2024-08-10T15:57:54-05:00 2023-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2022-10-01 591259270 THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES INC ZOOL 5615330887 1301 SUMMIT BOULEVARD WEST PALM BEACH FL 33405 KATHLEEN BRELAND CFO 5615330887 2024-08-09 1 0 RICHARD JUBACK P00630706 5617989988 2022 2024-08-08 14:25:15Z PALM BEACH ZOO AND CONSERVATION SOCIETY KATHLEEN BRELAND 1301 SUMMIT BLVD WEST PALM BEACH FL 33405 16974860 0 X WWW.PALMBEACHZOO.ORG X 1969 FL TO INSPIRE PEOPLE TO ACT ON BEHALF OF WILDLIFE AND THE NATURAL WORLD. 27 27 126 80 742 0 7912119 9970752 5073549 5763816 30228 300985 -246516 -589961 12769380 15445592 156054 45800 0 0 4679599 5704927 0 0 1221096 5949756 6811734 10785409 12562461 1983971 2883131 43921907 45802463 3186063 2182701 40735844 43619762 X THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES, INC. EXISTS TO INSPIRE PEOPLE TO ACT ON BEHALF OF WILDLIFE AND THE NATURAL WORLD. WE ADVANCE OUR CONSERVATION MISSION THROUGH ENDANGERED SPECIES PROPAGATION, EDUCATION AND SUPPORT OF CONSERVATION INITIATIVES IN THE FIELD. OUR COMMITMENT TO SUSTAINABLE BUSINESS PRACTICES ELEVATES OUR CAPACITY TO INSPIRE OTHERS. 0 0 9376928 6297267 ANIMAL PROGRAMS:THE PALM BEACH ZOO & CONSERVATION SOCIETY IS A FULLY ACCREDITED PUBLIC ZOO CARING FOR OVER 400 ANIMALS, MANY OF WHOM ARE ENDANGERED AND WHOSE NATIVE TERRITORIES ARE THREATENED. THE PRIMARY FUNCTION OF THE ZOO IS TO INSPIRE THE ALMOST 400,000 GUESTS WHO COME TO THE ZOO ANNUALLY TO TAKE ACTION THAT WILL HAVE A POSITIVE IMPACT ON THESE SAME SPECIES IN THE WILD. WE DO THIS THROUGH A SERIES OF DAILY ZOOLOGIST CHATS, TRAINING DEMONSTRATIONS AND UP CLOSE ANIMAL EXPERIENCES FOR THE PUBLIC. INCLUDED WITHIN THIS PRIMARY FUNCTION IS THE OPERATION AND MANAGEMENT OF THE ZOO'S GROUNDS, GUEST EXPERIENCES, ANIMAL HABITATS AND A STATE OF THE ART ANIMAL HOSPITAL WHICH PROVIDES BOTH PREVENTATIVE AND RESPONSIVE CARE FOR THE ANIMALS WHO MAKE THEIR HOME AT THE PALM BEACH ZOO. 231801 45800 CONSERVATION PROGRAMS:THE ZOO PARTICIPATES IN CONSERVATION PROJECTS IN THE FIELD THAT ALIGN WITH OUR MISSION THROUGH THE PROVISION OF MONETARY SUPPORT TO OTHER CONSERVATION ORGANIZATIONS THROUGH OUR GRANT PROGRAM AS WELL AS HANDS ON CONSERVATION WORK WITHIN OUR LOCAL COMMUNITY. THESE PROGRAMS INCLUDE SUPPORT OF AVIAN RESEARCH & CONSERVATION INSTITUTE'S SWALLOW TAIL KITE AND SNAIL KITE PROGRAM AND THE BELIZE ZOO & TROPICAL EDUCATION CENTER'S JAGUAR CONSERVATION PROGRAMS. OUR STAFF WORKS DIRECTLY IN OUR COMMUNITY IN CONSERVATION PROGRAMS INCLUDING THE SWALLOW TAIL KITE PROGRAM IN ASSOCIATION WITH PALM BEACH COUNTY'S DEPARTMENT OF ENVIRONMENTAL PROTECTION, CORAL MONITORING OFF THE EAST COAST OF FLORIDA IN COOPERATION WITH THE FLORIDA WILDLIFE COMMISSION, CITIZEN SCIENCE PROGRAMS INCLUDING FROG WATCH AND OTHER SMALLER PROGRAMS THAT SUPPORT OUR MISSION. 