efile GRAPHIC p rint - DO NOT PROCESS
Form
As Filed Data -
DLN: 93493336007084
OMB No 1545-0047
Return of Organization Exempt From Income Tax
990
Department of the Treasury
Internal Revenue Service
Under section 501 ( c), 527, or 4947 ( a)(1) of the Internal Revenue Code (except private
foundations)
Do not enter Social Security numbers on this form as it may be made public By law, the IRS
generally cannot redact the information on the form
- Information about Form 990 and its instructions is at www.IRS.gov/form990
For the 2013 calendar year, or tax year beginning 03-01-2013
B Check if applicable
2O1 3
Open
Inspection
, 2013, and ending 02-28-2014
C Name of organization
Zoological Society of Philadelphia
D Employer identification number
FAddresschange
23-1352298
Doing Business As
F Name change
1 Initial return
Number and street (or P 0 box if mail is not delivered to street address) Room/suite
3400 West Girard Avenue
Suite
F_ Terminated
( - Amended return
E Telephone number
(215)243-1100
City or town, state or province, country, and ZIP or foreign postal code
Philadelphia, PA 191041196
1 Application pending
G Gross receipts $ 67,543,924
F Name and address of principal officer
Vikram H Dewan
3400 West Girard Avenue
Philadelphia, PA 191041196
I
Tax-exempt status
J
Website : - www philadelphiazoo org
1
F 501(c)(3)
501(c) (
) I (insert no
H(a) Is this a group return for
subordinates?
fl Yes F No
H(b) Are all subordinates
included?
(- 4947(a)(1) or
F_ 527
1 Yes (- No
If "No," attach a list (see instructions)
H(c)
K Form of organization F Corporation 1 Trust F_ Association (- Other 0-
Group exemption number 0-
L Year of formation
1859
M State of legal domicile
PA
Summary
1
Briefly describe the organization's mission or most significant activities
By connecting people with wildlife, the Philadelphia Zoo, America's first Zoo, creates joyful discovery and inspires action for
animals and habitats
2
Check this box
3
Number of voting members of the governing body (Part VI, line la)
4
N umber of independent voting members of the governing body (Part VI, line 1 b)
w
of
:'
if the organization discontinued its operations or disposed of more than 25% of its net assets
.
.
.
.
5 Total number of individuals employed in calendar year 2013 (Part V, line 2a)
.
.
.
.
.
.
3
.
.
6 Total number of volunteers (estimate if necessary)
7a Total unrelated business revenue from Part VIII, column (C), line 12
b Net unrelated business taxable income from Form 990-T, line 34
.
.
.
.
.
.
.
.
.
.
.
.
.
.
4
31
5
483
6
700
7a
45,000
7b
3,663
Prior Year
8
.
Program service revenue (Part VIII, line 2g)
.
Current Year
22,191,275
29,166,311
9,269,361
9,887,931
.
1,009,724
3,240,061
11
Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)
5,377,731
6,128,004
12
Total revenue-add lines 8 through 11 (must equal Part VIII, column (A), line
12) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
37,848,091
48,422,307
152,140
175,650
0
0
16,053,053
17,206,978
57,395
45,094
9
N
Contributions and grants (Part VIII, line 1h)
10
Investment income (Part VIII, column (A), lines 3, 4, and 7d
13
.
.
Grants and similar amounts paid (Part IX, column (A), lines 1-3)
.
14
Benefits paid to or for members (Part IX, column (A), line 4)
15
Salaries, other compensation, employee benefits (Part IX, column (A), lines
5-10)
16a
b
LLJ
.
Professional fundraising fees (Part IX, column (A), line 11e)
Total fundraising expenses (Part IX, column (D), line 25) 0-1,157,593
17
Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e)
18
Total expenses Add lines 13-17 (must equal Part IX, column (A), line 25)
.
.
.
.
19
Revenue less expenses Subtract line 18 from line 12
24,101,077
22,626,001
40,363,665
40,053,723
-2,515,574
8,368,584
Beginning of Current
Year
M
%TS
ZLL
32
20
Total assets (Part X, line 16)
21
Total liabilities (Part X, line 26)
22
Net assets or fund balances Subtract line 21 from line 20
lijaW
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Signature Block
Under penalties of perjury, I declare that I have examined this return, includin
my knowledge and belief, it is true, correct, and complete Declaration of preps
preparer has any knowledge
Sign
Here
Signature of officer
Vikram Dewan Chief Executive Officer
Type or print name and title
Print/Type preparer's name
Russlee Armstrong
Paid
Pre pare r
Use Only
Firm's name
Preparers signature
1- GRANT THORNTON LLP
Firm's address 0-2001 MARKET STREET SUITE 700
PHILADELPHIA, PA
19103
May the IRS discuss this return with the preparer shown above? (see instructs
For Paperwork Reduction Act Notice, see the separate instructions.
.
.
.
.
.
End of Year
132,896,758
127,976,797
39,419,232
25,296,585
93,477,526
102,680,212
Form 990 ( 2013)
Page 2
Statement of Program Service Accomplishments
Check if Schedule 0 contains a response or note to any line in this Part III
1
.F
Briefly describe the organization's mission
THE PHILADELPHIA ZOO, AMERICA'S FIRST ZOO, OFFERS A WIDE VARIETY OF PROGRAMS THAT ARE DESIGNED TO ACHIEVE ITS
MISSION OF CONNECTING PEOPLE WITH WILDLIFE, WHILE CREATING JOYFUL DISCOVERY AND INSPIRING ACTION FOR
ANIMALS AND HABITATS
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
fl Yes F No
.
.
F Yes F No
If "Yes," describe these new services on Schedule 0
3
Did the organization cease conducting , or make significant changes in how it conducts , any program
services? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If "Yes," describe these changes on Schedule 0
4
4a
Describe the organization's program service accomplishments for each of its three largest program services , as measured by
expenses Section 501(c)(3) and 501( c)(4) organizations are required to report the amount of grants and allocations to others,
the total expenses , and revenue, if any, for each program service reported
(Code
) ( Expenses $
20,195,048
including grants of $
) (Revenue $
9,115,187
Exhibits and Garden Care The Philadelphia Zoo's core purpose is to connect people with wildlife, while creating joyful discovery and inspiring action for animals and
habitats The Philadelphia Zoo welcomes over 1 2 million visitors a year to its 42-acre Victorian garden and is committed to ensuring that its natural treasures remain
available to a wide and diverse audience Over the last ten years, the Zoo has been reimagining and transforming its campus and the overall Zoo experience,
including the addition of Zoo360, KidZooU Hamilton Family Children's Zoo & Faris Family Education Center and award-winning exhibits, McNeil Avian Center and
First Niagara Big Cat Falls McNeil Avian Center incorporates lush walk-through habitats, which house over 100 spectacular birds from around the world, many of
them rare and endangered Notable features include the rainforest, which immerses visitors in color and sound as they are surrounded by bird species, and the
multi-sensory 4-D Migration Theater First Niagara Big Cat Falls is a stunning landscape of habitats where guests come face-to-face with endangered big cats from
around the world, including snow leopards, pumas, Amur tigers, African lions, jaguars and Amur leopards At the center of the exhibit is Buck Base Camp, where
guests can experience an activity-filled research station At the heart of the Zoo is KidZooU Hamilton Family Children's Zoo & Faris Family Education Center, an
indoor-outdoor wildlife academy and children's zoo that boasts interactive, educational experiences for our youngest stewards of the environment KidZooU, which
opened to the public in April 2013, offers dynamic displays, hands-on learning and rare and unusual goats, sheep, chickens and ducks for toddlers and tweens alike
in a year-round indoor/outdoor exhibit Located on the site of the former Pachyderm House, KidZooU was designed by LEED standards and is a sustainable site
Philadelphia Zoo is also the first in the world to implement Zoo360, a campus-wide animal travel and exploration trail system used to facilitate cross-campus travel
for a wide variety of species Three components of this innovative, interactive experience are currently open - the Treetop Trail, which opened in June 2011, and
the Great Ape Trail, which opened in August of 2012, and Big Cat Crossing, which opened May 2014 - providing visitors with interesting encounters as animals move
along, above and across visitor pathways and maintaining the standard of excellent animal care for which the Zoo is known Additional trails with both elevated and
ground-based components will be implemented in 2015 and beyond Developments continue during this transformative period in the Zoo's history to reach new
heights in its mission State-of-the-art animal exhibits and garden care are crucial elements unique to the Zoo that inspire people of all ages to action and leadership
in support of wildlife conservation, and make this historically significant venue one of the world's most renowned zoological organizations
4b
(Code
) (Expenses $
7,096,000
including grants of $
(Revenue $
Animal Care The Zoological Society of Philadelphia, America's first Zoo was established on March 21, 1859 Today, the Philadelphia Zoo provides care to a collection
of approximately 2,871 endangered and exotic animals, with more than 1,300 animal residents Setting standards throughout its history for exceptional animal care
and management, Philadelphia Zoo holds many longevity records and is a Zoo of national and international firsts From the first-of- its- kind animal health lab
established on-site in 1901, to the first orangutan and chimpanzee births in the U S in 1928, to the first giant river otter born in the U S in 2004, it remains a Zoo
of firsts as it undergoes an incredible transformation to provide more exciting and enriching experiences for the Zoo's animals and guests, alike As part of this
transformation, the Zoo is currently continuing implementation of Zoo360, a first-in-the-world campus-wide animal travel and exploration trail system - starting with
the Treetop Trail for small primates and the Great Ape Trail for orangutans and white handed gibbons and Big Cat Crossing for large cats including Amur tigers,
African lions, pumas, jaguars and more Future plans in 2015 and beyond include trails for large hoof stock, gorillas and bears who will enjoy this experience and
have more opportunities for long-distance travel The trail system creates a more dynamic engagement for Zoo guests, as well, as animals move along, above and
across visitor pathways The Philadelphia Zoo does more than simply exhibit animals We are part of a greater mission to help create national zoo conservation and
breeding programs for endangered species that will maintain healthy, self-sustaining populations that are both genetically diverse and demographically stable
4c
(Code
) ( Expenses $
3,311,000
including grants of $
175,650 ) (Revenue $
772,744 )
Education and Conservation Programming Driven by a passion for inspiring animal and environmental stewardship, and with a keen focus on promoting actions that
support wildlife conservation, the Zoo's education department maintains a broad portfolio of dynamic, original and award-winning programming designed to meet
the varying needs of teachers, students, educational institutions/stakeholders, community organizations, families and the zoo visitor For over 150 years, America's
first Zoo has been helping guests learn more about animals from around the world, their habitats, and the environment we share By providing engaging, up-close
and personal educational experiences for people of all ages, the Zoo is hard at work connecting its visitors with the wonders of the natural world The Philadelphia
Zoo's conservation program has one of the broadest reaches in the greater Philadelphia area, sharing critical conservation messages with more than 1 2 million
people annually At today's Philadelphia Zoo, the commitment to conservation extends through all program areas and is dedicated to conservation not only in our
community, but around the world The Zoo's commitment to educate and provide access for all children was the springboard for the Community Access Program
(CAP) Through this program, the Zoo provides free admission to eligible Title 1 school children, community groups and 501(c)(3) organizations whose mission and
organizational goals support exploration and education A major facet of the Zoo's initiatives to strengthen its role as a community resource and to create future
generations of environmental stewards, the CAP program dedicates at least 5% of total Zoo attendance to various organizations and groups This allocation allows
us to host approximately 60,000 people every year disbursed over five different categories including Title 1 school visits, group visits, in-kind donations, Zoo on
Wheels, and outreach exhibits Philadelphia Zoo is truly a "living classroom," with the ambitious goal of saving wildlife and habitats by creating empathy through upclose animal encounters and meaningful educational experiences FORM 990, PART III, LINE 4D OTHER PROGRAM SERVICES COMMUNITY BUILDING ACTIVITIES As
Philadelphia's most visited ticketed cultural attraction, the Zoo has a special connection to its community drawing caring and dedicated families together from the
greater Philadelphia region and beyond since the 1870's This special connection was enhanced by the Zoo as it recently completed significant functional and
aesthetic improvements to traffic flow and pedestrian right of way benefitting visitors, neighboring cultural attractions, and the Centennial and Parkside communities
by making the 34th Street, Girard Avenue and Zoological Drive areas near the Zoo safer for pedestrians while improving traffic flow and parking The project
included lighting, streetscape and sustainable landscaping, and traffic flow enhancements including upgrades to traffic signals and signage that improves traffic flow
at the 1-76 off-ramps, facilitates access to parking lots, and improves pedestrian safety Mass transit improvements include signaled crosswalks and bus pull-offs at
existing SEPTA stops
4d
Other program services (Describe in Schedule 0 )
(Expenses $
4e
3,772,000
Total program service expenses 1-
including grants of $
) ( Revenue $
34,374,048
Form 990 (2013)
Form 990 (2013)
Page 3
Checklist of Required Schedules
Yes
1
Is the organization described in section 501(c)(3) or4947(a)(1) (other than a private foundation)? If "Yes,"
complete Schedule As .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
2
Yes
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to
candidates for public office? If "Yes,"complete Schedule C, Part Is .
.
.
.
.
.
.
.
.
.
4
Section 501 ( c)(3) organizations . Did the organization engage in lobbying activities, or have a section 501(h)
election in effect during the tax year? If "Yes , "complete Schedule C, Part II
.
.
.
.
.
.
.
4
Is the organization a section 501 (c)(4), 501 (c)(5), or 501(c)(6) organization that receives membership dues,
assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part HIS .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
5
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the
right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes,"complete
Schedule D, Part I
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes,"complete Schedule D, Part IIS .
7
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes,"
complete Schedule D, Part III IN .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
8
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability, serve as a
custodian for amounts not listed in Part X, or provide credit counseling, debt management, credit repair, or debt
negotiation services? If "Yes," complete Schedule D, Part IV
.
.
.
.
.
.
.
.
.
.
.
.
9
5
6
7
8
9
.
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments,
permanent endowments, or quasi-endowments? If "Yes, " complete Schedule D, Part V
.
11
If the organization's answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII,
VIII, IX, or X as applicable
a
b
c
d
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Yes
lla
Yes
lld
No
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XII . .
.
.
.
.
.
.
.
.
.
.
.
.
.
Did the organization maintain an office, employees, or agents outside of the United States?
b
Yes
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets
.
reported in Part X, line 16? If "Yes," complete Schedule D, Part IX' .
.
.
.
.
.
.
.
.
.
14a
20a
10
No
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," completeScheduleE
19
No
llc
13
18
Yes
Did the organization report an amount for investments-program related in Part X, line 13 that is 5% or more of
.
its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIII
.
.
.
.
.
.
I
.
b Was the organization included in consolidated, independent audited financial statements for the tax year? If
"Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional
17
No
No
Did the organization's separate or consolidated financial statements for the tax year include a footnote that
addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes,"complete
Schedule D, Part X. .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16
No
llb
f
15
No
Did the organization report an amount for investments-other securities in Part X, line 12 that is 5% or more of
.
.
its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIS .
.
.
.
.
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part X
b
Yes
No
.
e
12a
No
.
.
.
lle I Yes
llf
Y es
12a
Yes
12b
No
13
No
14a
No
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising,
business, investment, and program service activities outside the United States, or aggregate foreign investments
14b
.
valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV .
.
.
.
.
.
.
Yes
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or
for any foreign organization? If "Yes," complete Schedule F, Parts II and IV 95
1
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other
.
.
assistance to or for foreign individuals? If "Yes," complete Schedule F, Parts III and IV .
IN
1
16
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part
IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, PartI (seeinstructions) .
