2013-10-12T14:30:44-05:00 2012-12-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2012-01-01 436048888 Friends of the Zoo Inc of Kansas City MO % LINDA FALK FRIE 8165135800 6800 ZOO DRIVE Suite KANSAS CITY MO 64132 LINDA FALK 8165135800 2013-11-15 true Michael J Engle 8162216300 2012 2016-02-25 16:41:14Z KANSAS CITY ZOO RANDY WISTHOFF 6800 ZOO DRIVE KANSAS CITY MO 64132 27183045 false X WWW.KANSASCITYZOO.ORG X 1959 MO AS A PRIVATE NON-PROFIT, THE KANSAS CITY ZOO'S VISION STATEMENT IS TO BE THE MOST FAMILY FRIENDLY ZOO IN THE COUNTRY ANCHORING KANSAS CITY AS THE KID "EDU-TAINMENT" CAPITAL OF THE MIDWEST. 35 35 445 210 0 0 6213978 15881150 6109237 7742509 147063 188901 1732618 1880828 14202896 25693388 5000 0 0 0 7164051 7940027 30605 30783 462405 7315170 8931393 14514826 16902203 -311930 8791185 6190985 14482530 2600533 1870557 3590452 12611973 X SEE SCHEDULE O false false 7313532 0 0 SEE SCHEDULE O 6145438 0 9302123 SEE SCHEDULE O 1552200 0 302256 SEE SCHEDULE O 15011170 true true false true false false false false false true false false false false false true true false false false true false false true true false false false false true false false false false false false false false true false false false false false false false false true 150 0 true 445 true false false false false false true true false false false false X 35 35 false false false false false false false true true false false true true true true true false true true false X LINDA FALK 8165135800 6800 ZOO DRIVE KANSAS CITY MO 64132 BILL CRANDALL 2.0 X X MARK BRYANT - TERM EXP 1012 2.0 X X MICHAEL FALK - RESIGNED 812 2.0 X X DEBBY BALLARD 2.0 X X ELIZABETH BLAIR 1.0 X RICK BOESHAAR 1.0 X SHARON CLEAVER 1.0 X JOANNE COLLINS 1.0 X KAREN DIXON 1.0 X WESLEY FIELDS 1.0 X JANIS FRANCIS 2.0 X X ANDY FROMM 1.0 X REV DAVID GILMORE 1.0 X JAMES RINE 1.0 X HAYLEY HANSON 2.0 X X GAYLE KRIGEL - TERM EXP 1012 1.0 X TODD LASALA 1.0 X JOE MONELLO 1.0 X FORD NELSON - DECEASED 1112 1.0 X JEANETTE PRENGER 1.0 X KATHY SMITH - TERM EXP 1012 1.0 X JONATHON THOMAS-TERM EXP 1012 1.0 X TOM WAGGONER 1.0 X JEAN WAGNER 1.0 X TOM WRIGHT 1.0 X CHUCK CAISLEY 1.0 X MEG CONGER - RESIGNED 0512 1.0 X THELMA CRAWFORD 1.0 X PAT MURPHY 1.0 X DEAN RODENBROUGH 1.0 X CICI ROJAS 1.0 X MARY SALLEE 1.0 X MARK MCHENRY 1.0 X JOAN GLAZER 1.0 X HOWARD JACOBSON 1.0 X MARK KILLEN 1.0 X SAL MONTALBANO 1.0 X NIKKI NEWTON 1.0 X YVETTE MICELI 1.0 X 0 0 0 DAVID YEAMANS 1.0 X 0 0 0 ALLEN DILLINGHAM 1.0 X 0 0 0 CINDY CIRCO 1.0 X 0 0 0 RANDY WISTHOFF 40.0 X 259687 100254 GENE HOWE 40.0 X 64122 9154 LINDA FALK 40.0 X 45804 3967 GEOFFREY HALL 40.0 X 78910 2292 448523 0 115667 1 false true false BOWMAN BOWMAN NOVICK ARCHITECT FEES 1218825 MCKKINZIE CONSTRUCTION CONSTRUCTION 368006 JE DUNN CONSTRUCTION CONSTRUCTION 188855 NATURAL ENCOUNTERS BIRD SHOW 185700 OMNI EMPLOYMENT HR CONSULTING 145797 6 655160 8834478 6391512 110204 15881150 MEMBERSHIP