2025-11-05T08:38:22-06:00 2024-12-31 393647910 WIPFLI ADVISORY LLC 1502 LONDON ROAD SUITE 200 DULUTH MN 55812 990 2024-01-01 410944885 ARROWHEAD ZOOLOGICAL SOCIETY ARRO 2187304500 7210 FREMONT STREET DULUTH MN 55807 JIM LEWIS PRESIDENT 2187304500 2025-10-30 1 1 MICHAEL J PETERSON CPA P01833529 2187224705 2025-10-30 2024 2025-03-06 01:10:19Z LAKE SUPERIOR ZOOLOGICAL SOCIETY JIM LEWIS 7210 FREMONT STREET DULUTH MN 55807 3028106 0 X WWW.LSZOODULUTH.ORG X 1959 MN TO PROVIDE CLOSE-UP ANIMAL EXPERIENCES THAT INSPIRE CONNECTIONS TO WILDLIFE AND ACTION TOWARD CONSERVATION IN OUR REGION AND AROUND THE WORLD. 11 11 84 185 36633 12228 521796 489578 2038478 2156256 21086 1508 294878 275059 2876238 2922401 0 0 0 0 1561126 1613933 0 0 100058 1015030 1092651 2576156 2706584 300082 215817 1749585 2016353 434235 483156 1315350 1533197 X TO PROVIDE CLOSE-UP ANIMAL EXPERIENCES THAT INSPIRE CONNECTIONS TO WILDLIFE AND ACTION TOWARD CONSERVATION IN OUR REGION AND AROUND THE WORLD. 0 0 1691294 0 1873465 ZOO SERVICES:THE LAKE SUPERIOR ZOOLOGICAL SOCIETY OPERATES THE CITY-OWNED ZOO THROUGH A PUBLIC-PRIVATE PARTNERSHIP, PROVIDING HIGH-QUALITY ANIMAL CARE, GUEST SERVICES, AND EDUCATIONAL PROGRAMMING. AS AN AZA-ACCREDITED INSTITUTION, WE MEET THE HIGHEST STANDARDS OF ANIMAL WELFARE, VETERINARY CARE, AND ORGANIZATIONAL EXCELLENCE. OUR PROFESSIONAL TEAM MANAGES A COLLECTION OF APPROXIMATELY 300 ANIMALS ACROSS 140 SPECIES, MANY OF WHICH ARE PART OF THE AZA'S SPECIES SURVIVAL PLAN (SSP) PROGRAMS FOCUSED ON CONSERVATION AND POPULATION SUSTAINABILITY. ZOO SERVICES INCLUDES HIRING, TRAINING, AND RETAINING EXPERT ANIMAL CARE STAFF; ENSURING REGULATORY COMPLIANCE AND SAFETY; AND DELIVERING ENGAGING, MISSION-DRIVEN EXPERIENCES TO THE PUBLIC. THROUGH THESE EFFORTS, WE SERVE AS A TRUSTED COMMUNITY RESOURCE, A PARTNER IN GLOBAL CONSERVATION, AND A REGIONAL DESTINATION FOR FAMILIES, STUDENTS, AND VISITORS SEEKING MEANINGFUL CONNECTIONS WITH WILDLIFE. 236456 0 205511 PRESCHOOL:OUR NATURE-BASED PRESCHOOL SERVES CHILDREN AGES 33 MONTHS-5 YEARS OLD. WE PROVIDED FULL-TIME CARE (M-F FROM 8:00 A.M.-5:00 P.M.) TO 20 CHILDREN AND PART-TIME CARE TO 20 CHILDREN OVER THE COURSE OF 2024. AS A NATURE-BASED PRESCHOOL, LSZS BRINGS TOGETHER THE TENANTS OF HIGH-QUALITY EARLY CHILDHOOD EDUCATION AND ENVIRONMENTAL EDUCATION, WITH A FOCUS ON CONNECTING YOUNG CHILDREN TO ANIMALS AND NATURE FOR THE BENEFIT OF BOTH THE CHILD AND THE NATURAL WORLD. THE PRESCHOOL FOLLOWS AN EMERGENT, PLAY-BASED CURRICULUM WITH OPPORTUNITIES FOR PROJECT-BASED LEARNING ROOTED IN THE CHILDREN'S INTERESTS AND DEVELOPMENTAL NEEDS. DAILY WALKING FIELD TRIPS IN THE ZOO OFFER THE CHILDREN RICH EXPERIENCES WITH ANIMALS, NATURE PLAY, AND THE ZOO COMMUNITY. SCHOLARSHIPS ARE AVAILABLE FOR FAMILIES WITH FINANCIAL NEED. 193464 0 65177 EDUCATION:EDUCATIONAL PROGRAMMING IS ONE OF THE MOST EFFECTIVE WAYS OUR ZOO FULFILLS ITS MISSION AND FOSTERS ENVIRONMENTAL CONSERVATION. WE GIVE PARTICIPANTS CLOSE-UP EXPERIENCES WITH ANIMALS TO HELP THEM FEEL EMPATHY, RESPECT, AND CONCERN FOR THAT ANIMAL AND OTHERS LIKE IT. EMOTIONAL ENGAGEMENT COMBINED WITH CONSERVATION MESSAGES HELP INSPIRE OUR AUDIENCES TO IMPROVE THE WORLD FOR ANIMALS AND THEIR NATURAL HABITATS. IN 2024, 11,275 PEOPLE PARTICIPATED IN 356 EDUCATION PROGRAMS. 