2024-04-25T11:49:37-05:00 2023-06-30 341874260 CBIZ MHM LLC 700 West 47th Street Suite 1100 Kansas City MO 64112 990 2022-07-01 593216472 Lowry Park Zoo Endowment Foundation Inc LOWR 8139358552 1101 West Sligh Avenue Tampa FL 33604 Dick Stohler Chair 8139358552 2024-04-24 1 Dick Stohler XXX-XX-XXXX 1 LISA BURKE P00220718 8169455500 2024-04-24 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z Dick Stohler 1101 West Sligh Avenue Tampa FL 33604 3927761 0 X zootampa.org X 1993 FL Provide support for operations and programs offered by the Lowry Park Zoological Society of Tampa. 5 5 0 5 0 0 46052 0 0 0 1610212 686141 -48735 35946 1607529 722087 917755 894366 0 0 0 0 60000 60000 62960 74043 96215 1051798 1050581 555731 -328494 20104411 21524582 0 0 20104411 21524582 Provide support for operations and programs offered by the Lowry Park Zoological Society of Tampa. 0 0 894366 894366 Provided support for operations and programs offered by the Lowry Park Zoological Society of Tampa. 894366 1 0 0 0 0 0 0 0 0 1 0 1 0 1 0 1 1 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 4 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 5 5 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 0 0 0 0 FL X Karen Jubrail 8139358552 1101 West Sligh Ave Tampa FL 33604 Richard Dick Stohler Chair 1.00 0.00 X X 0 0 0 Elizabeth Fowler Secretary 1.00 0.00 X X 0 0 0 Liz Dimmitt Treasurer 1.00 0.00 X X 0 0 0 Caroline Bet Snyder Director 1.00 0.00 X 0 0 0 Stacy Miller Director 1.00 0.00 X 0 0 0 Joseph Couceiro CEO 0.50 40.00 X 0 421393 34860 Karen Jubrail CFO 2.00 40.00 X 0 211326 16450 Mark Haney CAO 2.00 40.00 X 0 186087 15336 0 818806 66646 0 0 1 0 0 695082 695082 3196733 3205674 -8941 -8941 -8941 Investment Income: KML Properties 900099 35946 35946 35946 722087 0 0 722087 894366 894366 2960 2960 28226 28226 60000 60000 62520 62520 100 100 UBI Tax 2409 2409 1050581 894366 93255 62960 43185 19340 16749519 18069905 897148 1135034 2414559 2300303 20104411 21524582 0 0 X 13158565 14300132 6945846 7224450 20104411 21524582 20104411 21524582 X -328494 1723391 25274 X X 0 1 X 0 0 X X 1 Lowry Park Zoological Society of Tampa Inc 592328289 7 1 894366 0 1 894366 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 19740139 0 2422286 988061 21174364 23459190 46052 -2770186 994917 19740139 18583453 33866 5862512 1020641 23459190 20795679 15784 -238036 1989974 18583453 20987119 115620 764448 1071508 20795679 0.65881 0.25406 0.08713 1 0 0 KML Properties LLC 350218 C Commonfund Capital Partners VIII, LP 754968 C Common Fund IX 29848 C 1135034 Beneficial interest in assets held by others 526344 Notes receivable from affiliate 1773959 2300303 X 2336603 1723391 25274 1748665 587938 62520 71629 134149 722087 988061 0 988061 62520 62520 1050581 Part V, Line 4: The Foundation's endowment consists of individual named funds established for a variety of purposes. Its endowment includes donor-restricted endowment funds and funds designated by the Board of Directors to function as endowments. The Foundation has adopted investment and spending policies for endowment assets that attempt to provide a predictable stream of funding to Society programs supported by the endowment while seeking to maintain the purchasing power of the endowment assets. The Foundation has a policy of distributing up to 5% of the three year average of prior fiscal year-end market values of investments, with the overall goal to provide funding for the operation and support of Lowry Park Zoological Society of Tampa, Inc. Part X, Line 2: The Foundation has received determination of tax exempt status from the Internal Revenue Service under Code Section 501(c)(3), and consequently, the earnings of the Foundation are not taxed. Additionally, the Foundation is not classified as a private foundation and grantors and donors' gifts are considered charitable contributions for income tax purposes. As described in Note 1(a), the Foundation is the sole member of Foundation, LLC. Foundation, LLC is an entity that is disregarded from its sole member for income tax purposes, and as such, the assets, liabilities and operations of the Foundation, LLC are included directly with the Foundation for income tax purposes. Additionally, as described in Note 5, the Foundation, LLC is a 25% member in KML Properties, LLC ("KML, LLC"). KML, LLC is an entity treated as a partnership for income tax purposes, where income taxes are the responsibilities of its members. Neither the operations of Foundation, LLC nor the operations attributable to the 25% member interest in KML, LLC are subject to federal or state income taxes, due to the Foundation's status under Internal Revenue Code Section 501(c)(3). Accordingly, the Foundation does not include a provision for federal or state income taxes. The Organization follows Accounting Standards Codification ("ASC") Topic 740, Income Taxes. A component of this topic prescribes a recognition and measurement standard for uncertain tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Organization's policy is to recognize interest and penalties associated with tax positions under this standard as a component of income tax expense, and none were recognized since there was no material impact of the application of this standard for the years ended June 30, 2023 and 2022. The Organization's information returns are open to Internal Revenue Service examination for the 2019 tax year ended June 30, 2020 and all subsequent years. Part XI, Line 2d - Other Adjustments: Change in beneficial interest assets 25,274. Part XI, Line 4b - Other Adjustments: Interest income 71,629. X 1 Duncan Philanthropy Group 2724 Burning Tree Lane Clearwater FL 33761 See Part IV 0 455000 60000 395000 455000 60000 395000 FL Schedule G, Part I, Line 2b (ii): The Duncan Philanthropy Group advises both the Endowment Foundation and the Lowry Park Zoological Society of Tampa on strategy development and major gift processes. Consultative services helped to generate the contributions recognized by the Foundation and the Lowry Park Zoological Society of Tampa during fiscal 2023. Gross receipts reported on Part I, line 2b, column (iv) represent the contributions recognized by both the Foundation and Lowry Park Zoological Society of Tampa. 