2024-08-14T12:26:16-07:00 2023-12-31 873267876 Price Paige & Company CPAs LLP 570 N Magnolia Ave Ste 100 Clovis CA 93611 990 2023-01-01 421661145 Fresnos Chaffee Zoo Corporation FRES 5594985910 1250 W Olive Ave Fresno CA 93728 Nora Crow CFO 2024-08-14 true true Henry Oum CPA P01552333 5592999540 2023 2024-08-08 14:25:15Z JON FORREST DOHLIN 43763786 false X WWW.FRESNOCHAFFEEZOO.ORG X 2005 CA Fresno Chaffee Zoo inspires people to care for animals, create connections, build community and save wildlife. 10 10 488 914 0 24452421 25575332 10304934 11610545 765564 -306906 3050511 3528818 38573430 40407789 158115 0 12956795 16645866 0 1532000 13379198 15962329 26335993 32766310 12237437 7641479 143361279 152874712 8294930 7245307 135066349 145629405 Fresno Chaffee Zoo inspires people to care for animals, create connections, build community and save wildlife. false false 24040467 9945635 FRESNO CHAFFEE ZOO IS HOME TO OVER 1,100 ANIMALS THAT REPRESENT APPROXIMATELY 220 SPECIES FROM AROUND THE WORLD. VISITORS ARE ABLE TO OBSERVE ANIMALS UP CLOSE, PROVIDING A MORE PERSONAL EXPERIENCE. ONCE-IN-A-LIFETIME OPPORTUNITIES, SUCH AS FEEDING A GIRAFFE, TOUCHING A SHARK, OR FEEDING A STINGRAY CAN BE EXPERIENCED EVERY DAY OF THE YEAR. 3799632 1664910 FRESNO CHAFFEE ZOO TAKES GREAT PRIDE IN THE BREADTH OF THE EDUCATIONAL PROGRAMS OFFERED, WHICH REACH CHILDREN AND ADULTS OF ALL AGES. COMMUNITY PROGRAMS, SUCH AS DOCENTS, VOLUNTEERS, DAY CAMP AND OVERNIGHT CAMPOUTS, HELP THE ZOO ACHIEVE THE GOAL OF EDUCATING THE PUBLIC ON THE IMPORTANCE OF LEARNING HOW TO TAKE CARE OF THE EARTH'S PRECIOUS RESOURCES, WHETHER IT BE PLANT OR ANIMAL, ACROSS THE GLOBE OR IN ONE'S OWN BACKYARD. 27840099 true true false false false false false false false true true false false true true true true false false false false true false false true false false true false true false false false false false false false false true false false false false false false false false true 60 0 true 488 true false false false false false true true false 0 false false false false false false false X 10 10 false false false false false false false true true false false true true true true true true true true false CA X X Nora Crow 5594985910 1250 W Olive Ave Fresno CA 93728 Jon Dohlin CEO 40.00 0.00 X 312158 0 20495 Terry Skoda CAO 40.00 0.00 X 191494 0 10275 Lyn Myers COO 40.00 0.00 X 145145 0 7678 Nicole Presley Gen Curator 40.00 0.00 X 114169 0 20956 Sean Den Bok CEE 40.00 0.00 X 111749 0 22569 Steven Gonzales-Warkentin COS 40.00 0.00 X 114443 0 15314 Nicole Ozburn Dir of HR 40.00 0.00 105646 0 12565 David Horsham Director of IT 40.00 0.00 117433 0 531 Nora Crow CFO 20.00 0.00 X 101301 0 66 Rion Morgenstern Treasurer 2.00 0.00 X X 0 0 0 Oliver Baines DIRECTOR 2.00 0.00 X 0 0 0 Ross Parnagian DIRECTOR 2.00 0.00 X 0 0 0 Kyle Kirkland CHAIR 2.00 0.00 X X 0 0 0 Ed Gonzalez Director 2.00 0.00 X 0 0 0 Julie Vance Secretary 2.00 0.00 X X 0 0 0 Wilma Tom Hashimoto Director 2.00 0.00 X 0 0 0 Babatunde Ilori Vice Chair 2.00 0.00 X X 0 0 0 Ethan Smith Director 2.00 0.00 X 0 0 0 Emilia Reyes Director 2.00 0.00 X 0 0 0 1313538 110449 9 false true false Viking Staffing PO Box 31001-2434 Pasadena CA 911102434 Onsite Staffing 145451 Spineless Wonders 12160 Scandia Trail N Scandia MN 55073 Seasonal Butterfly Exhib 278012 2 181805 22134881 3258646 132076 25575332 ADMISSIONS 712130 7814713 7814713 EDUCATION 611710 1664910 1664910 OTHER INCOME 712130 32291 32291 ZOO MEMBERSHIPS 712130 2098631 2098631 11610545 725220 725220 0 0 754717 754717 754717 754717 1732077 2372345 391858 -640268 -391858 -1032126 -1032126 1411255 181805 591794 819461 0 0 CONCESSIONS 722513 1210727 1210727 GIFT SHOP SALES 459420 666094 666094 VENDING COMMISSIONS 722515 44643 44643 33176 33176 1954640 40407789 10578419 3434577 X 91065 91065 0 67050 67050 0 1187812 422266 563777 201769 0 12066698 10631836 1044454 390408 216561 187325 22306 6930 