2024-11-12T06:06:30-06:00 2023-12-31 383635706 REHMANN ROBSON LLC 2330 EAST PARIS AVE SE GRAND RAPIDS MI 49546 990 2023-01-01 386076879 JOHN BALL ZOO JOHN 6163364300 1300 WEST FULTON STREET GRAND RAPIDS MI 49504 LARRY JONGEKRIJG CFO 6163364300 2024-11-08 1 1 TRAVIS C BIGLER CPA P01812246 6169754100 2024-11-04 2023 2024-10-15 13:58:12Z LARRY JONGEKRIJG 1300 WEST FULTON STREET GRAND RAPIDS MI 49504 31212492 0 X WWW.JBZOO.ORG X 1950 MI INSPIRING OUR COMMUNITY TO BE ENGAGED IN CONSERVATION OF WILDLIFE AND OUR NATURAL ENVIRONMENT. 23 23 554 842 -228407 0 3637841 8114337 10946920 13456449 9602 44499 2792932 2545430 17387295 24160715 56377 94111 0 0 9771079 11649196 0 0 855963 7871981 11537275 17699437 23280582 -312142 880133 25280749 29446086 4330387 7189806 20950362 22256280 X WE INSPIRE OUR COMMUNITY TO BE ACTIVELY ENGAGED IN THE CONSERVATION OF WILDLIFE AND OUR NATURAL ENVIRONMENT. 0 0 4797858 9602799 GUEST SERVICES-THE ZOO INCURS EXPENSES RELATED TO THE OPERATION AND MANAGEMENT OF ITS FOOD SERVICE, GIFT SHOP, VISITOR EXPERIENCES AND ADMISSION SALES. 4633124 94111 ANIMAL CARE-THE ZOO INCURS EXPENSES RELATED TO THE SUPPORT IN CARING FOR THEIR ANIMAL COLLECTION. THIS INCLUDES FOOD, VETERINARY SERVICES, ANIMAL ENRICHMENT, EQUIPMENT AND APPROPRIATE STAFFING. 6531042 6151658 ZOO OPERATIONS-THE ZOO INCURS EXPENSES RELATED TO THE MANAGEMENT AND MAINTENANCE OF THE BUILDINGS, EQUIPMENT, AND ZOO AND PARK OUTDOOR SPACES. THIS INCLUDES REPAIRS, RENOVATIONS, EXHIBIT DEVELOPMENT AND EXHIBIT CONSTRUCTION. 952206 412341 EDUCATION-THE ZOO OFFERS EDUCATION PROGRAMS WHICH INCLUDE CLASSES, TOURS, CAMPS, TEEN PROGRAMS, SCOUT PROGRAMS, SCHOOL PROGRAMS, FAMILY PROGRAMS, EDUCATIONAL EXHIBIT GRAPHICS AND EXHIBIT INTERPRETATION. 1377972 INSTITUTIONAL ADVANCEMENT-THE ZOO INCURS COSTS RELATED TO THE OPERATION AND MANAGEMENT OF MEMBERSHIP SALES, EVENTS, PROMOTIONS AND RENTALS. 2330178 412341 18292202 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 108 0 1 554 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 23 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X X LARRY B JONGEKRIJG 6163364620 1300 FULTON NW GRAND RAPIDS MI 49504 MATT BECKER BOARD CHAIR 1.00 X X 0 0 0 ROB VERHEULEN BOARD VICE CHAIR 1.00 X X 0 0 0 JEFF LUMPP TREASURER 1.00 X X 0 0 0 LORI SMITH DIRECTOR 1.00 X 0 0 0 CAROL HENNESSY DIRECTOR 1.00 X 0 0 0 CURT MULDER DIRECTOR 1.00 X 0 0 0 ANDRIA ROMKEMA DIRECTOR 1.00 X 0 0 0 TY COOK DIRECTOR 1.00 X 0 0 0 STAN PONSTEIN DIRECTOR 1.00 X 0 0 0 MATT HEITMEIER DIRECTOR 1.00 X 0 0 0 SAM MOORE DIRECTOR 1.00 X 0 0 0 KYLE VAN ANDEL DIRECTOR 1.00 X 0 0 0 TOM WELCH DIRECTOR 1.00 X 0 0 0 TRACEY HORNBECK PAST BOARD CHAIR 1.00 X 0 0 0 RAUL ALVAREZ JR DIRECTOR 1.00 X 0 0 0 CASEY AUBIL DIRECTOR 1.00 X 0 0 0 JENNIFER BOEZWINKLE DIRECTOR 1.00 X 0 0 0 MANDY BOLTER