1 Lowry Park Zoological Society of Tampa 1101 West Sligh Ave Tampa FL 33604 592328289 501(C)(3) 894366 0 N/A N/A General support for Lowry Park Zoological Society of Tampa 1 0 Part I, Line 2: Procedures for monitoring the use of grant funds: The Organization's sole purpose is to provide general support for the Lowry Park Zoological Society of Tampa (Society). The Organization's directors communicate regularly with directors and officers of the Society and review the associated Form 990 to ensure that grants are used for proper purposes. 0 0 0 0 0 0 0 0 0 Joseph Couceiro CEO 0 318797 0 98325 0 4271 0 9150 0 25710 0 456253 0 0 Karen Jubrail CFO 0 182787 0 27685 0 854 0 6493 0 9957 0 227776 0 0 Mark Haney CAO 0 159926 0 25473 0 688 0 5735 0 9601 0 201423 0 0 Part I, Line 3 Compensation of the CEO, CFO, and CAO is determined by the Lowry Park Zoological Society of Tampa (Society), a related 501(c)(3) organization. The Society utilizes each of the methods listed, with the exception of written employment contract as defined in the form instructions, to establish compensation. Form 990, Part VI, Section A, line 6 The Corporation shall have one member, which shall be the Lowry Park Zoological Society of Tampa, Inc. (EIN 59-2328289). Form 990, Part VI, Section A, line 7a The member shall elect directors to succeed those directors whose terms have expired, such directors to hold office for three years. Form 990, Part VI, Section B, line 11b An exact copy of Form 990 that is filed with the Internal Revenue Service is reviewed by all voting board members prior to filing. Form 990, Part VI, Section B, line 12c Immediate notification is required of all persons covered under the conflict of interest policy regarding the transaction in question. Additionally, annual disclosure forms must be provided by persons covered under the conflict of interest policy to document any potential conflicts of interest. Persons covered under the conflict of interest policy include: (a) Responsible persons (officers, employees, and members of the board of directors); and (b) Family members of responsible persons (child, parent, spouse, sister, brother, domestic partner, spouse of a child, or spouse of a brother or sister). The chair of the board is to be notified of any conflict arising under the policy (or, in the event the chair of the board is involved in the potential conflict of interest, then the chair of the committee is to be notified). The board determines whether there are conflicts of interest, and the committee reviews such determinations. Persons with a potential conflict of interest are prohibited from participating in the board's deliberation and review process involving the potential conflict of interest. Form 990, Part VI, Section B, line 15 Compensation of the CEO, CFO, and CAO is determined by the Lowry Park Zoological Society of Tampa (Society), a related 501(c)(3) organization; therefore this question is answered "No" in accordance with the form instructions. Compensation is set by the Society as described below. The Human Capital Committee ("HC Committee") assists the Board in: (1) overseeing the overall strategic human capital goals and strategies, practices, and philosophy of the Society, (2) reviewing, approving, monitoring, and administering incentive compensation for key employees and other employee benefit and welfare plans of the Society, and (3) discharging its responsibilities relating to the compensation of the Society's Chief Executive Officer (the "CEO"), other officers who are employees of the Society, and any other executive who the Committee determines to be a "disqualified person," as defined in Section 4958(f)(1) of the Internal Revenue Code of 1986, as amended (collectively, the "Key Executives"). The HC Committee meets at least twice each fiscal year. The last meeting was on March 3, 2023. Form 990, Part VI, Section C, line 19 The board makes its governing documents and financial statements available to the general public upon request by calling (813) 935-8552. Form 990, Part XI, line 9: Change in beneficial interest assets 25,274. Form 990, Part XII, Line 2c: The board assumes responsibility for the oversight of the financial statement audit and selection of the independent accountant. These processes have not changed from previous years. Lowry Park Zoo Endowment Foundation Holdings LLC 1101 West Sligh Ave Tampa FL 33604 464384446 Investment holdings FL 35946 350218 Lowry Park Zoo Endowment Foundation Inc Lowry Park Zoological Society of Tampa 1101 West Sligh Ave Tampa FL 33604 592328289 Operation of ZooTampa at Lowry Park in Tampa, FL FL 501(c)(3) Line 7 N/A 0 KML Properties LLC 9800 4th St N Suite 204 St Petersburg FL 33701 462939820 Rental real estate FL N/A Excluded 29427 382510 0 0 0.25000 0 1 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0