.
.
.
95
1
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part
.
.
VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II .
.
.
.
.
.
.
.
.
.
17
Yes
18
Yes
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If
"Yes," complete Schedule G, Part III .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
95
19
No
20a
No
Did the organization operate one or more hospital facilities? If "Yes,"completeScheduleH .
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return?
15
Yes
No
1
20b
Form 990 (2013)
Form 990 (2013)
Page 4
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or
government on Part IX, column (A), line 1? If "Yes, "complete Schedule I, Parts I and II .
.
.
IN
21
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on
S
Part IX, column (A), line 2? If "Yes," complete Schedule I, Parts I and III .
22
Yes
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's
current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes,"
complete Schedule J .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
IN
23
Yes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000
as of the last day of the year, that was issued after December 31, 2002? If"Yes," answer lines 24b through 24d
and complete Schedule K. If "No,"go to line 25a .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
24a
Yes
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?
24b
No
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? .
24c
No
Did the organization act as an
24d
No
Section 501(c )( 3) and 501 ( c)(4) organizations . Did the organization engage in an excess benefit transaction with
.
a disqualified person during the year? If "Yes," complete Schedule L, Part I .
.
.
.
.
.
.
25a
No
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior
year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ? If
"Yes," complete Schedule L, Part I .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
95
25b
No
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current
or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?
If so, complete Schedule L, Part II .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
26
No
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial
contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family
member of any of these persons? If "Yes," complete Schedule L, Part III .
.
.
.
.
.
.
.
S
27
No
28a
No
28b
No
24a
d
25a
b
26
27
28
.
on behalf of issuer for bonds outstanding at any time during the year?
.
Yes
1
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV
instructions for applicable filing thresholds, conditions, and exceptions)
a
A current or former officer, director, trustee, or key employee? If "Yes,"complete Schedule L, Part
IV .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b A family member of a current or former officer, director, trustee, or key employee? If "Yes,"
complete Schedule L, Part IV .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
.
ID
.
.
A n entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was
.
an officer, director, trustee, or direct or indirect owner? If "Yes,"complete Schedule L, Part IV .
28c
Yes
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes,"completeScheduleM
29
Yes
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified
conservation contributions? If "Yes," completeScheduleM .
.
.
.
.
.
.
.
.
.
.
.
.
30
No
Did the organization liquidate, terminate , or dissolve and cease operations? If "Yes," complete Schedule N,
Part I .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
No
Did the organization sell, exchange , dispose of, or transfer more than 25% of its net assets? If "Yes, " complete
Schedule N, Part II .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32
No
Did the organization own 100 % of an entity disregarded as separate from the organization under Regulations
.
sections 301 7701-2 and 301 7701-3? If "Yes," complete Schedule R, PartI .
.
.
.
.
.
33
No
Was the organization related to any tax-exempt or taxable entity? If "Yes,"complete Schedule R, Part II, III, orIV,
and Part V, line 1 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
34
No
35a
No
31
32
33
34
35a
b
36
37
38
Did the organization have a controlled entity within the meaning of section 512(b)(13)7
If'Yes'to line 35a, did the organization receive any payment from or engage in any transaction with a controlled
entity within the meaning of section 512 (b)(13 )? If "Yes,"complete Schedule R, Part V, line 2 .
.
.
35b
Section 501(c )( 3) organizations. Did the organization make any transfers to an exempt non-charitable related
.
organization? If "Yes,"complete Schedule R, Part V, line 2 .
.
.
.
.
.
.
.
.
.
.
36
No
Did the organization conduct more than 5 % of its activities through an entity that is not a related organization
and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VI
37
No
Did the organization complete Schedule 0 and provide explanations in Schedule 0 for Part VI, lines 1 lb and 19?
Note . All Form 990 filers are required to complete Schedule 0
.
.
.
.
.
.
.
.
.
.
38
Yes
Form 990 (2013)
Form 990 (2013)
MEW-
Page 5
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule 0 contains a response or note to any line in this Part V
(Yes
la Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable
.
la
70
b
Enter the number of Forms W-2G included in line la Enter-0- if not applicable
lb
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable
gaming (gambling) winnings to prize winners? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered
by this return .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
2a
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note . If the sum of lines la and 2a is greater than 250, you may be required to e-file (see instructions)
.
.
2b
Yes
3a
If "Yes," has it filed a Form 990-T for this year? If 'No" to line 3b, provide an explanation in Schedule O .
.
No
3b
4a At any time during the calendar year, did the organization have an interest in, or a signature or other authority
over, a financial account in a foreign country (such as a bank account, securities account, or other financial
account)? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
b
Yes
483
3a Did the organization have unrelated business gross income of $1,000 or more during the year?
b
1c
No
4a
No
5a
No
5b
No
If "Yes," enter the name of the foreign country 0See instructions for filing requirements for Form TD F 90-22 1, Report of Foreign Bank and Financial Accounts
5a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?
.
.
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T?
5c
6a Does the organization have annual gross receipts that are normally greater than $100,000, and did the
organization solicit any contributions that were not tax deductible as charitable contributions? .
.
b
7
6a
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts
were not tax deductible? .
No
6b
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and
services provided to the payor? .
7a
Yes
7b
Yes
b
If "Yes," did the organization notify the donor of the value of the goods or services provided?
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to
file Form 82827 .
d
If "Yes," indicate the number of Forms 8282 filed during the year
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit
contract? .
7e
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
7f
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as
required? .
7g
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a
Form 1098-C? .
7h
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did
the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess
business holdings at any time during the year? .
8
h
8
9
.
7c I
I
No
7d
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?
b
Did the organization make a distribution to a donor, donor advisor, or related person?
10
.
.
.
.
.
9a
9b
Section 501(c )( 7) organizations. Enter
a
Initiation fees and capital contributions included on Part VIII, line 12
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club
facilities
11
.
10a
10b
Section 501(c )( 12) organizations. Enter
a
Gross income from members or shareholders
b
Gross income from other sources (Do not net amounts due or paid to other sources
against amounts due or received from them ) .
.
.
.
.
.
.
.
.
12a
b
13
.
.
.
.
.
.
.
.
11a
11b
Section 4947( a)(1) non -exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
If "Yes," enter the amount of tax-exempt interest received or accrued during the
year
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12a
12b
Section 501(c )( 29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note . See the instructions for additional information the organization must report on Schedule 0
b
Enter the amount of reserves the organization is required to maintain by the states
in which the organization is licensed to issue qualified health plans
13b
Enter the amount of reserves on hand
13c
c
14a
b
Did the organization receive any payments for indoor tanning services during the tax year?
.
13a
.
.
If "Yes," has it filed a Form 720 to report these payments? If "No,"provide an explanation in Schedu le 0 .
14a
No
14b
Form 990 (2013)
Form 990 ( 2013)
Lam
Page 6
Governance , Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a
"No" response to lines 8a, 8b, or 1Ob below, describe the circumstances, processes, or changes in Schedule 0.
See instructions.
Check if Schedule 0 contains a response or note to any line in this Part VI
.F
Section A. Governing Body and Management
Yes
la Enter the number of voting members of the governing body at the end of the tax
year
la
32
lb
31
I
No
If there are material differences in voting rights among members of the governing
body, or if the governing body delegated broad authority to an executive committee
or similar committee, explain in Schedule 0
b
Enter the number of voting members included in line la, above, who are
independent .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any
other officer, director, trustee, or key employee?
3
Did the organization delegate control over management duties customarily performed by or under the direct
supervision of officers, directors or trustees, or key employees to a management company or other person?
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was
filed?
2
No
3
No
4
No
5
Did the organization become aware during the year of a significant diversion of the organization's assets?
5
No
6
Did the organization have members or stockholders?
6
No
7a
No
7b
No
7a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or
more members of the governing body? .
.
b Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders,
or persons other than the governing body?
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the
year by the following
a
The governing body?
8a
Yes
b
Each committee with authority to act on behalf of the governing body?
8b
Yes
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the
organization's mailing address? If "Yes,"provide the names and addresses in Schedule 0 .
.
.
.
.
.
.
9
9
1
1
No
Section B. Policies ( This Section B re q uests information about p olicies not re q uired b y the Internal Revenue Code.)
Yes
10a
Did the organization have local chapters, branches, or affiliates?
10a
If "Yes," did the organization have written policies and procedures governing the activities of such chapters,
affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing
the form? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11a
Yes
12a
Yes
12b
Yes
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe
in Schedule 0 how this was done .
12c
Yes
13
Did the organization have a written whistleblower policy?
13
Yes
14
Did the organization have a written document retention and destruction policy?
14
Yes
15
Did the process for determining compensation of the following persons include a review and approval by
independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
b
11a
b
12a
Describe in Schedule 0 the process, if any, used by the organization to review this Form 990
Did the organization have a written conflict of interest policy? If "No,"go to line 13
.
b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give
rise to conflicts? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
c
No
No
.
a
The organization's CEO, Executive Director, or top management official
15a
Yes
b
Other officers or key employees of the organization
15b
Yes
If "Yes" to line 15a or 15b, describe the process in Schedule 0 (see instructions)
16a
b
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a
taxable entity during the year? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its
participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the
organization's exempt status with respect to such arrangements? .
.
.
.
.
.
.
.
.
.
16b
No
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filed- NJ , PA
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable ), 990, and 990 -T (501(c)
(3 )s only) available for public inspection Indicate how you made these available Check all that apply
F Own website fl Another' s website F Upon request fl Other (explain in Schedule O )
Describe in Schedule 0 whether ( and if so, how ) the organization made its governing documents , conflict of
interest policy , and financial statements available to the public during the tax year
19
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization
-VIKRAM H DEWAN 3400 WEST GIRARD AVENUE
Philadelphia ,PA 191041196 (215)243-1100
Form 990 (2013)
Form 990 (2013)
Page 7
Compensation of Officers , Directors , Trustees , Key Employees, Highest Compensated
Employees , and Independent Contractors
Check if Schedule 0 contains a response or note to any line in this Part VII
.(-
Section A. Officers, Directors, Trustees, Kev Employees, and Highest Compensated Employees
la Complete this table for all persons required to be listed Report compensation for the calendar year ending with or within the organization's
tax year
* List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation Enter-0- in columns (D), (E), and (F) if no compensation was paid
* List all of the organization's current key employees, if any See instructions for definition of "key employee "
* List the organization's five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations
* List all of the organization's former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations
* List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations
List persons in the following order individual trustees or directors, institutional trustees, officers, key employees, highest
compensated employees, and former such persons
fl Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee
(A)
Name and Title
(B)
Average
hours per
week (list
any hours
for related
organizations
below
dotted line)
(C)
Position (do not check
more than one box, unless
person is both an officer
and a director/trustee)
T
0 =
fD
3]Z
a
.
m_
art
ca:
4
(D
(D )
Reportable
compensation
from the
organization (W2/1099-MISC)
( E)
Reportable
compensation
from related
organizations
(W- 2/1099MISC)
(F)
Estimated
amount of other
compensation
from the
organization and
related
organizations
rD 0
7
Form 990 (2013)
Form 990 (2013)
Page 8
Section A. Officers, Directors , Trustees, Key Employees , and Highest Compensated Employees (continued)
(A)
Name and Title
(B)
Average
hours per
week (list
any hours
for related
organizations
below
dotted line)
(C)
Position (do not check
more than one box, unless
person is both an officer
and a director/trustee)
0T
;rl M=
boo
a
m_
74
7.
C:
SL
!
a
lb
Sub -Total
.
.
.
.
.
.
.
.
.
.
.
c
Total from continuation sheets to Part VII, Section A
d
Total ( add lines lb and 1c )
.
.
.
.
.
.
.
(F)
Estimated
amount of other
compensation
from the
organization and
related
organizations
ur
.
.
.
.
( E)
Reportable
compensation
from related
organizations (W2/1099-MISC)
fD
;3
.
(D)
Reportable
compensation
from the
organization (W2/1099-MISC)
.
.
.
.
.
0-
.
0-
.
.
.
0-
1,595,455
0
248,326
Total number of individuals (including but not limited to those listed above) who received more than
$100,000 of reportable compensation from the organization-15
No
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee
on line la? If "Yes," complete Schedule Jfor such individual .
.
.
.
.
.
.
.
.
.
.
.
.
4
For any individual listed on line la, is the sum of reportable compensation and other compensation from the
organization and related organizations greater than $150,0007 If "Yes," complete Schedule -7 for such
individual .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
3
No
5
No
.
Did any person listed on line la receive or accrue compensation from any unrelated organization or individual for
services rendered to the organization? If "Yes," complete Schedule Jfor such person .
.
.
.
.
.
.
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of
compensation from the organization Report compensation for the calendar year ending with or within the organization's tax year
(A)
Name and business address
Seravalli Inc,
10059 Sandmeyer Ln PHILADELPHIA PA 19116
ShoemakerPerryman A Joint Venture,
WS Cumby Inc,
938 Lincoln Ave SPRINGFIELD PA 19064
WH Myers Construction Co,
5219 N Lawrence St PHILADELPHIA PA 19120
James J Anderson Construct Comp,
2
100 Front St Suite 365 WEST CONSHOHOCKEN PA 19428
6958 Torresdale Ave Suite 300 PHILADELPHIA PA 19135
(B)
Description of services
(C)
Compensation
Construction
3,719,910
Construction
3,382,788
Construction
2,568,095
Construction
1,187,403
Construction
862,534
Total number of independent contractors (including but not limited to those listed above) who received more than
$100,000 of compensation from the organization 0-23
Form 990 (2013)
Form 990 (2013)
Page 9
Statement of Revenue
Check if Schedule 0 contains a response or note to any line in this Part VIII
(A)
Total revenue
r
60
Z
la
Federated campaigns
.
=
O
E
b
Membership dues
.
c
Fundraising events
d
Related organizations
E
e
Government grants (contributions )
le
10,464,529
V
Q
f
All other contributions, gifts, grants, and
similar amounts not included above
if
11,955,787
g
Noncash contributions included in lines
la-If $
h
Total . Add lines la -1f
.
(C)
Unrelated
business
revenue
F
(D)
Revenue
excluded from
tax under
sections
512-514
la
.
.
(B)
Related or
exempt
function
revenue
.
.
.
lb
6,176,811
1c
569,184
.
.
ld
tJ'
2,317,281
29,166,311
Business Code
2a
ADMISSION FEES
713110
7,650,759
7,650,759
a2
b
EDUCATION PROGRAMS
611710
772,744
772,744
a'
c
MEMBERSHIPS
900099
1,464,428
1,464,428
d
e
f
All other program service revenue
g
Total . Add lines 2a -2f .
3
.
.
.
.
.
.
.
9,887,931
0-
Investment income (including dividends , interest,
and other similar amounts )
4
524,458
.
Income from investment of tax -exempt bond proceeds
5
Royalties
.
6a
Gross rents
b
Less rental
expenses
Rental income
or (loss)
.
.
.
.
.
.
.
(i) Real
c
d
d
Net gain or ( loss)
8a
0
0-
1,024,122
1,024,122
(ii) Personal
0
Net rental inco me or ( loss)
c
W
0-
0
Gross amount
from sales of
assets other
than inventory
Less cost or
other basis and
sales expenses
Gain or (loss)
b
•
.
.
.
(i) Securities
7a
•
524,458
lim-
0
lim-
2,715,603
2,715,603
-118,571
-118,571
(ii) Other
21,652,000
18,936,397
2,715,603
.
Gross income from fundraising
events ( not including
$
569,184
of contributions reported on line 1c)
See Part IV, line 18
a
66,649
b
Less
c
Net income or (loss ) from fundraising events
s
9a
direct expenses
b
185,220
.
