JACKSON ZOOLOGICAL PARK INC.

Y-T-D BUDGET v. ACTUAL COMPARISON

MAY 31, 2018 & 17

2017-18 2017-18 2017-18 2016-17 2016-17 2016-17

YTD BUDGET YTD ACTUAL VARIANCE YTD BUDGET YTD ACTUAL VARIANCE
REVENUE
Admission 355,391 205,261 (150,131) 423,944 363,618 (60,326)
Gift Shop & Concessions 65,148 38,013 (27,135) 100,598 58,842 (41,756)
Private Contributions 96,228 79,125 (17,103) 202,895 136,936 (65,959)
Government 986,000 980,000 (6,000) 880,000 880,000 -
Education Program Income 11,999 10,560 (1,439) 13,022 5,973 (7,049)
Fund Raising Events 111,333 73,874 (37,459) 63,000 73,713 10,713
Memberships 71,536 38,169 (33,368) 73,536 70,752 (2,784)
Programs/Other Revenue 73,277 21,753 (51,524) 46,385 63,292 16,907
Loan Proceeds - 370,000 370,000 - 390,000 390,000
Interest/Other/Misc 17,336 2,478 (14,858) 4,845 4,741 (104)
TOTAL REVENUE 1,788,248 1,819,233 30,985 1,808,225 2,047,867 239,642

EXPENDITURES
Wages and Taxes 791,976 802,142 10,166 892,804 896,482 3,678
Employee Insurance/Benefits 24,160 56,822 32,662 24,160 53,092 28,932
Animal Food/Care/Supplies 110,614 72,024 (38,590) 141,074 102,901 (38,173)
Dues/Subscriptions/Permits 26,190 12,001 (14,189) 26,975 13,329 (13,646)
Education Expenses 5,600 6,935 1,335 6,100 6,549 449
Fundraising Expense 16,800 10,604 (6,196) 98,769 160,651 61,882
Insurance 57,010 69,283 12,273 67,530 64,580 (2,950)
Maintenance/Equipment Expenses 43,931 33,747 (10,184) 39,808 46,519 6,711
Marketing/Promotions 18,689 17,036 (1,653) 19,607 27,483 7,876
Re-Pay Loan/Line of Credit 73,957 419,757 345,800 302,075 492,075 190,000
Professional Fees 2,794 55,166 52,372 68,024 71,028 3,004
Staff Dev./Travel/Training 2,794 65 (2,729) 5,915 389 (5,526)
Supplies - Non Animal 10,832 12,340 1,508 13,179 14,856 1,677
Utilities 179,193 866,152 686,959 167,792 172,360 4,568
Bank Charges & Credit Card Fees 8,860 9,378 518 12,575 13,626 1,051
Gift Shop Expenses 14,058 13,734 (324) 22,155 21,098 (1,057)
Train Expenses - - - 15,990 16,003 13
Miscellaneous 5,383 6,431 1,048 10,257 17,478 7,221
TOTAL EXPENDITURES 1,392,841 2,463,617 1,070,776 1,934,789 2,190,498 255,709

NET CASH FLOW 395,407 (644,384) (1,039,791) (126,564) (142,631) (16,067)

 JACKSON ZOOLOGICAL PARK
BALANCE SHEET (UNAUDITED)
5/31/2018

ASSETS
CASH 13,414
CASH-DESIGNATED 2,307
CASH-RESTRICTED 4,719
DUE TO TEMPORARILY RESTRICTED 370,000
ACCOUNTS RECEIVABLE 2,260
PLEDGES RECEIVABLE 4,000
ENDOWMENT 45,697
INVENTORIES 39,255
ANIMAL COLLECTION 86,879
PROPERTY, PLANT & EQUIPMENT, NET 4,793,041
TOTAL ASSETS 5,361,571

CURRENT LIABILITIES
ACCOUNTS PAYABLE 172,939
CITY OF JACKSON-WATER & SEWER 904,495
DUE TO TEMPORARILY RESTRICTED 370,000
LINE OF CREDIT-REGIONS 52,885
ACCRUED EXPENSES 40,205
CURRENT LIABILITIES 1,540,524

LONG TERM LIABILITIES

CITY OF JACKSON-WATER & SEWER 3,820,132
LONG TERM LIABILITIES 3,820,132

TOTAL LIABILITIES 5,360,656

NET ASSETS
UNRESTRICTED-UNDESIGNATED (422,016)
UNRESTRICTED-DESIGNATED 50,416
TOTAL UNRESTRICTED NET ASSETS (371,600)

TEMPORARILY RESTRICTED 372,515

TOTAL NET ASSETS 915

TOTAL LIABILITIES & NET ASSETS 5,361,571