141405 0 231710 MEMBER SERVICES:PROVIDING PERSONALIZED SERVICES TO OUR MEMBERS AND CREATING AWARENESS AMONG THE GENERAL PUBLIC REGARDING OUR MEMBER SERVICES, WHICH INCLUDE UNLIMITED GENERAL ADMISSION, DISCOUNTS ON CAFE AND GIFT SHOP PURCHASES, AS WELL AS GENEROUS DISCOUNTS ON CAMPS AND PARTY RENTALS. WE PARTICIPATE IN THE AZA RECIPROCAL PROGRAM AND THE ASTC PASSPORT PROGRAM ALLOWING OUR MEMBERS TO ENJOY FREE OR DISCOUNTED ADMISSIONS TO OVER 500 ZOOS, AQUARIUMS, MUSEUMS, AND SCIENCE CENTERS. MEMBERS RECEIVE EXCLUSIVE UPDATES ON ZOO EVENTS THROUGHOUT THE YEAR, AND SPECIAL "MEMBERS ONLY" EVENTS ARE HOSTED IN APPRECIATION FOR THEIR SUPPORT. 141405 0 231710 2262619 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 84 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 11 11 0 0 1 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MN X HEIDI BEAL 2187304500 7210 FREMONT STREET DULUTH MN 55807 JAMES LEWIS PRESIDENT 4.00 X X 0 0 0 DODIE BROWN VICE PRESIDENT 1.00 X X 0 0 0 KYLE DICKINSON TREASURER 1.00 X X 0 0 0 JOEY ENGSETH SECRETARY 1.00 X X 0 0 0 JULIE BENFIELD BOARD MEMBER 1.00 X 0 0 0 JENNIFER GARLAND BOARD MEMBER 1.00 X 0 0 0 NOAH HOBBS BOARD MEMBER 1.00 X 0 0 0 BAILEY OLSON BOARD MEMBER 1.00 X 0 0 0 KATHLEEN PRIVETTE BOARD MEMBER 1.00 X 0 0 0 MIKE POLZIN BOARD MEMBER 1.00 X 0 0 0 ERICA WALLI BOARD MEMBER 1.00 X 0 0 0 JACOB ZIKMUND BOARD MEMBER (THRU FEB 2024) 1.00 X 0 0 0 HALEY HEDSTROM CEO 40.00 X 110663 0 1780 110663 0 1780 1 0 0 0 CHS LANDSCAPING 5350 MILLER TRUNK HWY HERMANTOWN MN 55811 LANDSCAPING FOR GRANT FUNDED CARIBOU EXH 124184 1 13584 276994 199000 26025 489578 ADMISSIONS 713990 888858 888858 CITY CONTRACT SUBSIDY 713990 765000 765000 EDUCATION INCOME 713990 270688 270688 MEMBERSHIPS 713990 231710 231710 2156256 1508 1508 30388 13584 11569 18819 18819 282496 94136 188360 151727 36633 TRAIN RIDE INCOME 713990 31514 31514 36366 36366 67880 2922401 2375863 36633 20327 112443 56221 33733 22489 1314311 1198646 80799 34866 23622 20787 1890 945 56936 50780 4163 1993 106621 93827 8530 4264 23835 23835 153984 92390 61594 50571 50571 55107 52051 2629 427 186286 163931 14904 7451 32917 32917 4976 4976 126513 75908 25303 25302 58035 51072 4642 2321 ANIMAL EXPENSES 163278 163278 SUPPLIES 91744 87157 4587 REPAIRS AND MAINTENANCE 47842 47842 DUES AND SUBSCRIPTIONS 39405 39405 58158 58158 2706584 2262619 343907 100058 302254 286832 4896 9378 207263 151778 13052 20906 19156 18866 2093498 614919 1147089 1478579 32508 34538 23367 15476 1749585 2016353 111506 188699 115137 116959 191068 174368 16524 3130 434235 483156 X 1122243 1468817 193107 64380 1315350 1533197 1749585 2016353 215817 2030 0 X 0 1 X 1 0 X 329433 905663 393191 521796 489578 2639661 1189883 1856808 2010396 2038478 2156256 9251821 95594 261807 208745 253782 245863 1065791 1614910 3024278 2612332 2814056 2891697 12957273 5442 5442 0 5442 5442 12951831 1322 4413 1451 1424 1508 10118 33346 39910 6399 31928 55452 167035 34668 44323 7850 33352 56960 177153 1753 44384 53004 88577 67880 255598 1651331 3112985 2673186 2935985 3016537 13390024 0.96730 0.96310 0.01320 0.01380 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1572105 285387 1286718 521393 329532 191861 1478579 FINANCE LEASE LIABILITY 3130 3130 X 2929781 2030 5350 7380 2922401 0 2922401 2711934 5350 5350 2706584 0 2706584 PART X, LINE 2: THE SOCIETY ASSESSES