0-
Gross income from gaming activities
See Part IV, line 19
.
.
a
b
Less
c
Net income or (loss ) from gaming acti vities
10a
.
direct expenses
.
b
.
.
.-
0
lim-
0
Gross sales of inventory, less
returns and allowances .
a
b
Less
c
Net income or (loss ) from sales of inventory
cost of goods sold
.
b
Miscellaneous Revenue
.
Business Code
CONCESSIONS/PARKING
713110
3,144,645
b
SPONSORSHIPS
900099
1,148,432
1,148,432
C
COMMNTY EVENTS/OTHER
900099
788,331
788,331
141,045
141,045
11a
45,000
3,099,645
EVENTS
d
All other revenue
e
Total .Add lines 11a-11d
.
05,222,453
12
Total revenue . See Instructions
0-1
48,422,307
9,887,931
45,000
9,323,065
Form 990 (2013)
Form 990 (2013)
Page 10
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns All other organizations must complete column (A)
Check if Schedule 0 contains a response or note to any line in this Part IX
.
.
.
Total expenses
1
Grants and other assistance to governments and organizations
in the United States See Part IV, line 21
2
Grants and other assistance to individuals in the
United States See Part IV, line 22
3
Grants and other assistance to governments,
organizations , and individuals outside the United
States See Part IV, lines 15 and 16
.
.
.
(B)
Program service
expenses
( A)
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII .
23,000
23,000
12,650
12,650
140,000
140,000
4
Benefits paid to or for members
5
Compensation of current officers, directors , trustees, and
key employees
989,036
6
Compensation not included above, to disqualified persons
(as defined under section 4958( f)(1)) and persons
described in section 4958 (c)(3)(B) .
0
.
.
.
.
.
.
(C)
Management and
general expenses
.
.
(D)
Fundraising
expenses
0
606,250
344,603
38,183
11,861,749
10,332,745
975,203
553,801
881 ,236
750,134
90,506
40,596
Other employee benefits
2 ,337,411
2,007,129
221,663
108,619
10
Payroll taxes
1,137,546
968,315
116,829
52,402
11
Fees for services ( non-employees)
49,823
76,485
7
Other salaries and wages
8
Pension plan accruals and contributions ( include section 401(k)
and 403(b) employer contributions )
9
a
Management
b
Legal
.
0
c
Accounting
d
Lobbying
96,955
96,955
e
Professional fundraising services See Part IV, line 17
45,094
45,094
f
Investment management fees
g
Other ( If line 11g amount exceeds 10 % of line 25,
column ( A) amount, list line 11g expenses on
Schedule 0 ) .
1 ,990,725
12
Advertising and promotion
13
Office expenses
14
Information technology
15
Royalties
126 ,308
.
.
.
.
.
.
.
.
.
.
.
16
Occupancy
17
Travel
18
Payments of travel or entertainment expenses for any federal,
state, or local public officials
19
Conferences , conventions , and meetings
20
Interest
21
Payments to affiliates
22
Depreciation , depletion, and amortization
23
Insurance
24
Other expenses Itemize expenses not covered above (List
miscellaneous expenses in line 24e If line 24e amount exceeds 10%
of line 25, column ( A) amount, list line 24e expenses on Schedule 0
a
COMMUNITY BLDG ACTIVITIES
115,234
115,234
157,609
157,609
1,706,463
241,776
1,040,869
8,492
1,032,377
1,536,422
1,252,633
237,883
54,708
42,486
45,906
54,708
0
2,877,844
2,842,756
23,392
11,696
60,317
34,112
22,860
3,345
202,034
531,293
7,388,859
7,154,294
160,809
73,756
702,106
681,043
14,042
7,021
3,772,000
3,772,000
12,099
25,884
0
0
733,327
0
b ANIMAL NUTRITION
574,396
574,396
c
SPECIAL PROGRAMS/EVENTS
390,561
352,578
d
WRITE OFF OF FIXED ASSETS
334,826
334,826
e
All other expenses
672,935
568,375
92,711
11,849
40,053,723
34,374,048
4,522,082
1,157,593
25
Total functional expenses. Add lines 1 through 24e
26
Joint costs. Complete this line only if the organization
reported in column ( B) joint costs from a combined
educational campaign and fundraising solicitation Check
here - fl if following SOP 98-2 (ASC 958-720)
Form 990 (2013)
Form 990 (2013)
Page 11
Balance Sheet
Check if Schedule 0 contains a response or note to any line in this Part X
F
(A)
Beginning of year
'cc
14,426
1
Cash-non-interest-bearing
2
Savings and temporary cash investments
.
.
.
.
.
.
.
.
3
Pledges and grants receivable, net
4
Accounts receivable, net
5
Loans and other receivables from current and former officers, directors, trustees, key
employees, and highest compensated employees Complete Part II of
Schedule L .
.
.
.
.
.
.
.
.
.
.
.
.
.
6
Loans and other receivables from other disqualified persons (as defined under section
4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers
and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary
organizations (see instructions) Complete Part II of Schedule L
7
Notes and loans receivable, net
8
Inventories for sale or use
9
Prepaid expenses and deferred charges
10a
.
Land, buildings, and equipment cost or other basis
Complete Part VI of Schedule D
10a
154,445,451
Less
10b
69 ,869,941
(B)
End of year
20,648
1
2,579,067
2
3,110,474
21,139,563
3
12,230,443
717,661
4
617,079
0
5
0
0
6
0
0
7
0
0
8
0
71,625
9
55,887
84,215,378
10c
84,575,510
24,110,878
11
27,172,662
Investments-other securities See Part IV, line 11
0
12
0
13
Investments-program-related See Part IV, line 11
0
13
0
14
Intangible assets
0
14
0
b
accumulated depreciation
.
11
Investments-publicly traded securities
12
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Other assets See Part IV, line 11
16
Total assets . Add lines 1 through 15 (must equal line 34)
17
Accounts payable and accrued expenses
18
Grants payable
19
Deferred revenue
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Loans and other payables to current and former officers, directors, trustees,
key employees, highest compensated employees, and disqualified
23
.
.
.
22
.
.
.
Escrow or custodial account liability Complete Part IV of Schedule D
.
.
.
.
Tax-exempt bond liabilities
.
.
.
.
21
.
.
.
.
20
persons Complete Part II of Schedule L
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Secured mortgages and notes payable to unrelated third parties
24
Unsecured notes and loans payable to unrelated third parties
25
Other liabilities (including federal income tax, payables to related third parties,
and other liabilities not included on lines 17-24) Complete Part X of Schedule
D
26
.
Total liabilities . Add lines 17 through 25
.
48,160
15
194,094
132,896,758
16
127,976,797
11,899,505
17
4,326,230
0
18
0
1,353,240
19
1,504,146
7,750,000
20
7,713,045
0
21
0
0
22
0
15,666,393
23
10,568,676
0
24
0
2,750,094
25
1,184,488
39,419,232
26
25,296,585
75,467,212
Organizations that follow SFAS 117 ( ASC 958), check here 1- F and complete
lines 27 through 29, and lines 33 and 34.
C5
27
Unrestricted net assets
61,684,526
27
M
ca
28
Temporarily restricted net assets
16,788,000
28
15,005,000
29
29
Permanently restricted net assets
.
.
.
.
.
.
.
.
.
.
I
11,566,000
15,647,000
r
_
Organizations that do not follow SFAS 117 (ASC 958 ), check here 1 F- and
complete lines 30 through 34.
W_
4T
z
30
Capital stock or trust principal, or current funds
30
31
Paid-in or capital surplus, or land, building or equipment fund
31
32
Retained earnings, endowment, accumulated income, or other funds
33
Total net assets or fund balances
34
Total liabilities and net assets/fund balances
.
.
.
.
.
.
32
.
93,477,526
33
132,896,758
34
102,680,212
127,976,797
Form 990 (2013)
Form 990 (2013)
«
Page 12
Reconcilliation of Net Assets
Check if Schedule 0 contains a response or note to any line in this Part XI
1
Total revenue (must equal Part VIII, column (A), line 12)
2
Total expenses (must equal Part IX, column (A), line 25)
3
Revenue less expenses Subtract line 2 from line 1
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A))
5
.
. F
.
.
1
48,422,307
2
40,053,723
3
8,368,584
4
93,477,526
5
-686,359
.
Net unrealized gains (losses) on investments
6
Donated services and use of facilities
6
7
Investment expenses
.
.
7
8
Prior period adjustments
.
.
8
9
Other changes in net assets or fund balances (explain in Schedule 0)
10
Net assets or fund balances at end of year Combine lines 3 through 9 (must equal Part X, line 33,
column (B))
9
1,520,461
10
102,680,212
Financial Statements and Reporting
Check if Schedule 0 contains a response or note to any line in this Part XII
(Yes
1
No
Accounting method used to prepare the Form 990
fl Cash 17 Accrual (Other
If the organization changed its method of accounting from a prior year or checked " Other," explain in
Schedule 0
2a Were the organization 's financial statements compiled or reviewed by an independent accountant?
2a
No
If'Yes,'check a box below to indicate whether the financial statements for the year were compiled or reviewed on
a separate basis, consolidated basis, or both
fl Separate basis
fl Consolidated basis
fl Both consolidated and separate basis
b Were the organization 's financial statements audited by an independent accountant?
2b
Yes
2c
Yes
3a
Yes
3b
Yes
If'Yes,'check a box below to indicate whether the financial statements for the year were audited on a separate
basis, consolidated basis, or both
F Separate basis
c
fl Consolidated basis
fl Both consolidated and separate basis
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the
audit, review , or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in
Schedule 0
3a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the
Single Audit Act and 0 MB Circular A-1 33?
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the
required audit or audits, explain why in Schedule 0 and describe any steps taken to undergo such audits
Form 990 (2013)
Additional Data
Software ID:
Software Version:
EIN:
Name :
23-1352298
Zoological Society of Philadelphia
Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest
Compensated Employees, and Independent Contractors
(A)
Name and Title
(B)
Average
hours per
week (list
any hours
for related
organizations
below
dotted line)
(C)
Position (do not check
more than one box, unless
person is both an officer
and a director/trustee)
,^ =
-n
ID
'
boo LD
c
m
_
0r
(D
c
a,
(D )
Reportable
compensation
from the
organization (W2/1099-MISC)
( E)
Reportable
compensation
from related
organizations (W2/1099-MISC)
(F)
Estimated amount
of other
compensation
from the
organization and
related
organizations
'D 0
_
4
SL
LEI
4
Susan L Anderson
2 0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
0
0
0
X
0
0
0
X
0
0
0
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
Director
Sandra Baldino
2 0
Director
Phillip Barnett
2 0
Director
Robert W Bogle
2 0
Director
Robert L Brown III
2 0
Director (ENDED JUNE 2013)
Gretchen Burke
2 0
Director (ENDED JUNE 2013)
Jay H Calvert Jr
10 0
X
X
Chair
H Augustus Carey
2 0
Director
J Christopher Cashman
2 0
Director
Thomas A Decker
2 0
Director
Fiona Dias
2 0
Director
Richard K Faris
2 0
Director
Steven C Genyk
2 0
Director
John A Ginter
4 0
X
X
Vice Chair
Peter G Gould
2 0
Director
S Matthews V Hamilton Jr
2 0
Director
Joan Hendricks
4 0
X
X
Vice Chair
Jason Ingle
2 0
Director
Harvey Kimmel
2 0
Director
Joanna M Lewis
2 0
Director
Michael J Lewis
2 0
DIRECTOR (ENDED JUNE 2013)
Charles N Marshall
2 0
Director
Robert S McMenamin
2 0
Director
F William McNabb III
2 0
Director
Drew A Moyer
Director
2 0
Form 990, Part VII - Compensation of Officers, Directors,Trustees, Key Employees, Highest
Compensated Employees, and Independent Contractors
(A)
Name and Title
(B)
Average
hours per
week (list
any hours
for related
organizations
below
dotted line)
(C)
Position (do not check
more than one box, unless
person is both an officer
and a director/trustee)
0
,o =
-n
_
m
0
i c
rt
`
(D )
Reportable
compensation
from the
organization (W2/1099-MISC)
( E)
Reportable
compensation
from related
organizations (W2/1099-MISC)
(F)
Estimated amount
of other
compensation
from the
organization and
related
organizations
LEI
CD
Patrick M Oates
2 0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
0
0
0
X
304,180
0
39,211
X
201,138
0
24,520
X
62, 662
0
10, 798
X
201,513
0
26,754
X
188,667
0
27,453
X
142,669
0
31,194
X
135,340
0
21,675
X
130,293
0
15,431
X
114,710
0
29,870
X
114,283
0
21,420
Director
Eliana Papadakis
2 0
Director
Pedro A Ramos
2 0
Director
Marc M Rayfield
2 0
Director
Bernard W Smalley
2 0
Director
Christine J Smith
2 0
Director
Manuel N Stamatakis
2 0
Director
Susan C Taylor
2 0
Director
Carolyn W Turner
2 0
Director
Ellen Wolf
4 0
X
Vice Chair
Vikram H Dewan
40 0
President & CEO
Joseph T Steuer
40 0
Treasurer & CFO
Mary R Burke
40 0
Corporate Secretary
Amy Shearer
40 0
Chief Marketing Officer
Andrew J Baker
40 0
Chief Operating Officer
Greg Goldman
40 0
VP, Development
Kenneth L Woodson
40 0
VP, Government & Comm Affairs
Michael J Vanic
40 0
Controller
Nina N Bisbee
40 0
VP, Facilities
Utpal Passi
VP, Guest Relations
40 0
efile GRAPHIC p rint - DO NOT PROCESS
As Filed Data -
DLN: 93493336007084
OMB No 1545-0047
SCHEDULE A
Public Charity Status and Public Support
(Form 990 or 990EZ)
Complete if the organization is a section 501(c)( 3) organization or a section 4947(a)(1)
nonexempt charitable trust.
Department of the
Treasury
Internal Revenue Service
I
2013
Oil Attach to Form 990 or Form 990-EZ. Oil See separate instructions.
Oil Information about Schedule A (Form 990 or 990-EZ) and its instructions is at
www.irs . aov Iform 990.
Name of the organization
Ope n
Ins pe ct
I Employer identification number
Zoological Society of Philadelphia
MIMM" Reason for Public Charity Status (All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is (For lines 1 through 11, check only one box )
1
1
A church, convention of churches, or association of churches described in section 170 ( b)(1)(A)(i).
2
fl
A school described in section 170 (b)(1)(A)(ii). (Attach Schedule E )
3
1
A hospital or a cooperative hospital service organization described in section 170 ( b)(1)(A)(iii).
4
1
5
1
A medical research organization operated in conjunction with a hospital described in section 170 (b)(1)(A)(iii). Enter the
hospital's name, city, and state
An organization operated for the benefit of a college or university owned or operated by a governmental unit described in
6
1
A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).
7
F
8
fl
An organization that normally receives a substantial part of its support from a governmental unit or from the general public
described in section 170 ( b)(1)(A)(vi ). (Complete Part II )
A community trust described in section 170 ( b)(1)(A)(vi ) (Complete Part II )
9
1
An organization that normally receives
section 170 ( b)(1)(A)(iv ). (Complete Part II )
(1) more than 331/3% of its support from contributions, membership fees, and gross
receipts from activities related to its exempt functions-subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975 See section 509 ( a)(2). (Complete Part III )
10
1
An organization organized and operated exclusively to test for public safety See section 509(a)(4).
