2025-10-01T08:04:16-05:00 2024-12-31 383635706 REHMANN ROBSON LLC 2330 EAST PARIS AVE SE GRAND RAPIDS MI 49546 990 2024-01-01 386076879 JOHN BALL ZOO JOHN 6163364300 1300 WEST FULTON STREET GRAND RAPIDS MI 49504 LARRY JONGEKRIJG CFO 6163364300 2025-10-01 1 1 TRAVIS C BIGLER CPA P01812246 6169754100 2025-10-01 2024 2025-03-06 01:10:19Z LARRY JONGEKRIJG 1300 WEST FULTON STREET GRAND RAPIDS MI 49504 43141024 0 X WWW.JBZOO.ORG X 1950 MI INSPIRING OUR COMMUNITY TO BE ENGAGED IN CONSERVATION OF WILDLIFE AND OUR NATURAL ENVIRONMENT. 21 21 631 752 -453424 0 8114337 17398854 13456449 16547479 44499 643681 2545430 2759661 24160715 37349675 94111 36500 0 0 11649196 13460584 0 0 989898 11537275 20262444 23280582 33759528 880133 3590147 29446086 35895264 7189806 9557288 22256280 26337976 X WE INSPIRE OUR COMMUNITY TO BE ACTIVELY ENGAGED IN THE CONSERVATION OF WILDLIFE AND OUR NATURAL ENVIRONMENT. 0 0 6079299 12582039 GUEST SERVICES-THE ZOO INCURS EXPENSES RELATED TO THE OPERATION AND MANAGEMENT OF ITS FOOD SERVICE, GIFT SHOP, VISITOR EXPERIENCES AND ADMISSION SALES. 4980980 36500 ANIMAL CARE-THE ZOO INCURS EXPENSES RELATED TO THE SUPPORT IN CARING FOR THEIR ANIMAL COLLECTION. THIS INCLUDES FOOD, VETERINARY SERVICES, ANIMAL ENRICHMENT, EQUIPMENT AND APPROPRIATE STAFFING. 16905304 6650357 ZOO OPERATIONS-THE ZOO INCURS EXPENSES RELATED TO THE MANAGEMENT AND MAINTENANCE OF THE BUILDINGS, EQUIPMENT, AND ZOO AND PARK OUTDOOR SPACES. THIS INCLUDES REPAIRS, RENOVATIONS, EXHIBIT DEVELOPMENT AND EXHIBIT CONSTRUCTION. 917196 470236 EDUCATION-THE ZOO OFFERS EDUCATION PROGRAMS WHICH INCLUDE CLASSES, TOURS, CAMPS, TEEN PROGRAMS, SCOUT PROGRAMS, SCHOOL PROGRAMS, FAMILY PROGRAMS, EDUCATIONAL EXHIBIT GRAPHICS AND EXHIBIT INTERPRETATION. 1281973 INSTITUTIONAL ADVANCEMENT-THE ZOO INCURS COSTS RELATED TO THE OPERATION AND MANAGEMENT OF MEMBERSHIP SALES, EVENTS, PROMOTIONS AND RENTALS. 2199169 470236 30164752 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 98 0 1 631 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X X LARRY B JONGEKRIJG 6163364620 1300 FULTON NW GRAND RAPIDS MI 49504 MATT BECKER BOARD CHAIR 1.00 X X 0 0 0 ROB VERHEULEN BOARD VICE CHAIR 1.00 X X 0 0 0 JEFF LUMPP TREASURER 1.00 X X 0 0 0 LORI SMITH DIRECTOR 1.00 X 0 0 0 CAROL HENNESSY DIRECTOR 1.00 X 0 0 0 CURT MULDER DIRECTOR 1.00 X 0 0 0 ANDRIA ROMKEMA DIRECTOR 1.00 X 0 0 0 GARY CAREY DIRECTOR 1.00 X 0 0 0 STAN PONSTEIN DIRECTOR 1.00 X 0 0 0 MATT HEITMEIER DIRECTOR 1.00 X 0 0 0 SAM MOORE DIRECTOR 1.00 X 0 0 0 KYLE VAN ANDEL DIRECTOR 1.00 X 0 0 0 TOM WELCH DIRECTOR 1.00 X 0 0 0 TRACEY HORNBECK PAST BOARD CHAIR 1.00 X 0 0 0 RAUL ALVAREZ JR DIRECTOR 1.00 X 0 0 0 CASEY AUBIL DIRECTOR 1.00 X 0 0 0 JENNIFER BOEZWINKLE DIRECTOR 1.00 X 0 0 0 MANDY BOLTER DIRECTOR 1.00 X 0 0 0 MARK JANES SECRETARY 1.00 X 0 0 0 RACHEL LAUG DIRECTOR 1.00 X 0 0 0 RACHEL MRAZ DIRECTOR 1.00 X 0 0 0 MICHAEL SYTSMA DIRECTOR 1.00 X 0 0 0 JIM KRZEMINSKI DIRECTOR 1.00 X 0 0 0 AMANDA VAN ESSEN WIRTH DIRECTOR 1.00 X 0 0 0 TIM GORDON DIRECTOR 1.00 X 0 0 0 PETER F D'ARIENZO CEO 40.00 X 464119 0 35336 LARRY B JONGEKRIJG CFO 40.00 X 213419 0 18897 ANDREW D MCINTYRE COO 40.00 X 207864 0 26306 LAURA A DAVIS DIRECTOR ORGANIZATIONAL DE 40.00 X 178502 0 7767 ALLMON J FORRESTER DIRECTOR OF FACILITIES, PL 40.00 X 185074 0 20217 RACHEL HOROS STRATEGIC IMPACT DIRECTOR 40.00 X 140502 0 9829 AMY STOCKERO VP OF DEVELOPMENT 40.00 X 134699 0 10419 1524179 0 128771 7 0 1 0 PIONEER CONSTRUCTION 550 KIRTLAND ST SW GRAND RAPIDS MI 49507 CONSTRUCTION SERVICES 2944067 WOLVERINE BUILDING GROUP 4045 BARDEN DR SE GRAND RAPIDS MI 49512 CONSTRUCTION SERVICES 1252336 TESSERE INC 1525 E DOUGLAS AVENUE WICHITA KS 67211 DESIGN SERVICES 720564 PROGRESSIVE AE 1811 4 MILE RD NE GRAND RAPIDS MI 49525 ENGINEERING SERVICES 432597 TOWER PINKSTER 4 FULTON ST E 200 GRAND RAPIDS MI 49503 ENGINEERING SERVICES 286358 11 2307992 223350 5999897 8867615 17398854 VISITOR EXPERIENCE 713990 9426886 9426886 VOTER APPROVED MILLAGE 713990 6650357 6650357 EDUCATION 611710 470236 470236 16547479 634301 634301 681321 1134745 -453424 -453424 -453424 3075785 3066405 9380 9380 9380 178673 223350 120741 57932 57932 4607983 1469458 3138525 3138525 MISC 713990 16628 16628 16628 37349675 19702632 -453424 701613 36500 36500 1652950 500740 1152210 8967984 8438079 51658 478247 466934 402344 36149 28441 1625337 1206437 337239 81661 747379 647311 64055 36013 117732 30387 87345 46000 46000 85918 85918 1195 1195 80311 65914 14397 517207 517021 156 30 37348 18406 8127 10815 354810 293834 19951 41025 781661 760159 19767 1735 38422 36752 626 1044 241538 152748 71679 17111 447456 286957 160499 169984 169984 EXHIBITS 10988244 10988244 CONTRACTUAL SERVICES 3081287 2841164 82208 157915 REPAIRS 770097 656995 113102 CREDIT CARD PROCESSING 608595 582016 15803 10776 1894639 1656744 112810 125085 33759528 30164752 2604878 989898 927 618 266920 679038 3712987 5101298 24429 196659 414894 350842 173000 293671 5716127 3402608 2036508 2313519 4660977 13126838 96789 106507 7167 5167 18051488 13721107 29446086 35895264 1412061 2646661 445724 522254 5332021 6388373 7189806 9557288 X 19250118 16218726 3006162 10119250 22256280 26337976 29446086 35895264 X 3590147 481831 9718 X X 0 1 X 1 1 1 X 5514256 9895247 3637841 8114337 17398854 44560535 10425917 14027477 14721040 17627774 21378812 78181020 15940173 23922724 18358881 25742111 38777666 122741555 108586 101015 221634 35178 48484 514897 3452614 3452614 108586 101015 221634 35178 3501098 3967511 118774044 -288358 -35260 172598 942532 1325002 2116514 -288358 -35260 172598 942532 1325002 2116514 22991 17527 16628 57146 15651815 23887464 18554470 26702170 40119296 124915215 0.95080 0.98410 0.01690 0.00710 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 84500 84500 33675028 33759528 1000000 250000 0 0 834368 1000000 1000000 1000000 3834368 5751552 45500 44000 52000 84500 226000 208592 250000 250000 250000 958592 1437888 96789 13853 4135 106507 89355 11509 4075 96789 109533 -16033 4145 89355 99201 14287 3955 109533 96797 6419 4015 99201 1.00000 1 0 561864 24145 537719 4933398 3203650 1729748 220865 174813 46052 2313519 CONSTRUCTION IN PROGRESS 13271475 RIGHT OF USE ASSETS 449632 13721107 CURRENT PORTION OF OPERATING LEASE AGREEMENTS 142160 OPERATING LEASE OBLIGATIONS, NET OF CURRENT PORTION 304217 REFUNDABLE ADVANCE ON CONDITIONAL CONTRIBUTION 5941996 6388373 X 40444232 481831 2613921 3095752 37348480 1195 1195 37349675 36362536 2604203 2604203 33758333 1195 1195 33759528 PART V, LINE 4: TO PROVIDE ONGOING SUPPORT OF CURRENT AND FUTURE PROGRAMS OF THE ORGANIZATION. PART X, LINE 2: THE ZOO IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) AND 509(A)(2) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ZOO'S RENTAL INCOME IS SUBJECT TO TAX AS UNRELATED BUSINESS INCOME. THE ZOO RECORDED NO TAX EXPENSE FOR THIS UNRELATED BUSINESS ACTIVITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ZOO HAS BEEN CLASSIFIED AS NOT A PRIVATE FOUNDATION. THE ZOO EVALUATES TAX POSITIONS TAKEN ON ITS FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS IN ACCORDANCE WITH ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA, WHICH REQUIRE THAT TAX POSITIONS TAKEN BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED. MANAGEMENT BELIEVES THAT THE ZOO HAS NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS UNDER THAT CRITERIA. THE ZOO'S FEDERAL EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THEY WERE FILED (2021 - 2024). PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 1,469,458. RENTAL EXPENSE 1,134,745. CHANGE IN BENEFICIAL INTEREST 9,718. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 1,134,745. COST OF GOODS SOLD 1,469,458. RENDEZOO 402023 223350 178673 3284 117457 402023 223350 178673 3284 117457 120741 57932 0 RED PANDA NETWORK 494 W 10TH ST EUGENE OR 97401 10000 0 FMV RED PANDA CONSERVATION SNOW LEOPARD TRUST 4649 SUNNYSIDE AVENUE NORTH SUITE 325 SEATTLE WA 96103 10000 0 FMV SNOW LEOPARD CONSERVATION GRAND VALLEY STATE UNIVERSITY 1 CAMPUS DRIVE ALLENDALE MI 49401 10500 0 FMV FRESHWATER MUSSEL RESEARCH GRANT PIERCE CEDAR CREEK INSTITUTE 701 W CLOVERDALE RD HASTINGS MI 49058 6000 0 FMV MASSASUAGA RESEARCH X X X X 0 0 0 1 0 1 0 0 0 PETER F D'ARIENZO CEO 408119 0 56000 0 0 0 24150 0 11186 0 499455 0 0 0 ANDREW D MCINTYRE COO 207864 0 0 0 0 0 15120 0 11186 0 234170 0 0 0 LARRY B JONGEKRIJG CFO 213419 0 0 0 0 0 15429 0 3468 0 232316 0 0 0 ALLMON J FORRESTER DIRECTOR OF FACILITIES, PL 185074 0 0 0 0 0 12557 0 7660 0 205291 0 0 0 LAURA A DAVIS DIRECTOR ORGANIZATIONAL DE 178502 0 0 0 0 0 6267 0 1500 0 186269 0 0 0 RACHEL HOROS STRATEGIC IMPACT DIRECTOR 140502 0 0 0 0 0 9829 0 0 0 150331 0 0 0 PART I, LINE 5 CEO INCENTIVE BONUS IS BASED ON ORGANIZATION ACHIEVING/EXCEEDING ESTABLISHED GOALS AROUND NET INCOME, REVENUES, STAFF RETENTION AND OTHER KEY PERFORMANCE METRICS. PART I, LINE 6 CEO INCENTIVE BONUS IS BASED ON ORGANIZATION ACHIEVING/EXCEEDING ESTABLISHED GOALS AROUND NET INCOME, REVENUES, STAFF RETENTION AND OTHER KEY PERFORMANCE METRICS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED WITH THE FINANCE COMMITTEE OF THE BOARD AND A COPY IS PROVIDED TO THE BOARD MEMBERS PRIOR TO FILING THE 990 AND 990-T. FORM 990, PART VI, SECTION B, LINE 12C A CONFLICT OF INTEREST FORM IS COMPLETED ANNUALLY TO REPORT ANY CONFLICT OF INTEREST AND IS MONITORED BY THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION FOR THE CEO AND SENIOR MANAGEMENT ARE DETERMINED BY THE BOARD COMPENSATION COMMITTEE AND APPROVED BY THE BOARD EXECUTIVE COMMITTEE. THE BOARD HIRES AN INDEPENDENT COMPENSATION CONSULTANT TO ASSIST WITH WAGE COMPARISONS TO MARKET RATES. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE TO PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST 9,718. PART XII, LINE 2C THE PROCESS OF SELECTING AND OVERSEEING THE WORK OF THE INDEPENDENT AUDITOR HAS NOT CHANGED FROM THE PRIOR YEAR.