2016-07-06T08:39:17-05:00 2015-12-31 471793720 ARCARA ZUCARELLI LENDA & STRAKACPAS PC 5214 MAIN ST STE 200 WILLIAMSVILLE NY 14221 990 2015-01-01 160911204 ZOOLOGICAL SOCIETY OF BUFFALO INC ZOOL 7168373900 300 PARKSIDE AVENUE BUFFALO NY 142141999 DONNA FERNANDES PRESIDENT & CEO 7168373900 2016-07-06 true JON V ZUCARELLI CPA P00098484 7166342722 2016-07-06 2015 2016-09-27 15:27:22Z DONNA FERNANDES 300 PARKSIDE AVENUE BUFFALO NY 14214 9180628 false X WWW.BUFFALOZOO.ORG X 1931 NY THE BUFFALO ZOO PROMOTES WILDLIFE CONSERVATION THROUGH UP-CLOSE ANIMAL ENCOUNTERS, ENGAGING EDUCATIONAL EXPERIENCES AND PARTICIPATION IN REGIONAL AND INTERNATIONAL PROGRAMS FOR ENDANGERED SPECIES. 41 41 208 158 0 4597970 3547967 3432159 3694071 62694 38735 1086652 1130464 9179475 8411237 0 0 4608122 4805574 0 279990 4052606 4152698 8660728 8958272 518747 -547035 49045184 49499561 1505363 2804762 47539821 46694799 X THE BUFFALO ZOO PROMOTES WILDLIFE CONSERVATION THROUGH UP-CLOSE ANIMAL ENCOUNTERS, ENGAGING EDUCATIONAL EXPERIENCES AND PARTICIPATION IN REGIONAL AND INTERNATIONAL PROGRAMS FOR ENDANGERED SPECIES. false false 6422673 2206031 ESTABLISHMENT, MAINTENANCE AND OPERATIONS OF THE BUFFALO ZOOLOGICAL GARDENS INCLUDING THE CARE OF ANIMALS AND GROUNDS FOR THE EDUCATION AND RECREATION OF THE RESIDENTS AND VISITORS OF THE NIAGARA FRONTIER. 774532 303090 EDUCATIONAL PROGRAMS FOR THE ADVANCEMENT AND ENCOURAGEMENT OF THE SCIENCE OF ZOOLOGY. 324705 649269 GUEST RELATIONS INCLUDING CONCESSIONS AND GIFTS SHOP WHICH ALLOW GUESTS TO EXTEND AND ENHANCE THEIR VISIT TO THE ZOOLOGICAL GARDENS. 216857 1405492 MEMBERSHIP AND MEMBER SERVICE EXPENSES 216857 1405492 7738767 true true false true false false false true false true true false false true false true false true false false false false false false true false false false false true false false false false false true false false false false false false false true true true false false true 0 0 208 true false false false false false true true false false false false X 41 41 false false false false false false false true true false false true true true true true true true false false NY X DENISE SCHAEFER 7168373900 300 PARKSIDE AVENUE 300 PARKSIDE AVENUE BUFFALO NY 14214 JONATHAN DANDES CHAIR 1.00 X X 0 0 0 MICHELE TROLLI CHAIR ELECT 1.00 X X 0 0 0 AMY HABIB RITTLING VICE-CHAIR 1.00 X X 0 0 0 ROBERT FOX TREASURER 1.00 X X 0 0 0 DAVID P FLYNN SECRETARY 1.00 X X 0 0 0 MELISSA GARMAN BAUMGART DIRECTOR 1.00 X 0 0 0 TODD BRASON DIRECTOR 1.00 X 0 0 0 DANIEL HAMISTER DIRECTOR 1.00 X 0 0 0 KENNETH A SCHOETZ DIRECTOR 1.00 X 0 0 0 MICHELLE SULLIVAN DIRECTOR 1.00 X 0 0 0 NANCY WARE DIRECTOR 1.00 X 0 0 0 BARBARA T BAKER DIRECTOR 1.00 X 0 0 0 H THOMAS CHESTNUT DIRECTOR 1.00 X 0 0 0 PETER DOW DIRECTOR 1.00 X 0 0 0 B SCOTT FISHER DIRECTOR 1.00 X 0 0 0 EUGENE P GRAMZA JR DIRECTOR 1.00 X 0 0 0 BARBARA HARDER DIRECTOR 1.00 X 0 0 0 JOAN JACOBS DIRECTOR 1.00 X 0 0 0 WILLIE D JONES JR DIRECTOR 1.00 X 0 0 0 MICHAEL KIMELBERG DIRECTOR 1.00 X 0 0 0 JAMES MAGAVERN DIRECTOR 1.00 X 0 0 0 JAMES MAGUIRE JR DIRECTOR 1.00 X 0 0 0 ROBERT MIKULEC DIRECTOR 1.00 X 0 0 0 ACEA MOSEY DIRECTOR 1.00 X 0 0 0 PAUL M MOSKAL DIRECTOR 1.00 X 0 0 0 HAL PAYNE DIRECTOR 1.00 X 0 0 0 ERIC REICH DIRECTOR 1.00 X 0 0 0 MARK SULLIVAN DIRECTOR 1.00 X 0 0 0 STEPHEN SWIFT DIRECTOR 1.00 X 0 0 0 JAMES VAN OSS DIRECTOR 1.00 X 0 0 0 TONI L VAZQUEZ DIRECTOR 1.00 X 0 0 0 EDWARD O WATTS JR DIRECTOR 1.00 X 0 0 0 DONNA M GIOIA DIRECTOR 1.00 X 0 0 0 ROBERT M GREENE ESQ DIRECTOR 1.00 X 0 0 0 WAYNE D WISBAUM ESQ DIRECTOR 1.00 X 0 0 0 TIMOTHY BALL DIRECTOR 1.00 X 0 0 0 BYRON BROWN DIRECTOR 1.00 X 0 0 0 DOROTHY FERGUSON DIRECTOR 1.00 X 0 0 0 JOEL P FEROLETO DIRECTOR 1.00 X 0 0 0 JANICE HODGE DIRECTOR 1.00 X 0 0 0 SCOTT HORTON DIRECTOR 1.00 X 0 0 0 MARC C PANEPINTO DIRECTOR 1.00 X 0 0 0 MARK POLONCARZ DIRECTOR 1.00 X 0 0 0 DARIUS PRIDGEN DIRECTOR 1.00 X 0 0 0 SEAN RYAN DIRECTOR 1.00 X 0 0 0 JOHN SANDERSON DIRECTOR 1.00 X 0 0 0 PETER SAVAGE DIRECTOR 1.00 X 0 0 0 MICHAEL SIRAGUSA DIRECTOR 1.00 X 0 0 0 GAIL WARNER DIRECTOR 1.00 X 0 0 0 DONNA FERNANDES PRESIDENT & 40.00 X 171753 0 12023 DENISE MALONEY DIR. OF ADMI 40.00 X 98718 0 6910 ROBERT YALOWICH TREASURER (F 1.00 X X 0 0 0 DOUGLAS BEAN DIRECTOR (FO 1.00 X 0 0 0 RICHARD CAMPBELL DIRECTOR (FO 1.00 X 0 0 0 EDWARD RIGHTER DIRECTOR (FO 1.00 X 0 0 0 LIXIN ZHANG DIRECTOR (FO 1.00 X 0 0 0 BRADLEY J ARTHUR DIRECTOR (FO 1.00 X 0 0 0 RICHARD FONTANA DIRECTOR (FO 1.00 X 0 0 0 MICHAEL LOCURTO DIRECTOR (FO 1.00 X 0 0 0 MARK GRISANTI DIRECTOR (FO 1.00 X 0 0 0 270471 18933 1 false true false 220000 1922699 1405268 3547967 ADMISSIONS 713990 1730104 1730104 MEMBERSHIP FEES 713990 1391403 1391403 EDUCATION PROGRAMS 713990 303090 303090 SPONSORSHIP 713990 136350 136350 RIDES 713990 95203 95203 37921 37921 3694071 26047 26047 247200 247200 247200 247200 439090 426402 12688 12688 12688 369473 108820 260653 260653 674941 234169 440772 440772 PARKING 900099 173342 173342 VENDING COMMISSION 900099 8497 8497 181839 8411237 4316682 546588 270471 270471 3505119 3132249 217716 155154 192230 145488 32687 14055 506308 468013 21898 16397 331446 279738 36768 14940 2185 2185 19800 19800 24100 24100 343477 307564 27612 8301 162399 162399 41151 3540 37611 470052 451250 18802 28661 25963 2563 135 22893 22893 1486605 1486605 173440 158933 14507 ANIMAL FEED 337840 337840 SUPPLIES 327341 304675 11741 10925 REPAIRS AND MAINTENANCE 280835 263229 17606 MEMBERSHIP AND MEMBER SVC 117230 117230 314689 94051 184655 35983 8958272 7738767 939515 279990 4350 4550 1420373 1096183 3471662 1238442 835744 778118 12967 12809 49158 63963 60932125 19566837 38047514 41365288 707955 678496 4495461 4261712 49045184 49499561 1471456 2765050 33907 39712 1505363 2804762 X 37676546 41126429 9863275 5568370 47539821 46694799 49045184 49499561 -547035 -64238 -233749 X false true X true false X 9711151 6733974 5681688 4597970 3547967 30272750 4453006 4646584 5234424 4273973 4550851 23158838 300289 369473 669762 14164157 11380558 10916112 9172232 8468291 54101350 490988 80448 92042 23295 531140 1217913 490988 80448 92042 23295 531140 1217913 52883437 26142 20419 23560 32006 273247 375374 26142 20419 23560 32006 273247 375374 14190299 11400977 10939672 9204238 8741538 54476724 0.97080 0.96170 0.01000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 24100 24100 8934172 8958272 597914 149479 567136 597604 580016 597914 2342670 3514005 24119 47165 24050 24100 119434 141784 149401 145004 149479 585668 878502 X false 4495461 160951 -131474 220000 43226 4261712 4438220 181665 125285 200000 49709 4495461 4031012 175243 470114 190771 47378 4438220 3620838 181520 445103 171360 45089 4031012 3448755 521740 -144617 156526 48514 3620838 1.00000 false true true 58599701 17660276 40939425 405696 354799 50897 1926728 1551762 374966 41365288 INVESTMENT IN ZOOLOGICAL FOUNDATION 4261712 4261712 X 8689988 -64238 342989 278751 8411237 8411237 9301261 342989 342989 8958272 8958272 SCHEDULE D, PAGE 1, PART III, LINE 1A COLLECTIONS CONSIST OF LIVING ANIMAL AND PLANT EXHIBITS AND ADDITIONAL ITEMS ON EXHIBIT FOR EDUCATIONAL, CONSERVATION AND RECREATIONAL PURPOSES, WHICH ARE PROPERLY PROTECTED AND CARED FOR BY THE SOCIETY. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASE OR DONATION ARE NOT CAPITALIZED. COSTS INCURRED FOR THE ACQUISITION OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN UNRESTRICTED NET ASSETS IF ACQUIRED WITH UNRESTRICTED ASSETS AND AS DECREASES IN TEMPORARILY RESTRICTED NET ASSETS IF ACQUIRED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENTS OF ACTIVITIES. PROCEEDS FROM DISPOSITION OF COLLECTION ITEMS ARE USED TO ACQUIRE OTHER COLLECTION ITEMS. SCHEDULE D, PAGE 2, PART III, LINE 4 THE ANIMAL AND HORTICULTURAL COLLECTIONS ARE MAINTAINED BY THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. TO: 1) ENHANCE THE EDUCATIONAL AND RECREATIONAL USE OF THE ZOOLOGICAL GARDENS BY THE RESIDENTS AND VISITORS OF THE NIAGARA FRONTIER, 2) TO ADVANCE AND ENCOURAGE THE SCIENCE OF ZOOLOGY, AND 3) TO ENCOURAGE THE PRACTICE OF CONSERVATION OF WILDLIFE OF THE WORLD. SCHEDULE D, PAGE 2, PART V, LINE 4 THE ABOVE ENDOWMENT FUNDS ARE MAINTAINED BY THE ZOOLOGICAL SOCIETY OF BUFFALO FOUNDATION, INC. ("FOUNDATION"), A RELATED ORGANIZATION. THE FOUNDATION DEVELOPS ENDOWMENT FUNDS FOR THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. ("SOCIETY") BY CONDUCTING A FUNDRAISING PROGRAM AND OFFERING A VARIETY OF PLANNED GIVING SERVICES TO DONORS. THE ASSETS ARE INVESTED AND MANAGED BY THE FOUNDATION TO PROVIDE AN ANNUAL SOURCE OF SUPPORT FOR THE SOCIETY. IN ACCORDANCE WITH THE FOUNDATION'S BYLAWS, AN ANNUAL TRANSFER OF 5% OF THE AVERAGE FAIR VALUE OF ENDOWMENT FUNDS MADE TO THE SOCEITY TO OFFSET ANY OPERATING DEFICIT OR TO PROVIDE FUNDING FOR CAPITAL PROJECTS. SCHEDULE D, PAGE 3, PART X THE ZOOLOGICAL SOCIETY OF BUFFALO, INC. QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES, IF ANY, NOT RELATED TO THE SOCIETY'S TAX- EXEMPT PURPOSE MAY BE SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. THE SOCIETY HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2015 AND 2014. THE SOCIETY FILES INCOME TAX RETURNS IN THE UNITED STATES OF AMERICA AND THE STATE OF NEW YORK. FEDERAL AND STATE JURISDICTIONS HAVE STATUTES OF LIMITATIONS OF GENERALLY THREE YEARS. NO TAX RETURNS ARE UNDER EXAMINATION AND INCOME TAX RETURNS PRIOR TO DECEMBER 31, 2012 ARE CLOSED. MANAGEMENT BELIEVES THEY HAVE TAKEN NO UNCERTAIN TAX POSITIONS. SCHEDULE D, PAGE 4, PART XI, LINE 2D CONCESSION COSTS OF SALES 234,169 SPECIAL EVENT EXPENSES 108,820 SCHEDULE D, PAGE 4, PART XII, LINE 2D CONCESSION COSTS OF SALES 234,169 SPECIAL EVENT EXPENSES 108,820 All States WINES IN THE WI 141127 141127 23828 BUFFALO BEER EV 78060 78060 21368 4 150286 150286 19452 44172 369473 369473 19452 89368 108820 260653 false false false false false false false false false DONNA FERNANDES PRESIDENT & CEO 171753 12023 183776 ERIC MOWER & ASSOC ERIC MOWER & ASSOC BOARD MEMBER 1278 PR CONSULTATION false FORM 990, PAGE 2, PART III, LINE 4D MEMBERSHIP AND MEMBER SERVICE EXPENSES FORM 990, PAGE 6, PART VI, LINE 11B COPIES OF THE 2015 FORM 990 AND ALL REQUIRED SCHEDULES WILL BE PROVIDED TO THE CHAIR OF THE AUDIT COMMITTEE FOR REVIEW AND APPROVAL BEFORE FILING. FINAL REVIEW AND APPROVAL PROCEDURES OF ALL TAX FORMS ARE COORDINATED WITH ORGANIZATION'S MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 12C PERIODIC REVIEWS ARE CONDUCTED BY A THREE MEMBER COMMITTEE APPOINTED BY THE BOARD OF DIRECTORS. NO APPOINTEE SHALL HAVE ANY FINANCIAL INTEREST OR RELATIONSHIP WITH THE ORGANIZATION. THE REVIEWS WILL, AT A MINIMUM, INCLUDE: A)WHETHER A TRANSACTION OR ARRANGEMENT IS REASONABLE, BASED ON COMPETENT INFORMATION, AND THE RESULT OF ARMS LENGTH BARGAINING AND B) WHETHER ARRANGEMENT TO CONFORM TO THE ORGANIZATION'S WRITTEN POLICIES ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OR PAYMENT FOR GOODS AND SERVICES, FURTHER THE ORGANIZATION'S PURPOSE, AND DO NOT RESULT IN PRIVATE INUREMENT. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE ZOOLOGICAL SOCIETY'S PRESIDENT/CEO IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 ALL NEW BOARD MEMBERS ARE PROVIDED A COPY OF THE SOCIETY'S BY-LAWS. ANY PROPOSED CHANGES TO GOVERNING DOCUMENTS OR POLICIES OF THE ORGANIZATION ARE SENT TO ALL BOARD MEMBERS AND VOTED UPON AT BOARD MEETINGS. THE AUDITED FINANCIAL STATEMENTS ARE REVIEWED WITH THE AUDIT COMMITTEE AND PRESENTED EACH YEAR TO THE FULL BOARD AT THE ANNUAL MEETING. COPIES OF THE FINANCIAL STATEMENTS AND TAX RETURNS ARE PROVIDED, AT ANY TIME, UPON REQUEST. FORM 990, PART XI, LINE 9 DECR. IN INVESTMENTS IN NET ASSETS OF FOUNDATION -233,749 TOTAL -233,749 ZOOLOGICAL SOCIETY OF BUFFALO FOUND 300 PARKSIDE AVENUE BUFFALO NY 14214 161407299 INVESTING NY 501C 11A ZOOSOCIETY true false false true false false false false false false false false true true true true false false false false ZOOLOGICAL SOCIETY OF BUFFALO FOUND C 220000 ACTUAL VALUE ZOOLOGICAL SOCIETY OF BUFFALO FOUND O 14664 ACTUAL VALUE