2011-11-03T16:38:34-05:00 2011-06-30 BAKER TILLY VIRCHOW KRAUSE LLP 225 S 6TH ST STE 2300 MINNEAPOLIS MN 55402 990 2010-07-01 510147653 MINNESOTA ZOO FOUNDATION MINN 9524319237 13000 ZOO BLVD APPLE VALLEY MN 55124 MELISSA LINDSAY 9524319237 2011-10-19 1 LAWRENCE H MOHR CPA 6128764500 2011-10-27 2010 2016-03-07 17:11:31Z MELISSA LINDSAY 13000 ZOO BLVD APPLE VALLEY MN 55124 5559153 0 X WWW.MNZOO.ORG X 1974 MN THE MINNESOTA ZOO FOUNDATION'S PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE MINNESOTA ZOO. 31 31 13 32 0 0 2882484 4625777 0 0 83283 76906 351500 497502 3317267 5200185 3390659 4098272 0 0 709731 764729 0 0 184404 611978 388163 4712368 5251164 -1395101 -50979 5571528 5745983 112814 134926 5458714 5611057 THE MINNESOTA ZOO FOUNDATION'S PRIMARY PURPOSE IS TO RAISE FUNDS FOR THE MINNESOTA ZOOLOGICAL GARDEN. 0 0 4361406 4041874 PROVIDED GRANTS TO THE MINNESOTA ZOOLOGICAL GARDEN TO SUPPORT THE ZOO'S CONSERVATION AND EDUCATION MISSION. 56398 56398 PROVIDED GRANTS TO SUPPORT ZOO RELATED CONSERVATION AND EDUCATION ACTIVITIES AROUND THE WORLD. 4417804 1 1 0 1 0 0 0 0 1 0 0 0 1 0 1 1 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 1 0 1 17 0 1 13 1 0 0 0 0 0 1 1 0 0 0 0 X 31 31 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 MICHAEL PARISH 2.00 X X 0 0 0 TED CHRISTIANSON 2.00 X X 0 0 0 MICHAEL HAPPE 2.00 X X 0 0 0 SUSAN MORISATO 2.00 X X 0 0 0 BARBARA AIKEN-ALI 1.00 X 0 0 0 RENEE BURKE 1.00 X 0 0 0 SUSAN SLATTERY BURKE 1.00 X 0 0 0 BRUCE CORDS 1.00 X 0 0 0 KEVIN CRUDDEN 1.00 X 0 0 0 ANDY DAHL 1.00 X 0 0 0 TRICIA DIRKS 1.00 X 0 0 0 JOHN ERICKSON 1.00 X 0 0 0 GARY FINK 1.00 X 0 0 0 ERIC GALLER 1.00 X 0 0 0 JOHN GAPPA 1.00 X 0 0 0 JIM HANSON 1.00 X 0 0 0 LESLIE HOLMAN 1.00 X 0 0 0 SUSAN JOHNSON 1.00 X 0 0 0 CHARLENE JUNDT 1.00 X 0 0 0 JOE KALKMAN 1.00 X 0 0 0 ROSS KRAMER 1.00 X 0 0 0 DANA LINDSAY 1.00 X 0 0 0 JIM MAYER 1.00 X 0 0 0 GREG MILLER 1.00 X 0 0 0 LENI MOORE 1.00 X 0 0 0 CASSANDRA ORDWAY 1.00 X 0 0 0 SUSAN GRANT PALOMBO 1.00 X 0 0 0 JOHN ROWE 1.00 X 0 0 0 PAUL RUNICE 1.00 X 0 0 0 DIANE SCHMIDT 1.00 X 0 0 0 MICHELE SIT 1.00 X 0 0 0 LEE EHMKE 1.00 X 0 0 0 MELISSA LINDSAY 40.00 X 105712 0 21749 MELINDA CONNESS 40.00 X 52411 0 2843 KIM BOWMAN 40.00 X 61250 0 5671 158123 0 24592 1 0 0 0 0 7641 4618136 230216 4625777 62331 62331 167482 152907 14575 14575 14575 611882 7641 206061 405821 405821 36731 36731 36731 MISCELLANEOUS REVENUE 900099 54950 54950 54950 5200185 0 0 574408 4079758 4079758 18514 18514 182715 29052 127352 26311 468435 74481 326499 67455 11960 1902 8336 1722 55707 8857 38828 8022 45912 7300 32001 6611 1210 1210 33534 33534 65000 65000 11456 11456 70418 37278 18367 14773 91544 23687 23877 43980 1520 1520 4257 677 2967 613 13092 2201 9026 1865 1418 1418 8943 1422 6233 1288 SPECIAL EVENTS 57208 57208 0 BANK AND MERCHANT FEES 12105 3398 5630 3077 DUES & SUBSCRIPTIONS 8364 6113 1845 406 DONOR RECOGNITION 7553 870 6683 MISCELLANEOUS 511 81 356 74 30 5 21 4 5251164 4417804 648956 184404 659666 871927 502715 1254284 2797908 1626265 12746 24894 465857 639860 85823 1132636 1242930 5571528 5745983 112814 134926 112814 134926 X 942705 1206553 2946571 2702967 1569438 1701537 5458714 5611057 5571528 5745983 X -50979 203322 X X 0 1 1 X 0 X X 0 0 0 MINNESOTA ZOO 416007162 6 1 1 1 4041874 1 4041874 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 65000 0 0 65000 0 1697413 21805 265993 51118 1934093 1549027 40780 107606 1697413 1573518 37300 -61791 1549027 0.88000 0.12000 1 0 0 BENEFICIAL INTEREST IN PERPETUAL TRUST 1242930 1242930 5200185 5251164 -50979 93028 110294 203322 152343 5529772 93028 19925 110294 223247 5306525 11456 -117796 -106340 5200185 5377429 19925 117796 137721 5239708 11456 11456 5251164 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. 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: THE FOUNDATION IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND MINNESOTA STATUTE 290.05. IT HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER THE INTERNAL REVENUE CODE AND CHARITABLE CONTRIBUTIONS BY DONORS ARE TAX DEDUCTIBLE. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECT TO TAXATION. 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 YEAR 2011. OPEN TAX YEARS SUBJECT TO EXAMINATION BY U.S. AND STATE TAXING AUTHORITIES ARE FOR THE YEARS 2008 TO 2010, WHICH STATUTES EXPIRE IN 2011 TO 2013, RESPECTIVELY. PART XI, LINE 8 - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUST 110,294. PART XII, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN TRUST 110,294. PART XII, LINE 4B - OTHER ADJUSTMENTS: OTHER EXPENSES FROM SPECIAL EVENTS -206,061. DIRECT BENEFIT EXPENSES 88,265. PART XIII, LINE 2D - OTHER ADJUSTMENTS: OTHER EXPENSES FROM SPECIAL EVENTS 117,796. 1 SUB-SAHARAN AFRICA 0 0 GRANTS TO RECIPIENTS CONSERVATION 12450 EUROPE (INCLUDING GREENLAND & ICELAND) 0 0 GRANT TO RECIPIENTS CONSERVATION 6064 0 0 0 18514 0 18514 EUROPE (INCLUDING ICELAND & GREENLAND) ANIMAL CONSERVATION 6064 WIRE TRANSFER BOOK SUB-SAHARA AFRICA ANIMAL CONSERVATION 9750 WIRE TRANSFER BOOK 3 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 523509 3171 520338 53152 1000 95355 BREW AT THE ZOO 45060 45060 15069 4050 6 50954 4470 46484 12435 25000 619523 7641 611882 80656 1000 124405 206061 405821 36731 0 36731 36731 MN 1 0 1 0 1.00000 MEGAN HARD 13000 ZOO BLVD APPLE VALLEY MN 55124 0 MEGAN HARD SPECIAL EVENT COORDINATOR X 0 1 MINNESOTA ZOO 13000 ZOO BOULEVARD APPLE VALLEY MN 55124 416007162 3752015 289859 FAIR MARKET VALUE SUPPLIES AND EQUIPMENT OPERATIONS AND CAPITAL PROJECTS UNIVERSITY OF MINNESOTA 101 PLEASANT STREET SE MINNEAPOLIS MN 55455 416007513 10000 MN BASED WILDLIFE PROJECTS 2 2 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. ROSS KRAMER BOARD MEMBER 65000 ROSS KRAMER IS A PARTNER IN THE FIRM MESSERLI AND KRAMER. MESSERLI AND KRAMER PROVIDES ADVOCACY SERVICES TO THE MINNESOTA ZOO FOUNDATION. THE MINNESOTA ZOO FOUNDATION PAID $65,000 TO MESSERLI AND KRAMER FOR THESE SERVICES. THE TRANSACTION WAS CONDUCTED IN THE NORMAL COURSE OF BUSINESS. 0 X 2 31281 FAIR MARKET VALUE X ZOO OPERATIONS 22 221029 FAIR MARKET VALUES X EVENT SUPPLIES 7 9187 FAIR MARKET VALUES 1 0 1 0 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 5: NET UNREALIZED GAINS ON INVESTMENTS: 93,028. CHANGE IN BENEFICIAL INTEREST IN TRUST 110,294. TOTAL TO FORM 990, PART XI, LINE 5: 203,322. FORM 990, PART XI, LINE 2C THE OVERSIGHT AND SELECTION PROCESS HAS NOT CHANGED FROM PRIOR YEAR. MINNESOTA ZOO 13000 ZOO BOULEVARD APPLE VALLEY MN 55124 416007162 ZOO MN LINE 6 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 MINNESOTA ZOO B 4041874 FAIR MARKET VALUE MINNESOTA ZOO O 11679 FAIR MARKET VALUE