COSLEY FOUNDATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
COSLEY FOUNDATION INC (EIN 36-3461739)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-08-25
IRS object ID
202212379349301756
Schema version
2021v4.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-08-25T16:20:16-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN364133681PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1LAUTERBACH & AMEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1668 N RIVER RDAddressLine1Txt
CityNAPERVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP60563ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN363461739EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1COSLEY FOUNDATION INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlCOSLBusinessNameControlTxt
Phone6306654710PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1102 EAST WESLEY STREETAddressLine1Txt
CityWHEATONCityNm
State AbbreviationILStateAbbreviationCd
ZIP60187ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATT SZAFRANSKIPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6306654710PhoneNum
Signature2022-06-18SignatureDt

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMATTPersonFirstNm
Person LastSZAFRANSKIPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonRONALD J AMEN CPAPreparerPersonNm
PTINP01495944PTIN
Phone6304166900PhoneNum
Preparation2022-08-25PreparationDt
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATT SZAFRANSKIPrincipalOfficerNm
Gross Receipts$1,094,422GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.COSLEYZOO.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1985FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTHE 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 TREES 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 ZOO'S CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOO'S 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 CONSERVATActivityOrMissionDesc
Voting Members Governing Body9VotingMembersGoverningBodyCnt
Voting Members Independent8VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers207TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$421,978PYContributionsGrantsAmt
CY Contributions Grants$503,820CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$556PYInvestmentIncomeAmt
CY Investment Income$380CYInvestmentIncomeAmt
PY Other Revenue$199,949PYOtherRevenueAmt
CY Other Revenue$295,626CYOtherRevenueAmt
PY Total Revenue$622,483PYTotalRevenueAmt
CY Total Revenue$799,826CYTotalRevenueAmt
PY Grants And Similar Paid$108,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$131,724CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$89,172PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$99,484CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$47,669CYTotalFundraisingExpenseAmt
PY Other Expenses$128,134PYOtherExpensesAmt
CY Other Expenses$157,742CYOtherExpensesAmt
PY Total Expenses$325,306PYTotalExpensesAmt
CY Total Expenses$388,950CYTotalExpensesAmt
PY Revenues Less Expenses$297,177PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$410,876CYRevenuesLessExpensesAmt
Total Assets BOY$1,410,017TotalAssetsBOYAmt
Total Assets EOY$1,841,795TotalAssetsEOYAmt
Total Liabilities BOY$43,940TotalLiabilitiesBOYAmt
Total Liabilities EOY$64,842TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,366,077NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,776,953NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionMISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. VISION: EMPOWERING CHANGE THROUGH CONSERVATION ACTION AND ENGAGEMENT.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$129,724ExpenseAmt
Grant$129,724GrantAmt
DescTHE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. THE ZOO'S OPERATIONS INCLUDE FREE ADMISSION TO ALL CHILDREN UNDER THE AGE OF 18 Y/O, REGARDLESS OF RESIDENCE WITHIN 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 WORLD'S 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

