2026-07-13T16:50:11-04:00 2025-12-31 364133681 LAUTERBACH & AMEN LLP 668 N RIVER RD NAPERVILLE IL 60563 990 2025-01-01 363461739 COSLEY FOUNDATION INC COSL 6306655534 102 E WESLEY ST WHEATON IL 60187 MICHAEL J BENARD SECRETARY 6306654710 2026-07-09 true RONALD J AMEN CPA P01495944 6304166900 2026-07-09 2025 2025-03-06 01:10:19Z MICHAEL J BENARD 102 E WESLEY ST WHEATON IL 60187 1445867 false X WWW.COSLEYZOO.ORG X 1985 IL THE COSLEY FOUNDATION ENGAGES IN FUNDRAISING ACTIVITIES TO BENEFIT THE COSLEY ZOO, AN AZA-ACCREDITED SMALL ZOO WHOLLY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT IN WHEATON, IL. THE FOUNDATION RAISES FUNDS VIA DONOR DEVELOPMENT OF INDIVIDUALS AND FOUNDATIONS, AND ALSO HOLDS COMMUNITY-CENTRIC EVENTS SUCH AS CHRISTMAS TREE SALES,A 5K/10K RUN FOR THE ANIMALS, THE MIKE WILLIAMS COSLEY CLASSIC GOLF TOURNAMENT, AND FALL PUMPKIN SALES. THE COSLEY FOUNDATION BOARD IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO SERVE AS ADVOCATES FOR THE COSLEY ZOO WITHIN THE DUPAGE COUNTY COMMUNITY (CHICAGO SUBURBS); BOARD MEMBERS ALSO PROVIDE FISCALLY SOUND STRATEGIC COUNSEL PERTAINING TO THE ZOOS CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. THE ZOO PURSUES ITS MISSION VIA WORLD-CLASS ANIMAL WELFARE, SCIENCE-BASED CONSERVATION IN 12 11 0 95 0 795913 686157 0 115541 105163 207312 323033 1118766 1114353 1343455 1337745 0 191663 0 0 119332 265584 479377 1800702 1817122 -681936 -702769 3633277 2907976 1313132 1317442 2320145 1590534 X THE COSLEY FOUNDATION ENGAGES IN FUNDRAISING ACTIVITIES TO BENEFIT THE COSLEY ZOO, AN AZA-ACCREDITED SMALL ZOO WHOLLY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT IN WHEATON, IL. THE FOUNDATION RAISES FUNDS VIA DONOR DEVELOPMENT OF INDIVIDUALS AND FOUNDATIONS, AND ALSO HOLDS COMMUNITY-CENTRIC EVENTS SUCH AS CHRISTMAS TREE SALES,A 5K/10K RUN FOR THE ANIMALS, THE MIKE WILLIAMS COSLEY CLASSIC GOLF TOURNAMENT, AND FALL PUMPKIN SALES. THE COSLEY FOUNDATION BOARD IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO SERVE AS ADVOCATES FOR THE COSLEY ZOO WITHIN THE DUPAGE COUNTY COMMUNITY (CHICAGO SUBURBS); BOARD MEMBERS ALSO PROVIDE FISCALLY SOUND STRATEGIC COUNSEL PERTAINING TO THE ZOOS CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. THE ZOO PURSUES ITS MISSION VIA WORLD-CLASS ANIMAL WELFARE, SCIENCE-BASED CONSERVATION IN false false 1335245 1335245 THE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. THE ZOOS OPERATIONS INCLUDE FREE ADMISSION TO ALL CHILDREN UNDER THE AGE OF 18 Y/O, REGARDLESS OF RESIDENCE WITHIN THE WHEATON PARK DISTRICT BOUNDS AND FREE ADMISSION TO ALL WHEATON PARK DISTRICT ADULTS. ADMISSION TO THE ZOO ALLOWS ACCESS TO MORE THAN 20 ANIMAL EXHIBITS, INCLUDING A DUCK POND AND CHICKEN COOP WHERE VISITORS CAN PARTICIPATE IN ANIMAL FEEDINGS FOR A SMALL ADDITIONAL FEE. WITHIN THE GROUNDS OF THE ZOO THERE IS ALSO A UNIQUE GIFT SHOP AND SMALL CONCESSIONS STAND. SINCE 2000, THE COSLEY ZOO HAS MAINTAINED ACCREDITATION BY THE ASSOCIATION OF ZOOS & AQUARIUMS (AZA), AND AS SUCH ADHERES TO THE WORLDS STRICTEST STANDARDS OF ANIMAL WELFARE AND CONSERVATION ADVOCACY WITHIN EVERY ASPECT OF ITS OPERATING PLAN. THE ZOO IS ALSO BELOVED BY THE COMMUNITY FOR ITS STRONG AND INCLUSIVE EDUCATIONAL PROGRAMS, WITH EDUCATION BEING A PRIMARY OPERATIONAL FOCUS. 