COSLEY FOUNDATION INC: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- COSLEY FOUNDATION INC (EIN 36-3461739)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-13
- IRS object ID
- 202611949349301481
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
- Averaging Attachment
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-13T16:50:11-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 364133681 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LAUTERBACH & AMEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 668 N RIVER RD | AddressLine1Txt |
| City | NAPERVILLE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60563 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363461739 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | COSLEY FOUNDATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | COSL | BusinessNameControlTxt |
| Phone | 6306655534 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 E WESLEY ST | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL J BENARD | PersonNm |
| Person Title | SECRETARY | PersonTitleTxt |
| Phone | 6306654710 | PhoneNum |
| Signature | 2026-07-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD J AMEN CPA | PreparerPersonNm |
| PTIN | P01495944 | PTIN |
| Phone | 6304166900 | PhoneNum |
| Preparation | 2026-07-09 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL J BENARD | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 E WESLEY ST | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,445,867 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.COSLEYZOO.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE COSLEY FOUNDATION ENGAGES IN FUNDRAISING ACTIVITIES TO BENEFIT THE COSLEY ZOO, AN AZA-ACCREDITED SMALL ZOO WHOLLY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT IN WHEATON, IL. THE FOUNDATION RAISES FUNDS VIA DONOR DEVELOPMENT OF INDIVIDUALS AND FOUNDATIONS, AND ALSO HOLDS COMMUNITY-CENTRIC EVENTS SUCH AS CHRISTMAS TREE SALES,A 5K/10K RUN FOR THE ANIMALS, THE MIKE WILLIAMS COSLEY CLASSIC GOLF TOURNAMENT, AND FALL PUMPKIN SALES. THE COSLEY FOUNDATION BOARD IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO SERVE AS ADVOCATES FOR THE COSLEY ZOO WITHIN THE DUPAGE COUNTY COMMUNITY (CHICAGO SUBURBS); BOARD MEMBERS ALSO PROVIDE FISCALLY SOUND STRATEGIC COUNSEL PERTAINING TO THE ZOOS CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. THE ZOO PURSUES ITS MISSION VIA WORLD-CLASS ANIMAL WELFARE, SCIENCE-BASED CONSERVATION IN | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 11 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 95 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $795,913 | PYContributionsGrantsAmt |
| CY Contributions Grants | $686,157 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $115,541 | PYInvestmentIncomeAmt |
| CY Investment Income | $105,163 | CYInvestmentIncomeAmt |
| PY Other Revenue | $207,312 | PYOtherRevenueAmt |
| CY Other Revenue | $323,033 | CYOtherRevenueAmt |
| PY Total Revenue | $1,118,766 | PYTotalRevenueAmt |
| CY Total Revenue | $1,114,353 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,343,455 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,337,745 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $191,663 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $119,332 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $265,584 | PYOtherExpensesAmt |
| CY Other Expenses | $479,377 | CYOtherExpensesAmt |
| PY Total Expenses | $1,800,702 | PYTotalExpensesAmt |
| CY Total Expenses | $1,817,122 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$681,936 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$702,769 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,633,277 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,907,976 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,313,132 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,317,442 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,320,145 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,590,534 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE COSLEY FOUNDATION ENGAGES IN FUNDRAISING ACTIVITIES TO BENEFIT THE COSLEY ZOO, AN AZA-ACCREDITED SMALL ZOO WHOLLY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT IN WHEATON, IL. THE FOUNDATION RAISES FUNDS VIA DONOR DEVELOPMENT OF INDIVIDUALS AND FOUNDATIONS, AND ALSO HOLDS COMMUNITY-CENTRIC EVENTS SUCH AS CHRISTMAS TREE SALES,A 5K/10K RUN FOR THE ANIMALS, THE MIKE WILLIAMS COSLEY CLASSIC GOLF TOURNAMENT, AND FALL PUMPKIN SALES. THE COSLEY FOUNDATION BOARD IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO SERVE AS ADVOCATES FOR THE COSLEY ZOO WITHIN THE DUPAGE COUNTY COMMUNITY (CHICAGO SUBURBS); BOARD MEMBERS ALSO PROVIDE FISCALLY SOUND STRATEGIC COUNSEL PERTAINING TO THE ZOOS CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. THE ZOO PURSUES ITS MISSION VIA WORLD-CLASS ANIMAL WELFARE, SCIENCE-BASED CONSERVATION IN | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,335,245 | ExpenseAmt |
