She was preparing for the upcoming Board meeting and knew there were many decisions to be made in the coming weeks. The new Board was scheduled to meet soon so Lynne has asked you, CPA, to provide analysis of several issues for the Board members to review. Lynne had been director of the Zoo for just over three years. She was proud of the role the Zoo played in wildlife conservation and educating its attendees. The Zoo was very popular with its core members and with various school groups. Its vision was: A world where wildlife and wild spaces thrive; and its mission was: To offer our guests the most diverse animal experience, and to be a global leader in animal care, wildlife conservation, education