2500 2500 THE FOUNDATION, IN ACCORDANCE WITH A DONORS WISHES, IS PROVIDING ONE SCHOLARSHIP IN MEMORY OF THE FORMER PRESIDENT OF THE FOUNDATION. 133506 THE FOUNDATION PROVIDES FINANCIAL SUPPORT FOR THE ADVANCEMENT OF THE ZOO. THE FOUNDATION INVESTS IN DONOR RELATIONSHIP BUILDING AND THE ENGAGEMENT OF SUBJECT MATTER EXPERTS. 19672 OTHER PROGRAMS 19672 1490923 true true false true false false false false false false false false false false false true true false false false false false false false true false false true false true false false false false false false false false false false false false false true false true false true 12 0 0 false false false false false false false false X 12 11 false false false false false false false true true false false true true true true true true false false false IL X X X SANDRA SIMPSON 6305104947 855 W PRAIRIE AVE WHEATON IL 60187 MICHAEL J BENARD SECRETARY 1.00 40.00 X X 0 248431 26116 PAUL BECKER TREASURER 1.00 X X 0 0 0 JENNIFER CLARK PRESIDENT 1.00 X X 0 0 0 PHYLLIS GEYER DIRECTOR 1.00 X 0 0 0 MIKE GUSTAFSON DIRECTOR 1.00 X 0 0 0 RACHEL ITTNER DIRECTOR 1.00 X 0 0 0 FRANK MOSCARDINI JR DIRECTOR 1.00 X 0 0 0 JULIE MURPHY DIRECTOR 1.00 X 0 0 0 ASHLEY RABATIC DIRECTOR 1.00 X 0 0 0 MATT SZAFRANSKI PAST PRESIDE 1.00 X 0 0 0 SARAH TRAISMAN DIRECTOR 1.00 X 0 0 0 SUSAN VARCAK DIRECTOR 1.00 X 0 0 0 248431 26116 false true false MOUSSEAU CONSULTING GROUP 25W700 FLINT CREEK ROAD WHEATON IL 60187 FUNDRAISING 117484 1 90835 7017 588305 7017 686157 105163 105163 448074 7017 245820 202254 205962 85694 120268 120268 MISC REVENUE 511 511 511 1114353 120268 105674 1335245 1335245 2500 2500 10827 10827 7500 7500 145538 126388 19150 200 200 19235 400 18835 3975 3975 5997 5997 SALARY REIMBURSEMENTS 211697 19672 78690 113335 DUES AND SUBSCRIPTIONS 25001 404 24597 GENERAL SUPPLIES 23602 6314 17288 CREDIT CARD PROCESSING 13781 13781 12024 12024 1817122 1490923 206867 119332 1626574 676206 16028 692433 33075 28410 26897 30217 1480710 1930703 3633277 2907976 1313132 1317442 1313132 1317442 X 1937142 1353459 383003 237075 2320145 1590534 3633277 2907976 X -702769 275 -27117 X X false true X true false X X 1 WHEATON PARK DISTRICT OWNERS AND OPERATORS OF THE COSLEY ZOO 366006155 6 true 1335245 0 1 1335245 0 true true false false false false false false false false false false false false false true true true X X true true PART IV, SECTION A, LINE 2 THE ORGANIZATIONS ONLY SUPPORTED ORGANIZATION IS A GOVERNMENTAL UNIT. GOVERNMENTAL UNITS ARE NOT REQUIRED TO OBTAIN RECOGNITION OF ITS PUBLIC CHARITY STATUS. PART IV, SECTION D, LINE 3 THE WHEATON PARK DISTRICT HAD A SIGNIFICANT VOICE IN THE COSLEY FOUNDATION INVESTMENT POLICIES AND IN DIRECTING ITS USE OF INCOME AND ASSETS AT ALL TIMES DURING THE TAX YEAR DUE TO THE EXECUTIVE DIRECTOR OF THE DISTRICT BEING A FOUNDATION BOARD MEMBER. THIS ARRANGEMENT IS SET FORTH IN THE FOUNDATIONS BYLAWS WHICH FACILITATE AN ONGOING, CLOSE AND CONTINUOUS WORKING RELATIONSHIP. PART IV, SECTION E, LINE 1C THE COSLEY FOUNDATION RAISES MONEY TO SUPPORT THE COSLEY ZOO WHICH IS A FACILITY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT. PART IV, SECTION E, LINE 2A THE COSLEY FOUNDATION SUPPORTS THE WHEATON PARK DISTRICT, A GOVERNMENTAL ENTITY, BY ENGAGING IN CHARITABLE AND EDUCATIONAL ACTIVITIES ON BEHALF OF THE DISTRICT. FUNDS RAISED ARE USED TO SUPPORT THE COSLEY ZOO, A FACILITY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT, THROUGH EDUCATION, COMMUNITY ENRICHMENT, AND CAPITAL DEVELOPMENT. PART IV, SECTION E, LINE 2B THE COSLEY FOUNDATION EXISTS TO SUPPORT THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. IF THE FOUNDATION DID NOT EXIST TO PROVIDE THIS SUPPORT, THE COSLEY ZOO WOULD CONTINUE TO OPERATE AS A WHEATON PARK DISTRICT ENTITY, BUT IT WOULD FACE GREATER CHALLENGES IN ANNUAL OPERATING FINANCES, AND WOULD BE UNABLE TO INVEST IN CAPITAL DEVELOPMENT TO THE SAME LEVEL AS IT DOES WITH THE FOUNDATIONS SUPPORT. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED SCHEDULE C, PART II-A THE ORGANIZATION HAD NO LOBBYING EXPENDITURES X 1087511 275 275 1087236 27117 27117 1114353 1817122 1817122 1817122 SCHEDULE D, PAGE 3, PART X THE FOUNDATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. SCHEDULE D, PAGE 4, PART XI, LINE 4B INVESTMENT INCOME DIFFERENCE 27,117 FESTIVAL OF LIG 256284 256284 152139 COSLEY CLASSIC 91365 6390 84975 40543 2 107442 627 106815 53138 455091 7017 448074 245820 245820 202254 true WHEATON PARK DISTRICT 102 E WESLEY ST WHEATON IL 60187 366006155 GOV 1335245 COST ZOO CAPITAL EXP SEE SCH I, PART IV SCHEDULE I, PAGE 1, PART I, LINE 2 THE FOUNDATION PROVIDED A CASH GRANT TO HELP IT SUPPORT THE PARK DISTRICTS MANAGEMENT OF THE COSLEY ZOO. SCHEDULE I, PAGE 4, PART IV PART II, LINE 1, COLUMN (H): PURPOSE OF GRANT OR ASSISTANCE PROVIDE FOR COMPLETION OF MAJOR IMPORVEMENTS, ADDITIONS, AND GENERAL FINANCIAL SUPPORT TO THE COSLEY ZOO. false false false false false false false false false MICHAEL J BENARD SECRETARY 248431 26116 274547 FORM 990 - ORGANIZATION'S MISSION THE COSLEY FOUNDATION ENGAGES IN FUNDRAISING ACTIVITIES TO BENEFIT THE COSLEY ZOO, AN AZA-ACCREDITED SMALL ZOO WHOLLY OWNED AND OPERATED BY THE WHEATON PARK DISTRICT IN WHEATON, IL. THE FOUNDATION RAISES FUNDS VIA DONOR DEVELOPMENT OF INDIVIDUALS AND FOUNDATIONS, AND ALSO HOLDS COMMUNITY-CENTRIC EVENTS SUCH AS CHRISTMAS TREE SALES,A 5K/10K RUN FOR THE ANIMALS, THE MIKE WILLIAMS COSLEY CLASSIC GOLF TOURNAMENT, AND FALL PUMPKIN SALES. THE COSLEY FOUNDATION BOARD IS COMPRISED OF VOLUNTEER BOARD MEMBERS WHO SERVE AS ADVOCATES FOR THE COSLEY ZOO WITHIN THE DUPAGE COUNTY COMMUNITY (CHICAGO SUBURBS); BOARD MEMBERS ALSO PROVIDE FISCALLY SOUND STRATEGIC COUNSEL PERTAINING TO THE ZOOS CAPITAL DEVELOPMENT AND OTHER POLICIES AND PROGRAMS. THE COSLEY FOUNDATION WHOLLY SUPPORTS THE COSLEY ZOOS MISSION: TO CREATE CONNECTIONS BETWEEN PEOPLE AND ANIMALS THAT WILL INSPIRE LIFELONG CONSERVATION OF THE NATURAL WORLD. THE ZOO PURSUES ITS MISSION VIA WORLD-CLASS ANIMAL WELFARE, SCIENCE-BASED CONSERVATION INITIATIVES, AND EDUCATIONAL PROGRAMMING THAT HAS AN IMPACT ON THOUSANDS OF PEOPLE EACH YEAR. FORM 990, PAGE 2, PART III, LINE 4A THE FOUNDATION PROVIDES FINANCIAL SUPPORT TO HELP FUND THE OPERATION OF THE COSLEY ZOO BY THE WHEATON PARK DISTRICT. THE ZOOS OPERATIONS INCLUDE FREE ADMISSION TO ALL CHILDREN UNDER THE AGE OF 18 Y/O, REGARDLESS OF RESIDENCE WITHIN THE WHEATON PARK DISTRICT BOUNDS AND FREE ADMISSION TO ALL WHEATON PARK DISTRICT ADULTS. ADMISSION TO THE ZOO ALLOWS ACCESS TO MORE THAN 20 ANIMAL EXHIBITS, INCLUDING A DUCK POND AND CHICKEN COOP WHERE VISITORS CAN PARTICIPATE IN ANIMAL FEEDINGS FOR A SMALL ADDITIONAL FEE. WITHIN THE GROUNDS OF THE ZOO THERE IS ALSO A UNIQUE GIFT SHOP AND SMALL CONCESSIONS STAND. SINCE 2000, THE COSLEY ZOO HAS MAINTAINED ACCREDITATION BY THE ASSOCIATION OF ZOOS & AQUARIUMS (AZA), AND AS SUCH ADHERES TO THE WORLDS STRICTEST STANDARDS OF ANIMAL WELFARE AND CONSERVATION ADVOCACY WITHIN EVERY ASPECT OF ITS OPERATING PLAN. THE ZOO IS ALSO BELOVED BY THE COMMUNITY FOR ITS STRONG AND INCLUSIVE EDUCATIONAL PROGRAMS, WITH EDUCATION BEING A PRIMARY OPERATIONAL FOCUS. FORM 990, PAGE 2, PART III, LINE 4D OTHER PROGRAMS FORM 990, PAGE 6, PART VI, LINE 11B MANAGEMENT WAS PROVIDED A COPY OF THE FORM 990 FOR THEIR REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C THE ORGANIZATION CONDUCTS REGULAR PERIODIC REVIEWS TO ENSURE THAT THE OFFICERS AND DIRECTORS ADHERE TO THE POLICY, AND TAKE DISCIPLINARY ACTION AS REQUIRED. FORM 990, PAGE 6, PART VI, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. THE FOUNDATION ALSO MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC ON GUIDESTAR.ORG. FORM 990, PART XI, LINE 9 INVESTMENT INCOME DIFFERENCE -27,117 FORM 990, PART XII LINE 2C: THE BOARD OF DIRECTORS APPOINTS THE INDEPENDENT AUDITORS AND REVIEWS THE RESULTS OF THE AUDIT. WHEATON PARK DISTRICT 102 E WESLEY ST WHEATON IL 60187 366006155 RECREATION IL NA false false true false false false false false false false false false false false false false true false false false WHEATON PARK DISTRICT B 1335245 CASH TRANSFERS WHEATON PARK DISTRICT P 211697 SALARY REIMBURSEMENTS THE ORGANIZATION HAD NO LOBBYING EXPENDITURES