11
1
An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of
one or more publicly supported organizations described in section 509(a)(1) or section 509(a )( 2) See section 509(a)(3). Check
the box that describes the type of supporting organization and complete lines Ile through 11 h
a
fl Type I
b
fl Type II
c
fl Type III - Functionally integrated
d
fl Type III - Non- functionally integrated
e
(-
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons
other than foundation managers and other than one or more publicly supported organizations described in section 509 ( a)(1) or
section 509(a)(2)
If the organization received a written determination from the IRS that it is a Type I, Type II, orType III supporting organization,
check this box
F
Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?
(i) A person who directly or indirectly controls , either alone or together with persons described in (ii)
Yes
No
f
g
h
and (iii) below, the governing body of the supported organization?
11g(i)
(ii) A family member of a person described in (i) above?
11g(ii)
(iii) A 35% controlled entity of a person described in (i) or (ii) above?
11g(iii)
Provide the following information about the supported organization(s)
(i) Name of
supported
organization
(ii) EIN
(iii) Type of
organization
(described on
lines 1- 9 above
or IRC section
(see
instructions))
(iv) Is the
organization in
col (i) listed in
your governing
document?
Yes
No
(v) Did you notify
the organization
in col (i) of your
support?
Yes
(vi) Is the
organization in
col (i) organized
in the U S ?
No
Yes
(vii) Amount of
monetary
support
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ .
Cat No 11285F
ScheduleA(Form 990 or 990-EZ)2013
Schedule A (Form 990 or 990-EZ) 2013
MU^
Page 2
Support Schedule for Organizations Described in Sections 170(b )( 1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under
Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A . Public Support
Calendar year ( or fiscal year beginning
in) 11111
1
Gifts, grants , contributions, and
membership fees received (Do
not include any "unusual
grants ")
2
Tax revenues levied for the
organization ' s benefit and either
paid to or expended on its
behalf
3
The value of services or facilities
furnished by a governmental unit
to the organization without
charge
4
Total . Add lines 1 through 3
5
The portion of total contributions
by each person ( other than a
governmental unit or publicly
supported organization ) included
on line 1 that exceeds 2% of the
amount shown on line 11, column
(f)
Public support. Subtract line 5
6
( a) 2009
22,604,165
( b) 2010
22,373,050
(c) 2011
31,404,385
( d) 2012
(e) 2013
22,191,275
29,166,311
(f) Total
127,739,186
0
0
22,604,165
22,373,050
31,404,385
22,191,275
29,166,311
127,739,186
7,407,082
120,332,104
from line 4
Section B. Total Su pp ort
Calendar year ( orfiscaI year
beginning in) ^
7
Amounts from line 4
8
Gross income from interest,
dividends, payments received on
securities loans, rents, royalties
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
22,604,165
22,373,050
31,404,385
22,191,275
29,166,311
127,739,186
487,903
652,523
907,996
1,652,635
1,548,580
5,249,637
and income from similar
sources
Net income from unrelated
business activities, whether or
not the business is regularly
carried on
Other income Do not include
9
10
gain or loss from the sale of
0
4,921,488
5,088,849
5,636,080
capital assets (Explain in Part
IV )
Total support (Add lines 7
through 10)
Gross receipts from related activities, etc (see instructions)
11
12
13
4,577,829
5,289,102
25,513,348
158,502,171
12
47,590,936
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check
this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . QE-
Section C. Com p utation of Public Su pp ort Percenta g e
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
14
75 918
15
Public support percentage for 2012 Schedule A, Part II, line 14
15
77 716 %
16a
331 / 3%support test - 2013. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here . The organization qualifies as a publicly supported organization
b 331 / 3%support test-2012 . If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, chec k this
box and stop here . The organization qualifies as a publicly supported organization
17a 10%-facts-and -circumstances test - 2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here . Explain
in Part IV how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly supported
organization
b 10%-facts-and-circumstances test - 2012 . If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts- and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test The organization qualifies as a publicly
supported organization
18
Private foundation . If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Support Schedule for Organizations Described in Section 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under
Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A . Public Support
IMMITM
Calendar year (or fiscal year beginning
in) 11111
1
Gifts, grants, contributions, and
membership fees received (Do not
include any "unusual grants ")
2
Gross receipts from admissions,
merchandise sold or services
performed, or facilities furnished in
any activity that is related to the
organization's tax-exempt
purpose
3
Gross receipts from activities that
are not an unrelated trade or
business under section 513
4
Tax revenues levied for the
organization's benefit and either
paid to or expended on its
behalf
5
The value of services or facilities
furnished by a governmental unit to
the organization without charge
6
Total . Add lines 1 through 5
7a Amounts included on lines 1, 2,
and 3 received from disqualified
persons
b Amounts included on lines 2 and 3
received from other than
disqualified persons that exceed
the greater of$5,000 or 1% of the
amount on line 13 for the year
c Add lines 7a and 7b
8
Public support (Subtract line 7c
from line 6 )
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
Section B. Total Suuuort
Calendar year ( or fiscal year beginning
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
in) ^
9
Amounts from line 6
Gross income from interest,
10a
dividends, payments received on
securities loans, rents, royalties
and income from similar
sources
Unrelated business taxable
b
income (less section 511 taxes)
from businesses acquired after
June 30, 1975
c
Add lines 10a and 10b
Net income from unrelated
11
business activities not included
in line 10b, whether or not the
business is regularly carried on
Other income Do not include
12
gain or loss from the sale of
capital assets (Explain in Part
IV )
Total support . (Add lines 9, 1Oc,
13
11, and 12 )
14
First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 ( line 8, column (f) divided by line 13, column (f))
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
16
Section D . Com p utation of Investment Income Percenta g e
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
18
19a
331 / 3% support tests- 2013. If the organization did not check the box on line 14 , and line 15 is more than 33 1/3%, and line 17 is not
more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization
lk'F331 / 3% support tests- 2012 . If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18
is not more than 33 1/3%, check this box and stop here . The organization qualifies as a publicly supported organization
lk'FPrivate foundation . If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
b
20
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Supplemental Information . Provide the explanations required by Part II, line 10; Part II, line 17a or
17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
I
Return Reference
I
Explanation
I
Schedule A (Form 990 or 990-EZ) 2013
l efile
GRAPHIC
p rint - DO NOT PROCESS
Department of the Treasury
Internal Revenue Service
DLN: 93493336007084
Political Campaign and Lobbying Activities
OMB No 1545-0047
For Organizations Exempt From Income Tax Under section 501 ( c) and section 527
2013
SCHEDULE C
(Form 990 or 990-EZ)
As Filed Data -
1- Complete if the organization is described below. 0- Attach to Form 990 or Form 990-EZ.
0- See separate instructions . 0- Information about Schedule C (Form 990 or 990 - EZ) and its
instructions is at www. irs. g ov form 990.
•
If the organization answered "Yes" to Form 990, Part IV , Line 3 , or Form 990-EZ , Part V, line 46 ( Political Campaign Activities), then
• Section 501(c)(3) organizations Complete Parts I-A and B Do not complete Part I-C
• Section 501(c) (other than section 501(c)(3)) organizations Complete Parts I-A and C below Do not complete Part I-B
• Section 527 organizations Complete Part I-A only
If the organization answered "Yes" to Form 990, Part IV , Line 4 , or Form 990-EZ , Part VI, line 47 (Lobbying Activities), then
• Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A Do not complete Part II-B
• Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)) Complete Part II-B Do not complete Part II-A
If the organization answered "Yes" to Form 990, Part IV , Line 5 ( Proxy Tax) or Form 990-EZ , Part V, line 35c ( Proxy Tax), then
* Section 501(c)(4), (5), or (6) organizations Complete Part III
Name of the organization
Zoological Society of Philadelphia
Employer identification number
23-1352298
Complete if the organization is exempt under section 501(c) or is a section 527 organization.
1
Provide a description of the organization's direct and indirect political campaign activities in Part IV
2
Political expenditures
3
Volunteer hours
1
Enter the amount of any excise tax incurred by the organization under section 4955
0-
$
2
Enter the amount of any excise tax incurred by organization managers under section 4955
0-
$
$
0-
Complete if the organization is exempt under section 501 ( c)(3).
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year?
fl Yes
fl No
4a
Was a correction made?
fl Yes
fl No
b
If "Yes," describe in Part IV
rMWINTComplete if the organization is exempt under section 501 ( c), except section 501 ( c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527
exempt function activities
00-
$
$
3
Total exempt function expenditures Add lines 1 and 2 Enter here and on Form 1120-PO L, line 17b
4
Did the filing organization file Form 1120 -POL for this year?
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments For each organization listed, enter the amount paid from the filing organization's funds Also enter the
amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a
separate segregated fund or a political action committee (PAC) If additional space is needed, provide information in Part IV
(a) Name
(b) Address
i-or raperworK rteauction Act Notice, see the instructions Tor corm 99 U or yyu -tc.
0-
$
fl Yes
(c) EIN
(d ) Amount paid from
filing organization's
funds If none, enter -0-
Cat No 50084S
fl No
(e) Amount of political
contributions received
and promptly and
directly delivered to a
separate political
organization If none,
enter -0-
Schedule C (Form 990 or 990-EZ) 2013
Schedule C (Form 990 or 990-EZ) 2013
Page 2
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election
under section 501(h)).
A
Check
B
Check
- (- if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN,
expenses, and share of excess lobbying expenditures)
- (- if the filing organization checked box A and "limited control" provisions apply
(a) Filing
organization's
totals
Limits on Lobbying Expenditures
(The term "expenditures " means amounts paid or incurred .)
la
(b) Affiliated
group
totals
Total lobbying expenditures to influence public opinion (grass roots lobbying)
b
Total lobbying expenditures to influence a legislative body (direct lobbying)
96,955
96,955
c
Total lobbying expenditures (add lines la and 1b)
d
Other exempt purpose expenditures
39,956,760
e
Total exempt purpose expenditures (add lines 1c and 1d)
40,053,715
f
Lobbying nontaxable amount Enter the amount from the following table in both
columns
1,000,000
If the amount on line le , column ( a) or (b ) is:
The lobbying nontaxable amount is:
Not over $500,000
20% of the amount on line le
Over $500,000 but not over $1,000,000
$100,000 plus 15% of the excess over $500,000
Over $1,000,000 but not over $1,500,000
$175,000 plus 10% of the excess over $1,000,000
Over $1,500,000 but not over $17,000,000
$225,000 plus 5% of the excess over $1,500,000
Over $17,000,000
$1,000,000
g
Grassroots nontaxable amount (enter 25% of line 1f)
250,000
h
Subtract line 1g from line la If zero or less, enter-0-
i
Subtract line 1f from line 1c If zero or less, enter-0-
]
If there is an amount otherthan zero on either line 1h or line li, did the organization file Form 4720 reporting
section 4911 tax for this year?
F- Yes
F No
4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbvina Exoenditures During 4-Year Averaaina Period
Calendar year (or fiscal year
beginning in)
(a) 2010
1,000,000
(b) 2011
1,000,000
(c) 2012
1,000,000
(d) 2013
1,000,000
(e) Total
4,000,000
2a
Lobbying nontaxable amount
b
Lobbying ceiling amount
(150% of line 2a, column(e))
c
Total lobbying expenditures
119,040
111,530
97,787
96,955
425,312
d
Grassroots nontaxable amount
250,000
250,000
250,000
250,000
1,000,000
e
Grassroots ceiling amount
150% of line 2d column e
f
Grassroots lobbying expenditures
6,000,000
1,500,000
Schedule C (Form 990 or 990-EZ) 2013
Schedule C (Form 990 or 990-EZ) 2013
Complete if the organization is exempt under section 501 ( c)(3) and has NOT
Pa g e 3
filed Form 5768 ( election under section 501(h)).
1
a
During the year, did the filing organization attempt to influence foreign, national, state or local
legislation, including any attempt to influence public opinion on a legislative matter or referendum,
through the use of
Volunteers?
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)?
c
Media advertisements?
d
Mailings to members, legislators, or the public?
e
Publications, or published or broadcast statements?
f
Grants to other organizations for lobbying purposes?
g
Direct contact with legislators, their staffs, government officials, or a legislative body?
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means?
i
Other activities?
j
Total Add lines 1c through 1i
2a
(b)
(a)
For each "Yes " response to lines la through li below, provide in Part IV a detailed description of the lobbying
activity .
Yes
No
Amount
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)?
b
If "Yes," enter the amount of any tax incurred under section 4912
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year?
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section
501(c)(6).
No
1
Were substantially all (90% or more) dues received nondeductible by members?
2
Did the organization make only in-house lobbying expenditures of $2,000 or less?
3
Did the organization agree to carry over lobbying and political expenditures from the prior year?
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section
501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A,
line 3, is answered "Yes."
1
2
Dues, assessments and similar amounts from members
Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f ) tax was paid).
1
a
b
Current year
Carryover from last year
2a
c
Total
2c
3
Aggregate amount reported in section 6033(e)(1 )(A) notices of nondeductible section 162(e) dues
3
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess
does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and
political expenditure next year?
Taxable amount of lobbying and political expenditures (see instructions)
4
5
2b
5
Supplemental Information
Provide the descriptions required for Part I-A, line 1, Part I-B, line 4, Part I-C, line 5, Part II-A (affiliated group list), Part II-A, line 2, and
Part II-B. line 1 Also. comDlete this Dart for any additional information
Return Reference
I
Explanation
Schedule C (Form 990 or 990-EZ) 2013
Schedule C (Form 990 or 990-EZ) 2013
Page 4
Schedule D (Form 990) 2013
lefile GRAPHIC print - DO NOT PROCESS
SCHEDULE D
As Filed Data -
DLN: 93493336007084
OMB No 1545-0047
Supplemental Financial Statements
(Form 990)
2013
Department of the Treasury
0- Complete if the organization answered " Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
• . 0- Attach to Form 990. 0- See separate instructions. 1- Information about Schedule D (Form 990) II
Internal Revenue Service
and its instructions is at www . irs.gov /form990 .
Name of the organization
Zoological Society of Philadelphia
. Employer identification number
23-1352298
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts . Complete if the
or g anization answered "Yes" to Form 990 , Part IV , line 6.
(a) Donor advised funds
1
Total number at end of year
2
Aggregate contributions to (during year)
(b) Funds and other accounts
3
Aggregate grants from (during year)
4
Aggregate value at end of year
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control?
F Yes
I No
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose
conferring impermissible private benefit?
fl Yes
fl No
6
MRSTIConservation Easements . Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply)
1 Preservation of land for public use (e g , recreation or education)
1 Preservation of an historically important land area
1 Protection of natural habitat
1
Preservation of a certified historic structure
fl Preservation of open space
2
Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation
easement on the last day of the tax year
Held at the End of the Year
a
Total number of conservation easements
2a
b
Total acreage restricted by conservation easements
2b
c
Number of conservation easements on a certified historic structure included in (a)
2c
d
Number of conservation easements included in (c) acquired after 8/17/06, and not on a
historic structure listed in the National Register
2d
3
N umber of conservation easements modified, transferred , released, extinguished , or terminated by the organization during
the tax year 0-
4
N umber of states where property subject to conservation easement is located 0-
5
Does the organization have a written policy regarding the periodic monitoring , inspection , handling of violations, and
enforcement of the conservation easements it holds?
6
Staff and volunteer hours devoted to monitoring , inspecting , and enforcing conservation easements during the year
7
Amount of expenses incurred in monitoring , inspecting , and enforcing conservation easements during the year
fl Yes
fl No
F Yes
1 No
0-
0- $
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i)
and section 170(h)(4)(B)(ii)?
9
In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes
the organization's accounting for conservation easements
Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets.
Complete if the oraanization answered "Yes" to Form 990. Part IV. line 8.
la
If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public
service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items
b
If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet
works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public
service, provide the following amounts relating to these items
(i) Revenues included in Form 990, Part VIII, line 1
$
0- $
(ii)Assets included in Form 990, Part X
2
59,592,912
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 (ASC 958) relating to these items
a
Revenues included in Form 990, Part VIII, line 1
b
Assets included in Form 990, Part X
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
$
$
Cat No 52283D
Schedule D (Form 990) 2013
Schedule D (Form 990) 2013
r:FTnFW
3
Page 2
Organizations Maintaining Collections of Art, Historical Treasures , or Other Similar Assets (continued)
Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its
collection items (check all that apply)
a
F
Public exhibition
d
fl
Loan or exchange programs
b
1
Scholarly research
e
(-
Other
c
F
Preservation for future generations
4
Provide a description of the organization's collections and explain how they further the organization's exempt purpose in
Part XIII
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
1 Yes
assets to be sold to raise funds rather than to be maintained as part of the organization's collection?
Escrow and Custodial Arrangements . Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
la
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X7
b
If "Yes," explain the arrangement in Part XIII and complete the following table
c
Beginning balance
1c
d
Additions during the year
ld
e
Distributions during the year
le
f
Ending balance
if
F No
1 Yes
F No
A mount
2a
b
Did the organization include an amount on Form 990, Part X, line 21?
fl Yes
If "Yes," explain the arrangement in Part XIII Check here if the explanation has been provided in Part XIII
.
. .
. .
. .
fl No
.
F
MWAFEndowment Funds . Com p lete if the or g anization answered "Yes" to Form 990 , Part IV, line 10.
(a)Current year
la
Beginning of year balance
.
b
Contributions
c
Net investment earnings, gains, and losses
d
Grants or scholarships
e
Other expenditures for facilities
and programs
f
Administrative expenses
g
End of year balance
2
b (c)Two years back (d)Three years back
(e)Four years back
27,715,525
25,954,525
22,598,525
16,239,525
1,633,900
558,087
1,547,000
989,000
1,886,000
2,410,607
1,755,980
1,087,000
3,227,000
5,375,000
982,722
5,918,714
873,000
860,000
902,000
27,172,663
24,110,878
27,715,525
25,954,525
22,598,525
.
Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as
42 686 %
a
Board designated or quasi-endowment 0-
b
Permanent endowment 0-
c
0 283 %
Temporarily restricted endowment 0The percentages in lines 2a, 2b, and 2c should equal 100%
3a
57 031 %
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by
(i) unrelated organizations
b
4
(b)Prior year
24,110,878
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii) related organizations
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .
.
.
.
.
.
.
.
.
.
.
.
3a(i)
Yes
Yes
No
3a(ii)
.
. I
No
3b
Describe in Part XIII the intended uses of the organization's endowment funds
Land , Buildings , and Equipment . Complete if the organization answered 'Yes' to Form 990, Part IV, line
1 1 a See Form 990 Part X line 1(l
(a) Cost or other
basis (investment)
Description of property
(b)Cost or other
basis (other)
(c) Accumulated
depreciation
(d) Book value
la Land
b Buildings
0
132,859,371
60,020,951
72,838,420
d Equipment
0
7,328,999
5,294,569
2,034,430
e Other
0
c Leasehold improvements
.
.
Total . Add lines la through 1e (Column (d) must equal Form 990, Part X, column (B), line 10(c).)
14,257,081
.
4,554,421
.
0-
9,702,660
84,575,510
Schedule D (Form 990) 2013
Schedule D (Form 990) 2013
Page 3
Investments-Other Securities . Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b.
See Form 990 , Part X line 12.
(a) Description of security or category
(including name of security)
(b)Book value
(c) Method of valuation
Cost or end-of-year market value
(1 )Financial derivatives
(2)Closely-held equity interests
Other
Total . (Column ( b) must equa l Form 990, Part X, col (B) line 12 )
11.
Investments - Program Related . Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c.
Caa Form QQ(1
Fnrm QQn
Dart X
Part Y
lino 1 -^
lino 7S
2. Liability for uncertain tax positions In Part XIII, provide the text of the footnote to the organization ' s financial statements that
reports the organization ' s liability for uncertain tax positions under FIN 48 (A SC 740) C heck here if the text of the footnote has been
provided in Part XIII
F
Schedule D (Form 990) 2013
Schedule D (Form 990) 2013
Page 4
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if
the or g anization answered 'Yes' to Form 990 , Part IV line 12a.
1
Total revenue, gains, and other support per audited financial statements
2
.
1
49,304,983
Amounts included on line 1 but not on Form 990, Part VIII, line 12
a
Net unrealized gains on investments
b
Donated services and use of facilities
c
Recoveries of prior year grants
d
Other (Describe in Part XIII)
e
Add lines 2a through 2d
3
4
2a
.
-686,359
2b
2c
.
.
.
.
Subtract line 2e from line 1 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2d
.
.
.
.
.
1,383,815
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2e
697,456
3
48,607,527
4c
-185,220
5
48,422,307
Amounts included on Form 990, Part VIII, line 12, but not on line 1
a
Investment expenses not included on Form 990, Part VIII, line 7b
b
Other (Describe in Part XIII )
.
.
.
.
.
.
.
.
.
.
c
Add lines 4a and 4b .
.
.
.
.
.
.
.
.
.
.
5
.
.
.
4a
4b
.
.
.
-185,220
Total revenue Add lines 3 and 4c. (This must equal Form 990, Part I, line 12 )
«
.
.
.
.
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return . Complete
if the org anization answered 'Yes' to Form 990 , Part IV line 12a.
1
Total expenses and losses per audited financial statements
2
40,102,297
Amounts included on line 1 but not on Form 990, Part IX, line 25
a
Donated services and use of facilities
b
Prior year adjustments
c
Other losses
.
.
.
Other (Describe in Part XIII
e
Add lines 2a through 2d
.
.
.
.
.
Subtract line 2e from line 1 .
4
.
2a
2b
.
d
3
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2c
.
.
.
2d
.
.
.
.
.
.
185,220
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2e
185,220
3
39,917,077
4c
136,646
5
40,053,723
Amounts included on Form 990, Part IX, line 25, but not on line 1:
a
5
1
Investment expenses not included on Form 990, Part VIII, line 7b
4a
b
Other (Describe in Part XIII )
.
.
.
.
.
.
.
.
.
.
.
c
Add lines 4a and 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
4b
.
.
Total expenses Add lines 3 and 4c. (This must equal Form 990, Part I, line 18 )
OT1174M
136,646
.
.
.
.
.
.
Su pp lemental Information
Provide the descriptions required for Part II, lines 3, 5, and 9, Part III, lines la and 4, Part IV, lines lb and 2b,
Part V, line 4, Part X, line 2, Part XI, lines 2d and 4b, and Part XII, lines 2d and 4b Also complete this part to provide any additional
information
Return Reference
Explanation
Form 990, Schedule D, Part III
Line 1B (ii) - Exhibits are capitalized as unrestricted net assets, which are recorded at cost and
depreciated over their estimated useful lives Purchased additions to the animal and horticultural
collections are expensed, as acquired Additions to these collections acquired other than by
purchase are not assigned a value and are not accounted for in the accounts of the Zoo The amount
reported on line lb (ii) reflects the value of the exhibits, net of accumulated depreciation, at fiscal
year-end Line 4 - The Zoological Society of Philadelphia (the "Zoo"), a private not-for-profit
corporation established in 1859, is America's first Zoo Its official opening was on July 1, 1874 The
Zoo, which is an accredited member of the Association of Zoos and Aquariums ("AZA"), acquires,
maintains and exchanges its collection in accordance with AZA and United States Department of
Agriculture regulations The Zoo's core purpose is to connect people with wildlife, creating joyful
discovery and inspiring action for animal and habitats The Zoo shares its mission with a diverse
audience through first-class educational programming, outstanding animal care, compelling
exhibitions, and cutting-edge conservation efforts Currently home to approximately 3,200
specimens of 340 species from around the world, the Zoo welcomes more than 1 2 million visitors to
its 42 acres each year as a national attraction and revered Philadelphia landmark In recent years,
the Zoo has made significant investments in animal exhibits, including PECO Primate Reserve, First
Niagara Big Cat Falls, McNeil Avian Center, and most recently, KidZooU Hamilton Family Children
Zoo & Faris Family Education Center, which opened to the public in April 2013 and is the
organization's largest construction project to date and Zoo360, a first in the world trail system that
enables animals to travel and explore the campus Additionally, in April 2013, the Zoo also debuted
the Centennial District Transportation Center, a four-story, 683-space parking garage This
development also consists of significant functional and aesthetic improvements to traffic flow and
pedestrian right of way such as lighting, streetscape and sustainable landscaping, and upgrades to
traffic signals and signage This project was financed by federal, state, city, and Zoo funds The Zoo is
currently implementing a Transformative Master Plan, which provides more enriching experiences for
the Zoo's animals through the development of an extensive trail system, facilitating travel across
campus Zoo360, the animal travel and exploration trail system continues the Zoo's commitment to
excellence in animal care and inspiring guests to conservation action through engaging animal
experiences Three trails comprising the travel network are currently open In June 2011, the Treetop
Trail system opened for use by small primates In August 2012, The Great Ape Trail opened and in
May 2014, Big Cat Crossing debuted In 2015 and beyond both elevated and ground-based
extensions will be incorporated including an elevated systems for gorillas and a ground-based system
used by hoofstock including rhinos, hippos, giraffe, and zebras More trails will be implemented in the
coming years
FORM 990, SCHEDULE D, PART V,
LINE 4
The Philadelphia Zoo uses endowment funds to fund operating programs and relevant mission-based
initiatives In 2012, the Zoo used $5 million of board designated endowment funds to complete
construction of KidZooU Hamilton Family Children Zoo and Faris Family Education Center with the
intent to repay this amount in full (including interest) as capital campaign pledges are collected As of
February 28, 2014, $900 thousand has been repaid
FORM 990, SCHEDULE D, PART X
The Zoo is a private not-for-profit corporation and, accordingly, is exempt from federal taxes under
the Internal Revenue Code Section 501(c)(3) The Zoo is also exempt from state and local taxes
under applicable statutes The Zoo recognizes or derecognizes a tax position based upon a more
likely than not threshold" This applies to positions taken or expected to be taken in a tax return The
Zoo does not believe its financial statements include any material uncertain tax positions
RECONCILIATION OF REVENUE
LINE 2D CHANGES IN BENEFIT OBLIGATIONS $ 1,520,461 RECLASS INVESTMENT
MANAGEMENT FEES $ (15,000) ENDOWMENT $ (122,109) ROUNDING $ 463 -----------TOTAL $ 1,383,815 LINE 4B RECLASS SPECIAL EVENT EXPENSES $ (185,220)
RECONCILIATION OF EXPENSES
LINE 2D RECLASS SPECIAL EVENT EXPENSES $ 185,220 LINE 4B RECLASS INVESTMENT
MANAGEMENT FEES $ 15,000 ENDOWMENT $ 122,109 ROUNDING $ (463) ------------ TOTAL
$ 136,646
Schedule D (Form 990) 2013
Schedule D (Form 990) 2013
Page 5
Schedule D (Form 990) 2013
lefile GRAPHIC print - DO NOT PROCESS
SCHEDULE F
(Form 990)
As Filed Data -
DLN: 93493336007084
OMB No 1545-0047
Statement of Activities Outside the United States
2013
■ Complete if the organization answered "Yes" to Form 990,
Part IV, line 14b, 15, or 16.
■ Attach to Form 990. ^ See separate instructions.
Department of the Treasury
■ Information about Schedule F (Form 990) and its instructions is at www.irs.gov/form990.
Internal Revenue Service
Name of the organization
Zoological Society of Philadelphia
Employer identification number
23-1352298
General Information on Activities Outside the United States . Complete if the organization answered
"Yes" to Form 990, Part IV, line 14b.
1
For grantmakers .Does the organization maintain records to substantiate the amount of its grants and
other assistance, the grantees' eligibility for the grants or assistance, and the selection criteria used
to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F
Yes
2
For grantmakers . Describe in Part V the organization's procedures for monitoring the use of its grants and other
assistance outside the United States.
3
Activites per Region (The following Part I, line 3 table can be duplicated if additional space is needed )
(a) Region
1)
(b) Number of
offices in the
region
(c) Number of
employees,
agents, and
independent
contractors in
region
(d) Activities conducted in (e) If activity listed in (d) is a
region (by type) (e g ,
program service, describe
fundraising, program
specific type of
services, investments, grants
service(s) in region
to recipients located in the
reg ion)
fl
No
(f) Total expenditures
for and investments
in region
See Add'I Data
( 2)
( 3)
(4)
( 5)
152 , 905
3a Sub-total
b Total from continuation sheets
to Part I
c Totals (add lines 3a and 3b)
For Paperwork Reduction Act Notice, see the Instructions for Form 990 .
152,905
Cat N o 50082W
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 2
Grants and Other Assistance to Organizations or Entities Outside the United States . Complete if the organization answered "Yes" to Form 990,
Part IV, line 15, for any recipient who received more than $5,000. Part II can be duplicated if additional space is needed.
1
(a) Name of
organization
( 1)
(b) IRS code
section
and EIN (if
applicable)
(c) Region
(d) Purpose of
grant
(e) Amount of
cash grant
(f) Manner of
cash
disbursement
(g) Amount
of non-cash
assistance
(h) Description
of non-cash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
See Add'I
Data
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
( 10)
( 11)
( 12)
( 13)
( 14)
( 15)
( 16)
2
Enter total number of recipient organizations listed above that are recognized as charities by the foreign country, recognized as
tax-exempt by the IRS, or for which the grantee or counsel has provided a section 501(c)(3) equivalency letter . . . .
8
Enter total number of other organizations or entities .
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 3
Grants and Other Assistance to Individuals Outside the United States . Complete if the organization answered "Yes" to Form 990, Part IV, line 16.
Part III can be duplicated if additional space is needed.
(a) Type of grant or
assistance
(b) Region
(c) Number of
recipients
(d) Amount of
cash grant
(e) Manner of cash
disbursement
(f) Amount of
non-cash
assistance
(g) Description
of non-cash
assistance
(h) Method of
valuation
(book, FMV,
a pp raisal , other )
( 1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
( 10)
( 11)
( 12)
( 13)
( 14)
( 15)
( 16)
( 17)
( 18)
Schedule F (Form 990) 2013
Schedule F (Form 990) 2013
Page 4
Foreign Forms
1
2
3
4
5
6
Was the organization a U S transferor of property to a foreign corporation during the tax year? If "Yes,"the
organization may be required to file Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation (see
Instructions for Form 926)
F-
Yes
F
No
Did the organization have an interest in a foreign trust during the tax year? If "Yes," the organization may be
required to file Form 3520, Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign
Gifts, and/or Form 3520-A, Annual Information Return of Foreign Trust With a U . S. Owner (see Instructions for
Forms 3520 and 3520-A)
F-
Yes
F
No
Did the organization have an ownership interest in a foreign corporation during the tax year? If "Yes," the
organization may be required to file Form 5471, Information Return of U.S. Persons with Respect to Certain Foreign
Corporations. (see Instructions for Form 5471)
F-
Yes
F
No
Was the organization a direct or indirect shareholder of a passive foreign investment company or a qualified
electing fund during the tax year? If " Yes,"the organization may be required to fi le Form 8621, Information Return
by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund . (see Instructions for Form
8621 )
F-
Yes
F
No
Did the organization have an ownership interest in a foreign partnership during the tax year? If "Yes," the
organization may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships.
