2024-08-12T15:12:26-04:00 2023-09-30 815081933 PAUL J CHRISTENSEN & ASSOCIATES LLC 2110 AUSTIN AVE WACO TX 76701 990 2022-10-01 741290001 CAMERON PARK ZOOLOGICAL & BOTANICAL SOCIETY CAME 2547508426 1703 N 4TH ST WACO TX 76707 CHRIS WOLFE TREASURER 2547508426 2024-09-15 true false PAUL J CHRISTENSEN CPA P01370407 2547523436 2024-08-05 X 2022 2024-08-08 14:25:15Z CHRIS WOLFE 2061406 false X WWW.CAMERONPARKZOO.COM X 1956 TX TO PROMOTE AWARENESS AND CULTURAL ENRICHMENT THROUGH EDUCATION AND RECREATION, TO BE A SURVIVAL CENTER FOR NATIVE AND EXOTIC SPECIES, AND AN ACTIVE COMMUNITY PARTNER IN ECONOMIC DEVELOPMENT THROUGH TOURISM. 24 24 36 0 2218071 1240843 267665 177913 -206636 87142 344944 296892 2624044 1802790 0 0 461253 431462 0 0 758564 4590978 1219817 5022440 1404227 -3219650 4323060 1509365 69530 122378 4253530 1386987 TO PROMOTE AWARENESS AND CULTURAL ENRICHMENT THROUGH EDUCATION AND RECREATION, TO BE A SURVIVAL CENTER FOR NATIVE AND EXOTIC SPECIES, AND AN ACTIVE COMMUNITY PARTNER IN ECONOMIC DEVELOPMENT THROUGH TOURISM. false false 4422702 177913 ZOO DEVELOPMENT - PROGRAM SERVICE EXPENDITURES FOR THE CAPITAL AND OPERATIONAL SUPPORT OF THE CAMERON PARK ZOO IN WACO, TEXAS AND FOR THE BENEFIT OF THE PATRONS THEREOF BY PROVIDING EXHIBITS AND/OR SERVICES VITAL TO A SUCCESSFUL ZOO. 4422702 true true false false false false false false false true true false false true false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 33 0 true 36 true false false false false false true true false false false false false false X 24 24 false false false false false false false true true false false true true true true true true true true false X JAYNES REITMEIER BOYD & THERRELL 2547764190 5400 BOSQUE BLVD SUITE 500 WACO TX 76710 TERRI COX EXECUTIVE DI 40.00 X X 123539 0 0 KRISTI WEBB INTERIM DIRE 40.00 X X 44375 0 0 BLAKE BESCH DIRECTOR X 0 0 0 KRISTA BRINSER VICE PRESIDE X X 0 0 0 VIK DEIVANAYAGAM DIRECTOR X 0 0 0 CELIA DREWS DIRECTOR X 0 0 0 KAY FROMM DIRECTOR X 0 0 0 CHRISTIAN HACK PRESIDENT X X 0 0 0 JEFF HOLLOMAN PRESIDENT-EL X X 0 0 0 STEPHEN HOLZE DIRECTOR X 0 0 0 MEGAN KET DIRECTOR X 0 0 0 BERKLEY KNAS DIRECTOR X 0 0 0 NANCY LACY IMM. PAST PR X X 0 0 0 NEIL LUFT DIRECTOR X 0 0 0 SUSAN MAUPIN SECRETARY X X 0 0 0 DONN MCMAHAN DIRECTOR X 0 0 0 ALICE OGDEN DIRECTOR X 0 0 0 ANDY POPEJOY DIRECTOR X 0 0 0 PHIL REEDER DIRECTOR X 0 0 0 PHIL RHODES DIRECTOR X 0 0 0 HECTOR SABIDO DIRECTOR X 0 0 0 MORGAN DEAVER SNYDER DIRECTOR X 0 0 0 ALICE STARR DIRECTOR X 0 0 0 LUCY VILLARREAL DIRECTOR X 0 0 0 CHRIS WOLFE TREASURER X X 0 0 0 BOB WOODARD DIRECTOR X 0 0 0 167914 1 false false false 571249 669594 1240843 EDUCATION PROGRAM 900099 97414 97414 ZOO CAMP 900099 80499 80499 177913 87142 87142 77240 9346 67894 67894 67894 408914 249270 159644 MISCELLANOUS 900099 69354 69354 69354 1802790 402303 167914 50375 117539 204882 61465 143417 7309 7309 22418 3587 18831 28939 10707 18232 29298 29298 134391 134391 39025 780 38245 65742 65742 19432 6801 12631 11383 114 11269 14398 14398 12560 12560 ZOO DEVELOPMENT 4133907 4133907 ZOO CAMP 66508 66508 MISCELLANEOUS 26341 15541 10800 EDUCATION FUND 19615 19615 18378 5034 13344 5022440 4422702 599738 0 454280 182746 3595733 842142 334000 82812 22546 22546 22546 167689 127931 4323060 1509365 43530 39978 26000 52400 30000 69530 122378 X 1049804 397903 3203726 989084 4253530 1386987 4323060 1509365 X -3219650 20376 -1134 333865 X false true X true false X 740854 1429400 1108194 2218071 1240843 6737362 957599 349916 538777 680275 820563 3347130 1698453 1779316 1646971 2898346 2061406 10084492 10084492 185972 48787 234759 185972 48787 234759 30004 16171 46175 1914429 1844274 1646971 2898346 2061406 10365426 0.97290 0.95200 0.02000 0.04000 X PART III, LINE 12 46,175 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 167689 20376 59000 1134 127931 197537 -28388 1460 167689 161970 36934 1367 197537 154231 8881 1142 161970 153634 1716 1119 154231 1.00000 true false 22546 22546 22546 WACO FOUNDATION ENDOWMENT 127931 127931 X 1822032 20376 20376 1801656 1134 1134 1802790 5022440 5022440 5022440 SCHEDULE D, PAGE 3, PART X THE SOCIETY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT TO THE EXTENT IT HAS UNRELATED BUSINESS TAXABLE INCOME. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THAT THE SOCIETY RECOGNIZE IN THE SOCIETY'S FINANCIAL STATEMENTS THE FINANCIAL EFFECTS OF A TAX POSITION, IF THAT POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED UPON EXAMINATION, INCLUDING RESOLUTION OF ANY APPEALS OR LITIGATION PROCESSES, BASED UPON THE TECHNICAL MERITS OF THE TAX POSITION. THE NEW REQUIREMENTS ALSO PROVIDE GUIDANCE ON MEASUREMENT, CLASSIFICATION, INTEREST AND PENALTIES, AND DISCLOSURE. TAX POSITIONS TAKEN RELATED TO THE SOCIETY'S TAX-EXEMPT STATUS, UNRELATED BUSINESS ACTIVITIES TAXABLE INCOME AND DEDUCTIBILITY OF EXPENSES AND OTHER MISCELLANEOUS TAX POSITIONS HAVE BEEN REVIEWED, AND MANAGEMENT IS OF THE OPINION THAT MATERIAL POSITIONS TAKEN WOULD MORE LIKELY THAN NOT BE SUSTAINED BY EXAMINATION. ACCORDINGLY, THE SOCIETY HAS NOT RECORDED AN INCOME TAX LIABILITY FOR UNCERTAIN TAX BENEFITS. FOR THE YEAR ENDED SEPTEMBER 30, 2023, THERE WERE NO INTEREST OR PENALTIES RELATED TO INCOME TAXES RECORDED OR INCLUDED IN THE FINANCIAL STATEMENTS. AS OF SEPTEMBER 30, 2023, THE ORGANIZATION'S TAX YEARS 2019 THROUGH 2021 REMAIN SUBJECT TO EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF SALES 0 DIRECT FUNDRAISING EXPENSES 0 DIRECT RENTAL EXPENSES 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF SALES 0 DIRECT FUNDRAISING EXPENSES 0 DIRECT RENTAL EXPENSES 0 WILD LIGHTS 309514 309514 193460 BREW AT THE ZOO 50583 50583 23500 2 48817 48817 32310 408914 408914 249270 249270 159644 FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE (WHICH WAS ESTABLISHED BY EXECUTIVE COMMITTEE) TO REVIEW AND RECOMMEND APPROVAL TO THE EXECUTIVE COMMITTEE BEFORE IT IS SIGNED AND FILED. A COPY OF THE FORM 990 IS THEN PROVIDED TO THE FULL BOARD AS WELL FOR RATIFICATION OF THE EXECUTIVE COMMITTEE'S ACTION. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REGULARLY MONITORS THE ORGANIZATION'S ARRANGEMENTS, CONTRACTS, AND BUSINESS RELATIONSHIPS. BY POLICY, ANY SUCH ARRANGEMENTS WITH RELATED PARTIES ARE VOID UNLESS (1) FULL DISCLOSURE IS PROVIDED TO THE BOARD AND (2) THE ARRANGEMENT IS APPROVED BY A MAJORITY VOTE OF THE BOARD, WITH THE RELATED PARTY ABSTAINING FROM THE VOTE. FORM 990, PAGE 6, PART VI, LINE 15A ANNUALLY THE EXECUTIVE COMMITTEE REVIEWS THE COMPENSATION OF ALL SENIOR STAFF TO ENSURE THAT SALARIES ARE APPROPRIATE FOR THE LOCAL MARKET AND COMPETITIVE WITH SIMILAR SIZED INSTITUTIONS WITHIN THE ASSOCIATION OF ZOOS AND AQUARIUMS (AZA). SALARIES ARE EVALUATED AGAINST THE AZA'S MOST CURRENT COMPENSATION SURVEY. FACTORS WHICH MAY BE CONSIDERED INCLUDE BUT ARE NOT LIMITED TO BUDGET SIZE AND REGION OR AN AVERAGE OF BOTH. FORM 990, PAGE 6, PART VI, LINE 15B SEE DESCRIPTION ABOVE FOR LINE 15A FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENT, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 COST OF SALES 0 DIRECT FUNDRAISING EXPENSES 0 DIRECT RENTAL EXPENSES 0 COST OF SALES 0 DIRECT FUNDRAISING EXPENSES 0 DIRECT RENTAL EXPENSES 0