Yes, most Zoos and Aquariums run as non-profits, but that doesn't mean they don't need financial planning. It is just that they don't distribute profits nor are supposed to have profits. They simply have cash in and out and all extra cash is supposed to be re-invested by the operator. Often times, a Zoo will be run by the government rather than private industry, but it depends on where you are in the world. This excel model allows the user to do the planning of startup costs and on-going operations really well.