DUES 713990 1822007 1822007 ZOO ADMISSIONS 713990 3273324 3273324 ZOO EDUCATION 713990 302356 302356 ANIMAL RIDE SALES 713990 91736 91736 OTHER PROGRAM RIDES 713990 1676269 1676269 576817 576817 7742509 122528 122528 0 0 0 0 0 66373 66373 66373 66373 252821 655160 317199 -64378 -64378 0 3034428 1172458 1861970 1861970 MISCELLANEOUS REVENUE 900099 83236 83236 83236 25693388 9604479 207759 0 0 0 0 564190 564190 0 5909577 5485056 175553 248968 64636 55761 6344 2531 896959 842702 66985 -12728 504665 435368 49536 19761 0 77227 4762 72465 41572 41572 0 30783 30783 0 855199 823832 23944 7423 963383 778973 128361 56049 1052170 786663 189769 75738 119816 119816 0 843681 843681 28825 24495 25 4305 0 100054 42235 49328 8491 8736 8736 0 0 205147 197992 7155 BUILDING AND EQUIP PURCHASES 3323442 3323442 REPAIRS AND MAINTENANCE 538306 538306 ANIMAL FOOD 492900 492900 VISITOR COST OF SALES 99837 99837 181098 106613 53401 21084 16902203 15011170 1428628 462405 150235 504083 0 5126227 690750 3136500 291527 25818 0 0 0 0 0 0 177479 222077 105761 142546 0 4775233 5325279 0 0 0 0 0 0 0 0 6190985 14482530 869555 1624144 0 0 232133 236084 0 0 0 0 0 0 60000 0 1438845 10329 0 0 2600533 1870557 X -1502064 3713415 4550937 8175587 541579 722971 3590452 12611973 6190985 14482530 8791185 230336 X false true X true false X 7780611 6477926 5875731 6213978 15881150 42229396 0 0 7780611 6477926 5875731 6213978 15881150 42229396 1320135 40909261 129648 106027 104918 142484 122528 605605 0 562696 678254 113727 74001 83236 1511914 44346915 36835019 0.92248 0.91567 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 16902203 16902203 995110 248778 875741 995110 1870851 2806277 713764 0 713764 218935 248778 467713 701570 0 0 4696454 783902 405129 12400 23107 5849978 4668502 202500 -150823 5482 18243 4696454 4106641 209563 380602 4578 23726 4668502 3318724 31568 780287 34 23904 4106641 4685564 13479 -1359602 20717 3318724 0.28320 0.12360 0.59320 false false 0 0 27413381 230336 1489657 1719993 25693388 25693388 18391860 1489657 1489657 16902203 16902203 INTENDED USE OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4 THE FUNDS PROVIDE FOR STAFF DEVELOPMENT, EMERGENCY PURPOSES AND TO ASSIST IN FUNDING FUTURE OPERATING EXPENSES. UNCERTAIN TAX POSITIONS DISCLOSURE SCHEDULE D, PART X, LINE 2 MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. OTHER REVENUE RECONCILIATION FORM 990, SCHEDULE D, PART XI, LINE 2D FUNDRAISING EVENT EXPENSES $ 317,199 COGS OF INVENTORY 1,172,458 ----------- $ 1,489,657 OTHER EXPENSE RECONCILIATION FORM 990, SCHEDULE D, PART XII, LINE 2D FUNDRAISING EVENT EXPENSES $ 317,199 COGS OF INVENTORY 1,172,458 ----------- $ 1,489,657 Sub-Saharan Africa Program Services EDUCATION 12319 East Asia and the Pacific Program Services MEMBERSHIP 14351 26670 26670 false false false false false false MONITORING USE OF GRANT FUNDS SCHEDULE F, PART I, LINE 2 GRANTS ARE MADE TO THE EQUIVALENT OF UNITED STATES TAX EXEMPT ORGANIZATIONS THAT ARE WELL KNOWN THROUGHOUT THE ZOO COMMUNITY AND THROUGH THE AMERICAN ZOO ASSOCIATION IN SUPPORT OF THEIR CONSERVATION EFFORTS. X X X X X X X true HARTSOOK COMPANIES CAPITAL CAMPAIGN false 1705235 30783 1674452 1705235 30783 1674452 JAZZOO 830816 592120 238696 93037 22536 17302 109485 KID'S JAZZOO 77165 63040 14125 14785 13933 13168 32953 0 907981 655160 252821 107822 36469 30470 142438 317199 -64378 X true true X X X X X false true false true false false false false false RANDY WISTHOFF 226364 26224 7099 88098 12156 359941 TRAVEL FOR COMPANIONS SCHEDULE J, PART I, LINE 1A $6,600 WAS PAID FOR BARB WISTHOFF TO ASSIST RANDY WISTHOFF TO AUSTRALIA FOR THE WAZA CONFERENCE, AND TO AFRICA, AS TOUR GUIDE. THIS ENTIRE AMOUNT WAS TREATED AS TAXABLE COMPENSATION TO RANDY WISTHOFF. SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN SCHEDULE J, PART I, LINE 4B FRIENDS OF THE ZOO, INC. HAS A 457(F) DEFERRED COMPENSATION AGREEMENT WITH RANDY WISTHOFF, THE PRESIDENT/CEO/ZOO DIRECTOR. UNDER THE AGREEMENT, THE ORGANIZATION IS REQUIRED TO MAKE AN ANNUAL PAYMENT OF $18,750 PER YEAR BEGINNING JANUARY 5, 2009 AND CONTINUING THROUGH THE LIFE OF THE CONTRACT. COMPENSATION CONTINGENT ON THE REVENUES OF THE ORGANIZATION SCHEDULE J, PART I, LINE 5A FRIENDS OF THE ZOO, INC. PAID A BONUS TO RANDY WISTHOFF, PRESIDENT/CEO/ZOO DIRECTOR AS PER THE TERMS OF RANDY'S EMPLOYMENT AGREEMENT. X LIGHTING EQUIPMENT 1 15000 DONOR VALUE X FOOD & BEVERAGES 6 64500 DONOR VALUE X DRINK TRAYS & CHIPS 1 9000 DONOR VALUE X TRASH, PORTA POTTYS & RECYCLING 1 3000 DONOR VALUE X ENRICHMENT ITEMS 3 10851 DONOR VALUE X ANIMAL FOOD 4 93 DONOR VALUE X TREES & SHRUBS 1 24 DONOR VALUE X BOOKS AND SUPPLIES 16 1736 DONOR VALUE X SCULPTURE 1 6000 DONOR VALUE false false false NUMBER OF CONTRIBUTIONS SCHEDULE M, PART I, COLUMN B THE NUMBERS IN COLUMN B REPRESENTS THE NUMBER OF CONTRIBUTIONS. ORGANIZATION'S MISSION FORM 990, PART III, LINE 1 THE MISSION OF THE KANSAS CITY ZOO IS TO CONSERVE AND PROVIDE ACCESS TO WILDLIFE TO ENTERTAIN AND EDUCATE OUR VISITORS IN ORDER TO INSTILL A RESPECT FOR NATURE BY: OFFERING OUTSTANDING, YEAR-ROUND, AFFORDABLE, HIGH-QUALITY GUEST EXPERIENCES; DEMONSTRATING THE DIVERSITY OF WILDLIFE; ENHANCING THE CARE AND SURVIVAL OF WILDLIFE THROUGH RESEARCH, EDUCATION AND CONSERVATION; OPERATING A FINANCIALLY SOUND ZOOLOGICAL PARK; OFFERING OUR EMPLOYEES A FUN, REWARDING WORK ENVIRONMENT; CONTRIBUTING TO THE CULTURAL LIFE OF THE KANSAS CITY COMMUNITY AND REGION; AND ACHIEVING FULL COMMUNITY SUPPORT. PROGRAM SERVICE ACCOMPLISHMENT FORM 990, PART III, LINE 4A ANIMAL HEALTH AND HUSBANDRY: INCLUDES THE CONSERVATION, RESEARCH AND CARE OF THE ZOO'S COLLECTION OF ANIMALS INCLUDING ANIMAL BREEDING, COLLECTION AND TRAINING PROGRAMS. MODERN ZOOS, INCLUDING THE KANSAS CITY ZOO, PROVIDE A MULTITUDE OF SERVICES AND ARE INSTRUMENTAL IN CONSERVATION AND REINTEGRATION EFFORTS, AND IN SOME CASES, REMAIN THE LAST REFUGE FOR SOME OF THE WORLD'S MOST ENDANGERED SPECIES. FEATURED AS ONE OF THE TOP 60 ZOOS IN THE UNITED STATES IN THE AMERICA'S BEST ZOOS BOOK BOASTING THE BEST AFRICAN, KANGAROO, AND CHIMP EXHIBITS, THE KANSAS CITY ZOO STRATEGICALLY PLANS ITS ANIMAL COLLECTION ACCORDING TO NATIONAL ACCREDITATION STANDARDS. PROGRAM SERVICE ACCOMPLISHMENT FORM 990, PART III, LINE 4B MEMBERSHIP PROGRAMS: THESE PROGRAMS SUPPORTS THE ZOO'S MISSION BY GAINING AND SUSTAINING NEW AND PREVIOUS SUPPORTERS AND PROVIDING THEM OPPORTUNITIES TO EXPAND THEIR KNOWLEDGE ABOUT THE ZOO'S MISSION. VOTED THE BEST KIDS ATTRACTION BY TOURISTS AND THE BEST FAMILY OUTING EVENT BY RESIDENTS, THE KANSAS CITY ZOO IS AN UNPLUGGED FAMILY ADVENTURE THAT PROVIDES A MULTITUDE OF SERVICES IN ADDITION TO OFFERING FUN AND EDUCATIONAL OPPORTUNITIES. FRIENDS OF THE ZOO(FOTZ) MEMBERSHIP PROGRAMS PROVIDE A YEAR LONG PASS TO ANIMAL EXPLORATION; GREAT DISCOUNTS ON DAILY AND EDUCATIONAL ACTIVITIES; AND OPPORTUNTIES FOR ONE ON ONE LEARNING. FOTZ MEMBERS ALSO SUPPORT THE FUTURE OF WILDLIFE BY PARTICIPATING IN THE CONSERVATION AND EDUCATION PROGRAMS. FOTZ MEMBERS BECOME PART OF A NETWORK OF OTHER ZOO ENTHUSIASTS WHO RECEIVE BENEFITS AT OVER 150 OTHER ZOOS AND AQUARIUMS THROUGH THE UNITED STATES. PROGRAM SERVICE ACCOMPLISHMENT FORM 990, PART III, LINE 4C EDUCATION AND VOLUNTEER PROGRAMS: EDUCATION AND VOLUNTEER PROGRAMS INTERPRET LIVING COLLECTIONS TO ATTRACT, INSPIRE AND ENABLE INDIVIDUALS, FAMILIES AND GROUPS FROM ALL WALKS OF LIFE TO ACT AND RESPOND POSITIVELY TO CONSERVATION AND OUR ENVIRONMENT. FROM DELIVERING FORMAL SCRIPTED PROGRAMMING AT THE ZOO TO ENTICING A VISITOR TO LEARN ABOUT ANIMALS THROUGH SELF-DIRECTED SIGNAGE, INTERACTIVE AND GRAPHICS, CONSERVATION EDUCATION IS THE KEY TO INSTILLING A SUSTAINED RESPECT FOR NATURE. CONSTANTLY CHANGING CURRICULUM HELP ENSURE CURRENT CONSERVATION MESSAGES AND PRACTICES STAY TIMELY AND ACCURATE. WITH THE CREATION OF OUR NEW ZOO LEARNING CENTER, LOCATED IN THE DERAMUS EDUCATION PAVILION, CONNECTING STUDENTS AND TEACHERS TO THE SCIENCE OF WILDLIFE CONSERVATION HAS BECOME MORE ACCESSIBLE AND RELEVANT. ENRICHING STUDENTS THROUGH NEW TECHNOLOGY AND HANDS ON INTERACTION ALLOWS NEW LEVELS OF CONSERVATION LITERACY AND CREATIVELY SHOWCASES OUR PROGRAMS AND APPROACHES. WE ALSO ENCOURAGE INFORMAL LEARNING AMONG STUDENTS OF ALL AGES, AS WELL AS HIGHLIGHTING FOR TEACHERS INNOVATIVE WAYS IN WHICH CONSERVATION APPROACHES CAN BE USED TO MEET FORMAL SCIENCE EDUCATION STANDARDS. VOLUNTEERS PLAY A TRANSFORMATIONAL ROLE IN PROVIDING EXCITING AND EDUCATIONAL EXPERIENCES FOR THE NEARLY 500,000 STUDENTS, TEACHERS AND ZOO VISITORS EACH YEAR. WHETHER YOU LIKE TO SHARE YOUR PASSION FOR WILDLIFE CONSERVATION WITH THE PUBLIC, HELP GUESTS FIND THEIR WAY, ASSIST WITH SPECIAL EVENTS, OR HELP OUT IN A MORE BEHIND-THE-SCENES CAPACITY, WE FIND THE PERFECT NICHE FOR OVER 1,000 VOLUNTEERS TO UTILIZE THEIR TALENTS AND TIME TO ENHANCE THEIR ZOO EXPERIENCE. PARENTS IN THE KANSAS CITY AREA BOASTED THAT KANSAS CITY ZOO HAD THE BEST DAY CAMP FOR BIG KIDS DURING NICKELODEON PARENTS' PICK. EDUCATION PROGRAMS RANGE FROM PRE-SCHOOL CLUBS TO SAFARI SLEEPOVERS. HANDS-ON EXPLORATION PROGRAMS ALLOW CHILDREN TO "BE A KEEPER" BY CLEANING EXHIBITS AND PUBLIC ANIMAL DEMONSTRATIONS. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER GATHERS INFORMATION TO PREPARE THE FORM 990 TAX RETURN. THIS INFORMATION IS THEN GIVEN TO AN INDEPENDENT ACCOUNTING FIRM WHO PREPARES AND REVIEWS THE FORM 990. THE INDEPENDENT ACCOUNTING FIRM THEN PROVIDES THE ORGANIZATION'S CFO AND CONTROLLER A DRAFT OF THE FORM 990 FOR COMMENTS AND APPROVAL. ONCE THE CFO, CONTROLLER, AND THE CPA FIRM APPROVE THE FORM 990, THE 990 IS THEN PRESENTED TO THE FINANCE COMMITTEE FOR ADDITIONAL COMMENTS AND APPROVAL. PRIOR TO FILING THE FORM 990, ALL GOVERNING BOARD MEMBERS RECEIVE A COPY OF THE 990 ALONG WITH A RESPONSE TIME FOR QUESTIONS AND COMMENTS. ALL ISSUES ARE RESOLVED AND THE FORM 990 IS FILED. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINES 12B & 12C ALL EMPLOYEES, WHEN HIRED, RECEIVE OUR EMPLOYEE HANDBOOK AND CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS AND KEY EMPLOYEES COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. EACH INDIVIDUAL IS ASKED TO FULLY DISCLOSE ANY AND ALL ACTUAL OR POTENTIAL CONFLICTS OF INTEREST OR RESPONSIBILITY WHETHER INDIVIDUAL, PERSONAL, OR BUSINESS RELATED. THE ANSWERS TO THESE QUESTIONNAIRES ARE COMPILED AND REVIEWED BY THE FINANCE COMMITTEE OF THE BOARD. ANY CONCERNS ARE REPORTED TO THE BOARD OF DIRECTORS AND ANY APPROPRIATE ACTION WOULD BE DETERMINED BY THE BOARD. DOCUMENT RETENTION AND DESTRUCTION POLICIES FORM 990, PART VI, SECTION B, LINE 14 THE ORGANIZATION HAS A DOCUMENTED RETENTION POLICY FOR THE FINANCE DEPARTMENT AND IS CURRENTLY WORKING ON AN ORGANIZATION WIDE POLICY. COMPENSATION REVIEW FORM 990, PART VI, SECTION B, LINES 15A & 15B LINE 15A: IN 2012 THE EXECUTIVE COMMITTEE CONDUCTED A SALARY REVIEW FOR THE PRESIDENT/CEO/ZOO DIRECTOR. THE REVIEW CONSISTED OF COMPARING THE COMPENSATION OF OTHER ZOO DIRECTORS, ANALYZING PERFORMANCE GOALS, AND PUTTING IN PLACE A REVISED EMPLOYMENT AGREEMENT. LINE 15B: THE PRESIDENT/CEO/ZOO DIRECTOR CONDUCTED A SALARY REVIEW FOR THE CFO AND COO. THE REVIEW CONSISTED OF COMPARING THE COMPENSATION OF SIMILAR POSITIONS AT COMPARABLE ORGANIZATIONS, REVIEW OF OTHER NON-FOR-PROFITS' FROM FORM 990 AND ANALYZING PERFORMANCE GOALS. THE SALARY REVIEW WAS THEN REVIEWED BY SOME OF THE BOARD MEMBERS WITH RELATED EXPERTISE. AVAILABILITY OF DOCUMENTS FORM 990, PART VI, SECTION C, LINE 19 FRIENDS OF THE ZOO, INC. MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING THE BOARD OF DIRECTOR'S MEETINGS. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST.