2013-10-28T16:21:15-05:00 2013-06-30 390859910 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2012-07-01 510147653 MINNESOTA ZOO FOUNDATION MINN 9524319237 13000 ZOO BLVD APPLE VALLEY MN 55124 MELISSA LINDSAY 9524319237 2013-10-24 1 LAWRENCE H MOHR CPA P00447603 6128764500 2013-10-24 2012 2016-02-25 16:41:14Z MELISSA LINDSAY 13000 ZOO BLVD APPLE VALLEY MN 55124 4654465 0 X WWW.MNZOO.ORG X 1974 MN THE MINNESOTA ZOO FOUNDATION'S PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE MINNESOTA ZOO. 27 27 10 31 0 0 2304220 3429448 0 0 154863 76999 295724 -147415 2754807 3359032 3105959 2437229 0 0 804881 784141 0 0 210752 285638 345507 4196478 3566877 -1441671 -207845 4199270 4193297 140257 221233 4059013 3972064 THE MINNESOTA ZOO FOUNDATION'S PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE MINNESOTA ZOOLOGICAL GARDEN. 0 0 2454718 2198789 PROVIDED GRANTS TO THE MINNESOTA ZOOLOGICAL GARDEN TO SUPPORT THE ZOO'S CONSERVATION AND EDUCATION MISSION. 238440 238440 PROVIDED GRANTS TO SUPPORT ZOO RELATED CONSERVATION AND EDUCATION ACTIVITIES AROUND THE WORLD. 2693158 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 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 16 1 1 10 1 0 0 0 0 0 1 1 0 0 0 0 X 27 27 0 0 0 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 CASSANDRA ORDWAY 2.00 0.00 X X 0 0 0 BARBARA AIKEN-ALI 2.00 0.00 X X 0 0 0 JIM MAYER 2.00 0.00 X X 0 0 0 TED CHRISTIANSON 2.00 0.00 X X 0 0 0 RENEE BURKE 2.00 0.00 X 0 0 0 SAMANTHA CAPEN MULDOON 2.00 0.00 X 0 0 0 JANIS CLAY 2.00 0.00 X 0 0 0 BRUCE CORDS 2.00 0.00 X 0 0 0 ANDY DAHL 2.00 0.00 X 0 0 0 CHAD DAYTON 2.00 0.00 X 0 0 0 TRICIA DIRKS 2.00 0.00 X 0 0 0 JOHN ERICKSON IV 2.00 0.00 X 0 0 0 ERIC GALLER 2.00 0.00 X 0 0 0 MIKE HAPPE 2.00 0.00 X 0 0 0 SUSAN JOHNSON 2.00 0.00 X 0 0 0 JOE KALKMAN 2.00 0.00 X 0 0 0 KATY MARVIN KIRCHNER 2.00 0.00 X 0 0 0 GAETAN LAMBIASE 2.00 0.00 X 0 0 0 TOM LINDELL 2.00 0.00 X 0 0 0 DANA LINDSAY 2.00 0.00 X 0 0 0 PAM MEIXELL 2.00 0.00 X 0 0 0 GREG MILLER 2.00 0.00 X 0 0 0 TIMOTHY MULCAHY 2.00 0.00 X 0 0 0 CHRIS PARISH 2.00 0.00 X 0 0 0 PAUL REPPENHAGEN 2.00 0.00 X 0 0 0 DAVID ROMANS 2.00 0.00 X 0 0 0 PAUL RUNICE 2.00 0.00 X 0 0 0 MELISSA LINDSAY 40.00 0.00 X 119281 0 15636 MELINDA CONNESS 40.00 0.00 X 71051 0 9475 KIM BOWMAN 40.00 0.00 X 105425 0 12442 295757 0 37553 2 0 0 0 0 534816 2894632 102243 3429448 33116 33116 1069131 1025248 43883 43883 43883 100135 534816 270185 -170050 -170050 22425 0 22425 22425 MISCELLANEOUS REVENUE 900099 210 210 210 3359032 0 0 -70416 2393422 2393422 11843 11843 31964 31964 207992 52497 137237 18258 427898 56876 284994 86028 25551 4395 16966 4190 73074 12569 48521 11984 49626 8536 32951 8139 970 970 38460 38460 65000 65000 13485 13485 25938 10792 3735 11411 74537 22575 19123 32839 6584 1041 4019 1524 24429 10821 9344 4264 8896 1530 5907 1459 BANK AND MERCHANT FEES 30008 1837 26420 1751 DONOR RECOGNITION 25822 2063 0 23759 BAD DEBT EXPENSE 22737 3911 15097 3729 DUES & SUBSCRIPTIONS 8641 1486 5738 1417 3566877 2693158 662967 210752 842388 0 254979 1150836 1009246 788280 12255 9248 811685 975550 88236 1180481 1269383 4199270 4193297 140257 170174 0 51059 140257 221233 X 976260 1011168 1333625 1062995 1749128 1897901 4059013 3972064 4199270 4193297 X -207845 34635 86261 X X 0 1 X 1 0 X 4702212 2882484 4625777 2304220 3429448 17944141 4702212 2882484 4625777 2304220 3429448 17944141 3164302 14779839 24177 47179 62331 95520 33116 262323 82523 528890 703563 540313 122770 1978059 20184523 0.73220 0.57460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 65000 0 0 65000 0 EXPLANATION OF LOBBYING ACTIVITIES: PART II-B, LINE 1: THE FOUNDATION PAYS A LOBBYIST TO REPRESENT THE MINNESOTA ZOO AND ITS INTEREST IN THE MINNESOTA CONGRESS. 