COSLEY FOUNDATION INC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- COSLEY FOUNDATION INC (EIN 36-3461739)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-08-27
- IRS object ID
- 201842399349300249
- Schema version
- 2017v2.3
- 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 D
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-08-27T13:36:24-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 | 6306654710 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 EAST WESLEY STREET | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SCOTT SHORNEY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6306654710 | PhoneNum |
| Signature | 2018-08-02 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD J AMEN CPA | PreparerPersonNm |
| PTIN | P01495944 | PTIN |
| Phone | 6303931483 | PhoneNum |
| Preparation | 2018-08-27 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | SCOTT SHORNEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 380 S MAIN PLACE | AddressLine1Txt |
| City | CAROL STREAM | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60188 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $743,209 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1985 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE FOUNDATION WILL ENGAGE IN FUNDRAISING ACTIVITIES TO BENEFIT, AND WILL COLLECT, HOLD AND PAY CONTRIBUTIONS TO SUPPORT THE ACTIVITIES OF THE COSLEY ZOO, INCLUDING MAINTAINING THE FACILITY'S HISTORIC RAILROAD STATION, BARN, AVIARIES, OTHER BUILDINGS AND GROUNDS; FEEDING AND VETERINARY CARE OF ANIMALS; PURCHASE OR OTHER ACQUISITION OF NEW ANIMALS; AND SPONSORING OF EDUCATIONAL PROGRAMS SUCH AS ANIMAL CARE CLINICS, CRAFT DEMONSTRATIONS, AND OTHER EDUCATION CLASSES. THE COSLEY FOUNDATION, INC. WILL ALSO SPONSOR, COORDINATE AND PROVIDE SEED MONEY FOR CERTAIN FUND RAISING ACTIVITIES AT THE COSLEY ANIMAL ZOO. THE FOUNDATION ALSO SPONSORS A GOLF OUTING BENEFITTING THE COSLEY ANIMAL ZOO. ULTIMATELY, THE AIM OF THE FOUNDATION IS TO PROVIDE COSLEY ZOO WITH A STABLE, ASCERTAINABLE FUNDING BASE AND TO LIGHTEN OR RELIEVE THE FINANCIAL BURDEN ON THE WHEATON PARK DISTRICT OF MAINTAINING AND OPERATING THE ZOO. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $109,331 | PYContributionsGrantsAmt |
| CY Contributions Grants | $225,205 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $668 | PYInvestmentIncomeAmt |
| CY Investment Income | $615 | CYInvestmentIncomeAmt |
| PY Other Revenue | $268,630 | PYOtherRevenueAmt |
| CY Other Revenue | $257,431 | CYOtherRevenueAmt |
| PY Total Revenue | $378,629 | PYTotalRevenueAmt |
| CY Total Revenue | $483,251 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $320,750 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $128,886 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $113,251 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $102,117 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $35,300 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $65,281 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $55,783 | PYOtherExpensesAmt |
| CY Other Expenses | $44,783 | CYOtherExpensesAmt |
| PY Total Expenses | $489,784 | PYTotalExpensesAmt |
| CY Total Expenses | $311,086 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$111,155 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $172,165 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $847,153 | TotalAssetsBOYAmt |
| Total Assets EOY | $841,673 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $269,445 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $91,800 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $577,708 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $749,873 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROMOTE UNDERSTANDING OF THE RELATIONSHIP AMONG HUMANS, ANIMALS AND THE ENVIRONMENT THROUGH RECREATION, EDUCATION AND WILDLIFE CONSERVATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $126,886 | ExpenseAmt |
| Grant | $126,886 | GrantAmt |
| Desc | THE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,000 | ExpenseAmt |
| Grant | $2,000 | GrantAmt |
| Desc | THE FOUNDATION, IN ACCORDANCE WITH A DONOR'S WISHES, IS PROVIDING ONE SCHOLARSHIP IN MEMORY OF THE FORMER PRESIDENT OF THE FOUNDATION. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $128,886 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | 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 |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| 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 | false | 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 | Yes (true) | 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 With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| 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 |
| Quid Pro Quo Contributions | Yes (true) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (true) | QuidProQuoContriDisclInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | 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 |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL BENARD | PersonNm |
