2026-08-17T19:26:37-05:00 2025-09-30 141918990 TEMPLETON & COMPANY LLP 222 LAKEVIEW AVENUE SUITE 1200 WEST PALM BEACH FL 33401 990 2024-10-01 591259270 THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES INC ZOOL 5615330887 1301 SUMMIT BOULEVARD WEST PALM BEACH FL 33405 KATHLEEN BRELAND CFO 5615330887 2026-08-17 1 1 JOHN CHENOWETH P01768153 5617989988 2024 2025-03-06 01:10:19Z PALM BEACH ZOO AND CONSERVATION SOCIETY KATHLEEN BRELAND 1301 SUMMIT BLVD WEST PALM BEACH FL 33405 27763050 0 X WWW.PALMBEACHZOO.ORG X 1969 FL TO INSPIRE PEOPLE TO ACT ON BEHALF OF WILDLIFE AND THE NATURAL WORLD. 17 17 125 113 5400 0 15100779 18807152 6806441 7209481 643742 823905 -289597 -171519 22261365 26669019 113200 146200 0 0 5915854 6633034 0 0 1407322 6786936 7815679 12815990 14594913 9445375 12074106 55930410 68182329 2857543 3031712 53072867 65150617 X THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES, INC. EXISTS TO INSPIRE PEOPLE TO ACT ON BEHALF OF WILDLIFE AND THE NATURAL WORLD. WE ADVANCE OUR CONSERVATION MISSION THROUGH ENDANGERED SPECIES PROPAGATION, EDUCATION AND SUPPORT OF CONSERVATION INITIATIVES IN THE FIELD. OUR COMMITMENT TO SUSTAINABLE BUSINESS PRACTICES ELEVATES OUR CAPACITY TO INSPIRE OTHERS. 0 0 10629701 7749686 WILDLIFE PROGRAMS:THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES IS A FULLY ACCREDITED PUBLIC ZOO CARING FOR OVER 400 ANIMALS, MANY OF WHOM ARE ENDANGERED AND WHOSE NATIVE TERRITORIES ARE THREATENED. THE PRIMARY MISSION OF THE ZOO IS TO INSPIRE THE ALMOST 400,000 GUESTS WHO VISIT THE ZOO ANNUALLY TO TAKE ACTION THAT WILL HAVE A POSITIVE, LIFE-SAVING IMPACT ON THESE SAME SPECIES IN THE WILD. WE DO THIS THROUGH A SERIES OF DAILY ZOOLOGIST CHATS, TRAINING DEMONSTRATIONS AND UP CLOSE ANIMAL EXPERIENCES FOR THE PUBLIC. INCLUDED WITHIN THIS PRIMARY FUNCTION IS THE OPERATION AND MANAGEMENT OF THE ZOO'S GROUNDS, GUEST EXPERIENCES, ANIMAL HABITATS AND A STATE OF THE ART ANIMAL HOSPITAL WHICH PROVIDES BOTH PREVENTATIVE AND RESPONSIVE CARE FOR THE ANIMALS WHO MAKE THEIR HOME AT THE PALM BEACH ZOO. 507485 146200 CONSERVATION PROGRAMS: THE ZOO IS COMMITTED TO CONSERVATION OF ANIMALS IN THE WILD AND THEIR HOMES IN THE WILD. WE PARTICIPATE IN PROJECTS IN THE FIELD THAT ALIGN WITH OUR MISSION BY PROVIDING MONETARY SUPPORT TO OTHER CONSERVATION ORGANIZATIONS THROUGH OUR GRANT PROGRAM AS WELL AS PERFORMING HANDS ON CONSERVATION WORK BOTH WITHIN OUR LOCAL COMMUNITY AS WELL AS OTHER WILD AREAS OF THE WORLD. THESE PROGRAMS INCLUDE SUPPORT OF AVIAN RESEARCH & CONSERVATION INSTITUTE'S SWALLOW TAIL KITE AND SNAIL KITE PROGRAMS AND THE BELIZE ZOO & TROPICAL EDUCATION CENTER'S JAGUAR CONSERVATION PROGRAMS.OUR STAFF WORKS DIRECTLY IN OUR COMMUNITY IN CONSERVATION PROGRAMS INCLUDING THE SWALLOW TAIL KITE AND SNAIL KITE PROGRAMS IN ASSOCIATION WITH PALM BEACH COUNTY'S DEPARTMENT OF ENVIRONMENTAL PROTECTION, CORAL MONITORING OFF THE EAST COAST OF FLORIDA IN COOPERATION WITH THE FLORIDA WILDLIFE COMMISSION AND SHEDD AQUARIUM, CITIZEN SCIENCE PROGRAMS INCLUDING FROG WATCH AND OTHER SMALLER PROGRAMS THAT ARE SAVING WILDLIFE. 