230425 65731 EDUCATION PROGRAMS:THE ZOO ROLLED OUT A NEW APPROACH TO EDUCATION AND ENGAGEMENT AT THE ZOO DURING FY'23, REDEFINING AND RESTRUCTURING OUR EDUCATION PROGRAMS TO CREATE CONNECTIONS WITH ALL OUR AUDIENCES. WE PILOTED NEW PROGRAMMING WITH TWO NEIGHBORHOOD SCHOOLS WITH MORE PURPOSEFUL ALIGNMENT OF OUR PROGRAMMING WITH OUR MISSION OF CONSERVATION. 9839154 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 46 0 126 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X KATHLEEN BRELAND CFO 5615330887 1301 SUMMIT BOULEVARD WEST PALM BEACH FL 33405 MICHELE KESSLER CHAIRMAN 5.00 X X 0 0 0 LUIS J FERNANDEZ VICE CHAIRMAN 2.00 X X 0 0 0 GARY E KRIEGER TREASURER 3.00 X X 0 0 0 DANIEL J COMERFORD III PHD SECRETARY 4.00 X X 0 0 0 RUTH BAUM DIRECTOR 3.00 X 0 0 0 MAURA ZISKA CHRISTU DIRECTOR 2.00 X 0 0 0 MITCH QUAIN DIRECTOR 3.00 X 0 0 0 GUILLERMO PEREZ-VARGAS DIRECTOR 2.00 X 0 0 0 MATT VALLE DIRECTOR 4.00 X 0 0 0 KANE K BAKER DIRECTOR 1.00 X 0 0 0 MARILYN N BEUTTENMULLER ESQ DIRECTOR 1.00 X 0 0 0 WHITNEY WOOD BYLIN DIRECTOR 1.00 X 0 0 0 JULIE CONNORS DIRECTOR 1.00 X 0 0 0 DALE H COUDERT DIRECTOR 1.00 X 0 0 0 ROBERT B DUNKIN II DIRECTOR 1.00 X 0 0 0 MEI SZE GREENE DIRECTOR 1.00 X 0 0 0 SUSANNA POULSON HAGER DIRECTOR 1.00 X 0 0 0 CANDACE CANDY S HAMM DIRECTOR 1.00 X 0 0 0 GEORGE F LADDIE MERCK DIRECTOR 1.00 X 0 0 0 CAROLE MORAN DIRECTOR 1.00 X 0 0 0 STEPHEN E MYERS DIRECTOR 1.00 X 0 0 0 THOMAS TOM C QUICK DIRECTOR 2.00 X 0 0 0 SANDRA S ROONEY DIRECTOR 1.00 X 0 0 0 JOSH MCGRAW DIRECTOR 1.00 X 0 0 0 JONATHAN CLAY DIRECTOR 2.00 X 0 0 0 CAROLINE DEAN DIRECTOR 1.00 X 0 0 0 DEBORAH DAUMAN DIRECTOR 3.00 X 0 0 0 MARGO MCKNIGHT PRESIDENT/CEO 40.00 X 234422 0 7660 KATHLEEN BRELAND CHIEF FINANCIAL OFFICER 40.00 X 174604 0 5100 CASEY COY CHIEF OPERATING OFFICER 40.00 X 140304 0 5160 KAREN CARR HUEBBERS CHIEF DEVELOPMENT OFFICER (10/1/22 - 5/26/23) 40.00 X 133898 0 4013 683228 0 21933 4 0 1 0 CREATIVE EDGE PARTIES OF SOUTH FL LLC 31 NE 17TH ST UNIT 172 MIAMI FL 33132 CATERING SERVICES FOR ANNUAL GALA FUNDRA 127664 RANDY GILLMAN ENTERPRISES LLC 3718 INTERSTATE PARK RD NORTH RIVIERA BEACH FL 33404 HOLIDAY LIGHTING SUPPLIER/INSTALLER 117184 COMMUNITY COUNSELING SERVICE CO LLC 527 MADISON AVENUE FIFTH FLOOR NEW YORK NY 10022 FUNDRAISING CONSULTING SERVICES 116675 A-TEAM LANDSCAPE LLC PO BOX 212831 ROYAL PALM BEACH FL 33421 LANDSCAPE MANAGEMENT 