| Phone | 6306654710 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 102 E WESLEY STREET | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt |
|---|---|---|---|---|---|---|---|
| MICHAEL BENARD | |||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $192,232 | $21,975 | |
| LARRY KMIECIK | |||||||
| VICE PRESIDE | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| SANDY PASZCZAK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SCOTT SHORNEY | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRANDON JANOWIAK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| SUSAN VARCAK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| FRANK PANZECA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MIKE WINTERS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | 1.00 | |
| LARRY WORK | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Reportable Comp Rltd Org | $192,232 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $21,975 | TotalOtherCompensationAmt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Membership Dues | $32,782 | MembershipDuesAmt |
| Fundraising | $59,554 | FundraisingAmt |
| All Other Contributions | $132,869 | AllOtherContributionsAmt |
| Noncash Contributions | $19,804 | NoncashContributionsAmt |
| Total Contributions | $225,205 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $615 | TotalRevenueColumnAmt |
| Exclusion | $615 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $334,188 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $59,554 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $187,856 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $146,332 | TotalRevenueColumnAmt |
| Exclusion | $146,332 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $182,756 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $72,102 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $110,654 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $110,654 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $445 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $445 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $445 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $483,251 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $111,099 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $146,947 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,886 | TotalAmt |
| Program Services | $126,886 | ProgramServicesAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,000 | TotalAmt |
| Program Services | $2,000 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,117 | TotalAmt |
| Management And General | $80,269 | ManagementAndGeneralAmt |
| Fundraising | $21,848 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,500 | TotalAmt |
| Management And General | $4,500 | ManagementAndGeneralAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,300 | TotalAmt |
| Fundraising | $35,300 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,028 | TotalAmt |
| Management And General | $16,028 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,605 | TotalAmt |
| Management And General | $3,605 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| RECOGNITION MIXER | $8,133 | $8,133 | |
| CONTRACTUAL OTHER | $4,506 | $4,506 | |
| BOARD EXPENSES | $2,970 | $2,970 | |
| GENERAL SUPPLIES | $2,387 | $2,387 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,654 | TotalAmt |
| Management And General | $2,654 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $311,086 | TotalAmt |
| Program Services | $128,886 | ProgramServicesAmt |
| Management And General | $116,919 | ManagementAndGeneralAmt |
| Fundraising | $65,281 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $627,927 | BOYAmt |
| EOY | $474,452 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $172,228 | BOYAmt |
| EOY | $329,938 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,171 | BOYAmt |
| EOY | $19,539 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,227 | BOYAmt |
| EOY | $17,744 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $600 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $847,153 | BOYAmt |
| EOY | $841,673 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $267,695 | BOYAmt |
| EOY | $91,800 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,750 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $269,445 | BOYAmt |
| EOY | $91,800 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $494,602 | BOYAmt |
| EOY | $572,778 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,106 | BOYAmt |
| EOY | $177,095 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $577,708 | BOYAmt |
| EOY | $749,873 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $847,153 | BOYAmt |
| EOY | $841,673 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $172,165 | ReconcilationRevenueExpnssAmt |
| 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 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 366006155 | EIN |
| Organization Type | 6 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $126,886 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $126,886 | 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 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 3 | THE 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 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 PROMOTE THE UNDERSTANDING OF THE RELATIONSHIP AMONG HUMANS, ANIMALS, AND THE ENVIRONMENT THROUGH RECREATION, EDUCATION, AND WILDLIFE CONSERVATION. IF THE FOUNDATION DID NOT EXIST TO PROVIDE THESE SERVICES ON THE DISTRICT'S BEHALF, THESE UNDERTAKINGS WOULD OTHERWISE BE PROVIDED BY THE WHEATON PARK DISTRICT. |
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 D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Rev Etc Audited Fincl Stmt | $752,829 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $9,620 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $259,958 | OtherRevenueAmt |
| Revenue Not Reported | $269,578 | RevenueNotReportedAmt |
| Revenue Subtotal | $483,251 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $483,251 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $580,664 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $9,620 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $259,958 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $269,578 | ExpensesNotReportedAmt |
| Expenses Subtotal | $311,086 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $311,086 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | FUNDRAISING EVENTS 187,856 COST OF GOODS SOLD 72,102 |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | FUNDRAISING EVENTS 187,856 COST OF GOODS SOLD 72,102 |
| SCHEDULE D, PAGE 4, PART XIII | PART XI AND PART XII LINE 2D INCLUDES DIRECT EXPENSES OF FUNDRAISING EVENTS OF 187,856 AND COST OF GOODS SOLD OF 67,534 WHICH ARE REPORTED AS REDUCTIONS OF REVENUE ON THE FORM 990 PART VII AND EXPENSES IN THE AUDIT REPORT. |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agrmt Prof Fundraising Acty | false | AgrmtProfFundraisingActyInd |
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | CHRISTMAS SALES | Event1Nm |
| Gross Receipts Event1 | $197,328 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $7,650 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $189,678 | GrossRevenueEvent1Amt |
| Other Direct Expenses Event1 | $95,575 | OtherDirectExpensesEvent1Amt |
| Event2 | RUN FOR THE ANI | Event2Nm |
| Gross Receipts Event2 | $97,593 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $32,685 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $64,908 | GrossRevenueEvent2Amt |
| Food And Beverage Event2 | $1,185 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $40,363 | OtherDirectExpensesEvent2Amt |
| Other Events Total | 3 | OtherEventsTotalCnt |
| Gross Receipts Other Events | $98,821 | GrossReceiptsOtherEventsAmt |
| Charitable Contri Other Events | $19,219 | CharitableContriOtherEventsAmt |
| Gross Revenue Other Events | $79,602 | GrossRevenueOtherEventsAmt |
| Food And Beverage Other Events | $18,619 | FoodAndBeverageOtherEventsAmt |
| Oth Direct Expnss Other Events | $32,114 | OthDirectExpnssOtherEventsAmt |
| Gross Receipts Total | $393,742 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $59,554 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $334,188 | GrossRevenueTotalEventsAmt |
| Food And Beverage Total Events | $19,804 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $168,052 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $187,856 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $146,332 | 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 EAST WESLEY STREET | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 366006155 | RecipientEIN |
| Cash Grant | $126,886 | CashGrantAmt |
| Valuation Method Used | COST | ValuationMethodUsedDesc |
| Non Cash Assistance | CAPITAL EXPENSE | NonCashAssistanceDesc |
| Purpose Of Grant | COMPLETION OF PLAN | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 4, PART IV | FormAndLineReferenceDesc |
| Explanation | THE 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 ZOO | ExplanationTxt |
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 BENARD | PersonNm |
| Title | SECRETARY | TitleTxt |
| Compensation Based On Rltd Orgs | $192,232 | CompensationBasedOnRltdOrgsAmt |
| Nontaxable Benefits Rltd Orgs | $21,975 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Rltd Orgs | $214,207 | TotalCompensationRltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 | FUNDRAISING EVENTS 187,856 COST OF GOODS SOLD 72,102 FUNDRAISING EVENTS -187,856 COST OF GOODS SOLD -72,102 |
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 | 855 WEST PRAIRIE AVENUE | AddressLine1Txt |
| City | WHEATON | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60187 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 366006155 | EIN |
| Primary Activities | PROGRAM | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| 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 | false | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WHEATON PARK DISTRICT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $126,886 | InvolvedAmt |
| Method Of Amount Determination | CASH TRANSFERS | MethodOfAmountDeterminationTxt |
Comments