1948619 -1209512 164093 26223 876977 1934093 110040 -54461 41053 1948619 1697413 21805 265993 51118 1934093 1549027 40780 107606 1697413 1573518 37300 -61791 1549027 0.00000 0.72000 0.28000 1 0 0 BENEFICIAL INTEREST IN PERPETUAL TRUST 1269383 1269383 CHARITABLE GIFT ANNUITY 51059 51059 X 3665553 34635 26419 359087 420141 3245412 13485 100135 113620 3359032 3752502 26419 272826 299245 3453257 13485 100135 113620 3566877 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: 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. NOTE IN PRIOR YEARS, THE ENDOWMENT BALANCE INCLUDED THE FOUNDATION'S BENEFICIAL INTEREST IN A PERPETUAL TRUST. FOR THE CURRENT YEAR, THERE WAS A CHANGE IN TREATMENT OF THE BENEFICIAL INTEREST IN PERPETUAL TRUST. IT WILL NOT BE INCLUDED IN THE ENDOWMENT BALANCE. THIS CHANGE IN TREATMENT IS REFLECTED AS A NEGATIVE ADJUSTMENT IN SCHEDULE D, PART V, LINE 1B. 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. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: IN ACCORDANCE WITH THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE FOUNDATION ADDRESSED THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE FOUNDATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERIT OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE FOUNDATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THERE WERE NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS OR RECORDED LIABILITIES DURING FISCAL YEARS 2013 AND 2012. OPEN TAX YEARS SUBJECT TO EXAMINATION BY U.S. AND STATE TAXING AUTHORITIES ARE FOR THE YEARS 2010 TO 2012, WHICH STATUTES EXPIRE IN 2013 TO 2015, RESPECTIVELY. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUST 88,902. DIRECT SPECIAL EVENTS EXPENSES 270,185. PART XI, LINE 4B - OTHER ADJUSTMENTS: DIRECT DONOR BENEFIT EXPENSES 100,135. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT SPECIAL EVENTS EXPENSES 270,185. CHANGE IN ACTUARIAL VALUE OF GIFT ANNUITIES 2,641. PART XII, LINE 4B - OTHER ADJUSTMENTS: DIRECT DONOR BENEFIT EXPENSES 100,135. 1 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS CONSERVATION 12123 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 GRANTS TO RECIPIENTS CONSERVATION 17341 SOUTH ASIA 0 0 GRANTS TO RECIPIENTS CONSERVATION 2500 0 0 0 0 0 0 31964 0 31964 EUROPE (INCLUDING ICELAND & GREENLAND) ANIMAL CONSERVATION 17341 WIRE TRANSFER/CHECK CASH SUB-SAHARAN AFRICA ANIMAL CONSERVATION 10000 WIRE TRANSFER/CHECK CASH 2 0 0 0 0 0 0 0 PROCEDURE FOR MONITORING GRANTS OUTSIDE THE U.S.: SCHEDULE F, PART I, LINE 2: ONCE THE GRANT HAS BEEN APPROVED, THE FUNDS ARE USED AT THE DISCRETION OF THE GRANTEE. BEASTLY BALL 467904 428829 39075 34274 45519 2500 90164 BREW AT THE ZOO 52825 29225 23600 18069 5000 6 114222 76762 37460 15513 59146 634951 534816 100135 34274 79101 7500 149310 270185 -170050 22425 0 22425 22425 MN 1 0 0 0 1.00000 MEGAN HARD 13000 ZOO BLVD APPLE VALLEY MN 55124 0 MEGAN HARD 2200 SPECIAL EVENT COORDINATOR X 0 1 MINNESOTA ZOO 13000 ZOO BOULEVARD APPLE VALLEY MN 55124 416007162 501(C)(3) 2163890 34899 FAIR MARKET VALUE SUPPLIES AND EQUIPMENT OPERATIONS AND CAPITAL PROJECTS ASSOCIATION OF ZOOS AND AQUARIUMS 8403 COLESVILLE ROAD SUITE 710 SILVER SPRING MD 20910 550526930 501(C)(3) 5000 STAND UP FOR ZOOS & AQUARIUMS CAMPAIGN WILDLIFE CONSERVATION SOCIETY 2300 SOUTHERN BLVD BRONX NY 104601099 131740011 501(C)(3) 111394 TIGER CONSERVATION CAMPAIGN AND BROWN BEAR RESEARCH 3 0 WILDLIFE AND ECOSYSTEM CONSERVATION GRANTS 7 11843 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: THE MINNESOTA ZOO FOUNDATION DOES NOT REQUIRE ANY FOLLOW-UP FROM GRANT RECIPIENTS. X 1 26000 FAIR MARKET VALUE X 13 67149 FAIR MARKET VALUE X FLAT SCREEN MONITORS 1 80 FAIR MARKET VALUES X EVENT SUPPLIES 2 3000 FAIR MARKET VALUES X CASES OF RYKRISP 1 2214 FAIR MARKET VALUES X 20 TONS OF SODIUM CHLORIDE 1 3800 FAIR MARKET VALUES 0 0 1 0 METHOD FOR DETERMINING NUMBER OF CONTRIBUTORS: PART I, COLUMN (B): THE NUMBER DISCLOSED IN PART I, COLUMN B REPRESENT THE NUMBER OF DONORS, NOT THE NUMBER 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 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 SPIRIT OF THIS POLICY. TRUSTEES OR SENIOR STAFF WHO HAVE DECLARED OR BEEN FOUND TO 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. FOR ALL OTHER EMPLOYEES, THE EXECUTIVE DIRECTOR REVIEWS AND APPROVES COMPENSATION BASED OFF OF COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN TRUST 88,902. CHANGE IN ACTUARIAL VALUE OF GIFT ANNUITIES -2,641. FORM 990, PART XII, LINE 2C THERE WERE NO CHANGES TO THE OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS.