2014-08-14T09:02:20-07:00 2013-12-31 BRODY WEISS ZUCARELLI & URBANEK CPAS PC 2495 Kensington Avenue Amherst NY 142264991 990 2013-01-01 160911204 ZOOLOGICAL SOCIETY OF BUFFALO INC ZOOL 7168373900 300 PARKSIDE AVENUE BUFFALO NY 14214 DONNA FERNANDES President & CEO 2014-08-14 true JON V ZUCARELLI CPA P00098484 7168392024 2013 2015-11-30 17:44:51Z 11011804 false false X www.buffalozoo.org X 1931 NY The establishment, maintenance, and operation of the Zoological Gardens for the education and recreation of the people and visitors of the Niagara Frontier; the advancement and encouragement of the science of Zoology; and the practice of conservation of wildlife of the world. 43 43 207 680 0 6733974 5681688 3360368 3859270 34587 38513 939843 1063921 11068772 10643392 0 0 4287439 4450352 0 330726 4038607 4501719 8326046 8952071 2742726 1691321 46265292 48118913 1400227 1119983 44865065 46998930 The establishment, maintenance, and operation of the Zoological Gardens for the education and recreation of the people and visitors of the Niagara Frontier; the advancement and encouragement of the science of Zoology; and the practice of conservation of wildlife of the world. false false 6561749 ESTABLISHMENT, MAINTENANCE, AND OPERATIONS OF THE BUFFALO ZOOLOGICAL GARDENS INCLUDING THE CARE OF ANIMALS AND GROUNDS FOR EDUCATION AND RECREATION OF THE PEOPLE AND VISITORS OF THE NIAGARA FRONTIER. 713704 EDUCATIONAL PROGRAMS FOR THE ADVANCEMENT AND ENCOURAGEMENT OF THE SCIENCE OF ZOOLOGY 316129 FOOD SERVICE EXPENSES WHICH ALLOWS GUESTS TO EXTEND AND ENHANCE THEIR VISIT TO THE ZOO 7591582 true true false true false false false true false true true false false true false true false true false false false false false false true false false false false true false false false false false false false false false false false true false false false false true true true false false true 2 0 false 207 true false false false false false false true true false 0 false false false false false false false false false false X 43 43 false false false false false false false true true false false true true true true true true true false false X DENISE MALONEY 7168373900 300 PARKSIDE AVE BUFFALO NY 142141999 DOROTHY FERGUSON Chairman 1.00 0.00 X 0 0 0 ROBERT FOX VICE-CHAIRMAN 1.00 0.00 X 0 0 0 MICHELE TROLLI VICE-CHAIRMAN 1.00 0.00 X 0 0 0 BARBARA T BAKER VICE-CHAIRMAN 1.00 0.00 X 0 0 0 JONATHAN DANDES VICE-CHAIRMAN 1.00 0.00 X 0 0 0 ROBERT YALOWICH Treasurer 1.00 0.00 X 0 0 0 AMY HABIB RITTLING Secretary 1.00 0.00 X 0 0 0 B SCOTT FISHER Director 1.00 0.00 X 0 0 0 MARK ADLER Director 1.00 0.00 X 0 0 0 DOUGLAS BEAN Director 1.00 0.00 X 0 0 0 RICHARD CAMPBELL Director 1.00 0.00 X 0 0 0 JOHN CATANZARO Director 1.00 0.00 X 0 0 0 PETER DOW Director 1.00 0.00 X 0 0 0 JAMES MAGUIRE JR Director 1.00 0.00 X 0 0 0 MELISSA GARMAN BAUMGART Director 1.00 0.00 X 0 0 0 DANIEL HAMISTER Director 1.00 0.00 X 0 0 0 BARBARA HARDER Director 1.00 0.00 X 0 0 0 JOAN JACOBS Director 1.00 0.00 X 0 0 0 ROBERT MIKULEC Director 1.00 0.00 X 0 0 0 ERIC REICH Director 1.00 0.00 X 0 0 0 EDWARD RIGHTER Director 1.00 0.00 X 0 0 0 HAL PAYNE Director 1.00 0.00 X 0 0 0 STEPHEN SWIFT Director 1.00 0.00 X 0 0 0 TODD BRASON Director 1.00 0.00 X 0 0 0 KENNETH A SCHOETZ Director 1.00 0.00 X 0 0 0 JAMES VAN OSS Director 1.00 0.00 X 0 0 0 TRENT VOELKL Director 1.00 0.00 X 0 0 0 JAMES MAGAVERN Director 1.00 0.00 X 0 0 0 JOHN SANDERSON Director 1.00 0.00 X 0 0 0 LIXIN ZHANG Director 1.00 0.00 X 0 0 0 BRADLEY J ARTHUR Director 1.00 0.00 X 0 0 0 H THOMAS CHESTNUT Director 1.00 0.00 X 0 0 0 DAVID P FLYNN Director 1.00 0.00 X 0 0 0 BYRON BROWN Director 1.00 0.00 X 0 0 0 TIMOTHY BALL Director 1.00 0.00 X 0 0 0 RICHARD FONTANA Director 1.00 0.00 X 0 0 0 MARK POLONCARZ Director 1.00 0.00 X 0 0 0 CYNTHIA PUSATERI Director 1.00 0.00 X 0 0 0 SEAN RYAN Director 1.00 0.00 X 0 0 0 MATTHEW RISCILI Director 1.00 0.00 X 0 0 0 TERRIE KELLY Director 1.00 0.00 X 0 0 0 MICHAEL LOCURTO Director 1.00 0.00 X 0 0 0 LYNN MARINELLI Director 1.00 0.00 X 0 0 0 MICHAEL SIRAGUSA DIRECTOR 1.00 0.00 X 0 0 0 WILLIE D JONES JR Director 1.00 0.00 X 0 0 0 NANCY WARE Director 1.00 0.00 X 0 0 0 DONNA FERNANDES President & CEO 40.00 0.00 X 154023 0 15446 DENISE MALONEY DIR. OF ADMIN. 