2024-07-11T16:47:28-04:00 2023-12-31 823725220 GRAFTON & ASSOCIATES PC 5935 S 56TH ST SUITE A LINCOLN NE 68516 990 2023-01-01 470482255 LINCOLN CHILDREN'S ZOO LINC 4024756741 1222 S 27TH STREET LINCOLN NE 68502 EVAN KILLEEN CEO 4024756741 2024-06-18 true EVAN KILLEEN 999009999 false JOSEPH J MEDUNA P01378332 4024863600 2024-06-18 2023 2023-04-26 12:10:37Z EXTENDED TO 111524 EVAN KILLEEN 1222 SOUTH 27TH ST LINCOLN NE 68502 9567266 false X WWW.LINCOLNCHILDRENSZOO.ORG X 1963 NE TO ENRICH LIVES THROUGH FIRSTHAND INTERACTION WITH LIVING THINGS. 30 30 289 65 0 2867702 1466486 3973647 3888039 105541 524583 1988666 2442769 8935556 8321877 0 0 3180684 3687299 0 252550 4119505 4425488 7300189 8112787 1635367 209090 37519895 39646100 1912533 3404765 35607362 36241335 TO ENRICH LIVES THROUGH FIRSTHAND INTERACTION WITH LIVING THINGS. false false 2036215 1344865 GUEST SERVICES 3947162 2099504 FACILITY OPERATION 152073 443670 EDUCATION 6135450 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false true 20 0 289 true false false false false false false false false false false false false X 30 30 false false false false true false false true true false false true true false true false false true true false X AMY JEANNERET ACCOUNTING MANAGER 4024756741 1222 S 27TH ST LINCOLN NE 68502 EVAN KILLEEN CEO 40.00 X 162790 0 16031 SARAH WOOD COO 40.00 X 125034 0 9610 JOHN CHAPO PRESIDENT EM 40.00 X 132523 0 15718 JACK ABEL VICE CHAIR 1.00 X X 0 0 0 AMY ANDERSON DIRECTOR 0.50 X 0 0 0 BLAKE ANDERSON DIRECTOR 0.50 X 0 0 0 CREIGHTON BASSETT DIRECTOR 0.50 X 0 0 0 JAMES BOWEN DIRECTOR 0.50 X 0 0 0 CHRIS CAMPBELL EELLS DIRECTOR 0.50 X 0 0 0 JENNIFER CINTANI TREASURER 1.00 X 0 0 0 KRISTEN CLINE DIRECTOR 0.50 X 0 0 0 JESSICA ERSTAD DIRECTOR 0.50 X 0 0 0 ANGIE HOFFSCHNEIDER DIRECTOR 0.50 X 0 0 0 TIM HRUZA DIRECTOR 0.50 X 0 0 0 LIZ KOOP DIRECTOR 0.50 X 0 0 0 JOHN LAFLIN DIRECTOR 0.50 X 0 0 0 ADAM LETHEBY DIRECTOR 0.50 X 0 0 0 JEFF MAUL DIRECTOR 0.50 X 0 0 0 ERIC MOOSS DIRECTOR 1.00 X 0 0 0 JASON MUHLEISEN CHAIR 1.50 X X 0 0 0 AMANDA OSTERGARD DIRECTOR 0.50 X 0 0 0 DENISE PEARCE DIRECTOR 0.50 X 0 0 0 NATASHA PLOOSTER DIRECTOR 0.50 X 0 0 0 JOHN PUGLIESE DIRECTOR 0.50 X 0 0 0 VANESSA ROOF DIRECTOR 0.50 X 0 0 0 ERIC SCHAFER DIRECTOR 1.00 X 0 0 0 MICHELE STECKELBERG DIRECTOR 0.50 X 0 0 0 DEWAYNE TAYLOR DIRECTOR 0.50 X 0 0 0 DIANE TEMME STINTON SECRETARY 1.00 X X 0 0 0 SEAN WHITE DIRECTOR 0.50 X 0 0 0 AARON WIEGERT DIRECTOR 0.50 X 0 0 0 CHAD WILES DIRECTOR 0.50 X 0 0 0 ELLA WIRTZ DIRECTOR 0.50 X 0 0 0 420347 41359 3 false true false 1466486 1466486 PROGRAM SERVICE RELATED 900099 2620259 2620259 MEMBERSHIP DUES 900099 1267780 1267780 3888039 388433 388433 491174 152390 383024 124390 108150 28000 136150 136150 1760756 417941 1342815 1419988 320034 1099954 1099954 8321877 5124143 388433 X 438869 351095 87774 2749645 2525707 88941 134997 59609 47218 8226 4165 196566 168353 24196 4017 242610 192178 33482 16950 13561 13561 39910 39910 62895 62895 103181 103181 43499 14127 28616 756 182741 11248 171493 395625 395625 269 269 1473917 1241292 232625 208023 208023 CHANGE IN BENEFICIAL INT. 322342 322342 FOOD 259332 259332 SUPPLIES 235790 235790 STAFF DEVELOPMENT 209108 45965 159252 3891 875295 510197 365098 8112787 6135450 1724787 252550 1028202 1624965 1050877 1681079 3045442 2425782 75583 54430 7894000 7894000 150227 137054 13285 36103 30022508 12013306 17694006 18009202 6336715 7516064 231558 267421 37519895 39646100 450930 1492180 730530 823308 731073 1089277 1912533 3404765 X 33261301 34279071 2346061 1962264 35607362 36241335 37519895 39646100 X 209090 384703 40180 X false true X true false X 5264433 4895499 4268142 2867702 1466486 18762262 5264433 4895499 4268142 2867702 1466486 18762262 18762262 102786 24354 33122 116356 388433 665051 19427313 26950852 0.96580 0.98640 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2906052 2906052 11945914 5583000 6362914 8619708 3798759 4820949 5255270 2631547 2623723 1295564 1295564 18009202 BENEFICIAL INTEREST IN SUPPORT ORG. 821857 DEFERRED COMPENSATION 258869 LEASE LIABILITY 8551 1089277 X 9122482 384703 40180 415632 840515 8281967 39910 39910 8321877 8488509 415632 415632 8072877 39910 39910 8112787 SCHEDULE D, PAGE 3, PART X THE ZOO IS EXEMPT FROM INCOME TAX UNDER SECTION 501 ( C )(3) OF THE INTERNAL REVENUE CODE AND IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION BY THE INTERNAL REVENUE SERVICE. AS SUCH, INCOME EARNED IN THE PERFORMANCE OF ITS EXEMPT PURPOSE IS NOT SUBJECT TO INCOME TAX. ANY INCOME EARNED THROUGH ACTIVITIES NOT RELATED TO ITS EXEMPT PURPOSE IS SUBJECT TO INCOME TAX AT NORMAL CORPORATE RATES. THE ZOO CURRENTLY HAS NO UNRELATED BUSINESS INCOME AND, ACCORDINGLY, NO PROVISION HAS BEEN RECORDED. MANAGEMENT ALSO BELIEVES THE ZOO HAS NO SIGNIFICANT UNCERTAIN TAX POSITIONS. THE ZOO MAY BE SUBJECT TO INTERNAL REVENUE SERVICE AUDIT FOR THE YEARS ENDING DECEMBER 31, 2022, 2021, AND 2020. SCHEDULE D, PAGE 4, PART XI, LINE 2D RECLASSIFICATION OF DIRECT FUNDRAISING COSTS 417,940 RECLASSIFICATION OF DECREASE IN BENEFICIAL INTEREST -322,342 RECLASSIFICATION OF COST OF GOODS SOLD 320,034 SCHEDULE D, PAGE 4, PART XII, LINE 2D RECLASSIFICATION OF DIRECT FUNDRAISING COSTS 417,940 RECLASSIFICATION OF COST OF GOODS SOLD -322,342 RECLASSIFICATION OF DECREASE IN BENEFICIAL INTEREST 320,034 ZOO LIGHTS 1074183 1074183 167140 GARDEN PARTY 329072 329072 59633 2 357501 357501 104519 1760756 1760756 331292 331292 1429464 false false false false false false false false false EVAN KILLEEN CEO 162790 16031 178821 FORM 990, PAGE 6, PART VI, LINE 6 ORGANIZED AS A NON-PROFIT CORPORATION. ULTIMATE FIDUCIARY RESPONSIBILITY FOR THE ORGANIZATION IS BESTOWED TO THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 11B THE CEO, ACCOUNTING MANAGER, AND KEY MEMBERS OF THE BOARD OF DIRECTORS REVIEW THE 990 BEFORE IT IS SIGNED AND SUBMITTED. FORM 990, PAGE 6, PART VI, LINE 12C THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS COMPLIANCE WITH CONFLICT OF INTEREST POLICY. FORM 990, PAGE 6, PART VI, LINE 15A THE PERFORMANCE AND COMPENSATION OF THE CEO IS ANNUALLY EVALUATED BY THE BOARD OF DIRECTORS. ANY CHANGE IN COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B THE CEO IS RESPONSIBLE FOR THE COMPENSATION OF ALL STAFF, OTHER THAN HIMSELF, SUBJECT TO THE RESTRAINTS OF THE BOARD APPROVED BUDGET. FORM 990, PAGE 6, PART VI, LINE 19 PERTINENT GOVERNING DOCUMENTS ARE MAINTAINED AT THE ADMINISTRATIVE OFFICE OF THE ZOO. ANY MEMBER OF THE PUBLIC INQUIRING IN PERSON WILL BE ALLOWED TO REVIEW THE AFOREMENTIONED DOCUMENTS. IF REQUESTS ARE MADE VIA MAIL OR ELECTRONIC MAIL, THE ZOO WILL SHARE THE PERTINENT DOCUMENTS UNLESS THE COSTS ARE DEEMED EXCESSIVE, AT WHICH POINT ALTERNATIVE OPTIONS OF AVAILABILITY ARE EXPLORED. FORM 990, PART IX, LINE 24E MERCHANT FEES 0 199,437 0 ANIMAL FOOD 192,468 0 0 REPAIRS & MAINTENANCE 164,269 0 0 MISCELLANEOUS 2,476 128,903 0 DUES & SUBSCRIPTIONS 32,736 1,219 0 AMORTIZATION 0 25,000 0 UNIFORMS 18,349 6,152 0 GRAPHICS & SIGNAGE 21,713 0 0 SECURITY 17,618 0 0 EDUCATION CLASSES 16,518 0 0 ANIMAL PURCHASES 13,783 0 0 TRAIN REPAIRS & SUPPLIES 12,385 0 0 PLANT PURCHASES 11,801 0 0 VEHICLE 5,833 0 0 BAD DEBT 0 4,387 0 CASH OVER & SHORT 248 0 0 TOTAL 510,197 365,098 0 FORM 990, PART XI, LINE 9 RECLASSIFICATION OF DIRECT FUNDRAISING COSTS 417,940 RECLASSIFICATION OF DECREASE IN BENEFICIAL INTEREST -322,342 RECLASSIFICATION OF COST OF GOODS SOLD 320,034 RECLASSIFICATION OF DIRECT FUNDRAISING COSTS -417,940 RECLASSIFICATION OF COST OF GOODS SOLD 322,342 RECLASSIFICATION OF DECREASE IN BENEFICIAL INTEREST -320,034