2014-02-14T13:28:43-06:00 2013-09-30 LANE GORMAN TRUBITT PLLC 2626 HOWELL STREET SUITE 700 DALLAS TX 752044064 990 2012-10-01 750964982 DALLAS ZOOLOGICAL SOCIETY % BARBARA CHRIST DALL 4695547400 650 SOUTH RL THORNTON FREEWAY Suite DALLAS TX 752032996 MICHAEL MEADOWS 4695547400 2014-02-17 true James Youngblood 2148717500 2012 2015-11-30 17:44:51Z MICHAEL MEADOWS 650 SOUTH RL THORNTON FWY DALLAS TX 75203 6474571 false X WWW.DALLASZOO.COM X 1955 TX SUPPORT OF THE DALLAS ZOO AS AN OUTSTANDING CENTER OF EDUCATION, ENTERTAINMENT AND WILDLIFE CONSERVATION THROUGH FUNDRAISING, VOLUNTEERISM, PUBLIC PROMOTION, AND ENHANCING THE VISITOR EXPERIENCE. 55 55 31 550 0 4492294 4959238 1097281 1134770 5213 0 70563 -120892 5665351 5973116 538568 509294 0 0 1836844 2083405 129787 43290 921196 3685643 3101874 6190842 5737863 -525491 235253 8525872 9127808 653714 1043553 7872158 8084255 X SUPPORT OF THE DALLAS ZOO AS AN OUTSTANDING CENTER OF EDUCATION, ENTERTAINMENT AND WILDLIFE CONSERVATION THROUGH FUNDRAISING, VOLUNTEERISM, PROMOTING PUBLIC AWARENESS AND PARTICIPATION, AND ENHANCING THE VISITOR EXPERIENCE. false false 1850125 509294 DALLAS ZOO GENERAL SUPPORT - this program service activity includes support of specific zoo projects, including demo of the Large Mammal Building, design of the new Education Complex, design of Zoo expansions, and grants to Dallas Zoo Management, Inc. for support of zoo operations. 1099320 10000 MARKETING EXPENDITURES TO SUPPORT THE DALLAS ZOO 873041 2666593 MEMBERSHIP ACTIVITIES - DALLAS ZOO EXPENDITURES RELATED TO MAINTAINING 19,376 MEMBERSHIPS 186044 57338 VOLUNTEER SERVICES FOR DALLAS ZOO 107761 1124770 CONCESSIONS - FOOD AND GIFT SHOP 293805 1182108 4116291 true true false true false false false false false false true false false false true true false true false false false false false true true false false true false true false false false false false false false false true false false false false true true true false false true X 40 0 true 31 true false false false false false true true false false false false X 55 55 false false false false true true true true true false false true true true true true true true true false X BARBARA CHRIST 4695547400 650 SOUTH RL THORNTON FWY DALLAS TX 75203 X JENNIFER BURR ALTABEF 3.0 1.0 X X WILL C BEECHERL 1.0 0.0 X BRICE BEAIRD 2.0 0.0 X DAVID W BIEGLER 1.5 0.0 X JOHN BITTNER 2.0 0.0 X DIANE BRIERLEY 2.0 0.0 X X THOMAS F ALLEN JR 1.0 0.0 X MARTHA D FORDYCE 1.0 0.0 X THOMAS W CODD JR 1.0 0.0 X CHARLIE W CHEN 1.5 0.0 X KURT EICHENWALD 0.5 0.0 X EDWARD P OAKLEY 1.0 0.0 X EMILY CORRIGAN 1.0 0.0 X KAREN DRAYER 1.0 0.0 X LOIS FINKELMAN 1.0 0.0 X STEVEN DURHAM 1.5 0.0 X JENNIFER EAGLE 2.0 0.0 X X NEVIN GRINNELL 1.5 0.0 X ELBA GARCIA DDS 0.5 0.0 X SARAH LOSINGER 1.5 0.0 X GINA GINSBURG 1.0 0.0 X RICHARD S GEIGER 1.5 0.0 X DENISE GLAZER 1.5 0.0 X G MICHAEL GRUBER 1.5 0.0 X CINDY M GUMMER 1.5 0.0 X KEVIN HANRAHAN 1.5 0.0 X DAWN MOORE 1.0 0.0 X DOUG HOUSER 1.5 0.0 X LYNDON S JOHNSON 1.5 0.0 X JOHN P KINCADE 1.5 0.0 X RICHARD O KOPF 1.5 0.0 X MICHAEL F MCGLOTHLIN 1.5 0.0 X JOHN I LEVY 3.5 2.0 X X CHELEN MOORE 1.5 0.0 X DOUGLAS E RABE 1.0 0.0 X ROBERT B LITTLE 1.5 0.0 X WILLIAM MONTGOMERY 1.5 0.0 X RUTH O'DONNELL MUTCH 1.5 0.0 X THERESA REMER 1.5 0.0 X CARTER WOOD 1.5 0.0 X STEPHEN B L PENROSE 2.0 0.0 X X LYNN RUPP 1.5 0.0 X MARIA M PLANKINTON 1.5 0.0 X BRAD REJEBIAN 1.5 0.0 X DARREL RICE 1.0 0.0 X CHERYL LEWIS RICHARDS 1.5 