DIRECTOR 1.00 X 0 0 0 MARK JANES SECRETARY 1.00 X 0 0 0 RACHEL LAUG DIRECTOR 1.00 X 0 0 0 RAJ MALVIYA DIRECTOR 1.00 X 0 0 0 MICHAEL SYTSMA DIRECTOR 1.00 X 0 0 0 JIM KRZEMINSKI DIRECTOR 1.00 X 0 0 0 TIM GORDON DIRECTOR 1.00 X 0 0 0 PETER F D'ARIENZO CEO 40.00 X 439382 0 34286 LARRY B JONGEKRIJG CFO 40.00 X 204523 0 18308 ANDREW D MCINTYRE COO 40.00 X 196746 0 25226 LAURA A DAVIS DIRECTOR ORGANIZATIONAL DE 40.00 X 175953 0 14100 ALLMON J FORRESTER DIRECTOR OF FACILITIES, PL 40.00 X 173318 0 20084 LAWRENCE J MATTSON DIRECTOR OF GUEST SERVICES 40.00 X 121828 0 9303 JENNIFER CZEKAI DIRECTOR OF MARKETING 40.00 X 120424 0 11614 1432174 0 132921 8 0 1 0 WOLVERINE BUILDING GROUP 4045 BARDEN DR SE GRAND RAPIDS MI 49512 CONSTRUCTION SERVICES 5091606 TESSERE INC 1525 E DOUGLAS AVENUE WICHITA KS 67211 DESIGN SERVICES 308850 ECO'S COMMUNICATION 1555 OAK AVE SUITE A BOULDER CO 80304 FABRICATION FEES 227394 JOE MALCHOW PO BOX 817 ADAIR OK 74330 CAMEL EXPERIENCE 182175 INTELLECTUAL NINJAS 401 HALL STREET SW 112 F GRAND RAPIDS MI 49503 MARKETING SERVICES 180903 8 2022446 231150 1507258 4353483 8114337 VISITOR EXPERIENCE 713990 6892450 6892450 VOTER APPROVED MILLAGE 713990 6151658 6151658 EDUCATION 611710 412341 412341 13456449 34442 34442 898033 1126440 -228407 -228407 -228407 4612101 4602044 10057 10057 10057 139428 231150 75940 63488 63488 3940175 1247353 2692822 2692822 MISC 713990 17527 17527 17527 24160715 16166798 -228407 107987 94111 94111 1149937 415104 734833 8110262 7656257 454005 431951 347524 59225 25202 1304464 1018758 214032 71674 652582 581640 39058 31884 37170 29070 8100 28750 6750 22000 52000 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101015 221634 35178 886836 103544650 -45090 -288358 -35260 172598 942532 746422 -45090 -288358 -35260 172598 942532 746422 22991 17527 40518 20422507 15651815 23887464 18554470 26702170 105218426 0.98410 0.97800 0.00710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 52000 52000 23228582 23280582 1000000 250000 0 0 991030 834368 1000000 1000000 3825398 5738097 21011 45500 44000 52000 162511 247758 208592 250000 250000 956350 1434525 89355 11509 4075 96789 109533 -16033 4145 89355 99201 14287 3955 109533 96797 6419 4015 99201 87997 12830 4030 96797 1.00000 1 0 31691 19618 12073 4854026 2893618 1960408 220865 156838 64027 2036508 CONSTRUCTION IN PROGRESS 17473883 RIGHT OF USE ASSETS 577605 18051488 CURRENT PORTION OF OPERATING LEASE AGREEMENTS 144907 OPERATING LEASE OBLIGATIONS, NET OF CURRENT PORTION 453451 REFUNDABLE ADVANCE ON CONDITIONAL CONTRIBUTION 4733663 5332021 X 26959081 418351 2381227 2799578 24159503 1212 1212 24160715 25653163 2373793 2373793 23279370 1212 1212 23280582 PART V, LINE 4: TO PROVIDE ONGOING SUPPORT OF CURRENT AND FUTURE PROGRAMS OF THE ORGANIZATION. PART X, LINE 2: THE ZOO IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) AND 509(A)(2) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ZOO'S RENTAL INCOME IS SUBJECT TO TAX AS UNRELATED BUSINESS INCOME. THE ZOO RECORDED NO TAX EXPENSE FOR THIS UNRELATED BUSINESS ACTIVITY FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ZOO EVALUATES TAX POSITIONS TAKEN ON ITS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WHICH REQUIRE THAT TAX POSITIONS TAKEN BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED. MANAGEMENT BELIEVES THAT THE ZOO HAS NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS UNDER THAT CRITERIA. THE ZOO'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THEY WERE FILED (2020 - 2023). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,247,353. RENTAL EXPENSE 1,126,440. CHANGE IN BENEFICIAL INTEREST 7,434. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 1,126,440. COST OF GOODS SOLD 1,247,353. RENDEZOO 370578 231150 139428 8359 67581 370578 231150 139428 8359 67581 75940 63488 0 RED PANDA NETWORK 494 W 10TH ST EUGENE OR 97401 10000 0 FMV RED PANDA CONSERVATION SNOW LEOPARD TRUST 4649 SUNNYSIDE AVENUE NORTH SUITE 325 SEATTLE WA 96103 15000 0 FMV SNOW LEOPARD CONSERVATION GRAND VALLEY STATE UNIVERSITY 1 CAMPUS DRIVE ALLENDALE MI 49401 59111 0 FMV FRESHWATER MUSSEL RESEARCH GRANT X X X X 0 0 0 1 0 1 0 0 0 PETER F D'ARIENZO CEO 392945 0 46437 0 0 0 23100 0 11186 0 473668 0 0 0 LARRY B JONGEKRIJG CFO 204523 0 0 0 0 0 14840 0 3468 0 222831 0 0 0 ANDREW D MCINTYRE COO 196746 0 0 0 0 0 14280 0 10946 0 221972 0 0 0 ALLMON J FORRESTER DIRECTOR OF FACILITIES, PL 173318 0 0 0 0 0 12323 0 7761 0 193402 0 0 0 LAURA A DAVIS DIRECTOR ORGANIZATIONAL DE 175953 0 0 0 0 0 12600 0 1500 0 190053 0 0 0 PART I, LINE 5 CEO INCENTIVE BONUS IS BASED ON ORGANIZATION ACHIEVING/EXCEEDING ESTABLISHED GOALS AROUND NET INCOME, REVENUES, STAFF RETENTION AND OTHER KEY PERFORMANCE METRICS. PART I, LINE 6 CEO INCENTIVE BONUS IS BASED ON ORGANIZATION ACHIEVING/EXCEEDING ESTABLISHED GOALS AROUND NET INCOME, REVENUES, STAFF RETENTION AND OTHER KEY PERFORMANCE METRICS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED WITH THE FINANCE COMMITTEE OF THE BOARD AND A COPY IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING THE 990 AND 990-T. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY TO REPORT ANY CONFLICT OF INTEREST AND IS MONITORED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE CEO AND SENIOR MANAGEMENT ARE DETERMINED BY THE BOARD COMPENSATION COMMITTEE AND APPROVED BY THE BOARD EXECUTIVE COMMITTEE. THE BOARD HIRES AN INDEPENDENT COMPENSATION CONSULTANT TO ASSIST WITH WAGE COMPARISONS TO MARKET RATES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 7,434. PART XII, LINE 2C THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.