(see Instructions for Form 8865)
F-
Yes
F
No
Did the organization have any operations in or related to any boycotting countries during the tax year? If "Yes,"
the organization may be required to file Form 5713, International Boycott Report (see Instructions for Form
5713).
F-
Yes
F
No
Schedule F ( Form 990) 2013
Schedule F (Form 990) 2013
Page 5
Supplemental Information
Provide the information required by Part I, line 2 (monitoring of funds); Part I, line 3, column (f) (accounting
method; amounts of investments vs. expenditures per region); Part II, line 1 (accounting method); Part III
(accounting method); and Part III, column (c) (estimated number of recipients), as applicable. Also complete
this part to provide any additional information (see instructions).
990 Schedule F, Supplemental Information
Return Reference
FORM 990 , SCHEDULE F, PART I, LINE 2
Explanation
As a condition of these grants , the Philadelphia Zoo requires reports from the organizatio
ns that receive its financial support These mandatory project reports must detail complet
e accountability for all funds received
Additional Data
Software ID:
Software Version:
EIN:
Name :
23-1352298
Zoological Society of Philadelphia
Form 990 Schedule F Part I - Activities Outside The United States
(a) Region
(b) Number of
offices in the
region
(c) Number of
employees or
agents in
region
(d) Activities
conducted in region (by
type) (i e , fundraising,
program services,
grants to recipients
located in the region)
(e) If activity listed in
(d) is a program
service, describe
specific type of service
(s) in region
(f) Total expenditures
for region
South America
Grantmaking
55,500
Central America and the
Caribbean
Grantmaking
29,000
Europe (Including Iceland
and Greenland)
Grantmaking
6,000
Form 990 Schedule F Part I - Activi ties Outside T he United States
(a) Region
(b) Number of
offices in the
region
(c) Number of
employees or
agents in
region
(d) Activities
conducted in region (by
type) (i e , fundraising,
program services,
grants to recipients
located in the region)
(e) If activity listed in
(d) is a program
service, describe
specific type of service
(s) in region
(f) Total expenditures
for region
Sub-Saharan Africa
Grantmaking
34,500
South Asia
Grantmaking
15,000
Sub-Saharan Africa
Program Services
Fruit Bat Conservation
3,961
Form 990 Schedule F Part I - Activit ies Outside The United States
(a) Region
(b) Number of
offices in the
region
(c) Number of
employees or
agents in
region
(d) Activities
conducted in region (by
type) (i e , fundraising,
program services,
grants to recipients
located in the region)
(e) If activity listed in
(d) is a program
service, describe
specific type of service
(s) in region
(f) Total expenditures
for region
East Asia and the Pacific
Program Services
Animal Trail Meeting
1,337
Central America and the
Caribbean
Program Services
Amphibian Conservation
7,607
Form 990 Schedule F Part II - Grants or Entities Outside The United States
(a) Name of
organization
(b) IRS code
section
and EIN ( if
applicable)
( c) Region
( d) Purpose of grant
( e) Amount of
cash grant
(f) Manner of
cash disbursement
South America
Conservation
55,000
EFT or Wire
Sub-Saharan Africa
Education
23,000
EFT or Wire
Sub-Saharan Africa
Research
11,500
EFT or Wire
Central America and
the Caribbean
Conservation
29,000
EFT or Wire
(g) Amount of noncash
assistance
(h) Description of
non-cash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
Form 990 Schedule F Part II - Grants or Entities Outside The United States
(a) Name of
organization
(b) IRS code
section
and EIN(if
applicable)
(c) Region
South Asia
(d) Purpose of grant
Conservation
(e) Amount of
cash grant
15,000
(f) Manner of
cash disbursement
EFT or Wire
(g) Amount of noncash
assistance
(h) Description of
non-cash
assistance
(i) Method of
valuation
(book, FMV,
appraisal, other)
efile GRAPHIC
rint - DO NOT PROCESS
SCHEDULEG
(Form 990 or 990-EZ)
As Filed Data -
DLN: 93493336007084
Supplemental Information Regarding
OMB No 1545-0047
Fundraising or Gaming Activities
2013
Complete if the organization answered " Yes " to Forth 990, Part IV, lines 17, 18, or 19 , or if the
organization entered more than $ 15,000 on Forth 990- EZ, line 6a .
Department of the Treasury
Op e n to Public
Ins p ection
Ob'Attach to Form 990 or Forth 990 - EZ. Ob' See separate instructions.
Internal Revenue Service
'Information about Schedule G (Forth 990 or990 - EZ) and its instructions is at www. irs.aov / form990.
Name of the organization
Zoological Society of Philadelphia
Employer identification number
23-1352298
Fundraising Activities . Complete if the organization answered "Yes" to Form 990, Part IV, line 17.
Form 990-EZ filers are not required to complete this part.
Indicate whether the organization raised funds through any of the following activities Check all that apply
a
F
e
F Solicitation of non-government grants
b
F Internet and email solicitations
f
F Solicitation of government grants
c
F
g
F Special fundraising events
d
F In-person solicitations
2a
b
Mail solicitations
Phone solicitations
Did the organization have a written or oral agreement with any individual (including officers, directors, trustees
or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services?
(i) Name and address of
individual
or entity (fundraiser)
1
2
F
Yes
1!
No
If "Yes," list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is
to be compensated at least $5,000 by the organization
(ii) Activity
Jaime L Howard LLC
2830 S Alder St
(iii) Did
fundraiser have
custody or
control of
contributions?
Yes
No
(iv) Gross receipts
from activity
(v) Amount paid to
(or retained by)
fundraiser listed in
col (i)
(vi) Amount paid to
(or retained by)
organization
Consulting
No
Philadelphia, PA 19148
Schultz Williams
325 Chestnut St Suite
700
9,500
Campaign
No
3,815,864
35,594
3,780,270
3,815,864
45,094
3,780,270
Philadel p hia , PA 19106
3
4
5
6
7
8
9
10
Total .
3
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from
registration or licensing
NJ, PA
For Paperwork Reduction Act Noticee see the Instructions for Form 990or 990-EZ .
Cat No 50083H
Schedule G ( Form 990 or 990 - EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 2
Fundraising Events . Complete if the organization answered "Yes" to Form 990, Part IV, line 18, or reported
more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List
events with gross receipts greater than $5,000.
(a) Event #1
(b) Event #2
(event type)
(event type)
(c) Other events
Gala
(d) Total events
(add col (a) through
col (c))
0
(total number)
I
co
1
Gross receipts
635,833
635,833
2
Less Contributions
569,184
569,184
3
Gross income (line 1
minus line 2)
66,649
66,649
75
u7
4
Cash prizes
5
Noncash prizes
6
Rent/facility costs
7
Food and beverages
77,172
77,172
8
Entertainment
39,306
39,306
9
Other direct expenses
68,742
68,742
10
Direct expense summary Add lines 4 through 9 in column ( d)
.
.
.
.
.
.
.
.
.
11
Net income summary Subtract line 10 from line 3, column ( d)
.
.
.
.
.
.
.
.
.
(185,220)
^
.
.
-118,571
Gaming . Complete if the organization answered " Yes" to Form 990, Part IV, line 19, or reported more than
$ 15,000 on Form 990-EZ, line 6a.
(a) Bingo
( b) Pull tabs / Instant
bingo / progressive bingo
( c) Other gaming
( d) Total gaming (add
col ( a) through col
co
(c) )
1
Gross revenue
.
2
Cash prizes
3
Non-cash prizes
4
Rent/facility costs
5
Other direct expenses
6
Volunteer labor
7
Direct expense summary Add lines 2 through 5 in column (d)
^
8
Net gaming income summary Subtract line 7 from line 1, column (d)
^
u)
C
LIJ
.
F Yes
9
n No
%
fl Yes
%
F Yes
F No
F No
Enter the state (s) in which the organization operates gaming activities
a
Is the organization licensed to operate gaming activities in each of these states?
b
If "No," explain
10a
b
.
.
.
.
.
.
.
.
.
.
.
.
. Yes
r No
------------- ------------------------- ------------------------- ------------------------- ------------------------ ------------------------- ------------------------- ------------------------- ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Were any of the organization ' s gaming licenses revoked, suspended or terminated during the tax year? . . . . . F Yes F No
If "Yes," explain
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Schedule G (Form 990 or 990-EZ) 2013
Schedule G (Form 990 or 990-EZ) 2013
Page 3
11
Does the organization operate gaming activities with nonmembers?
12
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. Yes
F No
Is the organization a grantor , beneficiary or trustee of a trust or a member of a partnership or other entity
formed to administer charitable gaming?
13
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. Yes
F No
Indicate the percentage of gaming activity operated in
a
The organization ' s facility
13a
%
b
An outside facility
13b
%
14
Enter the name and address of the person who prepares the organization ' s gaming / special events books and records
Name ^
Address ^
15a
Does the organization have a contract with a third party from whom the organization receives gaming
revenue?
b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
If "Yes," enter the amount of gaming revenue received by the organization ^ $
amount of gaming revenue retained by the third party
c
.
.
.
.
.
r- Yes
r- No
and the
$
If "Yes," enter name and address of the third party
Name llik^
------------ ----------------------- ---------------------- ----------------------- ----------------------- ----------------------- ---------------------- ----------------------- -------
Address
---------------- ------------------------------ ------------------------------ ------------------------------------------------------------ ------------------------------ -----------16
Gaming manager information
Name llik^
------------ ----------------------- ---------------------- ----------------------- ----------------------- ----------------------- ---------------------- ----------------------- -------
Gaming manager compensation ^ $
Description of services provided
F Director/ officer
17
F Employee
F Independent contractor
Mandatory distributions
a
Is the organization required understate law to make charitable distributions from the gaming proceeds to
retain the state gaming license?
b
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
r-Yes
r-No
Enter the amount of distributions required under state law distributed to other exempt organizations or spent
in the organization ' s own exempt activities during the tax year
$
Supplemental Information . Provide the explanations required by Part I, line 2b, columns (iii) and (v), and
Part III , lines 9 , 9b, 10b , 15b, 15c, 16, and 17b, as applicable. Also complete this part to provide any
additional information ( see instructions).
Return Reference
Schedule G , Part I,
Question 2
Schedule G , Part II
I
Explanation
he professional expenditures paid to Jaime L Howard, LLC and Schultz & Williams were fees to consult
on the capital campaign strategy for Zoo360 and to conduct the fundraising associated with KidZooU
Hamilton Family Children's Zoo and Faris Family Education Center Capital Campaign, respectively
he Philadelphia Zoo's annual Global Conservation Gala honors innovators and stewards of the planet,
celebrating their remarkable contributions to wildlife and the natural world At the inaugural Gala in
2010, the Zoo helped set a transformative course for a spectacular primate nearly extinct from
southeastern Brazil, the golden lion tamarin The award launched a ten-year commitment to the Golden
Lion Tamarin Organization to spearhead conservation efforts to strengthen the precarious recovery for
this species in peril In 2011, we launched The Year of the Orangutan and created a multi-faceted
campaign to inspire and empower local students , Zoo guests and other "orangutan champions " to better
understand how their everyday choices truly impact regions of Southeast Asia and the amazing animals
that inhabit them In 2012 , we honored conservation warriors committed to saving animals on local,
regional and global levels In 2013, we cast a spotlight on issues facing big cats and launched 2014 as
the The Year of the Big Cat, and encouraged Zoo visitors onsite and online to become "Big Cat Heroes"
working to make significant contributions toward the overarching goal of saving big cats Over the past
five years through the Global Conservation Gala, the Philadelphia Zoo has raised more than $1 5
million to support its conservation mission
Schedule G (Form 990 or 990-EZ) 2013
l efile GRAPHIC p rint - DO NOT PROCESS
As Filed Data -
Schedule I
DLN: 93493336007084
OMB No 1545-0047
Grants and Other Assistance to Organizations,
(Form 990)
2013
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV , line 21 or 22.
Department of the Treasury
Internal Revenue Service
Name of the organization
Zoological Society of Philadelphia
^ Attach to Form 990
^ Information about Schedule I (Form 990) and its instructions is at www.irs.gov /form990 .
•
Employer identification number
23-1352298
jlj^l
1
2
General Information on Grants and Assistance
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States
.
.
F Yes
.
1 No
Grants and Other Assistance to Governments and Organizations in the United States . Complete if the organization answered "Yes" to
Form 990, Part IV, line 21, for any recipient that received more than $5,000. Part II can be duplicated if additional space is needed.
(a) Name and address of
organization
or government
( b) EIN
(c ) IRC Code
section
if applicable
(d) Amount of cash
grant
2
Enter total number of section 501(c)(3) and government organizations listed in the line 1 table
3
Enter total number of other organizations listed in the line 1 table .
For Paperwork Reduction Act Noticee see the Instructions for Form 990 .
(e) Amount of noncash
assistance
(f) Method of
valuation
(book, FMV,
appraisal,
other )
( g) Description of
non-cash assistance
(h) Purpose of grant
or assistance
lik.
llk^
Cat No 50055P
Schedule I (Form 990) 2013
Schedule I (Form 990) 2013
Pacie 2
Grants and Other Assistance to Individuals in the United States . Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Part III can be duplicated if additional space is needed.
(a)Type of grant or assistance
(b)N umber of
recipients
(1) College Scholarships for ZooCrew
participants
(c)A mount of
cash grant
7
(d)Amount of
non-cash assistance
(e)Method of valuation (book,
FMV, appraisal, other)
(f)Description of non-cash assistance
12,650
Su pp lemental Information . Provide the information re q uired in Part I , line 2 , Part III , column ( b ), and an y other additional information.
Return Reference
GRANTS & ASSISTANCE
Explanation
The Philadelphia Zoo awards, contributes, and grants funds to organizations with aligned missions or upon selection for participation in the Albert M
Greenfield UNLESS Contest As a condition of grants, the Zoo requires project reports, which detail complete accountability for all funds received, from
the organizations that receive its financial support The Albert M Greenfield UNLESS Contest creates awareness that inspires solutions and actions to
impact the future of wildlife Over the past three years the Zoo has engaged more than 10,000 schoolchildren from more than 200 schools in the
Delaware Valley region as part of this initiative Together with these students, the Zoo has worked to address two key conservation issues - habitat
destruction related to palm oil production and the global impact of palm oil During the open application process participating classes provide the Zoo
with an initial project proposal Following the application process and over the course of their project, participating classes have the opportunity to visit
the Zoo for an onsite class and participate in a virtual class on a conservation topic Directly in line with common core standards, participating students
will have the opportunity to think critically about a real-world issue that is impacting a number of wild animals Final project reports are reviewed by a
panel of independent judges who choose the awardees The student-made advocacy programs from years prior have enabled participants to between 2
to 4 million people with their campaigns each year The Zoo, in partnership with area colleges and Universities as well as the Albert M Greenfield
Foundation, awards scholarships to individuals as part of our Zoo Champions for Restoring Endangered Wildlife (Zoo CREW) program Since 1996, the
Philadelphia Zoo has hosted over 270 students in its intensive award-winning youth program Our participants are 14-18 years old and come
principally from low-income families They spend three years at the Zoo, which has proven to be a wonderful platform for educational success, boasting a
100% high school graduation rate and a 96% college matriculation rate over the past seventeen years This success was the springboard for the 2011
launch of Zoo CREW The selection process for admittance into the Zoo CREW program includes an application and interview process with students
providing report cards, letters of recommendation, and proof of financial eligibility Through this program the Zoo demonstrates its commitment to
fostering the next generation of wildlife and environmental stewards among deserving urban youth The program creates the opportunity for meaningful
community service, builds civic and environmental responsibility, and overall strengthens connections among the underserved communities Through a
consecutive three-year ladder program, students are provided a platform to become conservation leaders Based on the values and goals of Zoo CREW,
Philadelphia Zoo attached a scholarship to this program in 2013, through which we further invest in graduates With the Albert M Greenfield Zoo CREW
Scholarship, the students are given the chance to make their aspirations a reality Each year, the students will qualify for their scholarship by meeting
annual performance goals and objectives, which align directly with our commitment to environment, service learning and community Upon graduation
from the program, each student will be awarded up to $5,000 towards their Zoo CREW scholarship Following completion of this program, the Zoo follows
up annually with matriculated students to reunite the group and check in on their progress
Schedule I (Form 990) 2013
l efile
GRAPHIC p rint - DO NOT PROCESS
Department of the Treasury
Internal Revenue Service
DLN: 93493336007084
Compensation Information
Schedule J
(Form 990)
As Filed Data -
OMB No 1545-0047
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
1- Complete if the organization answered "Yes" to Form 990, Part IV, line 23.
