Form 990-T



Department of the Treasury
Internal Revenue Service
Exempt Organization Business Income Tax Return
(and proxy tax under section 6033(e))
For calendar year 2024 or other tax year beginning 01-01-2024 and ending 12-31-2024
Go to www.irs.gov/Form990T for instructions and the latest information.
Do not enter SSN numbers on this form as it may be made public if your organization is a 501(c)(3).
OMB No. 1545-0047
2024
Open to Public Inspection for 501(c)(3) Organizations Only
A Check box if address changed.
B Exempt under section
501( c3 )
408(e) 220(e)
408A530(a)
529(a)529A
Print or Type
Name of organization ( Check box if name changed and see instructions.)
ZOOWORLD ZOOLOGICAL AND BOTANICAL
CONSERVATORY INC
Number, street, and room or suite no. If a P.O. box, see instructions.
9008 W HWY 98
 
City or town, state or province, and ZIP or foreign postal code
PANAMA CITY BEACH, FL32407
C Book value of all assets at end of year .....4,491,479
D   Employer identification number
59-3468228
E   Group exemption number
    (see instructions)
 
F Check box if an amended return.
G
Check organization type
501(c) corporation 501(c) trust 401(a) trust Other trust State college/university
6417(d)(1)(A) Applicable entity
H
Check if filing only to claim
Credit from Form 8941 Refund shown on Form 2439 Elective payment amount from Form 3800
I
Check if a 501(c)(3) organization filing a consolidated return with a 501(c)(2) titleholding corporation .........
J
Enter the number of attached Schedules A (Form 990-T) ...............  
K
During the tax year, was the corporation a subsidiary in an affiliated group or a parent-subsidiary controlled group? ...
Yes No
 
If "Yes," enter the name and identifying number of the parent corporation
 
L
The books are in care of
KATHRYN HOGAN
9008 W HWY 98
PANAMA CITY BEACH,FL32407
Telephone number (850) 230-1243
Part I
Total Unrelated Business Taxable Income
1
Total of unrelated business taxable income computed from all unrelated trades or businesses (see instructions) ..............................

1

0
2
Reserved ..............................
2
 
3
Add lines 1 and 2 ............................
3
0
4
Charitable contributions (see instructions for limitation rules) ..............
4
0
5
Total unrelated business taxable income before net operating losses. Subtract line 4 from line 3 ....
5
 
6
Deduction for net operating loss. See instructions .................
6
 
7
Total of unrelated business taxable income before specific deduction and section 199A deduction.
Subtract line 6 from line 5 .........................

7

 
8
Specific deduction (generally $1,000, but see instructions for exceptions) ..........
8
1,000
9
Trusts. Section 199A deduction. See instructions .................
9
 
10
Total deductions. Add lines 8 and 9 ......................
10
1,000
11
Unrelated business taxable income. Subtract line 10 from line 7. If line 10 is greater than line 7, enter zero ................................

11

0
Part II
Tax Computation
1
Organizations taxable as corporations. Multiply Part I, line 11 by 21% (0.21) .......
1
0
2
Trusts taxable at trust rates. See instructions for tax computation. Income tax on the amount on
Part I, line 11 from: Tax rate schedule or Schedule D (Form 1041) ........

2

 
3
Proxy tax. See instructions .......................
3
 
4a
Amount from Form 4255, Part l, line 3, column (q) ..................
4a
 
4b
Other tax amounts. See instructions ....................
4b
 
5
Alternative minimum tax .........................
5
 
6
Tax on noncompliant facility income. See instructions ................
6
 
7
Total. Add lines 3 through 6 to line 1 or 2, whichever applies ...............
7
0
Part III
Tax and Payments
1a
Foreign tax credit (corporations attach Form 1118; trusts attach Form 1116)
1a
 
 
 
b
Other credits (see instructions) ..............
1b
 
 
 
c
General business credit. Attach Form 3800 (see instructions) .....
1c
 
 
 
d
Credit for prior year minimum tax (attach Form 8801 or 8827) ....
1d
 
 
 
e
Total credits. Add lines 1a through 1d .....................
1e
 
2
Subtract line 1e from Part II, line 7 .......................
2
0
3a
Amount from Form 4255, Part l, line 3, column (r) (see instructions) ..
3a
 