2121293 1834919 218493 67881 1053502 911279 108511 33712 0 0 0 0 0 22732 22732 0 936362 926362 10000 23534 16802 6367 365 508186 43235 464951 0 0 0 0 0 24737 20779 2969 989 0 6653796 6540981 95579 17236 331445 278414 39773 13258 UTILITIES 1221424 1025996 146571 48857 CONTRACTED SERVICES 904966 524267 239576 141123 REPAIRS AND MAINTENANCE 778356 775850 2431 75 SUPPLIES 775425 752327 5952 17146 3781366 2789346 409769 582251 32766310 27840099 3394211 1532000 3962163 3205694 0 107000 965750 5793674 2761745 0 0 0 0 372775 583634 152905500 41427963 70629389 111477537 16736573 18801323 0 0 69219 57682 45690486 15021347 143361279 152874712 6822242 5397977 1324200 1652233 148488 195097 8294930 7245307 X 128810918 138691974 6255431 6937431 135066349 145629405 143361279 152874712 7641479 2921577 X false true X true true true X 10148661 18990540 37040119 24452421 25575332 116207073 8829206 5679780 12205516 12216694 13776517 52707713 0 0 0 18977867 24670320 49245635 36669115 39351849 168914786 0 0 168914786 622962 663332 1062084 793979 725220 3867577 0 622962 663332 1062084 793979 725220 3867577 0 1327678 854144 1791138 1655609 1954640 7583209 20928507 26187796 52098857 39118703 42031709 180365572 0.93650 0.93200 0.02140 0.02340 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8431947 102906 1440544 366500 9608897 10222676 341696 -1981425 151000 8431947 7063381 2115060 1044235 10222676 5584349 534385 944647 7063381 4652214 145000 963220 176085 5584349 0.99090 0.00910 false false false 705450 705450 650087 417348 232739 147892775 38505717 109387058 3436310 2353655 1082655 220878 151243 69635 111477537 Beneficial Use of Land 5124751 CIP - ARCHITECT 1391740 CIP - CONSTRUCTION 8308944 Right of Use Assets 161432 Workers Comp Deposit 34480 15021347 Finance Lease Liability 33665 Operating Lease Liability 161432 195097 X 42868938 2921577 39885 -477581 2483881 40385057 22732 22732 40407789 32305882 39885 39885 32265997 22732 477581 500313 32766310 Part V, Line 4: Intended uses of the endowment fund. THE BOARD DESIGNATED ENDOWMENT WAS ESTABLISHED TO SUPPORT THE OPERATIONS OF THE FRESNO CHAFFEE ZOO THROUGH A FLOW OF INTEREST, DIVIDENDS AND APPRECIATION OF ASSETS. THE ZOO'S PERMANENT ENDOWMENT WAS ESTABLISHED TO PROVIDE PERPETUAL FINANCIAL SUPPORT TO THE FRESNO CHAFFEE ZOO. Part X : FIN48 Footnote The Corporation is a qualified organization exempt from federal income taxes and state franchise taxes under 501(c)(3) of the Internal Revenue Code (IRC) and 23701d of the California Revenue and Taxation Code, respectively. The Corporation is subject to federal income taxes for any activities that are unrelated to its exempt purpose. Unrelated business income tax, if any, is insignificant and no provision for income taxes has been made.U.S. GAAP requires Corporation management to evaluate tax positions by the Corporation and recognize a tax liability (or asset) if the Corporation has taken an uncertain position that more likely than not would be sustained upon examination by the Internal Revenue Service.The Corporations evaluations for the years ended December 31, 2023 and 2022, respectively, revealed no tax positions that would have a material impact on the financial statements. The tax returns of the Corporation are subject to examination by federal and state taxing authorities. However, there are currently no examinations in progress or pending. Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Special Events Expense $477581 Africa Conservation 13000 Europe Conservation 34050 South America Conservation 20000 3 false false false false false false X X X false IllumiNature 733121 57000 676121 22285 157753 ZOOBOO 367899 40000 327899 19344 68754 8 492040 84805 407235 80941 80550 162167 1593060 181805 1411255 103226 99894 388674 591794 819461 false Felidae Conservation Fund 10 Tiburon Blvd Mill Valley CA 94941 10000 0 Conservation International Rhino Foundatio 201 Main Street Suite 2600 Fort Worth TX 76102 10000 0 Conservation Lincoln Park Zoo 2001 North Clark Street Chicago IL 60614 10000 0 Conservation Minnesota Zoo Foundation 13000 Zoo Blvd Apple Valley MN 55124 10000 0 Conservation 0 4 X X X false false false false false false false false false Jon Dohlin CEO 312158 20495 332653 Lyn Myers COO 145145 7678 152823 Terry Skoda CAO 191494 10275 201769 X Equip/Supplies 2 1500 FMV X Food & Catering 18 16193 FMV X Goods 152 114383 FMV false false false Form 990, Part VI, Section B, Line 11b THE PREPARER SUBMITS A COPY OF THE DRAFT VERSION OF FORM 990 TO THE CFO BEFORE IT IS FILED. THE CFO REVIEWS THE FORM FOR ACCURACY AND COMPLETENESS AND COMMUNICATES ANY QUESTIONS, CONCERNS OR CHANGES TO THE PREPARER. A COPY OF FORM 990 IS PROVIDED IN ELECTRONIC FORMAT TO ALL BOARD MEMBERS PRIOR TO FILING. Form 990, Part VI, Section B, Line 12c CONFLICTS INVOLVING BOARD MEMBERS ARE COMMUNICATED TO THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE MAY CHOOSE TO HANDLE THE CONFLICT IN A VARIETY OF WAYS INCLUDING, BUT NOT LIMITED TO, CONSULTATION AND OPINION FROM LEGAL COUNSEL, THE BOARD MEMBER EXCUSING SELF FROM ANY DISCUSSIONS/VOTES RELATED TO THE CONFLICT, OR THE REMOVAL OF THE BOARD MEMBER FROM THE BOARD OF DIRECTORS. CONFLICTS INVOLVING STAFF MEMBERS ARE REPORTED UPSTREAM TO MANAGEMENT AND ARE HANDLED AS DEEMED APPROPRIATE. CONFLICTS INVOLVING THE CFO ARE COMMUNICATED TO THE CEO AND MAY SUBSEQUENTLY BE COMMUNICATED TO THE BOARD OF DIRECTORS. CONFLICTS INVOLVING THE CEO ARE REPORTED DIRECTLY TO THE BOARD OF DIRECTORS. ADDITIONALLY, ALL BOARD OF DIRECTOR MEMBERS, MEMBERS OF THE FINANCE COMMITTEE, THE CHIEF EXECUTIVE OFFICER AND THE CHIEF FINANCIAL OFFICER ARE REQUIRED TO COMPLETE AND FILE A STATEMENT OF ECONOMIC INTEREST, FORM 700, WITH THE CLERK OF THE BOARD FOR THE FRESNO COUNTY BOARD OF SUPERVISORS ON AN ANNUAL BASIS. ALL OTHER OFFICERS AND MANAGERS OF THE ZOO MUST COMPLETE AND FILE A FORM 700 DIRECTLY WITH THE CORPORATION ANNUALLY. Form 990, Part VI, Section B, Line 15a COMPENSATION FOR THE CEO IS DONE BY THE BOARD OF DIRECTORS. THE BOARD MEMBERS TAKE INTO CONSIDERATION BENCHMARKS ESTABLISHED BY THE AMERICAN ZOO AND AQUARIUM ASSOCIATION (AZA) SURVEY COMPLETED EVERY OTHER YEAR. THE SURVEY INCLUDES COMPENSATION BENCHMARKS BY GEOGRAPHICAL AREAS AND ORGANIZATION SIZES TO ALLOW THE BOARD OF DIRECTORS TO BETTER ASSESS THE COMPENSATION CONSIDERED REASONABLE FOR THE CEO. THE COMPENSATION IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS AS A WHOLE. THE REASONABLENESS IS REVIEWED ANNUALLY. Form 990, Part VI, Section B, Line 15b COMPENSATION FOR OTHER KEY OFFICERS, INCLUDING THE CFO, IS RECOMMENDED TO THE BOARD OF DIRECTORS BY THE CEO. THE COMPENSATION IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS. THE REASONABLENESS OF COMPENSATION IS REVIEWED EVERY TWO YEARS. Form 990, Part VI, Section C, Line 19 ALL GOVERNING DOCUMENTS AND THE ANNUAL AUDITED FINANCIAL STATEMENTS OF THE ORGANIZATION ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE. IN ADDITION, THE GOVERNING DOCUMENTS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR VIEWING AT THE ORGANIZATION'S ACCOUNTING OFFICE. THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS AVAILABLE UPON REQUEST. Form 990, Part IX, Line 24e ANIMAL SERVICES: Column (A) - Total = $607410; Column (B) - Program Services = $607410; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e BANK AND CREDIT CARD FEES: Column (A) - Total = $345046; Column (B) - Program Services = $289631; Column (C) - Management & General = $41626; Column (D) - Fundraising = $13789 Form 990, Part IX, Line 24e BEHIND THE SCENES: Column (A) - Total = $2116; Column (B) - Program Services = $2116; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e COMMUNITY SUPPORT: Column (A) - Total = $3500; Column (B) - Program Services = $3500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e CONSERVATION: Column (A) - Total = $63194; Column (B) - Program Services = $63194; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e DUES AND SUBSCRIPTIONS: Column (A) - Total = $87665; Column (B) - Program Services = $75463; Column (C) - Management & General = $9715; Column (D) - Fundraising = $2487 Form 990, Part IX, Line 24e EQUIPMENT EXPENSE: Column (A) - Total = $554364; Column (B) - Program Services = $537458; Column (C) - Management & General = $13998; Column (D) - Fundraising = $2908 Form 990, Part IX, Line 24e Event Expenses: Column (A) - Total = $477581; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $477581 Form 990, Part IX, Line 24e FLEET EXPENSE: Column (A) - Total = $54997; Column (B) - Program Services = $54959; Column (C) - Management & General = $38; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e FOOD AND CATERING: Column (A) - Total = $209347; Column (B) - Program Services = $151139; Column (C) - Management & General = $18484; Column (D) - Fundraising = $39724 Form 990, Part IX, Line 24e LEASE EXPENSE: Column (A) - Total = $87575; Column (B) - Program Services = $73564; Column (C) - Management & General = $10508; Column (D) - Fundraising = $3503 Form 990, Part IX, Line 24e MILEAGE, TOLLS AND PARKING: Column (A) - Total = $1795; Column (B) - Program Services = $851; Column (C) - Management & General = $838; Column (D) - Fundraising = $106 Form 990, Part IX, Line 24e MISCELLANEOUS: Column (A) - Total = $18600; Column (B) - Program Services = $14812; Column (C) - Management & General = $3066; Column (D) - Fundraising = $722 Form 990, Part IX, Line 24e OTHER EXPENSES : Column (A) - Total = $41594; Column (B) - Program Services = $17655; Column (C) - Management & General = $22236; Column (D) - Fundraising = $1703 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $34488; Column (B) - Program Services = $28830; Column (C) - Management & General = $2267; Column (D) - Fundraising = $3391 Form 990, Part IX, Line 24e Printing and Publications: Column (A) - Total = $96734; Column (B) - Program Services = $86156; Column (C) - Management & General = $3953; Column (D) - Fundraising = $6625 Form 990, Part IX, Line 24e PROFESSIONAL SERVICES: Column (A) - Total = $375899; Column (B) - Program Services = $278656; Column (C) - Management & General = $92425; Column (D) - Fundraising = $4818 Form 990, Part IX, Line 24e RECOGNITION: Column (A) - Total = $1682; Column (B) - Program Services = $178; Column (C) - Management & General = $1504; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e RECRUITING: Column (A) - Total = $60881; Column (B) - Program Services = $0; Column (C) - Management & General = $60881; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SIGNAGE: Column (A) - Total = $68588; Column (B) - Program Services = $68588; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SPECIAL EXHIBITS: Column (A) - Total = $210317; Column (B) - Program Services = $210317; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e SPECIALIZED SERVICES: Column (A) - Total = $31362; Column (B) - Program Services = $3942; Column (C) - Management & General = $10430; Column (D) - Fundraising = $16990 Form 990, Part IX, Line 24e STAFF DEVELOPMENT: Column (A) - Total = $148447; Column (B) - Program Services = $120348; Column (C) - Management & General = $24530; Column (D) - Fundraising = $3569 Form 990, Part IX, Line 24e Taxes: Column (A) - Total = $1047; Column (B) - Program Services = $879; Column (C) - Management & General = $126; Column (D) - Fundraising = $42 Form 990, Part IX, Line 24e TELEPHONE: Column (A) - Total = $107185; Column (B) - Program Services = $89376; Column (C) - Management & General = $13557; Column (D) - Fundraising = $4252 Form 990, Part IX, Line 24e UNIFORMS: Column (A) - Total = $89952; Column (B) - Program Services = $10324; Column (C) - Management & General = $79587; Column (D) - Fundraising = $41