1- Attach to Form 990. 1- See separate instructions.
1- Information about Schedule J (Form 990) and its instructions is at www. irs.gov /form990 .
Name of the organization
Zoological Society of Philadelphia
2013
'
Employer identification number
23-1352298
MYRTE
Q uestions Re g ardin g Com p ensation
Yes
la
b
2
3
No
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII , Section A, line la Complete Part III to provide any relevant information regarding these items
1
First-class or charter travel
1
Housing allowance or residence for personal use
1
Travel for companions
1
Payments for business use of personal residence
1
Tax idemnification and gross-up payments
1
Health or social club dues or initiation fees
1
Discretionary spending account
1
Personal services ( e g , maid, chauffeur, chef)
If any of the boxes in line la are checked , did the organization follow a written policy regarding payment or
reimbursement or provision of all of the expenses described above? If "No ," complete Part III to explain
lb
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors , trustees , officers, including the CEO/ Executive Director, regarding the items checked in line la?
2
Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization 's CEO /Executive Director Check all that apply Do not check any boxes for methods
used by a related organization to establish compensation of the CEO / Executive Director, but explain in Part III
4
F
Compensation committee
1
1
Independent compensation consultant
F
Written employment contract
Compensation survey or study
F
Form 990 of other organizations
F
Approval by the board or compensation committee
During the year, did any person listed in Form 990, Part VII, Section A, line la with respect to the filing organization
or a related organization
a
Receive a severance payment or change-of-control payment?
4a
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan?
4b
No
c
Participate in, or receive payment from, an equity-based compensation arrangement?
4c
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III
Only 501 ( c)(3) and 501 ( c)(4) organizations only must complete lines 5-9.
5
For persons listed in Form 990, Part VII, Section A, line la, did the organization pay or accrue any
compensation contingent on the revenues of
a
The organization?
5a
No
b
Any related organization?
5b
No
If "Yes," to line 5a or 5b, describe in Part III
6
For persons listed in Form 990, Part VII, Section A, line la, did the organization pay or accrue any
compensation contingent on the net earnings of
a
The organization?
6a
No
b
Any related organization?
6b
No
If "Yes," to line 6a or 6b, describe in Part III
7
For persons listed in Form 990, Part VII, Section A, line la, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III
7
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regulations section 53 4958-4(a)(3)? If "Yes," describe
in Part III
8
No
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations
section 53 4958-6(c)?
9
9
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat No 50053T
Schedule 3 (Form 990) 2013
Schedule J (Form 990) 2013
Page 2
Officers , Directors , Trustees , Key Employees , and Highest Compensated Employees . Use duplicate copies if additional space is needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions, on row (ii) Do not list any individuals that are not listed on Form 990, Part VII
Note . The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line la, applicable column (D) and (E) amounts for that individual
(A) Name and Title
(B) Breakdown of W-2 and/or 1099-MISC compensation
(ii) Bonus &
(iii) Other
(i) Base
incentive
compensation
compensation
(C) Retirement and
other deferred
reportable
compensation
(D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
compensation
(F) Compensation
reported as deferred
in prior Form 990
(1)Vikram H Dewan
President & CEO
(i)
(ii)
304,180
0
0
0
0
0
11,596
0
27,615
0
343,391
0
0
0
(2)Joseph T Steuer
Treasurer & CFO
(i)
(ii)
201,138
0
0
0
0
0
10,302
0
14,218
0
225,658
0
0
0
(3)Amy Shearer Chief
Marketing Officer
(i)
(ii)
201,513
0
0
0
0
0
10,405
0
16,349
0
228,267
0
0
0
0)
(ii)
188,667
0
0
0
0
0
9,577
0
17,876
0
216,120
0
0
0
(5)Greg Goldman VP,
Development
(i)
(ii)
142,669
0
0
0
0
0
7,580
0
23,614
0
173,863
0
0
0
(6)Kenneth L Woodson
VP, Government &
Comm Affairs
(i)
135,340
(ii)
0
0
0
0
0
6 , 984
0
14 , 691
0
157 , 015
0
0
0
(4)Andre
Baker
ChiefOpera
rating Officer
Schedule 3 (Form 990) 2013
Schedule J (Form 990) 2013
Page 3
Supplemental Information
Provide the information, explanation, or descriptions required for Part I, lines la, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II
Also complete this part for any additional information
Return Reference
I
Explanation
Schedule 3 (Form 990) 2013
l efile GRAPHIC print - DO NOT PROCESS
Schedule K
As Filed Data -
DLN: 93493336007084
OMB No 1545-0047
Supplemental Information on Tax Exempt Bonds
(Form 990)
1- Complete if the organization answered "Yes" to Form 990, Part IV, line 24a. Provide descriptions,
explanations, and any additional information in Part VI.
1- Attach to Form 990.
1- See separate instructions.
Department of the Treasury
Internal Revenue Service
Name of the organization
Zoological Society of Philadelphia
2013
1-Information about Schedule K (Form 990) and its instructions is at www.irs.gov/form990 .
Employer identification number
23-1352298
Bond Issues
(a) Issuer name
( b) Issuer EIN
(c) CUSIP #
( d) Date issued
( e) Issue price
(f) Description of purpose
Yes
A
Borough of Langhorne Manor
Higher Ed & Health Auth
•m.ii
23-2581246
08-10-2012
7,750,000
(h) On
behalf of
issuer
(g) Defeased
No
Construction of Parking Garage
Yes
X
No
(i) Pool
financing
Yes
X
No
X
Proceeds
A
B
1
A mount of bonds retired
0
2
Amount of bonds legally defeased
0
3
Total proceeds of issue
4
Gross proceeds in reserve funds
0
C
D
7,750,000
5
Capitalized interest from proceeds
0
6
Proceeds in refunding escrows
0
7
Issuance costs from proceeds
120,350
8
Credit enhancement from proceeds
0
9
Working capital expenditures from proceeds
0
10
Capital expenditures from proceeds
11
Other spent proceeds
0
12
Other unspent proceeds
0
13
Year of substantial completion
14
Were the bonds issued as part of a current refunding issue?
X
15
Were the bonds issued as part of an advance refunding issue?
X
16
Has the final allocation of proceeds been made?
X
17
Does the organization maintain adequate books and records to support the final
allocation of proceeds?
X
f
iii
7,750,000
2013
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Yes
No
Private Business Use
A
Yes
1
Was the organization a partner in a partnership, or a member of an LLC, which owned
property financed by tax-exempt bonds?
2
Are there any lease arrangements that may result in private business use of bondfinanced property?
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
B
No
X
Yes
C
D
No
X
Cat No 50193E
Schedule K ( Form 990) 2013
Schedule K (Form 990) 2013
Pa g e 2
Private Business Use (Continued)
A
3a
b
Are there any management or service contracts that may result in private business use
of bond-financed property?
If "Yes" to line 3a, does the organization routinely engage bond counsel or other
outside counsel to review any management or service contracts relating to the financed
property?
c
Are there any research agreements that may result in private business use of bondfinanced property?
d
If "Yes" to line 3c, does the organization routinely engage bond counsel or other
outside counsel to review any research agreements relating to the financed property?
4
Yes
X
B
No
D
No
Yes
No
0 %
Enter the percentage of financed property used in a private business use as a result of
unrelated trade or business activity carried on by your organization, another section
501(c)(3) organization, or a state or local government
0-
6
Total of lines 4 and 5
7
Does the bond issue meet the private security or payment test?
ga
Has there been a sale or disposition of any of the bond financed property to a
nongovernmental person other than a 501(c)(3) organization since the bonds were
issued?
If "Yes" to line 8a, enter the percentage of bond-financed property sold or disposed of
X
X
If "Yes" to line 8a, was any remedial action taken pursuant to Regulations sections
1 141-12 and 1 145-27
Has the organization established written procedures to ensure that all nonqualified
bonds of the issue are remediated in accordance with the requirements under
Regulations sections 1 141-12 and 1 145-2?
g
Yes
X
5
c
C
No
X
Enter the percentage of financed property used in a private business use by entities
other than a section 501(c)(3) organization or a state or local government
0-
b
Yes
X
X
Arbitrage
A
Yes
1
Has the issuerfiled Form 8038-T?
2
If "No" to line 1, did the following apply?
B
No
Rebate not due yet?
X
b
Exception to rebate?
X
c
No rebate due?
X
If you checked No rebate due" in line 2c, provide in
Part VI the date the rebate computation was performed
Is the bond issue a variable rate issue?
X
4a
Has the organization or the governmental issuer entered
into a qualified hedge with respect to the bond issue?
b
Name of provider
c
Term of hedge
d
Was the hedge superintegrated?
e
Was the hedge terminated?
C
No
Yes
D
No
Yes
No
X
a
3
Yes
X
0
Schedule K (Form 990) 2013
Schedule K (Form 990) 2013
Page 3
Arbitrage (Continued)
A
B
Yes
5a
6
7
No
X
Were gross proceeds invested in a guaranteed investment
contract (GIC)7
b
Name of provider
c
Term of GIC
d
Was the regulatory safe harbor for establishing the fair market
value of the GIC satisfied?
Were any gross proceeds invested beyond an available temporary
period?
Has the organization established written procedures to monitor
the requirements of section 148?
C
Yes
No
D
Yes
No
Yes
No
0
X
X
Procedures To Undertake Corrective Action
A
I
Yes
D
I
No
I
Yes
I
No
I
Yes
I
No
I
Yes
I
No
Has the organization established written procedures to ensure
that violations of federal tax requirements are timely identified
and corrected through the voluntary closing agreement program if
self-remediation is not available under arDlicable regulations?
Supplemental Information . Provide additional information for responses to questions on Schedule K (see instructions).
I
Return Reference
Schedule K
I
Explanation
The Philadelphia Zoo's $7 75 million tax-exempt bond was part of the funding mix for the Centennial District Transportation Center The funding for the
$24 million project was provided by the tax-exempt bond and a mix of federal, state, and city of Philadelphia investments It was the Zoo's largest
construction project to date It opened to the public on April 5, 2013 featuring a four-story, 683-space parking garage, as well as significant functional
and aesthetic improvements to traffic flow and pedestrian right-of-way The garage is located on the site of a former surface parking lot, one block from the
Zoo's main entrance This project benefits visitors, neighboring cultural attractions, and the Centennial and Parkside communities by making the areas
near the Zoo safer for pedestrians and vehicles The project includes lighting, streetscape and sustainable landscaping, upgrades to traffic signals, better
signage to improve traffic flow, improved access to parking lots, and enhanced pedestrian safety Mass transit improvements include signaled crosswalks
and bus pull-offs at existing stops
Schedule K (Form 990) 2013
l efile
GRAPHIC p rint - DO NOT PROCESS
As Filed Data -
DLN: 93493336007084
(Form 990 or 990-EZ )
0- Complete if the organization answered
"Yes" on Form 990, Part IV , lines 25a , 25b, 26, 27, 28a , 28b, or 28c,
or Form 990-EZ, Part V, line 38a or 40b.
0- Attach to Form 990 or Form 990-EZ. 0- See separate instructions .
1-Information about Schedule L (Form 990 or 990 - EZ) and its instructions is at
www.irs . gov/form990 .
Department of the Treasury
Internal Revenue Service
Open
Insp e ction
23-1352298
Excess Benefit Transactions (section 501(c)(3) and section 501(c)(4) organizations only).
Cmmnlata iftha nrnanvatinn ancwarad "Yac" nn Fnrm 99O
1
2O13
Employer identification number
Name of the organization
Zoological Society of Philadelphia
L^l
OMB No 1545-0047
Transactions with Interested Persons
Schedule L
(a) Name of disqualified person
Part TV
lino 75a nr 75h
(b) Relationship between disqualified
person and organization
nr Fnrm 990-F7
Part V
lino 40h
(c) Description of transaction
(d) Corrected?
Yes
2
Enter the amount of tax incurred by organization managers or disqualified persons during the year under section
4958 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
^ $
3
Enter the amount of tax, if any, on line 2, above, reimbursed by the organization .
^
No
$
Loans to and / or From Interested Persons.
Complete if the organization answered "Yes" on Form 990-EZ, Part V, line 38a, or Form 990, Part IV, line 26, or if the
(a) Name of
interested
person
(b)
Relationship
with
organization
(c)
(d) Loan to
Purpose of or from the
loan
organization?
To
Total
^
(e)Original
principal
amount
( f)Balance
due
I From
(g) In
default?
Yes I
(h)
A pproved
by
board
or
committee?
No
Yes
F No
(i)Written
agreement?
Yes
I
No
$
Grants or Assistance Benefitting Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 27.
(a) Name of interested
person
(b) Relationship between
interested person and the
organization
(c) Amount of assistance
For Paperwork Reduction Act Noticee see the Instructions for Form 990 or 990 -EZ.
(d) Type of assistance
Cat No 50056A
(e) Purpose of assistance
Schedule L (Form 990 or 990 - EZ) 2013
Schedule L (Form 990 or 990-EZ) 2013
Page 2
Business Transactions Involving Interested Persons.
Complete if the organization answered "Yes" on Form 990, Part IV, line 28a, 28b, or 28c.
(a) Name of interested person
(b) Relationship
between interested
person and the
organization
(c) Amount of
transaction
(d) Description of transaction
(e) Sharing
of
organization's
revenues?
Yes
(1) Christopher Cashman
Officer of IBX
2,041,071
Health Insurance Coverage
No
No
Supplemental Information
Return Reference
Christopher Cashman
I
Explanation
Christopher Cashman, a director of the Philadelphia Zoo, is President Commercial Markets at
Independence Blue Cross (IBX) IBX provides health insurance coverage to the employees of the
Philadelphia Zoo IBX is the primary health care benefit provider in the Delaware Valley The
Philadelphia Zoo's employee benefit broker is responsible for reviewing coverage, rates and
competitive alternatives The amount of revenue related to this relationship is negligible to IBX The
nature of Mr Cashman's position at IBX is such that he is removed from direct business contact with
the Philadelphia Zoo In addition, Independence Blue Cross is a sponsor of the Philadelphia Zoo The
fee paid by IBX for this sponsorship is at the market rate for similar agreements and is consistent with
other comparable Philadelphia Zoo sponsorship agreements These agreements are subject to review
by the Chief Marketing Officer, Chief Financial Officer and Chief Executive Officer
Schedule L (Form 990 or 990-EZ) 2013
l efile GRAPHIC
p rint - DO NOT PROCESS
SCHEDULEM
(Form 990)
As Filed Data -
DLN: 93493336007084
OMB No 1545-0047
Noncash Contributions
2013
Complete if the organizations answered "Yes" on Form
990, Part IV, lines 29 or 30.