104460 4 865351 2706808 1001682 5396911 445792 9970752 ZOO ADMISSIONS 713990 5698085 5698085 EDUCATION AND MISC 713990 65731 65731 5763816 285784 285784 15201 0 15201 15201 15201 339383 2706808 1529268 -1189885 -1189885 599924 0 599924 599182 742 15445592 6362998 742 -888900 19820 19820 25980 25980 861684 330045 411980 119659 3784146 3035435 377893 370818 89335 60569 20981 7785 632062 550002 56385 25675 337700 252386 48040 37274 12690 12690 47120 47120 371 371 736041 733235 2806 26613 11464 15149 174441 113428 41493 19520 734158 708049 19472 6637 70651 46276 11081 13294 1730853 1692504 36470 1879 670953 553038 36738 81177 OTHER 868284 323490 339298 205496 OUTSIDE SERVICES 792881 525761 30735 236385 ANIMAL FEED PROGRAM EXP 430679 430679 SPECIAL EVENTS - ZOO GU 328048 250506 77542 187951 187951 12562461 9839154 1502211 1221096 4596464 3055678 841304 2885521 196319 73909 637845 754290 54041262 26661717 28254378 27379545 5541458 6096323 3854139 5557197 43921907 45802463 1196442 783816 891241 1281466 1098380 117419 3186063 2182701 X 37684632 38903923 3051212 4715839 40735844 43619762 43921907 45802463 2883131 787 0 X X 0 1 X 1 0 X 4804287 5431122 6071735 7912119 9970752 34190015 4804287 5431122 6071735 7912119 9970752 34190015 34190015 344997 289269 293 30534 285784 950877 35140892 0.97290 0.96440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 35069 2192 37261 40398 -5329 35069 32326 8072 40398 30564 1762 32326 29976 588 30564 0.32906 0.67094 0 0 9500 9500 24573977 11597155 12976822 2239336 1775188 464148 27218449 13289374 13929075 27379545 COMMUNITY FOUNDATION ENDOWMENT 37261 CONSTRUCTION IN PROGRESS 5519936 5557197 CONSTRUCTION COSTS AND RETAINAGES PAYABLE 117419 117419 X 15583746 787 137738 138525 15445221 371 371 15445592 12699828 137738 137738 12562090 371 371 12562461 PART X, LINE 2: THE ORGANIZATION IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE PROVISIONS OF THE IRC TO MAINTAIN ITS EXEMPT STATUS. THE ORGANIZATION ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2023 AND 2022. BASED ON ITS EVALUATION, THE ORGANIZATION DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNT OF UNAMORTIZED TAXES WILL SIGNIFICANTLY INCREASE OR DECREASE. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO SEPTEMBER 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: IN KIND EXPENSE 137,738. PART XII, LINE 2D - OTHER ADJUSTMENTS: IN KIND EXPENSE 137,738. 1 0 0 0 0 0 0 0 0 0 CENTRAL AMERICA AND THE CARIBBEAN JAGUAR CONSERVATION PROGRAMS 25980 WIRE TRANSFER 0 FMV 1 0 0 0 0 0 0 PART I, LINE 2: THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES IS RESPONSIBLE FOR MONITORING THE FINANCIAL ACTIVITIES OF ITS RECIPIENTS TO ENSURE PROPER STEWARDSHIP OF SPONSOR FUNDS. THE FOLLOWING INTERNAL AND FINANCIAL CONTROLS ARE IN PLACE: 1) PROPER AND ADEQUATE FINANCIAL RECORDS FOR BOTH THE RECEIPT AND USE OF ALL FUNDS TOGETHER WITH AUDIT TRAILS OF DECISIONS MADE; 2) RECORDS OF INTERNATIONAL TRANSACTIONS ARE SUFFICIENTLY DETAILED TO VERIFY THAT FUNDS HAVE BEEN SPENT PROPERLY AS INTENDED AND IN A MANNER CONSISTENT WITH THE PURPOSE AND OBJECTIVES OF THE ORGANIZATION GIVEN; 3) CAREFUL CONSIDERATION IS GIVEN TO WHAT DUE DILIGENCE, MONITORING AND VERIFICATION OF USE OF FUNDS ARE NEEDED TO MEET THEIR LEGAL DUTIES; 4) TAKEN REASONABLE AND APPROPRIATE STEPS TO KNOW WHO THEIR BENEFICIARIES ARE; 5) CARRIED OUT APPROPRIATE CHECKS WHERE THE RISKS ARE HIGH AND HAVE CLEAR BENEFICIARY SELECTION CRITERIA WHICH ARE CONSISTENTLY APPLIED. PART III ACCOUNTING METHOD: GALA 2853136 2548823 304313 542771 182694 29350 645656 DO AT THE ZOO 193055 157985 35070 8420 37966 6300 76111 3046191 2706808 339383 551191 220660 35650 721767 1529268 -1189885 1 AVIAN RESEARCH & CONSERVATION INSTITUTE 1024 NE 9TH AVENUE GAINESVILLE FL 326015191 593455864 501 (C)(3) 19820 0 SWALLOW TAIL & SNAIL KITE CONSERVATION PROGRAMS 1 X X X X X 0 0 0 0 0 0 0 0 0 MARGO MCKNIGHT PRESIDENT/CEO 234422 0 0 0 0 0 6700 0 960 0 242082 0 0 0 KATHLEEN BRELAND CHIEF FINANCIAL OFFICER 174604 0 0 0 0 0 5100 0 0 0 179704 0 0 0 X 1 28500 FAIR MARKET VALUE X 10 308054 FAIR MARKET VALUE X FOOD/DINING 15 60238 FAIR MARKET VALUE X TRAVEL & ENT 3 36550 FAIR MARKET VALUE X MISCELLANEOUS 2 12450 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: DONATION LINE PROVIDES AN ADMINISTRATIVE SERVICE TO THE ORGANIZATION BY FACILITATING DONATIONS OF NON-CASH ITEMS. A PORTION OF THE DONATION IS RETAINED BY DONATION LINE AS COMPENSATION FOR THE SERVICE. THE ORGANIZATION DID NOT HAVE ANY SUCH DONATIONS IN DURING THE FISCAL YEAR ENDING SEPTEMBER 30, 2023. ADDITIONALLY, JPMORGAN CHASE, INVESTMENT BANK COMPANY, PROVIDES INVESTMENT BROKER SERVICES TO THE ORGANIZATION AND THEREBY HANDLES THE SALE OF ALL SECURITIES THE ORGANIZATION RECEIVES AS NON-CASH GIFTS & RECEIPTS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PROCESS FOR REVIEW AND ACCEPTANCE OF THE FORM 990 IS AS FOLLOWS: 1. THE COMPLETED FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER AND THE CFO. IF CHANGES ARE REQUIRED, THOSE CHANGES ARE COMMUNICATED IN WRITING TO THE ORGANIZATION'S TAX PREPARER. 2. THE FORM 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE MEMBERS AND ANY REQUIRED REVISIONS ARE COMMUNICATED IN WRITING TO THE ORGANIZATION'S TAX PREPARER. 