2013-05-20T15:43:39-05:00 2012-12-31 KATTELL & COMPANY PL 808B NW 16TH AVE GAINESVILLE FL 32601 990 2012-01-01 592496749 EAST COAST ZOOLOGICAL SOCIETY OF FLORIDA INC EAST 3212549453 8225 NORTH WICKHAM ROAD MELBOURNE FL 32940 NANCY GRZESIK 3212549453 2013-05-13 true STEPHEN KATTELL CPA 3523956565 2013-05-17 2012 2016-02-25 16:41:14Z DAVID K WINSTEN 8225 NORTH WICKHAM ROAD MELBOURNE FL 32940 8572705 false X WWW.BREVARDZOO.ORG X 1984 FL OUR MISSION IS "WILDLIFE CONSERVATION THROUGH EDUCATION AND PARTICIPATION." TO SUPPORT THAT MISSION, WE FOCUS ON PROVIDING TOP QUALITY CARE FOR OUR ANIMALS; OFFERING UNIQUE OPPORTUNITIES FOR GUESTS TO EXPERIENCE NATURE BOTH ON- AND OFF-SITE; ACTIVELY PARTICIPATING WITH BREVARD COUNTY PUBLIC SCHOOLS TO DEVELOP EDUCATION PROGRAMS THAT SERVE DIVERSE AUDIENCES WITH AUTHENTIC LEARNING ACTIVITIES; AND SUPPORTING CRITICAL RESEARCH AND FIELD CONSERVATION PROJECTS BOTH LOCALLY AND ABROAD. 26 25 235 392 0 1367973 1330926 4660086 6086814 7128 7983 520312 687383 6555499 8113106 28070 26795 0 3585373 3981586 0 180424 2956001 3583649 6569444 7592030 -13945 521076 12368709 12100720 5387638 4591980 6981071 7508740 X OUR MISSION IS "WILDLIFE CONSERVATION THROUGH EDUCATION AND PARTICIPATION." TO SUPPORT THAT MISSION, WE FOCUS ON PROVIDING TOP QUALITY CARE FOR OUR ANIMALS; OFFERING UNIQUE OPPORTUNITIES FOR GUESTS TO EXPERIENCE NATURE BOTH ON- AND OFF-SITE; ACTIVELY PARTICIPATING WITH BREVARD COUNTY PUBLIC SCHOOLS TO DEVELOP EDUCATION PROGRAMS THAT SERVE DIVERSE AUDIENCES WITH AUTHENTIC LEARNING ACTIVITIES; AND SUPPORTING CRITICAL RESEARCH AND FIELD CONSERVATION PROJECTS BOTH LOCALLY AND ABROAD. false false 2176007 3754161 ANIMAL COLLECTIONS AND CARE - PROGRAMS TO PROVIDE ANIMAL EXHIBITS FOR THE ENJOYMENT AND EDUCATION OF ZOO VISITORS, AS WELL AS THE COSTS TO MAINTAIN THE ANIMAL COLLECTION, INCLUDING THE VETERINARIAN DEPARTMENT. 1331446 26795 433923 EDUCATION AND CONSERVATION ACTIVITIES - COSTS RELATED TO THE EDUCATION OF THE GENERAL PUBLIC REGARDING THE HABITAT AND CONSERVATION OF OUR PLANET'S RESOURCES. PROGRAMS INCLUDE SCHOOLS, COMMUNITY EVENTS AND CONSERVATION ACTIVITIES BOTH LOCAL AND INTERNATIONAL. 1291585 PARK OPERATIONS AND MAINTENANCE - EXPENSES WHICH SERVE TO ALLOW THE STANDARD DAILY OPERATION OF THE ZOOLOGICAL AND BOTANICAL PARK AREAS, INCLUDING GROUNDS MAINTENANCE,EXHIBIT SUPPLIES AND OTHER ITEMS. 2134061 1898730 MARKETING AND MEMBERSHIP - EFFORTS WHICH SERVE TO PROMOTE AWARENESS OF THE ZOO AND ITS MISSION, INCLUDING COSTS RELATING TO MEMBERSHIP ENHANCEMENT ACTIVITIES. MERCHANDISING AND SELLING OPERATIONS - COSTS RELATED TO THE OPERATION OF THE GIFT SHOP AND CONCESSION AREAS THAT ARE PROVIDED FOR THE CONVENIENCE OF ZOO VISITORS AND IN ADVANCEMENT OF THE ZOO'S MISSION. NYAMI NYAMI RIVER LODGE - COSTS RELATED TO THE OPERATION OF THE LODGE WHICH HOSTS ZOO AND COMMUNITY EVENTS. ADVENTURE SERVICES - COSTS RELATED TO THE OPERATON OF THE ZOO'S AERIAL OBSTACLE COURSE AND ZIP LINE, BOATS AND TRAIN. 2134061 1898730 6933099 true true false false false false false false false true true false false false false true true false false false false false false false true false false true false false true false false false false false false false false false true true false false false false false false false false true 12 1 true 235 true false false false false false true true false false false false X 26 25 false false false false false false false true true false false true true true true true true true false false X NANCY GRZESIK 3212549453 8225 NORTH WICKHAM ROAD MELBOURNE FL 32940 JULIE HARRISON 1.00 X 0 0 0 JACQUELINE BARKER 1.00 X X 0 0 0 BRYAN CHEEK 1.00 X X 0 0 0 PETER CUNNINGHAM 1.00 X X 0 0 0 LINDA DALE 1.00 X 0 0 0 KIM MIKOLAJCZYK 1.00 X 0 0 0 DAN LEBLANC 1.00 X 0 0 0 STEPHEN LACEY 1.00 X 0 0 0 ROCHELLE COOPER 1.00 X X 0 0 0 MIKE CREWS 1.00 X X 0 0 0 TRACY DUDA-CHAPMAN 1.00 X 0 0 0 DEBBIE HARVEY 1.00 X 0 0 0 LEW SCHWARTZ 1.00 X X 0 0 0 HEATHER MCDONOUGH 1.00 X X 0 0 0 CINDY BISHOP 1.00 X 0 0 0 JOHN CRAIG 1.00 X 0 0 0 CHARLES WATERHOUSE 1.00 X X 0 0 0 JENNIFER OGBURN 1.00 X 0 0 0 PETER ROCHESTER 1.00 X 0 0 0 JOHN DONOVAN 1.00 X X 0 0 0 WADE ALLIANCE 1.00 X 0 0 0 CHRISTY GALZERANO 1.00 X 0 0 0 MICHAEL OKATY 1.00 X 0 0 0 MARY ANN SPERANDO 1.00 X 0 0 0 SCOTT SORENSEN 1.00 X 0 0 0 WILLIAM GLENN YOUNG 1.00 X 0 0 0 DAVID K WINSTEN 40.00 X 142150 0 3554 142150 3554 1 false false false SKY ADVERTISING 664 SOUTH PATRICK DRIVE SATELLITE BEACH FL 32937 ADVERTISING 428130 MH WILLIAMS CONSTRUCTION GROUP 2287 W EAU GALLIE BLVD SUITE A MELBOURNE FL 32935 CONSTRUCTION 232152 2 152706 542410 635810 338970 1330926 ADMISSIONS 3693857 3693857 MEMBERSHIP DUES 979097 979097 EDUCATION AND CONSERVATION 773899 773899 ANIMIAL FEEDING TOURS 359652 359652 LODGE RENTAL 160673 160673 119636 119636 6086814 7983 7983 55640 152706 66338 -10698 -10698 1091342 393261 698081 164806 533275 8113106 6251620 530560 24795 24795 2000 2000 145704 87422 29141 29141 3215851 2839601 309637 66613 363144 332109 27958 3077 256887 223754 25862 7271 16689 16689 875 875 38888 37630 133 1125 418843 411663 7180 394830 374969 3319 16542 18466 13497 4969 402260 377884 13618 10758 38817 38817 84314 69417 13141 1756 231441 229594 1847 708437 698885 4776 4776 191011 148565 21223 21223 SPECIAL PROGRAM EXPENSES 402645 402645 FOOD COSTS 226030 226030 GROUNDS AND BUILDINGS 174716 172722 1233 761 ANIMAL HEALTH 75239 75239 160148 145861 4086 10201 7592030 6933099 478507 180424 391960 203959 243421 74596 1720120 1420609 29671 64577 1325 92103 79715 13920084 4494693 9537057 9425391 353052 831873 12368709 12100720 762358 395187 415365 401969 3356363 3305813 853552 489011 5387638 4591980 X 3812053 4684963 1936106 1590865 1232912 1232912 6981071 7508740 12368709 12100720 521076 6593 X false true X true false X 1880573 924990 1163478 1367973 1330926 6667940 1880573 924990 1163478 1367973 1330926 6667940 173421 6494519 17928 6050 7852 7128 7983 46941 68298 83190 151488 727064 793564 795686 875055 892900 4084269 10950638 23940331 0.59310 0.89930 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68075 8434 725 75784 70399 -1613 711 68075 60181 7000 3476 258 70399 59256 1450 525 60181 58329 1455 528 59256 0.71000 0.29000 false false 1178868 1178868 10664090 3738801 6925289 1985604 755892 1229712 91522 91522 9425391 X 8579298 6593 459599 466192 8113106 8113106 8051629 459599 459599 7592030 7592030 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE ENDOWMENT IS TO BE HELD TO GENERATE UNRESTRICTED INCOME. THE BOARD DESIGNATED RESTRICTION IS HELD AS EMERGENCY FUNDS AS PART OF A BUSINESS CONTINUITY PLAN. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ZOO IS TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND DOES NOT EARN ANY UNRELATED BUSINESS TAXABLE INCOME. THEREFORE, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ZOO HOLDS NO UNCERTAIN TAX POSITIONS AND, THEREFORE, HAS NO POLICY FOR EVALUATING THEM. THE ZOO'S FORM 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAXES, IS SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THE DATE FILED. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D COSTS OF GOODS SOLD 393,261 SPECIAL EVENTS DIRECT DONOR BENEFITS 66,338 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD 393,261 SPECIAL EVENTS DIRECT DONOR BENEFITS 66,338 FL SAFARI/STARS 170287 134687 35600 2000 610 13985 9246 25437 JAZZOO 38059 18019 20040 4157 4068 6835 208346 152706 55640 2000 610 18142 13314 32272 66338 -10698 true PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES SCHEDULE I, PAGE 1, PART I, LINE 2 THE ZOO'S GRANT MANAGEMENT COMMITTEE, CONSISTING OF THE EXECUTIVE DIRECTOR, CHIEF OPERATING/FINANCIAL OFFICER, DEVELOPMENT ASSISTANT AND RELEVANT PROGRAM DIRECTOR, REVIEWS ALL GRANTS WHEN AWARDED AND SETS UP A SCHEDULE FOR CONTENT AND FINANCIAL REPORTING. THE DEVELOPMENT ASSISTANT THEN ENSURES THAT THAT ALL REQUIRED REPORTS ARE FILED IN A TIMELY MANNER AND THE EXECUTIVE DIRECTOR AND CHIEF OPERATING/FINANCIAL OFFICER REVIEW FINANCIAL REPORTS. ALL GRANT ACTIVITY IS REVIEWED AND APPROVED PRIOR TO PURCHASING OR RELEASE OF PAYMENTS. A BREVARD COUNTY 596000523 2008-08-11 3700000 REFUND & CAPITAL IMPROVEMENT false false false A 2218210 35000 49992 2133218 2011 false false true true A false false false false false false false false A false false false false false false false false false A false SKY ADVERTISING SEE PART V 428130 VENDOR PAYMENTS false ADDITIONAL INFORMATION SCHEDULE L PART V SKY ADVERTISING IS 100 OWNED BY A BOARD MEMBER X ROAD IMPROVEMEN 1 317923 FAIR MARKET VALUE X TRAVEL 1 21047 FAIR MARKET VALUE false true false ORGANIZATION'S MISSION FORM 990 - ORGANIZATION'S MISSION OUR MISSION IS "WILDLIFE CONSERVATION THROUGH EDUCATION AND PARTICIPATION." TO SUPPORT THAT MISSION, WE FOCUS ON PROVIDING TOP QUALITY CARE FOR OUR ANIMALS; OFFERING UNIQUE OPPORTUNITIES FOR GUESTS TO EXPERIENCE NATURE BOTH ON- AND OFF-SITE; ACTIVELY PARTICIPATING WITH BREVARD COUNTY PUBLIC SCHOOLS TO DEVELOP EDUCATION PROGRAMS THAT SERVE DIVERSE AUDIENCES WITH AUTHENTIC LEARNING ACTIVITIES; AND SUPPORTING CRITICAL RESEARCH AND FIELD CONSERVATION PROJECTS BOTH LOCALLY AND ABROAD. ALL OTHER ACCOMPLISHMENT DESCRIPTION FORM 990, PAGE 2, PART III, LINE 4D MARKETING AND MEMBERSHIP - EFFORTS WHICH SERVE TO PROMOTE AWARENESS OF THE ZOO AND ITS MISSION, INCLUDING COSTS RELATING TO MEMBERSHIP ENHANCEMENT ACTIVITIES. MERCHANDISING AND SELLING OPERATIONS - COSTS RELATED TO THE OPERATION OF THE GIFT SHOP AND CONCESSION AREAS THAT ARE PROVIDED FOR THE CONVENIENCE OF ZOO VISITORS AND IN ADVANCEMENT OF THE ZOO'S MISSION. NYAMI NYAMI RIVER LODGE - COSTS RELATED TO THE OPERATION OF THE LODGE WHICH HOSTS ZOO AND COMMUNITY EVENTS. ADVENTURE SERVICES - COSTS RELATED TO THE OPERATON OF THE ZOO'S AERIAL OBSTACLE COURSE AND ZIP LINE, BOATS AND TRAIN. ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS REVIEWED IN DETAIL BY THE CFO, EXECUTIVE DIRECTOR AND BOARD TREASURER. IT IS ALSO DISTRIBUTED TO ALL BOARD MEMBERS FOR THEIR REVIEW PRIOR TO FILING. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C ALL BOARD MEMBERS AND SENIOR STAFF COMPLETE AN ANNUAL STATEMENT. ALL TRANSACTIONS IN WHICH A FIDUCIARY RELATIONSHIP HAS BEEN REPORTED ARE REVIEWED ON AN ANNUAL BASIS. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE ORGANIZATION PREPARED AND RETAINED CONTEMPORANEOUS SUBSTANTIATION OF THE COMMITTEE OF INDEPENDENT PERSONS WHO REVIEWED COMPARABILITY DATA AND ENGAGED IN THE COMPENSATION NEGOTIATIONS AND DETERMINATIONS WITH THE CEO. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. RECONCILIATION OF CHANGES - OTHER FORM 990, PART XI, LINE 9 COSTS OF GOODS SOLD 393,261 SPECIAL EVENTS DIRECT DONOR BENEFITS 66,338 COST OF GOODS SOLD -393,261 SPECIAL EVENTS DIRECT DONOR BENEFITS -66,338