FieldValueIRS element (for citing)
Expense$2,000ExpenseAmt
Grant$2,000GrantAmt
DescTHE FOUNDATION, IN ACCORDANCE WITH A DONOR'S WISHES, IS PROVIDING ONE SCHOLARSHIP IN MEMORY OF THE FORMER PRESIDENT OF THE FOUNDATION.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$122,574ExpenseAmt
DescTHE FOUNDATION PROVIDES FINANCIAL SUPPORT FOR THE ADVANCEMENT OF THE ZOO'S CAPITAL MASTER PLAN. THE FOUNDATION INVESTS IN DONOR RELATIONSHIP BUILDING AND THE ENGAGEMENT OF SUBJECT MATTER EXPERTS TO PREPARE FOR THE FIRST PHASE OF OUR MASTER PLAN: A NEW AND VASTLY IMPROVED PARKING LOT.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
Expense$10,720ExpenseAmt
DescEMPLOYEE SALARIESDesc
FieldValueIRS element (for citing)
Total Other Prog Srvc Expense$10,720TotalOtherProgSrvcExpenseAmt
Total Program Service Expenses$265,018TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgYes (true)TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members9GoverningBodyVotingMembersCnt
Independent Voting Member8IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonMICHAEL BENARDPersonNm
Phone6306654710PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1102 E WESLEY STREETAddressLine1Txt
CityWHEATONCityNm
State AbbreviationILStateAbbreviationCd
ZIP60187ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
MICHAEL BENARD
SECRETARY1.00Yes (X)Yes (X)$0$210,543$15,552
JENNIFER CLARK
DIRECTOR1.00Yes (X)$0$0$0
PHYLLIS GEYER
DIRECTOR1.00Yes (X)$0$0$0
RACHEL ITTNER
DIRECTOR1.00Yes (X)$0$0$0
LARRY KMIECIK
DIRECTOR1.00Yes (X)$0$0$0
SHAYNE PURDUE
VICE PRESIDE1.00Yes (X)Yes (X)$0$0$0
ASHLEY RABATIC
DIRECTOR1.00Yes (X)$0$0$0
ADAM SHARPEE
TREASURER1.00Yes (X)Yes (X)$0$0$0
MATT SZAFRANSKI
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
SUSAN VARCAK
DIRECTOR1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Tot Reportable Comp Rltd Org$210,543TotReportableCompRltdOrgAmt
Total Other Compensation$15,552TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Membership Dues$59,369MembershipDuesAmt
Fundraising$77,456FundraisingAmt
All Other Contributions$366,995AllOtherContributionsAmt
Noncash Contributions$20,768NoncashContributionsAmt
Total Contributions$503,820TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$380TotalRevenueColumnAmt
Exclusion$380ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$336,121FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$77,456ContriRptFundraisingEventAmt
Fundraising Direct Expenses$199,527FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$136,594TotalRevenueColumnAmt
Exclusion$136,594ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$253,601GrossSalesOfInventoryAmt
Cost Of Goods Sold$95,069CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$158,532TotalRevenueColumnAmt
Related Or Exempt Func Income$158,532RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business900099BusinessCd
Total Revenue Column$500TotalRevenueColumnAmt
Related Or Exempt Func Income$500RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$500OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$799,826TotalRevenueColumnAmt
Related Or Exempt Func Income$159,032RelatedOrExemptFuncIncomeAmt
Exclusion$136,974ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$129,724TotalAmt
Program Services$129,724ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$2,000TotalAmt
Program Services$2,000ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$99,484TotalAmt
Program Services$10,720ProgramServicesAmt
Management And General$42,882ManagementAndGeneralAmt
Fundraising$45,882FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,600TotalAmt
Management And General$1,600ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,700TotalAmt
Management And General$4,700ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$11,419TotalAmt
Management And General$11,419ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$1,787TotalAmt
Fundraising$1,787FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
CONTRACTUAL OTHER$120,124$120,124
CREDIT CARD PROCESSING$11,752$11,752
GENERAL SUPPLIES$3,327$2,450$877
DUES AND SUBSCRIPTIONS$1,916$1,916

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,117TotalAmt
Management And General$1,117ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$388,950TotalAmt
Program Services$265,018ProgramServicesAmt
Management And General$76,263ManagementAndGeneralAmt
Fundraising$47,669FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,002,518BOYAmt
EOY$1,439,806EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$264,579BOYAmt
EOY$265,296EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$132,858BOYAmt
EOY$117,978EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$10,062BOYAmt
EOY$18,715EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,410,017BOYAmt
EOY$1,841,795EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$43,940BOYAmt
EOY$64,842EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$43,940BOYAmt
EOY$64,842EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,106,149BOYAmt
EOY$1,484,180EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$259,928BOYAmt
EOY$292,773EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,366,077BOYAmt
EOY$1,776,953EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,410,017BOYAmt
EOY$1,841,795EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$410,876ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type3 Func IntYes (X)SupportingOrgType3FuncIntInd
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1WHEATON PARK DISTRICT OWNERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN366006155EIN
Organization Type6OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$129,724SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$129,724SupportSumAmt
Other Support Sum$0OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationYes (true)SuprtOrgNoIRSDeterminationInd
Supported Org Section C456falseSupportedOrgSectionC456Ind
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp

FieldValueIRS element (for citing)
Timely Provided DocumentsYes (true)TimelyProvidedDocumentsInd
Officers Close RelationshipYes (true)OfficersCloseRelationshipInd
Supported Org Voice InvestmentYes (true)SupportedOrgVoiceInvestmentInd

Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp

FieldValueIRS element (for citing)
Activities TestYes (X)ActivitiesTestInd
Governmental EntityYes (X)GovernmentalEntityInd
Activities Further Exempt PrpsYes (true)ActivitiesFurtherExemptPrpsInd
Activities Engaged Org InvlmntYes (true)ActivitiesEngagedOrgInvlmntInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, SECTION A, LINE 2THE ORGANIZATION'S 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 3THE WHEATON PARK DISTRICT HAD A SIGNIFICANT VOICE IN THE COSLEY FOUNDATION'S INVESTMENT POLICIES AND IN DIRECTING THE USE OF ITS 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 FOUNDATION'S BYLAWS WHICH FACILITATE AN ONGOING, CLOSE AND CONTINUOUS WORKING RELATIONSHIP.
PART IV, SECTION E, LINE 1CTHE 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 2ATHE 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 2BTHE COSLEY FOUNDATION EXISTS TO SUPPORT THE COSLEY ZOO'S 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 FOUNDATION'S SUPPORT.

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Rev Etc Audited Fincl Stmt$799,826TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal$799,826RevenueSubtotalAmt
Total Revenue Per Form990$799,826TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$388,950TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$388,950ExpensesSubtotalAmt
Total Expenses Per Form990$388,950TotalExpensesPerForm990Amt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1CHRISTMAS SALESEvent1Nm
Gross Receipts Event1$263,507GrossReceiptsEvent1Amt
Charitable Contri Event1$5,800CharitableContriEvent1Amt
Gross Revenue Event1$257,707GrossRevenueEvent1Amt
Other Direct Expenses Event1$128,717OtherDirectExpensesEvent1Amt
Event2COSLEY CLASSICEvent2Nm
Gross Receipts Event2$76,562GrossReceiptsEvent2Amt
Charitable Contri Event2$45,426CharitableContriEvent2Amt
Gross Revenue Event2$31,136GrossRevenueEvent2Amt
Other Direct Expenses Event2$38,987OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$73,508GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$26,230CharitableContriOtherEventsAmt
Gross Revenue Other Events$47,278GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$31,823OthDirectExpnssOtherEventsAmt
Gross Receipts Total$413,577GrossReceiptsTotalAmt
Charitable Contributions Tot$77,456CharitableContributionsTotAmt
Gross Revenue Total Events$336,121GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$199,527OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$199,527DirectExpenseSummaryEventsAmt
Net Income Summary$136,594NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1WHEATON PARK DISTRICTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1102 EAST WESLEY STREETAddressLine1Txt
CityWHEATONCityNm
State AbbreviationILStateAbbreviationCd
ZIP60187ZIPCd
FieldValueIRS element (for citing)
Recipient EIN366006155RecipientEIN
Cash Grant$129,724CashGrantAmt
Valuation Method UsedCOSTValuationMethodUsedDesc
Non Cash AssistanceCAPITAL EXPENSENonCashAssistanceDesc
Purpose Of GrantCOMPLETION OF PLANPurposeOfGrantTxt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 4, PART IVFormAndLineReferenceDesc
ExplanationTHE FOUNDATION PROVIDED A CASH GRANT TO HELP IT SUPPORT THE PARK DISTRICT'S MANAGEMENT OF THE COSLEY ZOO. PART II, LINE 1, COLUMN (H): NAME OF ORGANIZATION OR GOVERNMENT: WHEATON PARK DISTRICT (H) PURPOSE OF GRANT OR ASSISTANCE: PROVIDE FOR COMPLETION OF A MASTER PLAN, INCLUDING MAJOR IMPROVEMENTS, ADDITIONS, AND GENERAL FINANCIAL SUPPORT TO THE COSLEY ZOOExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonMICHAEL BENARDPersonNm
TitleSECRETARYTitleTxt
Compensation Based On Rltd Orgs$210,543CompensationBasedOnRltdOrgsAmt
Nontaxable Benefits Rltd Orgs$15,552NontaxableBenefitsRltdOrgsAmt
Total Compensation Rltd Orgs$226,095TotalCompensationRltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4ATHE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. THE ZOO'S OPERATIONS INCLUDE FREE ADMISSION TO ALL CHILDREN UNDER THE AGE OF 18 Y/O, REGARDLESS OF RESIDENCE WITHIN 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 WORLD'S 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 4DEMPLOYEE SALARIES
FORM 990, PAGE 6, PART VI, LINE 11BMANAGEMENT WAS PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 12CTHE 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 19THE 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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1WHEATON PARK DISTRICTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1855 WEST PRAIRIE AVENUEAddressLine1Txt
CityWHEATONCityNm
State AbbreviationILStateAbbreviationCd
ZIP60187ZIPCd
FieldValueIRS element (for citing)
EIN366006155EIN
Primary ActivitiesPROGRAMPrimaryActivitiesTxt
Legal Domicile StateILLegalDomicileStateCd
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (true)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1WHEATON PARK DISTRICTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeBTransactionTypeTxt
Method Of Amount DeterminationCASH TRANSFERSMethodOfAmountDeterminationTxt

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