Naples Zoo Inc in Naples, Florida (FL)

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Naples Zoo Inc
Employer Identification Number (EIN)562412630
Name of OrganizationNaples Zoo Inc
In Care of NameTim L Tetzlaff
Address1590 Goodlette-Frank Road, Naples, FL 34102-5260
SubsectionCharitable Organization, Educational Organization
Ruling Date09/2005
DeductibilityContributions are deductible
FoundationOrganization 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
Exempt Organization StatusUnconditional Exemption
Tax Period09/2013
Assets$10,000,000 to $49,999,999
Income$1,000,000 to $4,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$13,565,542
Amount of Income$4,198,344
Form 990 Revenue Amount$4,002,971
National Taxonomy of Exempt Entities (NTEE)Animal-Related: Zoo, Zoological Society


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Amount of income in 2013: $4,198,344 (it was $5,337,578 in 2012)
Naples Zoo Inc: 

 $4,198,344
Other organizations performing similar types of work: 

 $76,300

Assets in 2013: $13,565,542 (it was $11,773,446 in 2012)
Naples Zoo Inc: 

 $13,565,542
Other organizations performing similar types of work: 

 $62,091

Expenses in 2013: $3,657,631
Naples Zoo Inc: 

 $3,657,631
Other organizations performing similar types of work: 

 $74,844

Income to expenses ratio in 2013: 1.1
Naples Zoo Inc: 

 1.1
Other organizations performing similar types of work: 

 1.0

Grants share in income in 2013: 15.2%
This organization: 

 15.2%
Other organizations performing similar types of work: 