40.00 0.00 X 89288 0 6779 243311 22225 1 false true false 0 190771 2793301 2697616 27900 5681688 ADMISSIONS 713990 1964833 1964833 EDUCATION PROGRAMS 713990 314027 314027 MEMBERSHIP FEES 713990 1366660 1366660 RIDES 713990 72052 72052 SPONSORSHIP 713990 80615 80615 61083 61083 3859270 23560 23560 0 0 263360 263360 263360 263360 72132 57179 14953 14953 14953 313070 83127 229943 229943 0 610190 228106 382084 382084 CONCESSION/VENDING COMM. 12642 12642 PARKING 175892 175892 188534 10643392 4731761 229943 0 0 0 0 243311 243311 0 3254468 2895708 211254 147506 168245 128997 27618 11630 479440 440902 24064 14474 304888 256542 34715 13631 0 0 17389 17389 47165 47165 0 0 338015 242962 86906 8147 157293 157293 0 185638 27365 158273 0 519777 498986 20791 15302 1333 13969 0 43742 30577 13165 6729 6729 0 1553278 1553278 123549 113214 10335 REPAIRS AND MAINTENANCE 427411 406013 21398 ANIMAL FEED 323746 323746 SUPPLIES 303871 275438 28433 BANK CHARGES 107757 107757 331057 239228 32089 59740 8952071 7591582 1029763 330726 X 4350 4350 1147358 2026595 9793511 9074485 500970 575269 0 0 0 18074 20784 56128 53952 48760223 17523209 30098793 31237014 615096 688244 0 0 0 4031012 4438220 46265292 48118913 1376095 1090586 24132 29397 1400227 1119983 X 29573751 30716895 15291314 16282035 44865065 46998930 46265292 48118913 X 1691321 35336 407208 X false true X true false X 3487871 3873675 9711151 6733974 5681688 29488359 4416581 4283128 4453006 4646584 5234424 23033723 0 0 0 7904452 8156803 14164157 11380558 10916112 52522082 60245 1262308 490988 80448 92042 1986031 0 60245 1262308 490988 80448 92042 1986031 50536051 15207 16031 26142 20419 23560 101359 0 15207 16031 26142 20419 23560 101359 0 0 7919659 8172834 14190299 11400977 10939672 52623441 0.96030 0.95960 0.00190 0.00220 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 47165 false false 47165 47165 8904906 8952071 597604 149401 false 567136 597604 1164740 1747110 24119 47165 71284 141784 149401 291185 436778 X false 4031012 175243 470114 190771 47378 4438220 3620838 181520 445103 171360 45089 4031012 3448755 521740 -144617 156526 48514 3620838 2971573 190361 419979 123000 10158 3448755 2324236 160023 642870 140000 15556 2971573 false true true 45229491 15791949 29437542 399740 339823 59917 1881126 1391437 489689 1249866 1249866 31237014 INTEREST IN NET ASSETS OF FOUNDATION 4438220 4438220 X 10989961 35336 311233 346569 10643392 10643392 9263304 311233 311233 8952071 8952071 Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o COLLECTIONS - COLLECTIONS CONSIST OF LIVING ANIMAL AND PLANT EXHIBITS AND ADDITIONAL ITEMS MAINTAINED FOR EDUCATIONAL, CONSERVATION, AND RECREATIONAL PURPOSES. THESE COLLECTIONS ARE PROPERLY PROTECTED AND CARED FOR BY THE SOCIETY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. COSTS INCURRED FOR THE ACQUISITION OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF ACQUIRED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF ACQUIRED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. PROCEEDS FROM DISPOSITION OF COLLECTION ITEMS ARE USED TO ACQUIRE OTHER COLLECTION ITEMS. Part III, Line 4: Description of organization's collections and how it furthers its purpose. THE ANIMAL AND HORTICULTURAL COLLECTIONS ARE MAINTAINED BY THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. TO: 1) ENHANCE THE EDUCATIONAL AND RECREATIONAL USE OF THE ZOOLOGICAL GARDENS BY THE PEOPLE AND VISITORS OF THE NIAGARA FRONTIER, 2) TO ADVANCE AND ENCOURAGE THE SCIENCE OF ZOOLOGY, AND 3) TO ENCOURAGE THE PRACTICE OF CONSERVATION OF WILDLIFE OF THE WORLD. Part V, Line 4: Intended uses of the endowment fund. THE ABOVE ENDOWMENT FUNDS ARE MAINTAINED BY THE ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION, INC.