 
 
b
Amount due from Form 8611 ...............
3b
 
 
 
c
Amount due from Form 8697 ...............
3c
 
 
 
d
Amount due from Form 8866 ...............
3d
 
 
 
e
Other amounts due (see instructions) ............
3e
 
 
 
f
Total amounts due. Add lines 3a through 3e ..................
3f
0
4
Total tax. Add lines 2 and 3f (see instructions). Check if includes tax previously deferred under
section 1294. Enter the tax amount here  

4

0
For Paperwork Reduction Act Notice, see instructions.Cat. No. 11291JForm 990-T (2024)
Form 990-T (2024)
Page 2
Part III
Tax and Payments (continued)
5
Current net 965 tax liability paid from Form 965-A, Part II, column (k) ...........
5
0
6a
Payments: Preceding year's overpayment credited to the current year ..
6a
 
 
 
b
Current Year's estimated tax payments. Check if section 643(g) election applies
6b
 
 
 
c
Tax deposited with Form 8868 ..............
6c
 
 
 
d
Foreign organizations: Tax paid or withheld at source (see instructions) .
6d
 
 
 
e
Backup withholding (see instructions) ............
6e
 
 
 
f
Credit for small employer health insurance premiums (attach Form 8941) .
6f
 
 
 
g
Elective payment election amount from Form 3800 ........
6g
 
 
 
h
Payment from Form 2439 ................
6h
 
 
 
i
Credit from Form 4136 .................
6i
 
 
 
j
Other (see instructions) ................
6j
 
 
 
7
Total payments. Add lines 6a through 6j .....................
7
 
8
Estimated tax penalty (see instructions). Check if Form 2220 is attached ........
8
 
9
Tax due. If line 7 is smaller than the total of lines 4, 5, and 8, enter amount owed .......
9
 
10
Overpayment. If line 7 is larger than the total of lines 4, 5, and 8, enter amount overpaid ....
10
 
11
Enter the amount of line 10 you want: Credited to 2025 estimated tax   Refunded
11
 
Part IV
Statements Regarding Certain Activities and Other Information (see instructions)
1
At any time during the 2024 calendar year, did the organization have an interest in or a signature or other authority over a financial account (bank, securities, or other) in a foreign country? If "Yes," the organization may have to file FinCEN Form 114, Report of Foreign Bank and Financial Accounts. If "Yes," enter the name of the foreign country here
Yes
No
 
 
 
No
2
During the tax year, did the organization receive a distribution from, or was it the grantor of, or transferor to, a foreign trust?
 
No
 
If "Yes," see instructions for other forms the organization may have to file.
 
 
3
Enter the amount of tax-exempt interest received or accrued during the tax year ..... $  
 
 
4
Enter available pre-2018 NOL carryovers here. $   . Do not include any post-2017 NOL carryover shown on Schedule A (Form 990-T). Don't reduce the NOL carryover shown here by any deduction reported on Part I, line 4.
 
 
5
Post-2017 NOL carryovers. Enter the Business Activity Code and available post-2017 NOL carryovers. Don't reduce the amounts shown below by any NOL claimed on any Schedule A, Part II, line 17 for the tax year. See instructions.
 
 
Business activity code Available post-2017 NOL carryover    
  $    
  $    
  $    
  $    
6a
Reserved for future use .................................
b
Reserved for future use .................................
Part V
Supplemental Information
Provide any additional information. See instructions.
 
 
Sign Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
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Signature of officer

Date
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Title
May the IRS discuss this return with the preparer shown below (see instructions)? YesNo
Paid Preparer Use Only
Print/Type preparer's name
Preparer's signature
Date
PTIN
Firm's name MediumBullet

Firm's EIN MediumBullet
Firm's address MediumBullet



Phone no.
Form 990-T (2024)
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SCHEDULE D
(Form 1120)
Click to see attachment
List of Attached Documents:
// Content
Department of the Treasury
Internal Revenue Service
Capital Gains and Losses
Attach to Form 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-IC-DISC, 1120-L,
1120-ND, 1120-PC, 1120-POL, 1120-REIT, 1120-RIC, 1120-SF, or certain Forms 990-T.

