2024-10-07T11:30:49-05:00 2023-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2023-01-01 340816490 CLEVELAND ZOOLOGICAL SOCIETY CLEV 2166353368 3900 WILDLIFE WAY CLEVELAND OH 44109 SARAH CRUPI CEO 2166353368 2024-09-06 1 0 MICHAEL B KLEIN CPA P00359504 2168317171 2024-09-06 2023 2024-10-15 13:58:12Z SARAH CRUPI 3900 WILDLIFE WAY CLEVELAND OH 44109 18028064 0 X WWW.CLEVELANDZOOSOCIETY.ORG X 1957 OH CONNECTING PEOPLE WITH WILDLIFE 46 46 26 55 0 0 13455152 9336233 0 3115685 386311 876743 111391 -4368 13952854 13324293 7546067 4399751 0 0 1734523 1864931 0 0 1421632 1061393 1431314 10341983 7695996 3610871 5628297 30703125 35448440 8962540 6806929 21740585 28641511 THE CLEVELAND ZOOLOGICAL SOCIETY IS THE NONPROFIT PARTNER OF CLEVELAND METROPARKS ZOO, COMMITTED TO RAISING AWARENESS OF THE ZOO AS A COMMUNITY PRIORITY AND CIVIC ASSET; SECURING PRIVATE SUPPORT FOR THE ZOO; AND GIVING MEMBERS AND DONORS GREAT VALUE FOR THEIR INVESTMENT. 0 0 4246559 3043343 3115685 WE EXCEEDED OUR REVENUE GOALS FOR ANNUAL OPERATIONS AND EVENTS, INCLUDING RECORD MEMBERSHIP REVENUE OF OVER $5.1 MILLION, AND THE ADDITION OF OVER 10,000 NEW FAMILIES TO OUR MEMBERSHIP BASE. THE ZOO SOCIETY CONTINUED DIGITAL MEMBERSHIP COMMUNICATIONS AND IN-PERSON DONOR EVENTS. IN TURN, THE ZOO SOCIETY PROVIDED $3,043,343 IN GENERAL OPERATING SUPPORT TO CLEVELAND METROPARKS ZOO. 125000 125000 IN 2023, THE ZOO SOCIETY SECURED $5,199,012 IN CAPITAL PROJECT SUPPORT. THE BOARD OF DIRECTORS COMMITTED $125,000 IN SUPPORT FOR SPECIAL CONSTRUCTION PROJECTS. THE ZOO SOCIETY REMITTED PRIOR YEAR COMMITMENTS TO THE DISTRICT FOR THE TROPICAL BEARS HABITAT AS WELL AS CONTINUED TO FUNDRAISE FOR THE PRIMATE FOREST PROJECT. THROUGHOUT THE DURATION OF THE PRIMATE FOREST PROJECT, THE ZOO SOCIETY WILL MAKE ADDITIONAL COMMITMENTS IN SUPPORT OF THE DIFFERENT PHASES OF THE PROJECT. 1231408 1231408 THE ZOO SOCIETY PROVIDED OVER $1.2 MILLION TO THE ZOO IN SUPPORT OF ITS EDUCATION, CONSERVATION, ANIMAL CARE PROGRAMS, AND OTHER SPECIAL PROJECTS.THE ZOO SOCIETY PROVIDED $232,452 IN SUPPORT OF ANIMAL CARE PROGRAMMING AND $266,915 IN SUPPORT OF EDUCATIONAL PROGRAMING.THE ZOO SOCIETY PROVIDED $732,041 IN SUPPORT OF CONSERVATION PROGRAMMING. THIS FUNDING WAS A BLEND OF GENEROUS DONATIONS, INVESTMENT SPINOFFS, AS WELL AS A PORTION OF EACH MEMBERSHIP PURCHASED IN THE YEAR. 5602967 1 1 0 1 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 1 1 1 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 7 0 1 26 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 46 46 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X SARAH CRUPI 2166353368 3900 WILDLIFE WAY CLEVELAND OH 44109 MYLES ABBOTT DIRECTOR 1.00 X 0 0 0 CHERYL BAILEY DIRECTOR 1.00 X 0 0 0 PATRICIA O BEMER DIRECTOR 3.00 X 0 0 0 VIRGINIA D BENJAMIN LIFE DIRECTOR 3.00 X 0 0 0 ANNE E BINGHAM DIRECTOR 1.00 X 0 0 0 CARL E BLACK DIRECTOR 1.00 X 0 0 0 MARTHA BOLAND DIRECTOR 2.00 X 0 0 0 BARBARA BROWN PHD SECRETARY 4.00 X 0 0 0 MARILYN