0.0 X JUSTIN A SHIPLEY 1.5 0.0 X MARK S WALSH 1.0 0.0 X MATTHEW SIMON 1.5 0.0 X GLORIA MCCALL SNEAD 1.5 0.0 X THOMAS H STEWART 1.0 0.0 X PATTY STONE 1.0 0.0 X ELLEN N WINSPEAR 1.0 0.0 X EMILY VAFA 1.5 0.0 X GAYLA VON EHR 2.0 0.0 X X RICHARD WAGGONER 1.5 0.0 X AUTRY L WARREN JR 1.5 0.0 X JOAN WALNE 1.0 0.0 X LORA J VILLARREAL PHD 1.0 0.0 X BARBARA CHRIST 55.0 0.0 X 100126 10567 MICHAEL MEADOWS 60.0 11.0 X 274457 0 5345 KAREN HAMILTON 55.0 0.0 X 120212 11566 NANCY SAUSTAD 40.0 0.0 X 105511 5880 600306 0 33358 4 false true false CMGRP INC 1717 Main St Suite 1600 DALLAS TX 75201 marketing consulting 253750 Schultz Williams Inc 325 Chestnut St Suite 1000 PHILADELPHIA PA 19106 CONSULTING 175839 Natural Encounters Inc 9014 Thompson Nursery Rd WINTER HAVEN FL 33884 BIRD SHOW OPERATIONS 249998 MetalMan DesignBuild Corporation PO Box 2160 ATHENS TX 75751 Construction Svcs 1281360 William Scotsman Inc PO BOX 91975 CHICAGO IL 60693 OFFICE SPACE SVCS 243493 5 X 2527991 1038003 1393244 461953 4959238 MARKETING SERVICES 541800 10000 10000 GIFT SHOP REVENUE 453220 444019 444019 FOOD SERVICE REVENUE 722100 680751 680751 1134770 0 0 0 7914 7914 0 7914 7914 0 190152 1038003 501455 -311303 -311303 0 0 MEMBER DISCOUNT TICKETS 713990 138602 138602 MISCELLANEOUS INCOME 900099 43895 43895 182497 5973116 1317267 -303389 509294 509294 0 0 0 642958 237572 172730 232656 0 1179077 632957 162320 383800 14442 14442 114102 55551 24362 34189 132826 56791 37319 38716 0 284 284 33934 33934 0 43290 43290 0 315372 173011 4859 137502 217226 214798 2428 118261 69967 40011 8283 36093 36093 0 34846 34846 13297 3134 8352 1811 0 64892 36174 13253 15465 0 0 41714 8576 29652 3486 35679 1485 34194 ZOO SUPPORT AND PROJECTS 1297031 1297031 MEMBERSHIP PROMOTION 284274 284274 MISCELLANEOUS EXPENSES 274264 200969 51297 21998 OTHER MARKETING ACTIVITIES 241546 241546 93161 93161 5737863 4116291 700376 921196 2340466 2272840 3776511 3777378 1535034 1275990 117781 102364 0 0 0 0 0 0 22886 33825 61907 136617 1736749 207955 634889 1528794 0 0 0 0 0 0 0 0 36398 0 8525872 9127808 181229 406208 0 0 464186 606517 0 0 0 0 0 0 0 0 0 0 8299 30828 653714 1043553 X 3813069 4746483 4059089 3337772 0 0 7872158 8084255 8525872 9127808 X 235253 -23156 X false true X true false X 4294530 5652171 5577478 4492294 4959238 24975711 0 0 4294530 5652171 5577478 4492294 4959238 24975711 1537404 23438307 71468 50567 26402 21911 7914 178262 0 8777 804867 359658 620707 372649 2166658 27320631 5443344 0.85790 0.72511 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5737863 5737863 436893 109223 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 LOBBYING ELECTION SCHEDULE C, PART II-A THE SOCIETY HAS HAD A 501(H) ELECTION IN EFFECT SINCE 1995 BUT DOES NOT CURRENTLY ENGAGE IN LOBBYING ACTIVITIES. 597316 597316 1139433 207955 931478 1528794 0 DUE TO DALLAS ZOO MANAGEMENT 30828 30828 X 6073237 100121 100121 5973116 5973116 5837984 100121 100121 5737863 5737863 FIN 48 (ASC 740) FOOTNOTE SCHEDULE D, PART X, LINE 2 FOLLOWING IS THE TEXT FROM THE FOOTNOTES OF THE SOCIETY'S AUDITED CONSOLIDATED FINANCIAL STATEMENTS: The Society is exempt from federal income tax under Section 501(c)(3) of the United States Internal Revenue Code (the "Code"), except to the extent it has unrelated business income. In addition, the Society has been determined by the Internal Revenue Service ("IRS") not to be a private foundation within the meaning of Section 509(a) of