| Grant | $1,335,245 | GrantAmt |
| Desc | THE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. THE ZOOS OPERATIONS INCLUDE FREE ADMISSION TO ALL CHILDREN UNDER THE AGE OF 18 Y/O, REGARDLESS OF RESIDENCE WITHIN THE WHEATON PARK DISTRICT BOUNDS AND FREE ADMISSION TO ALL WHEATON PARK DISTRICT ADULTS. ADMISSION TO THE ZOO ALLOWS ACCESS TO MORE THAN 20 ANIMAL EXHIBITS, INCLUDING A DUCK POND AND CHICKEN COOP WHERE VISITORS CAN PARTICIPATE IN ANIMAL FEEDINGS FOR A SMALL ADDITIONAL FEE. WITHIN THE GROUNDS OF THE ZOO THERE IS ALSO A UNIQUE GIFT SHOP AND SMALL CONCESSIONS STAND. SINCE 2000, THE COSLEY ZOO HAS MAINTAINED ACCREDITATION BY THE ASSOCIATION OF ZOOS & AQUARIUMS (AZA), AND AS SUCH ADHERES TO THE WORLDS STRICTEST STANDARDS OF ANIMAL WELFARE AND CONSERVATION ADVOCACY WITHIN EVERY ASPECT OF ITS OPERATING PLAN. THE ZOO IS ALSO BELOVED BY THE COMMUNITY FOR ITS STRONG AND INCLUSIVE EDUCATIONAL PROGRAMS, WITH EDUCATION BEING A PRIMARY OPERATIONAL FOCUS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,500 | ExpenseAmt |
| Grant | $2,500 | GrantAmt |
| Desc | THE FOUNDATION, IN ACCORDANCE WITH A DONORS WISHES, IS PROVIDING ONE SCHOLARSHIP IN MEMORY OF THE FORMER PRESIDENT OF THE FOUNDATION. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $133,506 | ExpenseAmt |
| Desc | THE FOUNDATION PROVIDES FINANCIAL SUPPORT FOR THE ADVANCEMENT OF THE ZOO. THE FOUNDATION INVESTS IN DONOR RELATIONSHIP BUILDING AND THE ENGAGEMENT OF SUBJECT MATTER EXPERTS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $19,672 | ExpenseAmt |
| Desc | OTHER PROGRAMS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $19,672 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,490,923 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (true) | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (true) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 12 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 11 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SANDRA SIMPSON | PersonNm |
| Phone | 6305104947 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 855 W PRAIRIE AVE | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| MICHAEL J BENARD | |||||||
| SECRETARY | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $248,431 | $26,116 |
| PAUL BECKER | |||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JENNIFER CLARK | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PHYLLIS GEYER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE GUSTAFSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RACHEL ITTNER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK MOSCARDINI JR | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JULIE MURPHY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ASHLEY RABATIC | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MATT SZAFRANSKI | |||||||
| PAST PRESIDE | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SARAH TRAISMAN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN VARCAK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $248,431 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $26,116 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUSSEAU CONSULTING GROUP | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 25W700 FLINT CREEK ROAD | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | FUNDRAISING | ServicesDesc |
| Compensation | $117,484 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $90,835 | MembershipDuesAmt |
| Fundraising | $7,017 | FundraisingAmt |
| All Other Contributions | $588,305 | AllOtherContributionsAmt |
| Noncash Contributions | $7,017 | NoncashContributionsAmt |
| Total Contributions | $686,157 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $105,163 | TotalRevenueColumnAmt |
| Exclusion | $105,163 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $448,074 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $7,017 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $245,820 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $202,254 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $205,962 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $85,694 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,268 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,268 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISC REVENUE | Desc |
| Total Revenue Column | $511 | TotalRevenueColumnAmt |
| Exclusion | $511 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $511 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,114,353 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $120,268 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $105,674 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,335,245 | TotalAmt |
| Program Services | $1,335,245 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,500 | TotalAmt |
| Program Services | $2,500 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,827 | TotalAmt |
| Management And General | $10,827 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,500 | TotalAmt |
| Management And General | $7,500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $145,538 | TotalAmt |
| Program Services | $126,388 | ProgramServicesAmt |
| Management And General | $19,150 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $200 | TotalAmt |
| Management And General | $200 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,235 | TotalAmt |
| Program Services | $400 | ProgramServicesAmt |
| Management And General | $18,835 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,975 | TotalAmt |
| Management And General | $3,975 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,997 | TotalAmt |
| Fundraising | $5,997 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| SALARY REIMBURSEMENTS | $211,697 | $19,672 | $78,690 | $113,335 |
| DUES AND SUBSCRIPTIONS | $25,001 | $404 | $24,597 | |
| GENERAL SUPPLIES | $23,602 | $6,314 | $17,288 | |
| CREDIT CARD PROCESSING | $13,781 | $13,781 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,024 | TotalAmt |
| Management And General | $12,024 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,817,122 | TotalAmt |
| Program Services | $1,490,923 | ProgramServicesAmt |
| Management And General | $206,867 | ManagementAndGeneralAmt |
| Fundraising | $119,332 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,626,574 | BOYAmt |
| EOY | $676,206 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,028 | BOYAmt |
| EOY | $692,433 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,075 | BOYAmt |
| EOY | $28,410 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,897 | BOYAmt |
| EOY | $30,217 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,480,710 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,930,703 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,633,277 | BOYAmt |
| EOY | $2,907,976 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,313,132 | BOYAmt |
| EOY | $1,317,442 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,313,132 | BOYAmt |
| EOY | $1,317,442 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,937,142 | BOYAmt |
| EOY | $1,353,459 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $383,003 | BOYAmt |
| EOY | $237,075 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,320,145 | BOYAmt |
| EOY | $1,590,534 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,633,277 | BOYAmt |
| EOY | $2,907,976 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$702,769 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $275 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$27,117 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEATON PARK DISTRICT OWNERS AND OPERATORS OF THE | BusinessNameLine1Txt |
| Business Name Line2 | COSLEY ZOO | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 366006155 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $1,335,245 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $1,335,245 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | Yes (true) | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | false | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (true) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (true) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (true) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Governmental Entity | Yes (X) | GovernmentalEntityInd |
| Activities Further Exempt Prps | Yes (true) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | Yes (true) | ActivitiesEngagedOrgInvlmntInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION A, LINE 2 | THE ORGANIZATIONS ONLY SUPPORTED ORGANIZATION IS A GOVERNMENTAL UNIT. GOVERNMENTAL UNITS ARE NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARITY STATUS. |
| PART IV, SECTION D, LINE 3 | THE WHEATON PARK DISTRICT HAD A SIGNIFICANT VOICE IN THE COSLEY FOUNDATION INVESTMENT POLICIES AND IN DIRECTING ITS USE OF INCOME AND ASSETS AT ALL TIMES DURING THE TAX YEAR DUE TO THE EXECUTIVE DIRECTOR OF THE DISTRICT BEING A FOUNDATION BOARD MEMBER. THIS ARRANGEMENT IS SET FORTH IN THE FOUNDATIONS BYLAWS WHICH FACILITATE AN ONGOING, CLOSE AND CONTINUOUS WORKING RELATIONSHIP. |
| PART IV, SECTION E, LINE 1C | THE COSLEY FOUNDATION RAISES MONEY TO SUPPORT THE COSLEY ZOO WHICH IS A FACILITY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT. |
| PART IV, SECTION E, LINE 2A | THE COSLEY FOUNDATION SUPPORTS THE WHEATON PARK DISTRICT, A GOVERNMENTAL ENTITY, BY ENGAGING IN CHARITABLE AND EDUCATIONAL ACTIVITIES ON BEHALF OF THE DISTRICT. FUNDS RAISED ARE USED TO SUPPORT THE COSLEY ZOO, A FACILITY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT, THROUGH EDUCATION, COMMUNITY ENRICHMENT, AND CAPITAL DEVELOPMENT. |
| PART IV, SECTION E, LINE 2B | THE COSLEY FOUNDATION EXISTS TO SUPPORT THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. IF THE FOUNDATION DID NOT EXIST TO PROVIDE THIS SUPPORT, THE COSLEY ZOO WOULD CONTINUE TO OPERATE AS A WHEATON PARK DISTRICT ENTITY, BUT IT WOULD FACE GREATER CHALLENGES IN ANNUAL OPERATING FINANCES, AND WOULD BE UNABLE TO INVEST IN CAPITAL DEVELOPMENT TO THE SAME LEVEL AS IT DOES WITH THE FOUNDATIONS SUPPORT. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE C, PART II-A | FormAndLineReferenceDesc |
| Explanation | THE ORGANIZATION HAD NO LOBBYING EXPENDITURES | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,087,511 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $275 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $275 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,087,236 | RevenueSubtotalAmt |
| Other Revenues Not Included | $27,117 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $27,117 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,114,353 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,817,122 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,817,122 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,817,122 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | THE FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| SCHEDULE D, PAGE 4, PART XI, LINE 4B | INVESTMENT INCOME DIFFERENCE 27,117 |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | FESTIVAL OF LIG | Event1Nm |
| Gross Receipts Event1 | $256,284 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $256,284 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $152,139 | OtherDirectExpensesEvent1Amt |
| Event2 | COSLEY CLASSIC | Event2Nm |
| Gross Receipts Event2 | $91,365 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $6,390 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $84,975 | GrossRevenueEvent2Amt |
| Other Direct Expenses Event2 | $40,543 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 2 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $107,442 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $627 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $106,815 | GrossRevenueOtherEventsAmt |
| Oth Direct Expnss Other Events | $53,138 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $455,091 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $7,017 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $448,074 | GrossRevenueTotalEventsAmt |
| Oth Direct Expnss Total Events | $245,820 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $245,820 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $202,254 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEATON PARK DISTRICT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 E WESLEY ST | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 366006155 | RecipientEIN |
| IRC Section | GOV | IRCSectionDesc |
| Cash Grant | $1,335,245 | CashGrantAmt |
| Valuation Method Used | COST | ValuationMethodUsedDesc |
| Non Cash Assistance | ZOO CAPITAL EXP | NonCashAssistanceDesc |
