2013-06-19T05:56:18-07:00 2012-12-31 BRODY WEISS ZUCARELLI & URBANEK CPAS PC 2495 Kensington Avenue Amherst NY 142264991 990 2012-01-01 160911204 ZOOLOGICAL SOCIETY OF BUFFALO INC ZOOL 7168373900 300 PARKSIDE AVENUE BUFFALO NY 14214 DONNA FERNANDES 2013-06-19 true JON V ZUCARELLI CPA P00098484 7168392024 2012 2016-02-25 16:41:14Z DONNA FERNANDES 300 PARKSIDE AVENUE BUFFALO NY 14214 11400977 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 43 211 300 0 9711151 6733974 3234503 3360368 44706 34587 834801 939843 13825161 11068772 0 0 4079215 4287439 77200 0 272134 3908761 4038607 8065176 8326046 5759985 2742726 42480089 46265292 807522 1400227 41672567 44865065 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 6379614 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. 481527 EDUCATIONAL PROGRAMS FOR THE ADVANCEMENT AND ENCOURAGEMENT OF THE SCIENCE OF ZOOLOGY 283247 FOOD SERVICE EXPENSES WHICH ALLOWS GUESTS TO EXTEND AND ENHANCE THEIR VISIT TO THE ZOO 7144388 true true false true false false false true false true true false false true false false 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 false false false false false true true true false false true 2 0 false 211 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 NY X DENISE MALONEY 7168373900 300 PARKSIDE AVE BUFFALO NY 142141999 WILLIE D JONES JR 1.00 0.00 X 0 0 0 MICHAEL SIRAGUSA 1.00 0.00 X 0 0 0 LYNN MARINELLI 1.00 0.00 X 0 0 0 MICHAEL LOCURTO 1.00 0.00 X 0 0 0 TERRIE KELLY 1.00 0.00 X 0 0 0 MATTHEW RISCILI 1.00 0.00 X 0 0 0 SEAN RYAN 1.00 0.00 X 0 0 0 CYNTHIA PUSATERI 1.00 0.00 X 0 0 0 MARK POLONCARZ 1.00 0.00 X 0 0 0 RICHARD FONTANA 1.00 0.00 X 0 0 0 TIMOTHY BALL 1.00 0.00 X 0 0 0 BYRON BROWN 1.00 0.00 X 0 0 0 DAVID P FLYNN 1.00 0.00 X 0 0 0 H THOMAS CHESTNUT 1.00 0.00 X 0 0 0 BRADLEY J ARTHUR 1.00 0.00 X 0 0 0 LIXIN ZHANG 1.00 0.00 X 0 0 0 JOHN SANDERSON 1.00 0.00 X 0 0 0 JAMES MAGAVERN 1.00 0.00 X 0 0 0 TRENT VOELKL 1.00 0.00 X 0 0 0 JAMES VAN OSS 1.00 0.00 X 0 0 0 TODD BRASON 1.00 0.00 X 0 0 0 STEPHEN SWIFT 1.00 0.00 X 0 0 0 HAL PAYNE 1.00 0.00 X 0 0 0 EDWARD RIGHTER 1.00 0.00 X 0 0 0 ERIC REICH 1.00 0.00 X 0 0 0 ROBERT MIKULEC 1.00 0.00 X 0 0 0 JOAN JACOBS 1.00 0.00 X 0 0 0 BARBARA HARDER 1.00 0.00 X 0 0 0 DANIEL HAMISTER 1.00 0.00 X 0 0 0 MELISSA GARMAN BAUMGART 1.00 0.00 X 0 0 0 JAMES SMYTON 1.00 0.00 X 0 0 0 PETER DOW 1.00 0.00 X 0 0 0 JOHN CATANZARO 1.00 0.00 X 0 0 0 RICHARD CAMPBELL 1.00 0.00 X 0 0 0 DOUGLAS BEAN 1.00 0.00 X 0 0 0 MARK ADLER 1.00 0.00 X 0 0 0 B SCOTT FISHER 1.00 0.00 X 0 0 0 AMY HABIB RITTLING 1.00 0.00 X 0 0 0 ROBERT YALOWICH 1.00 0.00 X 0 0 0 JONATHAN DANDES 1.00 0.00 X 0 0 0 BARBARA T BAKER 1.00 0.00 X 0 0 0 MICHELE TROLLI 1.00 0.00 X 0 0 0 ROBERT FOX 1.00 0.00 X 0 0 0 DOROTHY FERGUSON 1.00 0.00 X 0 0 0 DENISE MALONEY 40.00 0.00 X 84888 0 6452 DONNA FERNANDES 40.00 0.00 X 148329 0 13607 233217 20059 1 false true false 0 171360 4809701 1752913 1014 6733974 SPONSORSHIP 713990 140650 140650 MEMBERSHIP FEES 713990 1175369 1175369 MEMBER SERVICES 713990 84003 84003 EDUCATION PROGRAMS 713990 240254 240254 ADMISSIONS 713990 1605590 1605590 114502 114502 3360368 20419 20419 0 0 230701 230701 230701 230701 91593 77425 14168 14168 14168 253389 56964 196425 196425 0 556095 197816 358279 358279 PARKING 138316 138316 CONCESSION/VENDING COMM. 16122 16122 154438 11068772 4138373 196425 0 0 0 0 233217 233217 0 3170589 2820273 208020 142296 145558 110599 23320 11639 440709 406190 20477 14042 297366 250255 33845 13266 0 414 414 18568 18568 24119 24119 0 0 353331 245586 99647 8098 162535 162535 0 114411 18372 96039 0 450984 432945 18039 18504 3743 14761 0 25082 24162 920 3166 3166 0 1503907 1503907 102869 102869 MEMBERSHIP AND PROGRAM EXPENSE 111251 111251 SUPPLIES 260244 237199 23045 REPAIRS AND MAINTENANCE 296895 271206 25689 ANIMAL FEED 324306 324306 268021 118990 113402 35629 8326046 7144388 909524 272134 X 4350 4350 852672 1147358 7278148 9793511 663617 500970 0 0 0 12301 18074 74932 56128 46120077 16021284 29431612 30098793 541619 615096 0 0 0 3620838 4031012 42480089 46265292 784810 1376095 22712 24132 807522 1400227 X 28918206 29573751 12754361 15291314 41672567 44865065 42480089 46265292 X 2742726 39598 410174 X false true X true false X 5864760 3487871 3873675 9711151 6733974 29671431 3453209 4416581 4283128 4453006 4646584 21252508 0 0 0 9317969 7904452 8156803 14164157 11380558 50923939 56050 60245 1262308 490988 80448 1950039 0 56050 60245 1262308 490988 80448 1950039 48973900 34735 15207 16031 26142 20419 112534 0 34735 15207 16031 26142 20419 112534 0 0 9352704 7919659 8172834 14190299 11400977 51036473 0.95960 0.95970 0.00220 0.00230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24119 false false 24119 24119 8318595 8342714 567136 141784 false 567136 567136 850704 24119 24119 141784 141784 212676 X false 3620838 181520 445103 171360 45089 4031012 3448755 521740 -144617 156526 48514 3620838 2971573 190361 419979 123000 10158 3448755 2324236 160023 642870 140000 15556 2971573 3243784 265000 -1012817 156554 15577 2324236 false true true 41784275 14384320 27399955 365981 328730 37251 1769558 1308234 461324 2200263 2200263 30098793 INTEREST IN NET ASSETS OF FOUNDATION 4031012 4031012 11363150 39598 254780 294378 11068772 11068772 8580826 254780 254780 8326046 8326046 Part XII, Line 2d Part XII, Line 2d: Other expenses and losses per audited F/S COSTS OF SALES $197816 SPECIAL EVENT EXPENSES $56964 Part XI, Line 2d Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 COSTS OF SALES $197816 SPECIAL EVENT EXPENSES $56964 Part V, Line 4 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 III, Line 4 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 III, Line 1a 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. X X X X X X X false WINES IN THE WILD 121204 121204 15316 POLAR BITES 52471 52471 13758 3 77739 77739 17060 10830 251414 251414 17060 39904 56964 194450 false false false false false false false false false false DONNA FERNANDES 148329 9053 4554 161936 Form 990, Part XI, Line 9 Other Changes In Net Assets Or Fund Balances - Other Increases INCREASE IN INVESTMENTS IN NET ASSETS OF FOUNDATION = $410174 Form 990, Part VI, Line 19 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. Form 990, Part VI, Line 15a 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 12c 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 11b Form 990, Part VI, Line 11b: Form 990 Review Process COPIES OF THE 2012 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. 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 o 12800 ACTUAL VALUE ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION c 171360 ACTUAL VALUE