2025-11-13T08:31:03-06:00 2025-06-30 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1200 MARKET STREET CHATTANOOGA TN 37402 990 2024-07-01 581661267 FRIENDS OF THE ZOO INC FRIE 4236971319 301 N HOLTZCLAW AVENUE CHATTANOOGA TN 37404 ROBERT STEWART CHAIRMAN OF THE BOARD 4236971319 2025-10-14 1 1 KIM HUSKEY CPA P00958962 4237567771 2025-10-14 2024 2025-03-06 01:10:19Z ROBERT STEWART 301 N HOLTZCLAW AVENUE CHATTANOOGA TN 37404 6797155 0 X WWW.CHATTZOO.ORG X 1985 TN SUPPORT OPERATIONS OF CHATTANOOGA ZOO 13 13 146 860 0 0 1417407 1719188 4745356 5014118 201987 63849 0 0 6364750 6797155 0 0 0 0 2685482 3193499 0 0 219033 6498304 4377576 9183786 7571075 -2819036 -773920 3665771 2336910 1424700 869759 2241071 1467151 SUPPORT OPERATIONS OF A ZOO FOR THE EDUCATION AND ENJOYMENT OF INDIVIDUALS LIVING IN AND VISITING CHATTANOOGA, TENNESSEE. 0 0 6162088 5014118 SUPPORTED OPERATIONS OF A ZOO FOR THE EDUCATION AND ENJOYMENT OF INDIVIDUALS LIVING IN AND VISITING CHATTANOOGA, TENNESSEE. 6162088 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 39 0 1 146 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X DARDE LONG 4235513918 301 NORTH HOLTZCLAW AVE CHATTANOOGA TN 37404 CHANDA CHAMBERS BOARD OF DIRECTOR 1.00 X 0 0 0 ANDY STONE VICE CHAIR 1.00 X 0 0 0 ROBERT STEWART CHAIRMAN OF THE BOARD 1.00 X 0 0 0 WILLIAM DECOSIMO TREASURER 1.00 X 0 0 0 CHRIS ANDERSON BOARD OF DIRECTOR 1.00 X 0 0 0 JULIA BURSCH BOARD OF DIRECTOR 1.00 X 0 0 0 NIRAJ SHAH SECRETARY 1.00 X 0 0 0 KARLA MCKAMEY BOARD OF DIRECTOR 1.00 X 0 0 0 SAM BERRY BOARD OF DIRECTOR 1.00 X 0 0 0 KRISTY DONOHO BOARD OF DIRECTOR 1.00 X 0 0 0 DARDE LONG PRESIDENT/ZOO DIRECTOR 40.00 X 98641 0 0 JAY ROBINSON BOARD OF DIRECTOR 1.00 X 0 0 0 ARIE VELTENAAR BOARD OF DIRECTOR 1.00 X 0 0 0 JOE HORN BOARD OF DIRECTOR 1.00 X 0 0 0 98641 0 0 0 0 0 0 0 750000 969188 1719188 ZOO PROGRAM ACTIVITIES 900099 5014118 5014118 5014118 63849 63849 6797155 5014118 0 63849 X 98641 98641 2857191 2510884 334091 12216 237667 218653 16637 2377 52342 52342 157650 135692 21958 43327 30329 12998 152062 144459 7603 11 11 4067 4067 297979 268946 29033 EXHIBITS 1116656 1116656 SPECIAL EVENTS 606047 531087 74960 CONCESSIONAIRE MANAGEME 593202 593202 FOOD & ANIMAL CARE 381124 381124 973109 721550 144037 107522 7571075 6162088 1189954 219033 3281373 1911702 92176 65526 217376 232315 74846 103232 49391 25256 0 24135 3665771 2336910 918366 346616 503550 523143 2784 1424700 869759 X 2117724 1362186 123347 104965 2241071 1467151 3665771 2336910 -773920 0 X X 0 1 X 1 0 X 1774499 2883650 2985379 1919370 2289015 11851913 1774499 2883650 2985379 1919370 2289015 11851913 11851913 4701 1518 46583 201986 63849 318637 12170550 19367623 0.97380 0.97840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 49391 25256 24135 24135 X 6797155 0 6797155 0 6797155 7571075 0 7571075 0 7571075 PART X, LINE 2: THE ORGANIZATION FOLLOWS THE GUIDANCE OF ASC TOPIC 740, INCOME TAXES "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" WHICH CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. THIS INTERPRETATION PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. IN ADDITION, ASC TOPIC 740 PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, DISCLOSURE AND TRANSITION. THE ORGANIZATION ADOPTED THE PROVISIONS OF ASC TOPIC 740, AND THEY HAD NO IMPACT ON THE FINANCIAL POSITION, RESULTS OF OPERATIONS, AND CASH FLOWS. BASED ON ITS EVALUATION, THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING RECOGNITION IN ITS FINANCIAL STATEMENTS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2022 THROUGH JUNE 30, 2025 FOR FEDERAL INCOME TAX, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2025. FORM 