3. THE FORM 990 IS THEN SUBMITTED TO THE EXECUTIVE COMMITTEE MEMBERS FOR ACCEPTANCE AND APPROVAL. 4. IF THERE ARE ANY REQUESTS FOR REVISIONS, THEY WILL BE VETTED THROUGH THE FINANCE COMMITTEE TO DETERMINE IF REVISIONS ARE REQUIRED. 5. IF REVISIONS ARE MADE, AN ADDITIONAL E-MAIL NOTIFICATION WILL BE DISTRIBUTED TO ALL BOARD MEMBERS WITH A DIGITAL COPY OF THE FORM 990 WITH THE APPLICABLE CHANGES. 6. AN E-MAIL NOTIFICATION IS THEN SENT TO ALL BOARD MEMBERS INCLUDING A DIGITAL VERSION OF THE FORM 990 FOR EACH MEMBER'S REVIEW. 7. THE FORM 990 WILL BE SIGNED BY THE CFO AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD IS PROVIDED WITH A CONFLICT OF INTEREST QUESTIONNAIRE BY WHICH TO ATTEST TO ANY CONFLICTS THAT THEY MAY HAVE INCLUDING ANY FINANCIAL RAMIFICATIONS OF SUCH CONFLICTS OR CONFIRMING THAT NO SUCH CONFLICTS EXIST. OFFICERS AND EMPLOYEES ARE INFORMED UPON HIRING TO DISCLOSE CONFLICTS OR POTENTIAL CONFLICTS TO THE CFO AS SOON AS POSSIBLE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S HUMAN RESOURCE (HR) COMMITTEE IS INSTRUMENTAL IN SETTING SALARIES FOR KEY POSITIONS WITHIN THE ORGANIZATION. THE HR COMMITTEE USES SALARY SURVEY DATA AVAILABLE THROUGH THE ASSOCIATION OF ZOOS AND AQUARIUMS (AZA), THE NATIONAL ACCREDITATION ORGANIZATION FOR ZOOS IN THE UNITED STATES. THE COMMITTEE LOOKS AT COMPARABLY SIZED ORGANIZATIONS WITHIN THE AZA TO BENCHMARK OUR POSITIONS AGAINST IN DETERMINING THE PROPER COMPENSATION PACKAGES. IN ADDITION, WE LOOK AT COMPARABLE JOBS, IF POSSIBLE, WITHIN THE LOCAL MARKETPLACE AND AT OTHER NON-PROFITS USING PERSONAL CONTACTS WITHIN THESE ORGANIZATIONS. FOR THE KEY POSITIONS WITHIN THE ORGANIZATION, THE HR COMMITTEE PROVIDES THIS DATA TO THE FINANCE AND/OR EXECUTIVE COMMITTEE IN ORDER TO SET THE COMPENSATION PACKAGE. ON AN ANNUAL BASIS, THE CFO WORKS WITH THE CEO AND THE KEY MANAGERS TO DEVELOP COMPENSATION BUDGETS FOR THE FOLLOWING YEAR. ANY WAGE INCREASES, ADDITIONAL STAFFING OR CHANGES IN COMPENSATION ARE ADDRESSED IN THE BUDGET AT AN INDIVIDUAL EMPLOYEE LEVEL. THE COMPENSATION BUDGET IS PRESENTED FIRST TO THE FINANCE COMMITTEE; APPROVALS ARE THEN REQUIRED THROUGH THE EXECUTIVE COMMITTEE PRIOR TO PRESENTATION TO THE FULL BOARD FOR ADOPTION. ANY SIGNIFICANT CHANGES BETWEEN BUDGETING CYCLES MUST HAVE HR, FINANCE AND EXECUTIVE COMMITTEE APPROVALS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION POSTS BOTH ITS AUDITED FINANCIAL STATEMENTS AND ITS 990 TAX RETURNS ON ITS WEBSITE AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THEIR OFFICE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE YEAR.