273020 129549 EDUCATION PROGRAMS:WE ROLLED OUT A NEW APPROACH TO EDUCATION AND ENGAGEMENT AT THE ZOO DURING OUR FISCAL YEAR '23 THAT REDEFINES OUR EDUCATION PROGRAMS TO CREATE CONNECTIONS WITH ALL OUR AUDIENCES. WE SPENT THE NEXT YEAR PILOTING THE NEW PROGRAMMING WITH TWO OF OUR NEIGHBORHOOD SCHOOLS. THE PROGRAMMING PROVIDES A MORE PURPOSEFUL ALIGNMENT OF OUR EDUCATION PROGRAMS WITH OUR CORE MISSION OF INSPIRING PEOPLE TO ACT ON BEHALF OF WILDLIFE. AND THIS YEAR, WE HAVE LAUNCHED A NEW TEEN SUMMER CAMP PROGRAM AS WELL AS A TEEN VOLUNTEER PROGRAMS, PROVIDING A VERY IMPORTANT CONNECTION BETWEEN NATURE AND OUR NEXT GENERATION OF CONSERVATIONISTS. 11410206 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 1 45 0 125 1 1 1 0 0 0 1 1 1 1 0 0 0 0 0 0 X 17 17 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X X KATHLEEN BRELAND CFO 5615330887 1301 SUMMIT BOULEVARD WEST PALM BEACH FL 33405 MICHELE KESSLER CHAIRMAN 5.00 X X 0 0 0 LUIS J FERNANDEZ CO-VICE CHAIRMAN 3.00 X X 0 0 0 JONATHAN CLAY CO-VICE CHAIRMAN 3.00 X X 0 0 0 GARY E KRIEGER TREASURER 3.00 X X 0 0 0 DANIEL J COMERFORD III PHD SECRETARY 3.00 X X 0 0 0 MAURA Z CHRISTU AT-LARGE MEMBER 2.00 X 0 0 0 GUILLERMO PEREZ-VARGAS AT-LARGE MEMBER 2.00 X 0 0 0 JOSH MCGRAW AT-LARGE MEMBER 3.00 X 0 0 0 MATT VALLE AT-LARGE MEMBER 3.00 X 0 0 0 MARILYN N BEUTTENMULLER ESQ DIRECTOR 1.00 X 0 0 0 DEBORAH DAUMAN DIRECTOR 2.00 X 0 0 0 CAROLINE DEAN DIRECTOR 2.00 X 0 0 0 ROBERT B DUNKIN II DIRECTOR 1.00 X 0 0 0 MEI SZE GREENE DIRECTOR 1.00 X 0 0 0 MITCH QUAIN DIRECTOR 2.00 X 0 0 0 CAROLE MORAN DIRECTOR 1.00 X 0 0 0 THOMAS C QUICK DIRECTOR 2.00 X 0 0 0 MARGO MCKNIGHT PRESIDENT/CEO 40.00 X 249399 0 8508 KATHLEEN BRELAND CHIEF FINANCIAL OFFICER 40.00 X 180416 0 5448 CASEY COY CHIEF OPERATING & SECURITY OFFICER 40.00 X 152047 0 5470 RENEE BUMPUS CHIEF ANIMAL & CONSERVATION OFFICER 40.00 X 135281 0 4006 TARA SEVAREID DIRECTOR OF HUMAN RESOURCES 40.00 X 111824 0 4444 JOE CYTACKI VP OF GUEST SERVICES 40.00 X 109612 0 4280 DOUGLAS LIPKE DIRECTOR OF CREATIVE DESIGN & DESIGN DEVELOPMENT 40.00 X 100353 0 2256 1038932 0 34412 7 0 1 0 NOSH CATERING AND EVENTS 1710 N DIXIE HIGHWAY LAKE WORTH BEACH FL 33460 CATERING AND EVENT SERVICES FOR ZOO'S GA 107285 1 935914 2526717 261525 15082996 160737 18807152 ZOO ADMISSIONS 713990 7079932 7079932 EDUCATION AND MISC 713990 129549 129549 7209481 824161 824161 256 -256 -256 -256 247102 2526717 1093775 -846673 -846673 675154 0 675154 669754 5400 26669019 7879235 5400 -22768 120000 120000 26200 26200 913322 470594 299546 143182 4573191 3780176 449036 343979 123431 87582 23684 12165 620847 428477 121441 70929 402243 320807 50969 30467 238 238 46863 46863 137358 137358 394 394 740928 738457 2471 9784 3078 6706 181978 128577 42994 10407 668426 653074 7676 7676 42308 24229 5592 12487 1981564 1922117 48907 10540 1070103 863543 34195 172365 OTHER 952834 302205 587372 63257 SPECIAL EVENTS - ZOO GU 436411 419410 17001 OUTSIDE SERVICES 402602 179529 28914 194159 ANIMAL FEED PROGRAM EXP 386002 386002 757886 559227 26486 172173 14594913 11410206 1777385 1407322 12936005 17368256 1857747 6573927 99926 176994 330728 639314 59065582 29567023 27524717 29498559 6531144 6841748 6650143 7083531 55930410 68182329 841544 1160549 1549178 1566847 466821 304316 2857543 3031712 X 42047870 44500586 11024997 20650031 53072867 65150617 55930410 68182329 12074106 3644 0 X X 0 1 X 1 0 X 6071735 7912119 9970752 15078617 18807152 57840375 6071735 7912119 9970752 15078617 18807152 57840375 15781785 42058590 293 30534 285784 638663 824161 1779435 59619810 17626195 0.70540 0.70490 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 143781 0 0 143781 0 PART II-B, LINE 1: CAPITAL CITY CONSULTING (TALLAHASSEE, FL) - $48,000 ($4,000/MO RETAINER) FOR STATE APPROPRIATIONS LOBBYING (WATER/SECURITY IMPROVEMENTS). BECKER POLIAKOFF (FT. LAUDERDALE, FL) - $84,000 ($7,000/MO RETAINER) PLUS $5,357.91 TRAVEL/ENTERTAINMENT REIMBURSEMENT FOR FEDERAL EARMARK FUNDING LOBBYING (WATER CLEANUP PROJECT). THE ORGANIZATION PARTICIPATED IN THE ASSOCIATION OF ZOOS & AQUARIUMS (AZA) ADVOCACY DAYS IN WASHINGTON, D.C. - $6,423 TRAVEL COSTS AND ALLOCABLE COMPENSATION. ENGAGED IN DIRECT CONTACT WITH LEGISLATORS ONLY; NO GRASSROOTS LOBBYING THROUGH MEMBERS/VOLUNTEERS. 42914 3250 46164 37261 5653 42914 35069 2192 37261 40398 -5329 35069 32326 8072 40398 0.41744 0.58256 0 0 9500 9500 25112104 12555107 12556997 2334028 1954854 379174 31609950 15057062 16552888 29498559 COMMUNITY FOUNDATION ENDOWMENT 46164 CONSTRUCTION IN PROGRESS 7037367 7083531 CONSTRUCTION COSTS AND RETAINAGES PAYABLE 304316 304316 X 26672269 3644 3644 26668625 394 394 26669019 14594519 0 14594519 394 394 14594913 PART X, LINE 2: THE ORGANIZATION IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC). ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS REQUIRED TO OPERATE IN CONFORMITY WITH THE PROVISIONS OF THE IRC TO MAINTAIN ITS EXEMPT STATUS. THE ORGANIZATION ANALYZES TAX POSITIONS IN JURISDICTIONS WHERE IT IS REQUIRED TO FILE INCOME TAX RETURNS. INTEREST AND PENALTIES ATTRIBUTABLE TO INCOME TAXES, IF ANY, ARE INCLUDED IN OPERATING EXPENSES. NO SUCH INTEREST OR PENALTIES WERE RECORDED FOR THE YEARS 2025 AND 2024. BASED ON ITS EVALUATION, THE ORGANIZATION DID NOT IDENTIFY ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNT OF UNAMORTIZED TAXES WILL SIGNIFICANTLY INCREASE OR DECREASE. THE ORGANIZATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO SEPTEMBER 30, 2022. 1 0 0 0 0 0 0 0 0 0 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, JAGUAR CONSERVATION PROGRAMS 26200 WIRE TRANSFER 2095 EQUIPMENT CONSISTED OF AN ULTRASOUND TRANSDUCER, A STRETCHER, A REBREATHING BAG, ADAPTER, DARTING EQUIPMENT AND AN OTOSCOPE FMV 1 0 0 0 0 0 0 PART I, LINE 2: THE ZOOLOGICAL SOCIETY OF THE PALM BEACHES IS RESPONSIBLE FOR MONITORING THE FINANCIAL ACTIVITIES OF ITS RECIPIENTS TO ENSURE PROPER STEWARDSHIP OF SPONSOR FUNDS. THE FOLLOWING INTERNAL AND FINANCIAL CONTROLS ARE IN PLACE: 1) PROPER AND ADEQUATE FINANCIAL RECORDS FOR BOTH THE RECEIPT AND USE OF ALL FUNDS TOGETHER WITH AUDIT TRAILS OF DECISIONS MADE; 2) RECORDS OF INTERNATIONAL TRANSACTIONS ARE SUFFICIENTLY DETAILED TO VERIFY THAT FUNDS HAVE BEEN SPENT PROPERLY AS INTENDED AND IN A MANNER CONSISTENT WITH THE PURPOSE AND OBJECTIVES OF THE ORGANIZATION GIVEN; 3) CAREFUL CONSIDERATION IS GIVEN TO WHAT DUE DILIGENCE, MONITORING AND VERIFICATION OF USE OF FUNDS ARE NEEDED TO MEET THEIR LEGAL DUTIES; 4) TAKEN REASONABLE AND APPROPRIATE STEPS TO KNOW WHO THEIR BENEFICIARIES ARE; 5) CARRIED OUT APPROPRIATE CHECKS WHERE THE RISKS ARE HIGH AND HAVE CLEAR BENEFICIARY SELECTION CRITERIA WHICH ARE CONSISTENTLY APPLIED. GALA 2513821 2315286 198535 448430 109309 25000 431605 DO AT THE ZOO 259998 211431 48567 8869 9908 5484 55170 2773819 2526717 247102 457299 119217 30484 486775 1093775 -846673 1 AVIAN RESEARCH & CONSERVATION INSTITUTE 1024 NE 9TH AVENUE GAINESVILLE FL 326015191 593455864 501 (C)(3) 40000 0 SNAIL AND SWALLOW KITE CONSERVATION WILDLIFE CONSERVATION NETWORK 209 MISSISSIPPI STREET SAN FRANCISCO CA 94107 300108469 501 (C)(3) 20000 0 SUPPORT FOR SOMALI GIRAFFE CONSERVATION PROJECT WILDLIFE PROTECTION SOLUTIONS 5399 HIGHWAY 93 GOLDEN CO 80403 455583283 501 (C)(3) 10000 0 CHEETAH CONSERVATION WILDPATH LLC 1517 E 7TH AVE SUITE C TAMPA FL 33605 882453137 501 (C)(3) 50000 0 BEAR FILM PRODUCTION 4 X X X X X 0 0 0 0 0 0 0 0 0 MARGO MCKNIGHT PRESIDENT/CEO 249399 0 0 0 0 0 7548 0 960 0 257907 0 0 0 KATHLEEN BRELAND CHIEF FINANCIAL OFFICER 180416 0 0 0 0 0 5448 0 0 0 185864 0 0 0 CASEY COY CHIEF OPERATING & SECURITY OFFICER 152047 0 0 0 0 0 4510 0 960 0 157517 0 0 0 X 1 24000 FAIR MARKET VALUE X 2 30551 FAIR MARKET VALUE X FOOD/DINING 27 105051 FAIR MARKET VALUE X MISCELLANEOUS 3 1135 FAIR MARKET VALUE 0 0 1 PART I, LINE 32B: DONATION LINE PROVIDES AN ADMINISTRATIVE SERVICE TO THE ORGANIZATION BY FACILITATING DONATIONS OF NON-CASH ITEMS. A PORTION OF THE DONATION IS RETAINED BY DONATION LINE AS COMPENSATION FOR THE SERVICE. THE ORGANIZATION DID NOT HAVE ANY SUCH DONATIONS IN DURING THE FISCAL YEAR ENDED SEPTEMBER 30, 2025. ADDITIONALLY, JPMORGAN CHASE, INVESTMENT BANK COMPANY, PROVIDES INVESTMENT BROKER SERVICES TO THE ORGANIZATION AND THEREBY HANDLES THE SALE OF ALL SECURITIES THE ORGANIZATION RECEIVES AS NON-CASH GIFTS & RECEIPTS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S PROCESS FOR REVIEW AND ACCEPTANCE OF THE FORM 990 IS AS FOLLOWS: 1. THE COMPLETED FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER AND THE CFO. IF CHANGES ARE REQUIRED, THOSE CHANGES ARE COMMUNICATED IN WRITING TO THE ORGANIZATION'S TAX PREPARER. 2. THE FORM 990 IS THEN PROVIDED TO THE FINANCE COMMITTEE MEMBERS AND ANY REQUIRED REVISIONS ARE COMMUNICATED IN WRITING TO THE ORGANIZATION'S TAX PREPARER. 3. THE FORM 990 IS THEN SUBMITTED TO THE EXECUTIVE COMMITTEE MEMBERS FOR ACCEPTANCE AND APPROVAL. 4. IF THERE ARE ANY REQUESTS FOR REVISIONS, THEY WILL BE VETTED THROUGH THE FINANCE COMMITTEE TO DETERMINE IF REVISIONS ARE REQUIRED. 5. IF REVISIONS ARE MADE, AN ADDITIONAL E-MAIL NOTIFICATION WILL BE DISTRIBUTED TO ALL BOARD MEMBERS WITH A DIGITAL COPY OF THE FORM 990 WITH THE APPLICABLE CHANGES. 6. AN E-MAIL NOTIFICATION IS THEN SENT TO ALL BOARD MEMBERS INCLUDING A DIGITAL VERSION OF THE FORM 990 FOR EACH MEMBER'S REVIEW. 7. THE FORM 990 WILL BE SIGNED BY THE CFO AND FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD IS PROVIDED WITH A CONFLICT OF INTEREST QUESTIONNAIRE BY WHICH TO ATTEST TO ANY CONFLICTS THAT THEY MAY HAVE INCLUDING ANY FINANCIAL RAMIFICATIONS OF SUCH CONFLICTS OR CONFIRMING THAT NO SUCH CONFLICTS EXIST. OFFICERS AND EMPLOYEES ARE INFORMED UPON HIRING TO DISCLOSE CONFLICTS OR POTENTIAL CONFLICTS TO THE CFO AS SOON AS POSSIBLE. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION'S HUMAN RESOURCE (HR) COMMITTEE IS INSTRUMENTAL IN SETTING SALARIES FOR KEY POSITIONS WITHIN THE ORGANIZATION. THE HR COMMITTEE USES SALARY SURVEY DATA AVAILABLE THROUGH THE ASSOCIATION OF ZOOS AND AQUARIUMS (AZA), THE NATIONAL ACCREDITATION ORGANIZATION FOR ZOOS IN THE UNITED STATES. THE COMMITTEE LOOKS AT COMPARABLY SIZED ORGANIZATIONS WITHIN THE AZA TO BENCHMARK OUR POSITIONS AGAINST IN DETERMINING THE PROPER COMPENSATION PACKAGES. IN ADDITION, WE LOOK AT COMPARABLE JOBS, IF POSSIBLE, WITHIN THE LOCAL MARKETPLACE AND AT OTHER NON-PROFITS USING PERSONAL CONTACTS WITHIN THESE ORGANIZATIONS. FOR THE KEY POSITIONS WITHIN THE ORGANIZATION, THE HR COMMITTEE PROVIDES THIS DATA TO THE FINANCE AND/OR EXECUTIVE COMMITTEE IN ORDER TO SET THE COMPENSATION PACKAGE. ON AN ANNUAL BASIS, THE CFO WORKS WITH THE CEO AND THE KEY MANAGERS TO DEVELOP COMPENSATION BUDGETS FOR THE FOLLOWING YEAR. ANY WAGE INCREASES, ADDITIONAL STAFFING OR CHANGES IN COMPENSATION ARE ADDRESSED IN THE BUDGET AT AN INDIVIDUAL EMPLOYEE LEVEL. THE COMPENSATION BUDGET IS PRESENTED FIRST TO THE FINANCE COMMITTEE; APPROVALS ARE THEN REQUIRED THROUGH THE EXECUTIVE COMMITTEE PRIOR TO PRESENTATION TO THE FULL BOARD FOR ADOPTION. ANY SIGNIFICANT CHANGES BETWEEN BUDGETING CYCLES MUST HAVE HR, FINANCE AND EXECUTIVE COMMITTEE APPROVALS. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION POSTS BOTH ITS AUDITED FINANCIAL STATEMENTS AND ITS 990 TAX RETURNS ON ITS WEBSITE AVAILABLE FOR PUBLIC INSPECTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC AT THEIR OFFICE. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS DURING THE YEAR.