the Code. For the years ended September 30, 2013 and 2012, the Society had no net unrelated business income. The Club is a related for-profit subsidiary of the Society which files separate corporate tax returns for which no material income tax was determined to be owed. Accordingly, no provision for income tax has been provided in the accompanying consolidated financial statements. GAAP requires the evaluation of tax positions taken or expected to be taken in the course of preparing the Organization's tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. The Organization is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. The Organization recognizes interest and penalties, if any, related to uncertain tax positions as income tax expense. The Organization's informational returns are generally subject to examination for three years after the later of the due date or date of filing. As a result, the Organization is no longer subject to income tax examinations by tax authorities for years prior to fiscal year 2010. X X X X X X true SCHULTZ WILLIAMS 325 CHESTNUT ST SUITE 700 PHILADELPHIA PA 19106 SPRING 2013 ACQUISITION false 320446 43290 277156 320446 43290 277156 ZOO TO DO 1007817 828815 179002 131529 125708 60768 10000 80937 KID TO DO 220338 209188 11150 20970 26818 8710 36015 0 1228155 1038003 190152 131529 146678 87586 18710 116952 501455 -311303 COMPENSATION OF PROFESSIONAL FUNDRAISERS SCHEDULE G, PART I, LINE 2 THE SOCIETY CONTRACTS WITH VARIOUS ENTITIES FOR FUNDRAISING CONSULTING SERVICES. CONTRACTS DISTINGUISH BETWEEN FEES, WHICH ARE AGREED UPON IN ADVANCE, AND REIMBURSABLE EXPENSES, WHICH ARE TYPICALLY ESTABLISHED IN A PROJECT BUDGET. FOR THE LARGEST PROFESSIONAL FUNDRAISERS, CONSULTING IS PROVIDED IN ACCORDANCE WITH A STATEMENT OF WORK WHICH SPECIFIES THE PROJECT TERM, BILLING SCHEDULE, AND OTHER SIGNIFICANT TERMS. REIMBURSABLE EXPENSES ARE SPECIFICALLY IDENTIFIED IN THE CONSULTANTS' BILLINGS TO THE SOCIETY AND ARE BASED ON REASONABLE, ACTUAL OUT-OF-POCKET EXPENDITURES ON THE SOCIETY'S BEHALF, SUCH AS TRAVEL, POSTAGE AND DELIVERY, PRINTING, AND TELEPHONE AND FAX CHARGES. THE SOCIETY DID NOT ENTER INTO ANY ARRANGEMENTS WITH FUNDRAISERS UNDER WHICH THE SOCIETY MADE PAYMENTS EXCLUSIVELY FOR EXPENSES. THE FOLLOWING FUNDRAISING EXPENSES WERE REIMBURSED TO PROFESSIONAL FUNDRAISERS LISTED ON SCHEDULE G: Schultz & Williams $85,253 - POSTAGE, COPIES & MILEAGE true DALLAS ZOO MANAGEMENT INC 650 S RL THORNTON FWY DALLAS TX 75203 270777846 501(C)(3) 509294 N/A N/A ZOO SUPPORT & 1 MONITORING USE OF GRANT FUNDS SCHEDULE I, PART I, LINE 2 THE SOCIETY TRANSFERRED FUNDS TO DALLAS ZOO MANAGEMENT, INC. ("DZM"), A CONTROLLED ORGANIZATION, FOR USE IN FULFILLING ITS EXEMPT PURPOSE AND FOR SPECIFIC ZOO PROJECTS. THE SOCIETY MONITORS THE USE OF THESE FUNDS THROUGH MONITORING THE PROGRESS OF PROJECTS AND UPDATES ON DZM OPERATIONS BY DZM MANAGEMENT, AND AT THE SOCIETY BOARD MEETINGS. IN ADDITION, THE SOCIETY'S PRESIDENT SERVES ON DZM'S BOARD OF DIRECTORS AND THE CURRENT AND A FORMER SOCIETY CHAIRMAN SERVE AS NON-VOTING OBSERVERS ON THE DZM BOARD. X true true X X X false false false false false false false false false MICHAEL MEADOWS 274457 0 0 0 0 0 0 0 5345 0 279802 0 0 0 Benefits Provided Schedule J, Part I, Line 1(a) Supplemental information regarding benefits provided: -Social Club Dues -Benefit is provided to Michael Meadows, President & CEO -Not treated as taxable compensation benefit to individual X MATERIALS 7 265894 FMV X CATERING 86 64500 FMV X PRIZES 173 131529 FMV false true false Number of contributions Schedule M, Part I, column b As permitted in the instructions, the society reported the number of contributions of in-kind items received, rather than the number of items received. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11 The Form 990 was reviewed in detail and approved by the Finance Committee. A final copy of the Form 990 will be made available to the Board prior to filing. CONFLICT OF INTEREST POLICY MONITORING AND ENFORCEMENT FORM 990, PART VI, SECTION B, LINE 12(C) THE CONFLICT OF INTEREST POLICY WAS DISTRIBUTED TO AND APPROVED BY THE BOARD. ANNUALLY, THE BOARD MEMBERS SIGN AND RETURN AN ACKNOWLEDGEMENT OF THE ETHICS POLICY and conflict of interest policy. COMPENSATION REVIEW PROCESS FOR OFFICERS AND KEY EMPLOYEES FORM 990, PART VI, SECTION B, LINE 15 The process of determining compensation for the organization's CEO and other officers is reviewed and approved by the Board's Executive Committee. An independent comparability report from the organization's professional employer organization is used as a reference tool. The final compensation is approved by the executive committee and signed off by the Chairman of the Board. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. PROFESSIONAL EMPLOYER ORGANIZATION FORM 990, PART V, LINE 2(A) The SOCIETY did not issue Form W-2s directly for 1/1/2012 - 9/30/12. THE INDIVIDUALS THAT COMPRISE THE TOTAL LISTED ON LINE 2(A) ARE CONSIDERED EMPLOYEES OF THE SOCIETY FOR THE PURPOSES OF PART V. HOWEVER, THE SOCIETY UTILIZED A PROFESSIONAL EMPLOYER ORGANIZATION, TRINET HR CORPORATION (EIN: 48-1304650), WHICH WAS THE EMPLOYER OF RECORD UNTIL 10/1/12, ISSUED ALL W-2S AND ACTED AS AN OUTSOURCED HUMAN RESOURCES DEPARTMENT FOR THE ORGANIZATION FOR THE PERIOD OF 1/1/2012 - 9/30/12. AS OF 10/1/12, THE SOCIETY BECAME THE EMPLOYER OF RECORD, NO LONGER USING TRINET HR CORPORATION, AND PROVIDED W-2S FOR THE PERIOD 10/1/12 - 12/31/12. MEMBERS FORM 990, PART VI, SECTION A, LINES 6 & 7 THE SOCIETY HAS VARIOUS CLASSES OF MEMBERS AS DETERMINED BY THE BOARD OF DIRECTORS OR EXECUTIVE COMMITTEE. EACH MEMBER IS ENTITLED TO ONE VOTE. THE MEMBERS ELECT THE BOARD OF DIRECTORS. THE MEMBERS MAY ALSO ALTER, AMEND, REPEAL THE EXISTING BYLAWS OR ADOPT NEW BYLAWS. THE MEMBERS ARE NOT ENTITLED TO ANY DISTRIBUTION OF ASSETS OR INCOME FROM THE SOCIETY. RATIFICATION OF DECISIONS BY A NON-MEMBER FORM 990, PART VI, SECTION A, LINE 7(B) Pursuant to the Management Agreement, the City of Dallas has the right to pre-approve amendments to the articles of incorporation and bylaws of the SOCIETY that relate to the purpose provisions and dissolution and distribution provisions. The SOCIETY may not dissolve or otherwise dispose of all or substantially all of its assets and may not merge with another entity during the term of the management agreement. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 THE ORGANIZATION'S NET ASSETS WERE ADJUSTED TO REFLECT THE DISSOLUTION OF THE SERENGETI PRIVATE CLUB, INC., A SUBSIDIARY WHOSE ENDING FUND BALANCE WAS $23,156. Dallas Zoo Management Inc 650 SOUTH RL THORNTON FWY DALLAS TX 75203 270777846 MANAGE ZOO TX 501(c)(3) 11A DZS true false true false true false false false false false false false true false true true true true false false DALLAS ZOO MANAGEMENT INC B 509294 FMV