2015-11-03T15:06:55-06:00 2015-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2014-07-01 510147653 MINNESOTA ZOO FOUNDATION MINN 9524319237 13000 ZOO BLVD APPLE VALLEY MN 55124 MELISSA LINDSAY EXECUTIVE DIRECTOR 9524319237 2015-11-02 1 DIANNE HICKOK CPA P00043906 6128764500 2014 2016-02-25 16:41:14Z MELISSA LINDSAY 13000 ZOO BLVD APPLE VALLEY MN 55124 5342960 0 X WWW.MNZOO.ORG X 1974 MN THE MINNESOTA ZOO FOUNDATION'S PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE MINNESOTA ZOO AND RELATED CONSERVATION ACTIVITIES. 30 30 14 40 0 0 4748221 4785750 0 0 140626 122184 -65613 -80449 4823234 4827485 3247198 3842295 0 0 821640 884307 0 0 268857 303691 360709 4372529 5087311 450705 -259826 4962672 4444119 375501 220546 4587171 4223573 THE MINNESOTA ZOO FOUNDATION'S PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE MINNESOTA ZOOLOGICAL GARDEN AND RELATED CONSERVATION ACTIVITIES. 0 0 3798223 3570608 PROVIDED GRANTS TO THE MINNESOTA ZOOLOGICAL GARDEN TO SUPPORT THE ZOO'S CONSERVATION AND EDUCATION MISSION. 271687 271687 PROVIDED GRANTS TO SUPPORT ZOO RELATED CONSERVATION AND EDUCATION ACTIVITIES AROUND THE WORLD. 4069910 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 1 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 17 1 1 14 1 0 0 0 0 0 1 1 0 0 0 0 X 30 30 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X X MELISSA LINDSAY 9524319237 13000 ZOO BLVD APPLE VALLEY MN 55124 ERIC GALLER BOARD CHAIR 2.00 X X 0 0 0 SAMANTHA CAPEN MULDOON BOARD VICE CHAIR 2.00 X X 0 0 0 PAUL RUNICE BOARD TREASURER 2.00 X X 0 0 0 MATT PIERRE BOARD SECRETARY 2.00 X X 0 0 0 BRITT CARLSON BOARD MEMBER 2.00 X 0 0 0 JANIS CLAY BOARD MEMBER 2.00 X 0 0 0 CHAD DAYTON BOARD MEMBER 2.00 X 0 0 0 CHET ELLINGSON BOARD MEMBER 2.00 X 0 0 0 JOHN GEISLER BOARD MEMBER 2.00 X 0 0 0 BLAKE GRAMS BOARD MEMBER 2.00 X 0 0 0 ED HEFFERNAN BOARD MEMBER 2.00 X 0 0 0 DANIELLE JOHNSON BOARD MEMBER 2.00 X 0 0 0 SUSAN JOHNSON BOARD MEMBER 2.00 X 0 0 0 JOE KALKMAN BOARD MEMBER 2.00 X 0 0 0 KATY MARVIN KIRCHNER BOARD MEMBER 2.00 X 0 0 0 GAETAN LAMBIASE BOARD MEMBER 2.00 X 0 0 0 TOM LINDELL BOARD MEMBER 2.00 X 0 0 0 DANA LINDSAY BOARD MEMBER 2.00 X 0 0 0 ROB MARLOTTE BOARD MEMBER 2.00 X 0 0 0 JIM MAYER BOARD MEMBER 2.00 X 0 0 0 PAM MEIXELL BOARD MEMBER 2.00 X 0 0 0 GREG MILLER BOARD MEMBER 2.00 X 0 0 0 MARY MORRISON BOARD MEMBER 2.00 X 0 0 0 MARK MORTENSON BOARD MEMBER 2.00 X 0 0 0 TIMOTHY MULCAHY BOARD MEMBER 2.00 X 0 0 0 PAUL REPPENHAGEN BOARD MEMBER 2.00 X 0 0 0 DAVID ROMANS BOARD MEMBER 2.00 X 0 0 0 DAVID SCHMIDT BOARD MEMBER 2.00 X 0 0 0 BETH SIMERMEYER BOARD MEMBER 2.00 X 0 0 0 ANREW ZARRAS BOARD MEMBER 2.00 X 0 0 0 MELISSA LINDSAY EXECUTIVE DIRECTOR 40.00 X 138337 0 19110 MELINDA CONNESS DIRECTOR FINANCE/ADMIN 40.00 X 80646 0 11111 218983 0 30221 1 0 1 0 0 597444 4188306 203170 4785750 91309 91309 305020 274145 30875 30875 30875 130301 597444 241330 -111029 -111029 30580 0 30580 30580 4827485 0 0 41735 3822581 3822581 19714 19714 242546 72486 148032 22028 481626 39181 364538 77907 23327 3597 16511 3219 83269 12840 58938 11491 53539 8256 37895 7388 35182 35182 65000 65000 12431 12431 13820 2640 686 10494 134268 12982 12571 108715 3922 490 2247 1185 20149 5852 9908 4389 1787 1787 8106 1250 5737 1119 BANK AND MERCHANT FEES 43097 35800 7297 DONOR RECOGNITION 14108 1678 25 12405 DUES & SUBSCRIPTIONS 8839 1363 6256 1220 5087311 4069910 748544 268857 1366664 925301 1084331 1065729 17003 16299 1136893 