WHETHER IT IS MORE LIKELY THAN NOT THAT A TAX POSITION WILL BE SUSTAINED UPON EXAMINATION OF THE TECHNICAL MERITS OR THE POSITION, ASSUMING THE TAXING AUTHORITY HAS FULL KNOWLEDGE OF ALL INFORMATION. IF THE TAX POSITION DOES NOT MEET THE MORE LIKELY THAN NOT RECOGNITION THRESHOLD, THE BENEFIT OF THE TAX POSITION IS NOT RECOGNIZED IN THE FINANCIAL STATEMENTS. THE SOCIETY RECORDED NO ASSETS OR LIABILITIES FOR UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS. TOAST FOR TAILS 11858 1500 10358 1904 BOO AT THE ZOO 9023 7500 1523 1780 9 23091 4584 18507 7885 43972 13584 30388 11569 11569 18819 X AC EQUIPMENT 1 23675 X MATERIALS AND SUPPLIES 6 2350 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS BY A DONEE IN PART I, COLUMN (B) FORM 990, PART VI, SECTION A, LINE 4 IN 2024, WE MADE THE FOLLOWING SIGNIFICANT CHANGES TO OUR BYLAWS: REDUCED NUMBER OF MAXIMUM BOARD MEMBERS FROM TWENTY-FIVE TO FIFTEEN; CHANGED THE QUORUM REQUIREMENT FOR CONDUCTING BUSINESS FROM CALCULATING THE FULL BOARD REGARDLESS OF EXCUSED ABSENCES TO THE FOLLOWING VERBIAGE (QUORUM FOR THE PURPOSE OF TRANSACTING BUSINESS AT BOARD MEETINGS SHALL BE FIFTY-ONE PERCENT (51%) OF THE NUMBER OF DIRECTORS IN OFFICE. IF A DIRECTOR NOTIFIES THE CORPORATION BEFORE A SCHEDULED MEETING THAT HE OR SHE WILL BE ABSENT, THEN FOR QUORUM DETERMINATION PURPOSES, THE NUMBER OF DIRECTORS THEN IN OFFICE SHALL BE REDUCED BY ONE. UN-NOTIFIED ABSENCES DO NOT ALTER QUORUM CALCULATIONS. A QUORUM SHALL NEVER BE LESS THAN ONE-THIRD (1/3) OF ALL DIRECTORS THEN IN OFFICE. IF A QUORUM IS PRESENT WHEN A DULY CALLED OR HELD MEETING IS CONVENED, THE DIRECTORS PRESENT MAY CONTINUE TO TRANSACT BUSINESS UNTIL ADJOURNMENT, NOTWITHSTANDING THAT THE WITHDRAWAL OF A NUMBER OF DIRECTORS ORIGINALLY PRESENT LEAVES LESS THAN A QUORUM. THE ACT OF A MAJORITY OF THE DIRECTORS PRESENT AT ANY MEETING AT WHICH A QUORUM IS PRESENT SHALL BE THE ACT OF THE BOARD OF DIRECTORS.); CHANGED THE REQUIREMENT FOR THE ANNUAL MEETING TO TAKE PLACE IN THE FIRST TWO WEEKS OF JANUARY TO THE FIRST QUARTER OF THE FISCAL YEAR; INCREASED THE AMOUNT OF CHECKS THAT NEED TWO SIGNATURES FROM $2,500 TO $18,000; AND INCREASED THE AMOUNT OF A CONTRACT REQUIRING BOARD APPROVAL FROM $5,000 TO $75,000. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION IS COMPRISED OF MEMBERS WHO RECEIVE CERTAIN BENEFITS IN RETURN FOR PAYMENT OF ANNUAL DUES. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF DIRECTORS ARE ELECTED BY A MAJORITY MEMBERSHIP VOTE AT THE ANNUAL MEMBERSHIP MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION DISTRIBUTED THE 990 ELECTRONICALLY TO THE BOARD OF DIRECTORS WITH AN OPPORTUNITY TO REVIEW AND PROVIDE APPROVAL PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C EVERY EMPLOYEE AND BOARD MEMBER MUST READ AND SIGN OUR CONFLICT OF INTEREST POLICY ANNUALLY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE MAY LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. AN INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR COMMITTEE MEETING, BUT AFTER THE PRESENTATION, HE/SHE MAY LEAVE THE MEETING DURING THE DISCUSSION OF, AND THE VOTE ON, THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTORS REVIEWS, DETERMINES AND APPROVES THE CEO AND OTHER KEY LEADERSHIP POSITIONS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.