| Purpose Of Grant | SEE SCH I, PART IV | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE I, PAGE 1, PART I, LINE 2 | THE FOUNDATION PROVIDED A CASH GRANT TO HELP IT SUPPORT THE PARK DISTRICTS MANAGEMENT OF THE COSLEY ZOO. |
| SCHEDULE I, PAGE 4, PART IV | PART II, LINE 1, COLUMN (H): PURPOSE OF GRANT OR ASSISTANCE PROVIDE FOR COMPLETION OF MAJOR IMPORVEMENTS, ADDITIONS, AND GENERAL FINANCIAL SUPPORT TO THE COSLEY ZOO. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | false | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | false | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | false | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | false | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | false | AnyNonFixedPaymentsInd |
| Initial Contract Exception | false | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL J BENARD | PersonNm |
| Title | SECRETARY | TitleTxt |
| Compensation Based On Rltd Orgs | $248,431 | CompensationBasedOnRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $26,116 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $274,547 | TotalCompensationRltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE COSLEY FOUNDATION ENGAGES IN FUNDRAISING ACTIVITIES TO BENEFIT THE COSLEY ZOO, AN AZA-ACCREDITED SMALL ZOO WHOLLY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT IN WHEATON, IL. THE FOUNDATION RAISES FUNDS VIA DONOR DEVELOPMENT OF INDIVIDUALS AND FOUNDATIONS, AND ALSO HOLDS COMMUNITY-CENTRIC EVENTS SUCH AS CHRISTMAS TREE SALES,A 5K/10K RUN FOR THE ANIMALS, THE MIKE WILLIAMS COSLEY CLASSIC GOLF TOURNAMENT, AND FALL PUMPKIN SALES. THE COSLEY FOUNDATION BOARD IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO SERVE AS ADVOCATES FOR THE COSLEY ZOO WITHIN THE DUPAGE COUNTY COMMUNITY (CHICAGO SUBURBS); BOARD MEMBERS ALSO PROVIDE FISCALLY SOUND STRATEGIC COUNSEL PERTAINING TO THE ZOOS CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. THE ZOO PURSUES ITS MISSION VIA WORLD-CLASS ANIMAL WELFARE, SCIENCE-BASED CONSERVATION INITIATIVES, AND EDUCATIONAL PROGRAMMING THAT HAS AN IMPACT ON THOUSANDS OF PEOPLE EACH YEAR. |
| FORM 990, PAGE 2, PART III, LINE 4A | THE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. THE ZOOS OPERATIONS INCLUDE FREE ADMISSION TO ALL CHILDREN UNDER THE AGE OF 18 Y/O, REGARDLESS OF RESIDENCE WITHIN THE WHEATON PARK DISTRICT BOUNDS AND FREE ADMISSION TO ALL WHEATON PARK DISTRICT ADULTS. ADMISSION TO THE ZOO ALLOWS ACCESS TO MORE THAN 20 ANIMAL EXHIBITS, INCLUDING A DUCK POND AND CHICKEN COOP WHERE VISITORS CAN PARTICIPATE IN ANIMAL FEEDINGS FOR A SMALL ADDITIONAL FEE. WITHIN THE GROUNDS OF THE ZOO THERE IS ALSO A UNIQUE GIFT SHOP AND SMALL CONCESSIONS STAND. SINCE 2000, THE COSLEY ZOO HAS MAINTAINED ACCREDITATION BY THE ASSOCIATION OF ZOOS & AQUARIUMS (AZA), AND AS SUCH ADHERES TO THE WORLDS STRICTEST STANDARDS OF ANIMAL WELFARE AND CONSERVATION ADVOCACY WITHIN EVERY ASPECT OF ITS OPERATING PLAN. THE ZOO IS ALSO BELOVED BY THE COMMUNITY FOR ITS STRONG AND INCLUSIVE EDUCATIONAL PROGRAMS, WITH EDUCATION BEING A PRIMARY OPERATIONAL FOCUS. |
| FORM 990, PAGE 2, PART III, LINE 4D | OTHER PROGRAMS |
| FORM 990, PAGE 6, PART VI, LINE 11B | MANAGEMENT WAS PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO FILING. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION CONDUCTS REGULAR PERIODIC REVIEWS TO ENSURE THAT THE OFFICERS AND DIRECTORS ADHERE TO THE POLICY, AND TAKE DISCIPLINARY ACTION AS REQUIRED. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE FOUNDATION ALSO MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC ON GUIDESTAR.ORG. |
| FORM 990, PART XI, LINE 9 | INVESTMENT INCOME DIFFERENCE -27,117 |
| FORM 990, PART XII | LINE 2C: THE BOARD OF DIRECTORS APPOINTS THE INDEPENDENT AUDITORS AND REVIEWS THE RESULTS OF THE AUDIT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEATON PARK DISTRICT | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 E WESLEY ST | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 366006155 | EIN |
| Primary Activities | RECREATION | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NA | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WHEATON PARK DISTRICT | ||
| B | $1,335,245 | CASH TRANSFERS |
| WHEATON PARK DISTRICT | ||
| P | $211,697 | SALARY REIMBURSEMENTS |
Averaging Attachment AveragingAttachment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Explanation | THE ORGANIZATION HAD NO LOBBYING EXPENDITURES | ExplanationTxt |
Comments