Department of the Treasury
■ Attach to Form 990.
about Schedule M (Form 990) and its instructions is at www.irs.gov /form990 .
Internal Revenue Service
Name of the organization
Ope n t o Pu b lic
Inspection
I Employer identification number
Zoological Society of Philadelphia
23-1352298
Tvoes of Prooertv
(a)
(b)
Check
Number of contributions
if
or items contributed
applicable
1
Art-Works of art
2
Art-Historical treasures
.
.
.
3
Art-Fractional interests
4
Books and publications
5
Clothing and household
goods
.
.
.
.
.
Cars and other vehicles
6
.
.
.
.
Boats and planes
8
Intellectual property
9
Securities-Publicly traded .
.
.
.
.
.
.
10
Securities-Closely held stock
11
Securities-Partnership, LLC,
or trust interests
Securities-Miscellaneous
13
15
Qualified conservation
contribution-Historic
structures
Qualified conservation
.
contribution-O ther .
Real estate-Residential
16
Real estate-Commercial
14
17
Real estate-Other
18
Collectibles
.
.
.
.
.
.
.
.
19
Food inventory
Drugs and medical supplies
21
Taxidermy
22
Historical artifacts
23
Scientific specimens
24
Archeological artifacts
.
.
.
20
.
.
(d)
Method of determining
noncash contribution amounts
.
7
12
(c)
Noncash contribution
amounts reported on
Form 990, Part VIII,
line 1g
.
.
.
.
.
.
.
.
.
.
.
.
.
.
25 Other P- (
Water )
X
1
1,678,680 FMV OF DON PROP
26 Other P- (
Media )
X
1
120,952 FMV OF DON PROP
27 Other P- (
Multi Bldg Upgrade
X
1
517,649 FMV OF DON PROP
28
Other P- (
29
Number of Forms 8283 received by the organization during the tax year for contributions
for which the organization completed Form 8283, Part IV, Donee Acknowledgement .
29
Yes
30a
No
During the year, did the organization receive by contribution any property reported in Part I, lines 1 through 28, that
it must hold for at least three years from the date of the initial contribution, and which is not required to be used
for exempt purposes for the entire holding period?
30a
No
b If "Yes," describe the arrangement in Part II
31
Does the organization have a gift acceptance policy that requires the review of any non-standard contributions?
31
32a
Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash
contributions? .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
32a
Yes
No
b If "Yes," describe in Part II
33
If the organization did not report an amount in column (c) for a type of property for which column (a) is checked,
describe in Part II
For Paperwork Reduction Act Noticee see the Instructions for Form 990 .
Cat No 51227 ]
Schedule M (Form 990 ) ( 2013)
Page 2
Schedule M (Form 990 ) (2013)
Supplemental Information . Provide the information required by Part I, lines 30b,
32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the
number of items received, or a combination of both. Also complete this part for any additional information.
Return Reference
Explanation
Schedule M (Form 990) (2013)
efile GRAPHIC p rint - DO NOT PROCESS
SCHEDULE 0
(Form 990 or 990-EZ)
As Filed Data -
DLN: 93493336007084
OMB No 1545 0047
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information .
1- Attach to Form 990 or 990-EZ.
1- Information about Schedule 0 (Form 990 or 990-EZ) and its instructions is at
Department of the Treasury
Internal Revenue Service
2013
Open
Inspection
www.irs. g ov/form990.
Name of the organization
Zoological Society of Philadelphia
Employer identification number
23-1352298
Return
Reference
FORM 990,
PART VI,
SECTION B,
LINE 11
Explanation
REVIEW OF FORM 990 The Form 990 was prepared by a national accounting firm with the assistance of management An
initial and detailed review of the completed Form 990 is performed by the organization's Chief Financial Officer and Chief
Executive Officer prior to filing Following their review, the Form 990 is presented to and reviewed in detail by the Audit and
Compliance Committee at a special committee meeting Additionally, the tax partner from the accounting firm that prepares the
Form 990 attends such meeting Subsequent to the Committee's review, a complete copy of the Form 990 is provided
electronically to each member of the Board of Directors Each Board member has ample time and opportunity to raise
questions about any item in the Form 990 prior to its filing
Return
Reference
FORM 990 ,
PART VI,
SECTION B,
LINE 12
Explanation
CONFLICT OF INTEREST POLICY The Philadelphia Zoo maintains written conflict of interest policies for directors and
employees Each year, all directors , officers and employees in management positions are required to complete a conflict of
interest declaration All conflicts involving a director are reviewed by the Nominating and Governance Committee of the Board,
additionally , such conflicts are disclosed to the entire Board Any board member with a conflict of interest is required to
recuse hirNherself from any discussion , negotiation, deliberation or decision making involving the transaction causing the
conflict All interests involving an employee are reviewed by the Director of Human Resources, the Chief Financial Officer and
the Chief Executive Officer Any interests that create a conflict are reported to the Audit and Compliance Committee by the
Chief Executive Officer
Return
Reference
FORM 990 ,
PART VI,
SECTION B,
LINE 15
Explanation
EXECUTIVE COMPENSATION REVIEW The Chief Executive Officer's performance is reviewed annually by the Executive
Committee of the Board of Directors The Executive Committee is charged with the responsibilities of a Compensation
Committee In conjunction with this performance appraisal , the CEO's compensation is reviewed and established by the
Committee with final approval by the Board This compensation review includes use of comparability data (for both peer
organizations and local market benchmarking ), salary surveys and other relevant and independent data Contemporaneous
substantiation of the Executive Committee's reviews and decisions is maintained As for the approximate 12 individuals that
comprise the Senior Leadership Team, the Chief Executive Officer presents to the Executive Committee for discussion their
performance reviews , as well as his compensation recommendations and related peer organization and local market salary
benchmarking The compensation and benefits of the CEO's direct reports are also approved, prior to implementation, by the
Executive Committee
Return
Reference
FORM 990 , PART
VI, SECTION C,
LINE 19
Explanation
GOVERNING DOCUMENTS The Philadelphia Zoo will provide copies of its governing documents, conflict of interest policy,
audited financial statements and Form 990 to the public upon request The organization also allows the public the
opportunity to inspect these documents at the organization's office upon request Alternatively, the organization posts its
Form 990 and audited financial statements on its website
Return Reference
FORM 990, PART XI, Line 9
Explanation
RECONCILIATION OF NET ASSETS CHANGES IN BENEFIT OBLIGATIONS $ 1,520,461
Return
Reference
Explanation
SUPPLEMENTAL
INFORMATION
F William McNabb , a director of the Philadelphia Zoo, is Chairman, President and Chief Executive Officer of The Vanguard
Group , Inc The Philadelphia Zoo has engaged Vanguard to manage and administer its defined benefit and defined
contribution plans These relationships were in place prior to Mr McNabb joining the Philadelphia Zoo Board of Directors
The selection of Vanguard was made by the Investment Committee of the Board of Directors following the consideration of
multiple financial organizations and a thorough review of their proposals The Vanguard relationship is subject to a review
by the Investment Committee every three years The amount of Philadelphia Zoo assets managed by Vanguard is
approximately $ 15 million , the total value of all assets managed by Vanguard exceeds $1 8 trillion Since the fees paid to
Vanguard of $35, 000 are under the threshold for reporting on Schedule L we have not disclosed this transaction on that
schedule However , management and the directors of the Zoo feel that it is important to be transparent to the public so we
are disclosing this transaction in Schedule 0 Mr McNabb recused himself from any Board or Investment Committee
discussions or decisions directly or indirectly involving Vanguard transactions Additionally , Mr McNabb does not earn any
benefit in his role as officer of Vanguard for the fees paid by the Zoo
l efile GRAPHIC p rint - DO NOT PROCESS
Form
4562
As Filed Data -
DLN: 93493336007084
Depreciation and Amortization
OMB No 1545-0172
( Including Information on Listed Property)
2013
Department of the Treasury
Internal Revenue Service (99)
^ See separate instructions .
Attachment
Sequence No 179
^ Attach to your tax return .
Business or activity to which this form relates
GENERAL DEPRECIATION
Name ( s) shown on return
Zoological Society of Philadelphia
Identifying number
23-1352298
Election To Expense Certain Property Under Section 179
f
te : If you have any listed property, complete Part V before you complete Part I.
1
Maximum amount ( see instructions )
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2
4,562
.
.
.
3
2,000,000
.
.
.
4
.
.
5
2
Total cost of section 179 property placed in service ( see instructions )
3
Threshold cost of section 179 property before reduction in limitation ( see instructions )
4
Reduction in limitation Subtract line 3 from line 2 If zero or less, enter - 0-
5
Dollar limitation for tax year Subtract line 4 from line 1 If zero or less, enter - 0- If married
filing separately, see instructions
6
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(b) Cost (business use
only)
(a) Description of property
I
1
500,000
500,000
(c) Elected cost
4.562
7 Listed property Enter the amount from line 29
7
8
Total elected cost of section 179 property Add amounts in column (c), lines 6 and 7
9
Tentative deduction Enter the smaller of line 5 or line 8
.
.
.
.
.
.
.
.
.
.
8
4,562
.
.
.
.
.
.
.
.
9
4,562
.
.
.
.
.
.
.
.
10
10
Carryover of disallowed deduction from line 13 of your 2012 Form 4562
11
Business income limitation Enter the smaller of business income (not less than zero) or line 5 (see
. . . . . . . . . . . . . . . . . . . . . . . . . . . .
instructions)
12
.
Section 179 expense deduction Add lines 9 and 10, but do not enter more than line 11
13 Carryover of disallowed deduction to 2014 Add lines 9 and 10, less line 12
.^
11
12
13
Note : Do not use Part II or Part III below for listed p rop erty . Instead, use Part V.
Special Depreciation Allowance and Other Depreciation ( Do not include listed pr(
14
4,562
rty ) (See instructions '
Special depreciation allowance for qualified property (other than listed property) placed in service during
the tax year (see instructions)
•
•
•
•
•
15
Property subject to section 168(f)(1) election
16
Other depreciation (including ACRS)
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
MACRS Depreciation ( Do not include listed property.) (See instructions.)
Section A
17
MACRS deductions for assets placed in service in tax years beginning before 2013 .
18
If you are electing to group any assets placed in service during the tax year into one or more general
asset accounts , check here
.
.
.
.
.
.
.
.
.
.
.
Section B-Assets Placed in Service Durin
(a) Classification of
property
(b) Month and
year placed in
service
.
.
.
.
.
.
.
.
.
20 13 Tax Year Usin
(c) Basis for
depreciation
(business/investment
use
only-see instructions)
(d) Recovery
period
.
.
.
.
.
.
17
I
F
the General De p reciation S y stem
(e) Convention
(g)Depreciation
deduction
(f) Method
19a 3-year property
b 5-year property
c 7-year property
d 10-year property
e 15-year property
f 20-year property
g 25-year property
25 yrs
hResidential rental
property
27 5 yrs
MM
S/L
S/L
27 5 yrs
MM
S/L
i Nonresidential real
property
39 yrs
MM
S/L
MM
S/L
Section C-Assets Placed in Service During 2013 Tax Year Using the Alternative Depreciation System
20a Class life
S/L
b 12-year
12 yrs
c40-year
40 yrs
IT
I1I
S/L
MM
S/L
Summar y ( see instructions. )
21 Listed property Enter amount from line 28
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
21
•
22
22 Total . Add amounts from line 12, lines 14 through 17, lines 19 and 20 in column (g), and line 21 Enter
here and on the appropriate lines of your return Partnerships and S corporations-see instructions •
23 For assets shown above and placed in service during the current year, enter the
portion of the basis attributable to section 263A costs
For Paperwork Reduction Act Notice, see separate instructions .
Cat No 12906N
13,168
23
Form 4562 (2013)
Form 4562 (2013)
Page 2
Listed Property ( Include automobiles , certain other vehicles, certain computers, and property used for
entertainment, recreation , or amusement.)
Note : For any vehicle for which you are using the standard mileage rate or deducting lease expense,
complete only 24a , 24b, columns (a) through (c) of Section A, all of Section B, and Section C if applicable.
Section A - De p reciation and Other Information ( Caution : See the instructions for limits for p assen g er automobiles. )
24a Do you have evidence to support the business / investment use claimed? fl Yes FN.
(a)
Type of property (list
vehicles first)
(b)
Date placed in
service
Business/
investment
use
percentage
(d)
Cost or other
basis
24b If 'Yes ," is the evidence written? r-Yes I' No
Basis for depreciation
(business/investment
use only)
(g)
Method/
Convention
(f)
Recovery
period
25Special depreciation allowance for qualified listed property placed in service during the tax year and used more than
50% in a qualified business use (see instructions)
(h)
Depreciation/
deduction
Elected
section 179
cost
25
26 Property used more than 50% in a qualified business use
27 Prooerty used 50% or less in a auallfled business use
S/LS/LS/ L -
28 Add amounts in column ( h), lines 25 through 27 Enter here and on line 21 , page 1
28
29 Add amounts in column ( I), line 26 Enter here and on line 7, page 1
29
Section B-Information on Use of Vehicles
Complete this section for vehicles used by a sole proprietor, partner, or other more than 5% owner," or related person
Tf vnu nrnvuderl vehicles to vnur PmnlnvPPs_ first answer the niiestinns in Section C to SPP if you meet an Pxcention to comnlefinn this section for those vehicles
30Total business/investment miles driven during the
year ( d o no t inc l u d e commu t ing mi l es)
( a)
Vehicle 1
(b)
Vehicle 2
(c)
Vehicle 3
(d )
Vehicle 4
( e)
Vehicle 5
Yes
Yes
(f)
Vehicle 6
31 Total commuting miles driven during the year
32 Total other persona I(noncommuting) miles driven
33 Total miles driven during the year Add lines 30
through 32
.
34 Was the vehicle available for personal use
during off-duty hours?
Yes
No
Yes
No
Yes
No
No
No
Yes
No
.
35 Was the vehicle used primarily by a more than 5%
owner or related person?
.
36Is another vehicle available for personal use?
Section C-Questions for Employers Who Provide Vehicles for Use by Their Employees
Answer these questions to determine if you meet an exception to completing Section B for vehicles used by employees who are not more than
5% owners or related p ersons ( see instructions )
37 Do you maintain a written policy statement that prohibits all personal use of vehicles, including commuting, by your
employees?
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yes
No
38 Do you maintain a written policy statement that prohibits personal use of vehicles, except commuting, by your
employees? See the instructions for vehicles used by corporate officers, directors, or 1% or more owners
39 Do you treat all use of vehicles by employees as personal use?
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
40 Do you provide more than five vehicles to your employees, obtain information from your employees about the use of
vehicles, and retain the information received?
. . . . . . . . . . . . . . . . . . . . . . .
41 Do you meet the requirements concerning qualified automobile demonstration use? (See instructions )
.
.
.
.
.
Note : If your answer to 37, 38, 39, 40, or 41 is "Yes," do not complete Section B for the covered vehicles
Amortization
(a)
Description of costs
Date
amortization
begins
Amortzable
amount
A morteizatlon
period or
percentage
Code
section
Amortization for
this year
42 Amortization of costs that begins during your 2013 tax year ( see instructions)
43 Amortization of costs that began before your 2013 tax year
.
.
.
.
44 Total . Add amounts in column (f) See the instructions for where to report
.
.
.
.
.
.
.
.
43
54
.
.
.
.
.
.
.
44
54
Form 4562(2013)