 73.0%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
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?NoNo
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?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
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?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?YesNo
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)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
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?YesNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?YesYes
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoYes
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?YesYes
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesNo
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?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
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?NoNo
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?YesYes
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?NoNo
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?YesYes
A family member of a current or former officer, director, trustee, or key employee?YesNo
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?YesNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
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?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 1096180
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesNo
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 return820
Did the organization file all required federal employment tax returns?YesNo
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
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)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
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?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
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?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?YesNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
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?NoNo
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?NoNo
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?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$297,543$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$43,549$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization20
Total number of independent contractors who received more than $100,000 of compensation from the organization10
Statement of Revenue
201120122013
Total revenue$8,184,294$5,082,479$4,002,971
Contributions, Gifts, Grants and Other Similar Amounts$4,794,419$1,040,549$607,269
Program Service Revenue$2,942,229$3,352,044$2,883,284
900099$3,352,044$2,883,284
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$5,472$3,710$2,532
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$235,032$273,082$243,851
Gross rents (Real / Personal)$235,032 / $0$273,082 / $0$243,851 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$235,032 / $0$273,082 / $0$243,851 / $0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$-14,203
Gross income from fundraising events$122,656$239,495$181,170
Less: direct expenses$122,656$239,495$195,373
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$23,123$19,333$0
Miscellaneous Revenue$184,019$393,761$280,238
452000$292,874$280,238
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$4,053,135$4,813,348$3,657,631
Grants and other assistance to domestic organizations and domestic governments$20,000$12,000
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$89,597$5,000
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$268,943$212,048$194,870
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$1,629,526$2,086,923$1,468,232
Pension plan accruals and contributions$55,050$37,500
Other employee benefits$143,022$96,094
Payroll taxes$148,474$171,934$248,333
Fees for services (non-employees)
Management$27,000$65,000
Legal$15,750$420
Accounting$23,200$11,600
Lobbying$0$0
Professional fundraising services$0$0$48,704
Investment management fees$0$0
Other$179,983$69,775
Advertising and promotion$246,843$164,480
Office expenses$70,301$134,778
Information technology$0$0
Royalties$0$0
Occupancy$232,527$389,586
Travel$40,150$34,338
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$10,551$6,006
Interest$32,242$17,600
Payments to affiliates$0$0
Depreciation, depletion, and amortization$458,792$277,182
Insurance$113,795$75,814
Other expenses$196,891$157,040
Other expenses$172,318$67,126
Other expenses$94,519$48,128
Other expenses$49,804$14,637
Other expenses$0$13,388
Balance Sheet
201120122013
Total assets$11,434,872$11,773,446$13,565,542
Cash - non-interest-bearing$293,678$335,617
Savings and temporary cash investments$1,043,694$1,099,695
Pledges and grants receivable, net$15,000$10,000
Accounts receivable, net$36,921$30,444
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$9,819$8,067
Prepaid expenses and deferred charges$46,773$82,645
Land, buildings, and equipment: cost or other basis$3,109,045$4,647,247
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$7,218,516$7,351,827
Total liabilities$1,343,397$1,266,577$2,267,858
Accounts payable and accrued expenses$340,877$404,336
Grants payable$11,185$0
Deferred revenue$194,715$186,870
Tax-exempt bond liabilities$0$0$0
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$693,533$623,409
Secured mortgages and notes payable to unrelated third parties$29,915$19,937$1,053,243
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)$6,330$0
Total net assets or fund balances$10,091,475$10,506,869$11,297,684
Unrestricted net assets$2,636,493$3,800,059
Temporarily restricted net assets$7,865,376$7,492,375
Permanently restricted net assets$5,000$5,250
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 a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$12,289,922
Subtotal Support$12,289,922
Gifts, grants, contributions, and membership fees received$12,289,922
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$13,412,086
Public Support$12,289,922
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$769,855
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income. Do not include gain or loss from the sale of capital assets$352,309
Gross receipts from related activities, etc.$17,180,966
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$345,212$0$345,212
Gross receipts or sales less returns and allowances$599,353$0$0
Cost of goods sold$254,141$0$0
Gross profit$345,212$0$345,212
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$0$0$0
Advertising income$0$0$0
Other income$0$0$0
Deductions Not Taken Elsewhere (for 2008)
Total deductions$350,192
Compensation of officers, directors, and trustees$0
Salaries and wages$192,572
Repairs and maintenance$34,782
Bad debts$0
Interest$0
Taxes and licenses$20,182
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$18,336
Excess exempt expenses$0
Excess readership costs$0
Other deductions$84,320
Unrelated business taxable income$-4,980
Unrelated business taxable income before net operating loss deduction$-4,980
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-4,980
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Naples Zoo Inc1590 Goodlette-Frank Road, Naples, FL 34102-5260FL2005-09$4,198,344
2Boise Aquarium Inc1390 Peregrine Dr, Middleton, ID 83644ID2008-03$1,051,159
3Lionshare Education Organization Inc404 Taconic Rd, Greenwich, CT 06831-2849CT2009-06$953,547
4Monterey Zoological Society400 River Rd, Salinas, CA 93908-9627CA2011-12$757,648
5Great Lakes Zoological Society6885 Jackson Rd, Ann Arbor, MI 48103-9592MI2009-11$335,187
6Wilderness Trails Animal Park Inc11721 Gera Rd, Birch Run, MI 48415-9452MI2002-08$323,755
7The W I L D Center And Zoological Park Of New EnglandPO BOX 737, Barrington, NH 03825-0737NH2013-07$258,492
8Little Ponderosa Zoo And Rescue Inc629 Granite Rd, Clinton, TN 37716-5641TN2011-06$188,194
9Grand Valley Zoological Quest2612 H 3/4 Road, Grand Junction, CO 81506CO2010-10$163,407
10Healthy Kids Running Series381 Brinton Lake Rd, Thornton, PA 19373-1054PA2013-04$151,217
11Bucks County Zoo & Conservation Society, Bucks County Zoo1540 Campus Dr Ste D, Warminster, PA 18974-3970PA2010-08$138,472
12Community Case Management Inc18425 Nw 2nd Ave Ste 312, Miami, FL 33169-4573FL1999-02$131,944
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14Bear Path Acres Animal Educational Center34574 Smiths Ferry Road, Franklin, VA 23851VA2009-07$105,713
15Zoofari Incorporated5712 Via Montellano, Bonsall, CA 92003-5903CA2006-02$61,933
16Safari Todd Wildlife Productions Inc4983 Brook Rd, Kissimmee, FL 34758-2216FL2003-09$35,195
17Sam And Christine Trophia Butterfly Research And Education Center IncPO BOX 6623, Key West, FL 33041-6623FL2002-09$18,235
18Aquajax Inc, Aquajax3832-10 Baymeadows Rd Ste 183, Jacksonville, FL 32217-5606FL2014-12$16,104
19International Rhino Keeper Association581705 White Oak Road, Yulee, FL 32097FL2011-07$0
20Wild Gardens Zoological Park Inc9200 Nw 39th Ave - No 130-252, Gainesville, FL 32606-7331FL2004-05$0
Number of organizations performing similar types of work
Alabama2
Arkansas2
Arizona3
California14
Colorado2
Connecticut2
District of Columbia1
Delaware2
Florida7
Georgia2
Hawaii1
Iowa3
Idaho4
Illinois1
Indiana1
Kansas1
Kentucky1
Louisiana2
Massachusetts2
Maryland3
Maine1
Michigan7
Minnesota7
Missouri4
Mississippi1
North Carolina5
Nebraska1
New Hampshire2
New Mexico1
Nevada2
New York6
Ohio4
Oklahoma2
Oregon4
Pennsylvania4
Rhode Island1
South Carolina1
Tennessee2
Texas10
Utah1
Virginia3
Vermont1
Washington3
Wisconsin3
West Virginia1
Wyoming1
International2
Total136

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