990, PART VI, SECTION B, LINE 11B FRIENDS OF THE ZOO PROVIDES THE BOARD OF DIRECTORS WITH A COPY OF THE FORM 990. THEY REVIEW THE FORM AND ASK ANY QUESTIONS PRIOR TO APPROVING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, KEY EMPLOYEES AND BOARD OF DIRECTORS ARE REQUIRED TO FILL OUT A CONFLICT OF INTEREST CERTIFICATION AND DISCLOSURE FORM. THIS FORM SPECIFICALLY ASKED FOR NAMES OF CLOSE RELATIVES AS WELL AS NAMES OF OTHER BUSINESSES OR ORGANIZATIONS THAT THEY MAY HAVE DIRECT FINANCIAL BENEFIT IN. THESE FORMS ARE SIGNED AND RETURNED TO FRIENDS OF THE ZOO WHO MAINTAINS THESE TO MAKE SURE THAT NO CONFLICTS COULD POTENTIALLY ARISE. EACH KEY EMPLOYEE AND BOARD OF DIRECTOR UNDERSTANDS THAT IF AT ANYTIME DURING THE YEAR POTENTIAL CONFLICTS MAY COME ABOUT DUE TO A NEW RELATIONSHIP THEY MUST FILL OUT A NEW FORM. FRIENDS OF THE ZOO MONITORS THEIR BUSINESS RELATIONSHIPS WITH THIS FORM. FORM 990, PART VI, SECTION B, LINE 15 FRIENDS OF THE ZOO DETERMINES SALARIES FOR THEIR KEY EMPLOYEES BY ANALYZING SALARIES OF SIMILAR SIZE ZOOS AND AQUARIUMS THROUGH THE ASSOCIATION OF ZOOS AND AQUARIUMS SALARY STATISTICS. FRIENDS OF THE ZOO WILL ALSO COMPARE THEIR KEY EMPLOYEES SALARIES TO OTHERS IN THE NON PROFIT INDUSTRY SPECIFICALLY IN CHATTANOOGA, TN. ADJUSTMENTS ARE BASED ON THESE COMPARISONS AS WELL AS PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 FRIENDS OF THE ZOO MAKES ALL INFORMATION AVAILABLE TO THE PUBLIC UPON REQUEST. ONCE A REQUEST HAS BEEN RECEIVED THE BOARD OF DIRECTORS THEN VOTE ON WHETHER OR NOT TO SUPPLY THIS INFORMATION. FORM 990, PART IX, LINE 24E FACILITIES MAINTENANCE AND SECURITY: PROGRAM SERVICE EXPENSES 260,783. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 260,783. MISC. EXPENSE: PROGRAM SERVICE EXPENSES 40,991. MANAGEMENT AND GENERAL EXPENSES 133,651. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 174,642. DEVELOPMENT EXPENSE: PROGRAM SERVICE EXPENSES 47,669. MANAGEMENT AND GENERAL EXPENSES 2,509. FUNDRAISING EXPENSES 107,424. TOTAL EXPENSES 157,602. BANK CHARGES: PROGRAM SERVICE EXPENSES 99,032. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 99,032. REPAIRS & MAINTENANCE: PROGRAM SERVICE EXPENSES 48,057. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,057. MEMBERSHIP EXPENSE: PROGRAM SERVICE EXPENSES 40,623. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,623. DUES AND MEMBERSHIPS: PROGRAM SERVICE EXPENSES 39,293. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,293. STRATEGIC PLANNING: PROGRAM SERVICE EXPENSES 32,809. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 32,809. ANIMAL ACQUISITIONS: PROGRAM SERVICE EXPENSES 31,840. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,840. CONSERVATION EXPENSE: PROGRAM SERVICE EXPENSES 31,664. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 31,664. TELEPHONES: PROGRAM SERVICE EXPENSES 15,749. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,749. EQUIPMENT RENTAL: PROGRAM SERVICE EXPENSES 12,954. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,954. UNIFORMS EXPENSE: PROGRAM SERVICE EXPENSES 9,862. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,862. ACCREDITATION: PROGRAM SERVICE EXPENSES 8,357. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,357. OFFICE SUPPLIES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,756. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,756. POSTAGE: PROGRAM SERVICE EXPENSES 1,867. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 98. TOTAL EXPENSES 1,965. OTHER TAXES AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,121. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,121. PART XII, LINE 2C EXPLANATION NO CHANGE IN THIS PROCESS.