1169291 1357781 1267499 4962672 4444119 73785 170644 250000 51716 49902 375501 220546 X 816407 946696 1739361 1298078 2031403 1978799 4587171 4223573 4962672 4444119 X -259826 -10446 -93326 X X 0 1 X 1 0 X 4625777 2304220 3429448 4748221 4785750 19893416 4625777 2304220 3429448 4748221 4785750 19893416 3149950 16743466 62331 95520 33116 98820 91309 381096 703563 540313 122770 164406 160881 1691933 21966445 0.76220 0.73900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: REVENUES FROM FUNDRAISING - 2010 AMOUNT: $ 611,882. 2011 AMOUNT: $ 509,583. 2012 AMOUNT: $ 100,135. 2013 AMOUNT: $ 130,318. 2014 AMOUNT: $ 130,301. REVENUES FROM GAMING - 2010 AMOUNT: $ 36,731. 2011 AMOUNT: $ 28,930. 2012 AMOUNT: $ 22,425. 2013 AMOUNT: $ 33,900. 2014 AMOUNT: $ 30,580. MISCELLANEOUS REVENUES - 2010 AMOUNT: $ 54,950. 2011 AMOUNT: $ 1,800. 2012 AMOUNT: $ 210. 2013 AMOUNT: $ 188. 2014 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 65000 0 0 65000 0 PART II-B, LINE 1: THE FOUNDATION PAYS A LOBBYIST TO REPRESENT THE MINNESOTA ZOO AND ITS INTEREST IN THE MINNESOTA LEGISLATURE. 1006009 37678 26327 43961 1026053 876977 45103 118210 34281 1006009 1948619 -1209512 164093 26223 876977 1934093 110040 -54461 41053 1948619 1697413 21805 265993 51118 1934093 0.00000 0.69320 0.30680 1 0 0 BENEFICIAL INTEREST IN PERPETUAL TRUST 1267499 1267499 CHARITABLE GIFT ANNUITY 49902 49902 X 4855577 -10445 30221 151048 170824 4684753 12431 130301 142732 4827485 5219174 30221 244374 274595 4944579 12431 130301 142732 5087311 PART V, LINE 4: THE FOUNDATION'S ENDOWMENT CONSISTS OF PERMANENTLY RESTRICTED AND TEMPORARILY RESTRICTED FUNDS ESTABLISHED FOR THE FOLLOWING PURPOSES: PERMANENTLY RESTRICTED FUNDS ARE DONOR RESTRICTED TO BE HELD IN PERPETUITY, WITH THE INCOME AND RELATED INVESTMENT GAINS TO BE USED FOR DONOR RESTRICTED ZOO PROGRAMS OR OPERATIONS. TEMPORARILY RESTRICTED FUNDS ARE THE ACCUMULATION OF EARNINGS FROM THE PERMANENTLY RESTRICTED ENDOWMENT THAT HAVE NOT BEEN APPROPRIATED FOR EXPENDITURE, WITH THE INCOME AND RELATED INVESTMENT GAINS TO BE USED FOR ANY MISSION RELATED PROGRAM. PART X, LINE 2: THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2015 AND 2014. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR FISCAL YEARS 2012 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUST -90,282. DIRECT SPECIAL EVENTS EXPENSES 241,330. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT DONOR BENEFIT EXPENSES 130,301. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENTS EXPENSES 241,330. CHANGE IN ACTUARIAL VALUE OF GIFT ANNUITIES 3,044. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT DONOR BENEFIT EXPENSES 130,301. 1 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS CONSERVATION 6254 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS CONSERVATION 8610 EAST ASIA AND THE PACIFIC 0 0 GRANTS TO RECIPIENTS CONSERVATION 4850 0 0 0 0 0 0 19714 0 19714 EUROPE (INCLUDING ICELAND & GREENLAND) ANIMAL CONSERVATION 6110 WIRE TRANSFER/CHECK CASH SUB-SAHARAN AFRICA ANIMAL CONSERVATION 6254 WIRE TRANSFER/CHECK CASH 2 0 0 0 0 0 0 PART I, LINE 2: ONCE THE GRANT HAS BEEN APPROVED, THE FUNDS ARE USED AT THE DISCRETION OF THE GRANTEE FOR THE RESTRICTED PURPOSE. BEASTLY BALL 521224 483724 37500 130482 BREW AT THE ZOO 61116 32022 29094 31452 6 145405 81698 63707 79396 727745 597444 130301 241330 241330 -111029 30580 0 30580 30580 MN 1 0 1 0 1.00000 MEGAN HARD 13000 ZOO BLVD APPLE VALLEY MN 55124 