(FOUNDATION), A RELATED ORGANIZATION. THE FOUNDATION DEVELOPS ENDOWMENT FUNDS FOR THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. (SOCIETY) BY CONDUCTING A FUNDRAISING PROGRAM AND OFFERING A VARIETY OF PLANNED GIVING SERVICES TO DONORS. THE ASSETS ARE INVESTED AND MANAGED BY THE FOUNDATION TO PROVIDE AN ANNUAL SOURCE OF SUPPORT FOR THE SOCIETY. IN ACCORDANCE WITH THE FOUNDATION'S BYLAWS, AN ANNUAL TRANSFER OF 5% OF THE AVERAGE FAIR VALUE OF ENDOWMENT FUNDS IS MADE TO THE SOCIETY TO OFFSET ANY OPERATING DEFICIT OR TO PROVIDE FUNDING FOR CAPITAL PROJECTS. Part X : FIN48 Footnote PART X, LINE 2 - The Society qualifies as a tax-exempt organization under Section 501(c) (3) of the Internal Revenue Code. However, income from certain activities, if any, not related to the Societys tax-exempt purpose may be subject to taxation as unrelated business income. The Society had no unrelated business income for the year ended December 31, 2013. The Society files income tax returns in the United States of America and the State of New York. Federal and State jurisdictions have statutes of limitations of generally three years. No tax returns are under examination and income tax returns prior to December 31, 2010 are closed. Management believes they have taken no uncertain tax positions. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COSTS OF SALES $228106 SPECIAL EVENT EXPENSES $83127 Part XII, Line 2d: Other expenses and losses per audited F/S COSTS OF SALES $228106 SPECIAL EVENT EXPENSES $83127 X X X X X X X false WINES IN THE WILD 130511 130511 20513 POLAR BITES 51595 51595 15068 4 128969 128969 16013 31533 311075 311075 16013 67114 83127 227948 X false false false false false false false false false false DONNA FERNANDES President & CEO 154023 10829 4617 169469 RENOVATION SERV 1 13400 FAIR VALUE IT LABOR & SUPP 1 14500 FAIR VALUE false true false Form 990, Part VI, Line 11b: Form 990 Review Process COPIES OF THE 2013 FORM 990 AND ALL REQUIRED SCHEDULES WILL BE PROVIDED TO ALL BOARD MEMBERS FOR REVIEW BEFORE FILING. THE BOARD OF DIRECTORS AUTHORIZES THE AUDIT AND FINANCE COMMITTEE OF THE BOARD TO CONDUCT A FINAL REVIEW AND APPROVAL OF THE 990 WITH MANAGEMENT. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts PERIODIC REVIEWS ARE CONDUCTED BY A THREE MEMBER COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. NO APPOINTEE SHALL HAVE ANY FINANCIAL INTEREST OR RELATIONSHIP WITH THE ORGANIZATION. THE REVIEWS WILL, AT A MINIMUM, INCLUDE: A)WHETHER A TRANSACTION OR ARRANGEMENT IS REASONABLE, BASED ON COMPETENT INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING AND B) WHETHER ARRANGEMENT CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENT FOR GOODS AND SERVICES, FURTHER THE NOT-FOR-PROFIT PURPOSE AND DO NOT RESULT IN PRIVATE INUREMENT. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management COMPENSATION OF THE ZOOLOGICAL SOCIETY'S PRESIDENT/CEO IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available ALL NEW BOARD MEMBERS ARE PROVIDED A COPY OF THE SOCIETY'S BY-LAWS. ANY PROPOSED CHANGES TO GOVERNING DOCUMENTS OR POLICIES OF THE ORGANIZATION ARE SENT TO ALL BOARD MEMBERS AND VOTED UPON AT BOARD MEETINGS. THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED WITH THE AUDIT AND FINANCE COMMITTEE AND PRESENTED EACH YEAR TO THE FULL BOARD AT THE ANNUAL MEETING. COPIES OF THE FINANCIAL STATEMENTS AND THE TAX RETURNS ARE PROVIDED AT ANY TIME UPON REQUEST. Other Changes In Net Assets Or Fund Balances - Other Increases INCREASE IN INVESTMENTS IN NET ASSETS OF FOUNDATION = $407208 ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION 300 PARKSIDE AVENUE BUFFALO NY 14214 161407299 MANAGE AND DEVELOP ENDOWMENT FUNDS FOR THE BUFFALO ZOO NY 501(C)(3) 11A N/A true false false true false false false false false false false false true true true true false false false false ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION c 190771 ACTUAL AMOUNT ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION m 28442 EST FAIR VALUE ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION o 13200 ACTUAL AMOUNT