Go to www.irs.gov/Form1120 for instructions and the latest information.
OMB No. 1545-0123
2024
Name
ZOOWORLD ZOOLOGICAL AND BOTANICAL
CONSERVATORY INC
Employer identification number

59-3468228
Did the corporation dispose of any investment(s) in a qualified opportunity fund during the tax year? .......
If “Yes,” attach Form 8949 and see its instructions for additional requirements for reporting your gain or loss.
Part I Short–Term Capital Gains and Losses –– Generally Assets Held One Year or Less (see instructions)
See instructions for how to figure the amounts to enter on the lines below.

This form may be easier to complete if you round off cents to whole dollars. 		(d)
Proceeds
 (e)
Cost
(g) Adjustments to gain or loss from Form(s) 8949, Part 1, line 2, column (g) (h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
1a Totals for all short-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 1b      
1b Totals for all transactions reported on
Form(s) 8949 with Box A checked 		       
2 Totals for all transactions reported on
Form(s) 8949 with Box B checked 		25,117 23,936   1,181
3 Totals for all transactions reported on
Form(s) 8949 with Box C checked 		       
4
Short-term capital gain from installment sales from Form 6252, line 26 or 37 ...........
4
 
5
Short-term capital gain or (loss) from like-kind exchanges from Form 8824...........
5
 
6
Unused capital loss carryover (attach computation) ..................
6
(   )
7
Net short-term capital gain or (loss). Combine lines 1a through 6 in column h ...........
7
1,181
Part II Long–Term Capital Gains and Losses –– Generally Assets Held More Than One Year (see instructions)
See instructions for how to figure the amounts to enter on the lines below.

This form may be easier to complete if you round off cents to whole dollars. 		(d)
Proceeds
 (e)
Cost
(g) Adjustments to gain or loss from Form(s) 8949, Part II, line 2, column (g) (h) Gain or (loss)
Subtract column (e) from column (d) and combine the result with column (g)
8a Totals for all long-term transactions reported on Form 1099-B for which basis was reported to the IRS and for which you have no adjustments (see instructions). However, if you choose to report all these transactions on Form 8949, leave this line blank and go to line 8b      
8b Totals for all transactions reported on
Form(s) 8949 with Box D checked 		       
9 Totals for all transactions reported on
Form(s) 8949 with Box E checked 		607,104 568,473   38,631
10 Totals for all transactions reported on
Form(s) 8949 with Box F checked 		       
11
Enter gain from Form 4797, line 7 or 9 .......................
11
 
12
Long-term capital gain from installment sales from Form 6252, line 26 or 37 ...........
12
 
13
Long-term capital gain or (loss) from like-kind exchanges from Form 8824 ...........
13
 
14
Capital gain distributions (see instructions) .....................
14
 
15
Net long-term capital gain or (loss). Combine lines 8a through 14 in column h..........
15
38,631
Part III Summary of Parts I and II
16
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15) ......
16
1,181
17
Net capital gain. Enter excess of net long-term capital gain (line 15) over net short-term capital loss (line 7) .
17
38,631
18
Add lines 16 and 17. Enter here and on Form 1120, page 1, line 8, or the applicable line on other returns ..
18
39,812
Note: If losses exceed gains, see Capital losses in the instructions.
For Paperwork Reduction Act Notice, see the Instructions for Form 1120.Cat. No. 11460MSchedule D (Form 1120) 2024

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Form 8949

Department of the Treasury
Internal Revenue Service

Sales and Other Dispositions of Capital Assets
File with your Schedule D to list your transactions for lines 1b, 2, 3, 8b, 9, and 10 of Schedule D.
Go to www.irs.gov/Form8949 for instructions and the latest information.
OMB No. 1545-0074
2024
Attachment
Sequence No. 12A
Name(s) shown on return
ZOOWORLD ZOOLOGICAL AND BOTANICAL
CONSERVATORY INC
Social security number or taxpayer identification number
59-3468228
Before you check Box A, B, or C below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part I
Short-Term. Transactions involving capital assets you held 1 year or less are generally short term (see instructions). For long-term transactions, see page 2.
Note: You may aggregate all short-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 1a; you aren't required to report these transactions on Form 8949 (see instructions).
You must check Box A, B, or C below. Check only one box. If more than one box applies for your short-term transactions, complete a separate Form 8949, page 1, for each applicable box. If you have more short-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.

1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)		 (c)
Date sold or
disposed of
(Mo., day, yr.)
 (d)
Proceeds
(sales price)
(see instructions)		 (e)
Cost or other basis
See the Note below
and see Column (e)
in the separate
instructions.		 Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.		 (h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions		 (g)
Amount of
adjustment
RAYMOND JAMES 25,117 (23,936)
    1,181

 

 

 

 

 

 

 

 

 

 

 

 

 
2 Totals. Add the amounts in columns (d), (e), (g), and (h) (subtract negative amounts). Enter each total here and include on your Schedule D, line 1b (if Box A above is checked), line 2 (if Box B above is checked), or line 3 (if Box C above is checked). .......Small Right Arrow
25,117 (23,936)   1,181
Note: If you checked Box A above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
For Paperwork Reduction Act Notice, see your tax return instructions.
Cat. No. 37768Z
Form 8949 (2024)
Form 8949 (2024)
Attachment Sequence No. 12A Page 2
Name(s) shown on return. Name and SSN or taxpayer identification no. not required if shown on other side
ZOOWORLD ZOOLOGICAL AND BOTANICAL
CONSERVATORY INC
Social security number or taxpayer identification number
59-3468228
Before you check Box D, E, or F below, see whether you received any Form(s) 1099-B or substitute statement(s) from your broker. A substitute statement will have the same information as Form 1099-B. Either will show whether your basis (usually your cost) was reported to the IRS by your broker and may even tell you which box to check.
Part II
Long-Term. Transactions involving capital assets you held more than 1 year are generally long term (see instructions). For short-term transactions, see page 1.
Note: You may aggregate all long-term transactions reported on Form(s) 1099-B showing basis was reported to the IRS and for which no adjustments or codes are required. Enter the totals directly on Schedule D, line 8a; you aren't required to report these transactions on Form 8949 (see instructions).
You must check Box D, E, or F below. Check only one box. If more than one box applies for your long-term transactions, complete a separate Form 8949, page 2, for each applicable box. If you have more long-term transactions than will fit on this page for one or more of the boxes, complete as many forms with the same box checked as you need.

1
(a)
Description of property
(Example: 100 sh. XYZ Co.)
(b)
Date acquired
(Mo., day, yr.)		 (c)
Date sold or
disposed of
(Mo., day, yr.)
 (d)
Proceeds
(sales price)
(see instructions)		 (e)
Cost or other basis
See the Note below
and see Column (e)
in the separate
instructions.		 Adjustment, if any, to gain or loss.
If you enter an amount in column (g),
enter a code in column (f).
See the separate instructions.		 (h)
Gain or (loss)
Subtract column (e)
from column (d) and
combine the result
with column (g).
(f)
Code(s) from
instructions		 (g)
Amount of
adjustment
RAYMOND JAMES 607,104 (568,473)
    38,631

 

 

 

 

 

 

 

 

 

 

 

 

 
2 Totals. Add the amounts in columns (d), (e), (g), and (h)(subtract negative amounts). Enter each total here and include on your Schedule D, line 8b (if Box D above is checked), line 9 (if Box E above is checked), or line 10 (if Box F above is checked) ........Small Right Arrow Image
607,104 (568,473)   38,631
Note: If you checked Box D above but the basis reported to the IRS was incorrect, enter in column (e) the basis as reported to the IRS, and enter an adjustment in column (g) to correct the basis. See Column (g) in the separate instructions for how to figure the amount of the adjustment.
Form 8949 (2024)
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