0 MEGAN HARD 2300 GAMING MANAGER X 0 1 MINNESOTA ZOO 13000 ZOO BOULEVARD APPLE VALLEY MN 55124 416007162 501(C)(3) 3511027 91242 FAIR MARKET VALUE SUPPLIES AND EQUIPMENT OPERATIONS AND CAPITAL PROJECTS WILDLIFE CONSERVATION SOCIETY 2300 SOUTHERN BLVD BRONX NY 10460 131740011 501(C)(3) 140531 TIGER CONSERVATION CAMPAIGN AND BROWN BEAR RESEARCH 2 PART I, LINE 2: THE MINNESOTA ZOO FOUNDATION DOES NOT REQUIRE ANY FOLLOW-UP FROM GRANT RECIPIENTS. X X 0 0 0 0 0 0 0 0 0 MELISSA LINDSAY EXECUTIVE DIRECTOR 138337 0 0 0 0 0 5533 0 13577 0 157447 0 0 0 X 19 119238 FAIR MARKET VALUE X UTILITY VEHICLE 1 37433 FAIR MARKET VALUE X 2 REEF SHARKS 1 13000 FAIR MARKET VALUE X SEODIUM CHOLORIDE FOR AQUARIUMS 1 12000 FAIR MARKET VALUE X 2 YEAR LEASE ON VEHICLE 1 10140 FAIR MARKET VALUE X RADIOGRAPH FILM AND CASSETTS 1 4751 FAIR MARKET VALUE X TENTS 1 3285 FAIR MARKET VALUE X SUPPLIES AND PRINTING 7 2323 X MOBILITY CART 1 1000 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE NUMBER DISCLOSED IN PART I, COLUMN B REPRESENT THE NUMBER OF DONORS, NOT THE NUMBER OF ITEMS DONATED. FORM 990, PART VI, SECTION A, LINE 1 THE COMMITTEE IS COMPRISED OF THE PAST CHAIR, CHAIR, VICE CHAIR, TREASURER AND SECRETARY OF THE BOARD OF TRUSTEES, CO-CHAIR OF THE GOVERNANCE COMMITTEE, AND THE CHAIR OF THE CORPORATE RELATIONS COMMITTEE. THE PRESIDENT IS THE ONLY NON-VOTING MEMBER. PRIMARY PURPOSE IS TO EXERCISE POWERS WHICH ARISE BETWEEN REGULARLY SCHEDULED BOARD MEETINGS OR WHEN IT IS NOT PRACTICAL OR FEASIBLE FOR THE BOARD TO MEET. ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ARE REPORTED AND RATIFIED AT A REGULAR MEETING OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP: MELISSA LINDSAY AND DANA LINDSAY FORM 990, PART VI, SECTION A, LINE 4 BYLAWS WERE REVISED TO CREATE CLARITY ON WHO IS ELIGIBLE TO SERVE ON THE FOUNDATION'S EXECUTIVE COMMITTEE AND WHO IS ELIGIBLE TO VOTE. A NON-TRUSTEE COMMITTEE CHAIR (SUCH AS SOMEONE FROM THE ZOO BOARD) MAY SERVE ON THE EXECUTIVE COMMITTEE BUT S/HE WOULD NOT BE ELIGIBLE TO VOTE. ANY OTHER MEMBER OF THE BOARD (AN "AT-LARGE" MEMBER) MAY SERVE ON THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11 THE FINANCE COMMITTEE, THE EXECUTIVE COMMITTEE AND THE REST OF THE BOARD EACH REVIEW AND APPROVE THE DRAFT OF THE 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION REQUIRES EACH TRUSTEE TO REVIEW THIS POLICY ANNUALLY, DISCLOSE ANY POSSIBLE PERSONAL, FAMILIAL OR BUSINESS RELATIONSHIPS THAT REASONABLY COULD GIVE RISE TO A CONFLICT AND ACKNOWLEDGE, BY HIS OR HER SIGNATURE, COMPLIANCE WITH THE LETTER AND SPRIRIT OF THIS POLICY. TRUSTEES WHO HAVE A CONFLICT OF INTEREST SHALL REFRAIN FROM PARTICIPATING IN THE CONSIDERATION OF PROPOSED TRANSACTIONS THAT GIVE RISE TO THE CONFLICT, UNLESS FOR SPECIAL REASONS INFORMATION OR INTERPRETATION FROM THE PERSON WITH THE CONFLICT IS SPECIFICALLY REQUESTED BY THE BOARD OR ADMINISTRATION. PERSONS WITH CONFLICTS SHALL NOT VOTE OR BE PRESENT AT THE TIME OF THE VOTE ON THE MATTER GIVING RISE TO THE CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A REVIEW OF COMPARABLE SALARY DATA FROM MINNESOTA COUNCIL OF NONPROFITS. THE BOARD CHAIR AND EXECUTIVE COMMITTEE APPROVES THE EXECUTIVE DIRECTOR'S COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUST -90,282. CHANGE IN ACTUARIAL VALUE OF GIFT ANNUITIES -3,044. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO THE OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS.