	$0	$0	$0
Other	$15,812,924	$14,355,194	$14,965,326	$13,533,462	$14,532,827	$9,119,878	$9,526,280	$9,117,155
Other revenue	$10,967,889	$9,339,598	$0	$2,437,650	$2,737,709	$3,253,156	$3,797,155	$4,334,495
Investment expenses	$0	$0	$0	$0	$0	$829,941	$892,401	$1,019,759
Other	$10,967,889	$9,339,598	$0	$2,437,650	$2,737,709	$2,423,215	$2,904,754	$3,314,736

	2000	2001	2002	2003	2004	2005	2006	2007
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$135,532,169	$141,599,308	$134,647,847	$147,679,369	$145,947,572	$157,624,710	$160,523,258	$175,447,057
Total expenses and losses per audited financial statements	$151,345,093	$155,954,502	$149,613,173	$158,775,181	$157,742,690	$163,491,432	$166,252,383	$180,229,717
Other revenue	$15,812,924	$14,355,194	$14,965,326	$13,533,462	$14,532,827	$9,119,878	$9,526,280	$9,117,155
Donated services and use of facilities	$0	$0	$0	$0	$0	$0	$0	$0
Prior year adjustments	$0	$0	$0	$0	$0	$0	$0	$0
Losses	$0	$0	$0	$0	$0	$0	$0	$0
Other	$15,812,924	$14,355,194	$14,965,326	$13,533,462	$14,532,827	$9,119,878	$9,526,280	$9,117,155
Other expenses	$0	$0	$0	$2,437,650	$2,737,709	$3,253,156	$3,797,155	$4,334,495
Investment expenses	$0	$0	$0	$0	$0	$829,941	$892,401	$1,019,759
Other	$0	$0	$0	$2,437,650	$2,737,709	$2,423,215	$2,904,754	$3,314,736

Average hours per week devoted to position	Compensation	Contributions to employee benefit plans & deferred compensation plans	Expense account and other allowances
Current Officers, Directors, Trustees, and Key Employees
40	$307,733	$16,384	$10,856
40	$228,877	$20,041	$4,869
40	$200,283	$11,006	$3,413

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	12
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?	No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?	No
Does the organization have a written conflict of interest policy?	Yes

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	Yes
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?	Yes
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?	No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?	No
Number of employees employed in the pay period that includes March 12, 2006	2,101

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2007)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$13,528,635		$11,156,399	$141,352,882
Program service revenue
Program service revenue 1	Caterers	$56,944	00	$0	$32,960,620
Program service revenue 2	000000	$0	00	$0	$29,647,859
Program service revenue 3	000000	$0	00	$0	$17,467,730
Program service revenue 4	000000	$0	00	$0	$13,373,180
Program service revenue 5	Periodical publishers (except Internet)	$133,480	00	$0	$26,019,455
		$0		$0	$29,647,859
		$0		$0	$17,467,730
		$0		$0	$13,373,180
	Periodical publishers (except Internet)	$133,480		$0	$7,932,131
		$0		$0	$2,445,974
	Caterers	$56,944		$0	$32,960,620
		$0		$0	$8,700,000
		$0		$0	$2,775,457
		$0		$0	$4,165,893
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$16,008,123
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$1,979,764	$0
Dividends and interest from securities	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$2,146,637	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)	$29,588	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	00	$0	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	Gain (or loss, to the extent allowed) from the sale of investments and other non-inventory property and from certain property acquired from financial institutions that are in conservatorship or receivership (sections 512(b)(5) and 512(b)(16)(A))	$3,824,281	$0
Net income or (loss) from special events	000000	$0	Income from an activity that is not regularly carried on (section 512(a)(1))	$-271,766	$0
Gross profit or (loss) from sales of inventory	Gift, novelty, and souvenir stores	$13,253,259	00	$0	$5,641,741
Other revenue	Exploited exempt activities	$84,952	Income from an activity that is not regularly carried on (section 512(a)(1))	$3,447,895	$234,174

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0
000000000	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
$192,620	$23,693	$7,089
$196,822	$19,151	$2,578
$190,535	$23,917	$0
$190,198	$20,746	$3,150
$173,113	$12,649	$962

Total number of other employees paid over $50,000	253

Total number of other employees paid over $50,000

253

Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?	No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?	No
Did the organization maintain any donor advised funds?	No
Did the organization make any taxable distributions under section 4966?	No
Did the organization make a distribution to a donor, donor advisor, or related person?	No
The total number of donor advised funds owned at the end of the tax year	$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year	$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts	$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year	$0

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that normally receives: less than 1/3 of its support from gross investment income and unrelated taxable business income and more than 1/3 of its support from contribution, membership fees

	1999	2000	2001	2002	2003	2004	2005	2006
Support Schedule
Total	$124,681,233	$144,852,851	$139,620,447	$130,909,535	$136,594,828	$183,693,275	$174,595,091	$185,592,680
Gifts, grants, and contributions received	$20,815,107	$26,977,508	$24,195,545	$18,716,495	$21,168,115	$30,037,993	$23,838,631	$30,390,592
Membership fees received	$14,676,512	$15,691,261	$16,439,581	$17,219,027	$16,584,028	$24,349,420	$16,290,910	$15,961,517
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$82,996,502	$95,989,237	$95,606,601	$88,019,675	$91,837,650	$121,388,846	$124,365,502	$126,553,653
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$4,472,047	$4,404,754	$2,070,119	$2,136,536	$1,005,035	$1,544,087	$2,897,644	$4,367,150
Net income from unrelated business activities not included above	$-2,618,746	$-2,283,545	$-3,428,045	$0	$0	$0	$0	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$4,339,811	$4,073,636	$4,736,646	$4,817,802	$6,000,000	$6,372,929	$7,202,404	$8,000,000
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0	$0	$0	$0	$0	$0	$0	$0
Other income	$0	$0	$0	$0	$0	$0	$0	$319,768

Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

	Income	Expenses	Net
Unrelated Trade or Business Income (for 2008)
Total	$11,171,584	$596,229	$10,575,355
Gross receipts or sales less returns and allowances	$14,918,522	$0	$0
Cost of goods sold	$3,866,508	$0	$0
Gross profit	$11,052,014	$0	$11,052,014
Capital gain net income	$0	$0	$0
Net gain	$0	$0	$0
Capital loss deduction for trusts	$0	$0	$0
Income (loss) from partnerships and S corporations	$0	$0	$0
Rent income	$0	$0	$0
Unrelated debt-financed income	$0	$0	$0
Interest, annuities, royalties, and rents from controlled organizations	$0	$0	$0
Investment income of a section 501(c)(7), (9), or (17) organization	$0	$0	$0
Exploited exempt activity income	$78,100	$8,190	$69,910
Advertising income	$41,470	$588,039	$-546,569
Other income	$0	$0	$0

Deductions Not Taken Elsewhere (for 2008)
Total deductions	$11,538,864
Compensation of officers, directors, and trustees	$0
Salaries and wages	$5,611,515
Repairs and maintenance	$0
Bad debts	$0
Interest	$0
Taxes and licenses	$0
Charitable contributions	$0
Depreciation	$0
Depletion	$0
Contributions to deferred compensation plans	$0
Employee benefit programs	$0
Excess exempt expenses	$0
Excess readership costs	$0
Other deductions	$5,927,349
Unrelated business taxable income	$-963,509
Unrelated business taxable income before net operating loss deduction	$-963,509
Net operating loss deduction	$0
Unrelated business taxable income before specific deduction	$-963,509
Specific deduction	$0

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Id	Name	Address	State	Established	Total Income
Organizations performing similar types of work
1	Zoological Society Of San Diego	PO BOX 120551, San Diego, CA 92112-0551	CA	1942-04	$340,911,982
2	Santa Barbara Zoological Foundation	500 Ninos Dr, Santa Barbara, CA 93103-3759	CA	1964-05	$19,450,300
3	East Bay Zoological Society, Dba The Oakland Zoo	9777 Golf Links Rd, Oakland, CA 94605-4925	CA	1953-10	$19,190,784
4	Aquarium Of The Pacific	100 Aquarium Way, Long Beach, CA 90802-8126	CA	1992-11	$38,286,191
5	San Antonio Zoological Society Inc	3903 N Saint Marys St, San Antonio, TX 78212-3173	TX	1941-10	$25,847,668
6	San Francisco Zoological Society	1 Zoo Rd, San Francisco, CA 94132-1027	CA	1956-08	$23,118,912
7	Utah Zoological Society	2625 E Wasatch Drive, Salt Lake City, UT 84108	UT	1954-09	$18,226,921
8	South Carolina Aquarium	100 Aquarium Wharf, Charleston, SC 29401-6300	SC	1993-03	$9,259,445
9	Valley Zoological Society Chartered May 1968	500 E Ringgold St, Brownsville, TX 78520-7918	TX	1982-06	$7,577,623
10	Sacramento Zoological Society	3930 W Land Park Dr, Sacramento, CA 95822-1123	CA	1959-03	$6,917,105
11	Staten Island Zoological Society Inc	614 Broadway, Staten Island, NY 10310-2827	NY	1949-01	$3,649,677
12	Racine Zoological Society	2131 N Main Street, Racine, WI 53402	WI	1957-03	$2,301,855
13	Utica Zoological Society	One Utica Zoo Way, Utica, NY 13501	NY	1966-05	$1,906,938
14	Zoo Foundation Inc, Alabama Gulf Coast Zoo	Dba Alabama Gulf Coast Zoo, Gulf Shores, AL 36542	AL	1991-03	$1,676,911
15	Zoomontana Inc	2100 S Shiloh Rd, Billings, MT 59106-3908	MT	1984-02	$1,004,533
16	Zoological Society Of Washington	19525 Se 54th St, Issaquah, WA 98027-8676	WA	1996-02	$992,041
17	Saginaw Valley Zoological Society	1730 S Washington Ave, Saginaw, MI 48601-2876	MI	1988-10	$955,075
18	Zooworld Zoological And Botanical Conservatory Inc, Charles S Isler Iii	9008 W Highway 98, Panama City Beach, FL 32407-4235	FL	1998-03	$876,501
19	Happy Hollow Corporation, Barbara Coats	1300 Senter Rd, San Jose, CA 95112-2520	CA	1972-10	$429,115
20	Sequoia Park Zoological Society	3414 W St, Eureka, CA 95503-5656	CA	1984-12	$0

Number of organizations performing similar types of work

Alaska	2
Alabama	3
Arkansas	1
Arizona	3
California	8
Colorado	3
Connecticut	2
Delaware	1
Florida	12
Georgia	2
Illinois	6
Indiana	4
Kansas	2
Kentucky	1
Louisiana	1
Massachusetts	6
Maryland	3
Maine	2
Michigan	5
Minnesota	2
Missouri	3

Mississippi	2
Montana	2
North Dakota	4
Nebraska	3
New Jersey	1
Nevada	3
New York	9
Ohio	5
Oklahoma	1
Oregon	1
Pennsylvania	4
Rhode Island	1
South Carolina	2
South Dakota	2
Tennessee	4
Texas	6
Utah	1
Virginia	2
Washington	4
Wisconsin	3

Total

132

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