K BROWN LIFE DIRECTOR 1.00 X 0 0 0 GEORGE S COAKLEY LIFE DIRECTOR 1.00 X 0 0 0 SPENCER DIEKEN DIRECTOR 1.00 X 0 0 0 JAMES M DONCHESS DIRECTOR 1.00 X 0 0 0 JULIE A EDGAR PHD DIRECTOR 1.00 X 0 0 0 ROBERT ELMORE DIRECTOR 1.00 X 0 0 0 HOWARD S ESSNER DIRECTOR 2.00 X 0 0 0 THEODORE R EVANS JR DIRECTOR 2.00 X 0 0 0 SALLY EVERETT LIFE DIRECTOR 1.00 X 0 0 0 THOMAS G FISTEK VICE PRESIDENT 4.00 X 0 0 0 JAMES L FRANCIS LIFE DIRECTOR 1.00 X 0 0 0 COTY FRANKLIN DIRECTOR 4.00 X 0 0 0 GREGORY D FRIEDMAN LIFE DIRECTOR 1.00 X 0 0 0 LINDSAY M GUZOWSKI DIRECTOR 1.00 X 0 0 0 CAROL HALL LIFE DIRECTOR 1.00 X 0 0 0 LAWRENCE H HATCH DIRECTOR 1.00 X 0 0 0 PAUL A HECHKO DVM DIRECTOR 1.00 X 0 0 0 JESSICA M JUNG DIRECTOR 1.00 X 0 0 0 LORI J KALBERER DIRECTOR 1.00 X 0 0 0 KAREN KAMINISKI DIRECTOR 1.00 X 0 0 0 BERNARD L KARR DIRECTOR 1.00 X 0 0 0 JONATHAN KESSELMAN DIRECTOR 1.00 X 0 0 0 JOANNE M KIRK DIRECTOR 1.00 X 0 0 0 JOSEPH J MAHOVLIC LIFE DIRECTOR 1.00 X 0 0 0 ALLEN J MISTYSYN DIRECTOR 1.00 X 0 0 0 A MALACHI MIXON IV VICE CHAIR 4.00 X 0 0 0 KEN MOUNTCASTLE DIRECTOR 1.00 X 0 0 0 PATRICK S MULLIN LIFE DIRECTOR 1.00 X 0 0 0 GREGG G MURESAN DIRECTOR 4.00 X 0 0 0 KEVIN P MURPHY DIRECTOR 1.00 X 0 0 0 CHRISTINE MYEROFF CHAIR 4.00 X 0 0 0 CHRISTOPHER NEHEZ DIRECTOR 3.00 X 0 0 0 LISA O'BRIEN DIRECTOR 1.00 X 0 0 0 RUSSELL O'ROURKE DIRECTOR 1.00 X 0 0 0 JAMES M PARISH DIRECTOR 1.00 X 0 0 0 MELINDA PHINNEY MD DIRECTOR 1.00 X 0 0 0 KIMBERLY PINTER DIRECTOR 1.00 X 0 0 0 SUSAN L RACEY DIRECTOR 1.00 X 0 0 0 ROBERT S REITMAN CHAIRMAN EMERITUS 4.00 X 0 0 0 ROBERT J ROGERS LIFE DIRECTOR 1.00 X 0 0 0 LAUREN SPILMAN LIFE DIRECTOR 1.00 X 0 0 0 BECKY TRUELSON DIRECTOR 4.00 X 0 0 0 THOMAS N TYRRELL DIRECTOR 2.00 X 0 0 0 IRIS J VAIL LIFE DIRECTOR 1.00 X 0 0 0 THEODORE A WAGNER TREASURER 4.00 X 0 0 0 THOMAS A WALTERMIRE DIRECTOR 3.00 X 0 0 0 SUSAN M ZANETTI DIRECTOR 1.00 X 0 0 0 SARAH CRUPI CEO 50.00 X 189609 0 25478 EUSTACIA NETZEL-HATCHER DIRECTOR OF FINANCE 45.00 X 130058 0 14970 RACHAEL FULLER DIRECTOR OF MARKETING & EVENTS 45.00 X 126519 0 8030 ANDREA PONIKVAR DIRECTOR OF ADVANCEMENT 45.00 X 101842 0 19728 548028 0 68206 4 0 1 0 ARAMARK SPORTS & ENTERTAINMENT 3900 WILDLIFE WAY CLEVELAND OH 44109 EVENT CATERING 524473 HKM PRINTING SERVICES LLC PO BOX 6172 HERMITAGE PA 161480922 PRINTING 104170 2 1986161 277805 7072267 814436 9336233 MEMBERSHIPS 713990 3115685 3115685 3115685 868191 868191 4157542 4148990 8552 8552 8552 550413 277805 554781 -4368 -4368 13324293 3115685 0 872375 4220177 4220177 179574 179574 360835 71586 187541 101708 1285404 482342 121745 681317 66891 15830 25189 25872 21396 4639 9176 7581 130405 40660 23092 66653 52980 1515 51255 210 43000 15000 28000 2324 66 2249 9 25626 12543 13083 16122 5766 1873 8483 240005 98798 100152 41055 18962 3360 1876 13726 49482 49482 176785 26649 61342 88794 OTHER EXPENSE 270160 160369 29551 80240 CAPITAL CAMPAIGN EXPENS 219618 219618 PRINTING & PUBLICATIONS 181085 149477 31608 POSTAGE & SHIPPING 75833 70413 1888 3532 59332 44203 4986 10143 7695996 5602967 671397 1421632 X 370750 325565 0 45185 135278 583587 12474273 14289093 4257749 4488655 45537 93050 508444 435740 122186 72704 12397661 14572919 1270441 1348432 30703125 35448440 8514771 5427452 21000 916249 426769 463228 8962540 6806929 X 14300012 16606066 7440573 12035445 21740585 28641511 30703125 35448440 X 5628297 2049784 -777155 X X 0 1 X 1 0 X 7817056 8763488 11518798 13455152 9336233 50890727 7817056 8763488 11518798 13455152 9336233 50890727 5271966 45618761 388333 303326 311583 383359 868191 2254792 48192 138263 111391 297846 53443365 3115685 0.85360 0.87720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 43000 43000 7688620 7731620 536581 134145 0 0 637594 693961 667099 536581 2535235 3802853 15000 15000 30000 43000 103000 159399 173490 166775 134145 633809 950714 PART II-A, LINE 1, LOBBYING ACTIVITIES: IN 2023, THE CLEVELAND ZOOLOGICAL SOCIETY PARTICIPATED IN LOBBYING ACTIVITIES BY CONTRIBUTING TO THE COMMITTEE FOR OUR METROPARKS, AN INDEPENDENT GROUP OF CITIZENS RESPONSIBLE FOR ALL ASPECTS OF MANAGING THE CLEVELAND METROPARKS 10-YEAR LEVY CAMPAIGN CYCLE. CZS HIRED MCKINLEY STRATEGIES, A LEGISLATIVE LOBBYING FIRM, IN SEPTEMBER 2023 TO ASSIST WITH BUILDING RELATIONSHIPS WITH STATE ELECTED OFFICIALS AND ADVOCATING FOR STATE CAPITAL FUNDING. 7415676 2250 1430119 310660 8537385 8978405 44105 -1606834 7415676 7796120 1390785 208500 8978405 6904368 1130553 238801 7796120 5532438 65176 1394412 87658 6904368 0.89190 0.10810 0.00000 0 0 508444 435740 72704 72704 ANNUITY OBLIGATIONS 82597 DEFERRED COMPENSATION 380631 463228 X 12348415 2049784 10547 2060331 10288084 3036209 3036209 13324293 4732129 79476 79476 4652653 3043343 3043343 7695996 PART V, LINE 4: THE ZOOFUTURES FUND ASSETS ARE BOARD-DESIGNATED AND ARE AVAILABLE TO ADVANCE ANY ASPECT OF THE CLEVELAND ZOOLOGICAL SOCIETY'S MISSION. PART X, LINE 2: THE ZOO SOCIETY IS TAX-EXEMPT, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) OF 1986. NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN REPORTED IN ITS FINANCIAL STATEMENTS. IN ADDITION, THE ZOO SOCIETY HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. IN ACCORDANCE WITH THE "INCOME TAXES" TOPIC OF THE FASB ASC, UNCERTAIN INCOME TAX POSITIONS ARE EVALUATED AT LEAST ANNUALLY BY MANAGEMENT. AS OF DECEMBER 31, 2023 AND 2022, THE ZOO SOCIETY HAS IDENTIFIED NO UNCERTAIN INCOME TAX POSITIONS AND HAS INCURRED NO AMOUNTS FOR INCOME TAX PENALTIES AND INTEREST FOR THE YEARS THEN ENDED. THE ZOO SOCIETY FILES INFORMATION RETURNS IN THE UNITED STATES AND LOCAL JURISDICTIONS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 10,547. PART XI, LINE 4B - OTHER ADJUSTMENTS: ASC 606 EFFECTS - SEE NOTE BELOW 3,115,685. SPECIAL EVENTS EXPENSE -79,476. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 79,476. PART XII, LINE 4B - OTHER ADJUSTMENTS: ASC 606 EFFECTS - SEE NOTE BELOW 3,043,343. PART XI, LINE 4B & PART XII, LINE 4B: IN 2019, THE CLEVELAND ZOOLOGICAL SOCIETY ADOPTED, ON A RETROSPECTIVE BASIS, ASU 2014-09 FOR ITS AUDIT PRESENTATION WITH REGARD TO NETTING OPERATING AGREEMENT EXPENSES AGAINST MEMBERSHIP REVENUE. THE IRS 990 INSTRUCTIONS STATE THAT "UNLESS INSTRUCTED OTHERWISE, THE ORGANIZATION GENERALLY SHOULD USE THE SAME ACCOUNTING METHOD ON THE RETURN (INCLUDING THE FORM 990 AND ALL SCHEDULES) TO REPORT REVENUE AND EXPENSES THAT IT REGULARLY USES TO KEEP ITS BOOKS AND RECORDS. TO BE ACCEPTABLE FOR FORM 990 REPORTING PURPOSES, HOWEVER, THE METHOD OF ACCOUNTING MUST CLEARLY REFLECT INCOME." AS THE ZOO SOCIETY CONSIDERS THE OPERATING AGREEMENT EXPENSES A MAJOR COMPONENT OF ITS PROGRAMMATIC SUPPORT TO CLEVELAND METROPARKS ZOO, IT RECORDS THE FULL AMOUNT OF MEMBERSHIP REVENUE AND OPERATING AGREEMENT EXPENSE ON ITS INTERNAL STATEMENTS RATHER THAN A NET REVENUE FIGURE. THE ZOO SOCIETY'S 2023 AUDITED FINANCIAL STATEMENTS ARE ACCOMPANIED BY A SUPPLEMENTAL SCHEDULE TO RECONCILE THE DIFFERENCES BETWEEN THE METHODS OF PRESENTATION. 0 EAST ASIA & THE PACIFIC GRANTMAKING CONSERVATION AND RESEARCH. 95000 SOUTH AMERICA GRANTMAKING CONSERVATION AND RESEARCH. 213806 EUROPE GRANTMAKING CONSERVATION AND RESEARCH. 25996 SUB-SAHARAN AFRICA GRANTMAKING CONSERVATION AND RESEARCH. 7500 0 0 0 0 0 0 342302 0 342302 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, FIELD PARTNER SUPPORT. 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM FIELD PARTNER SUPPORT. 19896 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, FIELD PARTNER SUPPORT. 20000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, FIELD PARTNER SUPPORT. 55000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, FIELD PARTNER SUPPORT. 10000 WIRE TRANSFER 0 5 0 CONSERVATION PARTNER SUPPORT. SOUTH AMERICA 1 51078 WIRE TRANSFER CONSERVATION PARTNER SUPPORT. EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIU 1 6100 WIRE TRANSFER CONSERVATION PARTNER SUPPORT. SUB-SAHARAN AFRICA 1 7500 WIRE TRANSFER 0 0 0 0 0 0 PART I, LINE 2: ALL GRANTS ARE AWARDED BASED ON THE YEARLY CONSERVATION BUDGET. PROJECTS ARE FUNDED VIA PROPOSALS SUBMITTED TO THE CURATOR OF CONSERVATION AND EVALUATED THROUGH A VARIETY OF MEANS DEPENDING ON THE PROGRAM. ALL AWARDS ARE APPROVED BY THE ZOO CEO. ALL PROGRAMS HAVE EXISTING GUIDELINES DEFINING PROGRAM GOALS/FOCUS, FUNDING/AWARD AMOUNTS AVAILABLE, CRITERIA FOR FUNDING, PROCESS FOR APPLICATION AND REVIEW AND EXPECTATIONS OF GRANT RECIPIENTS. PROCEDURES AND GUIDELINES EXIST FOR GRANTEE ELIGIBILITY, SELECTION AND FUNDING CRITERIA. RECORDS ARE KEPT ON ALL PROJECTS WHICH ARE AWARDED FUNDING, FROM THE INITIAL APPLICATION THROUGH COMPLETION OF GRANT AGREEMENT/COMMITMENT. ALL INTERNATIONAL PROPOSALS ARE PUT THROUGH A REVIEW PROCESS, WHICH INCLUDES AN EVALUATION OF THE PRINCIPAL INVESTIGATOR OR ORGANIZATION REQUESTING FUNDS, ANY COLLABORATORS AND LETTERS OF COMMITMENT/SUPPORT (REQUIRED FOR ALL COLLABORATORS, GOVERNING BODIES, PROTECTED AREA, ORGANIZATION/GROUP OR INSTITUTION WHOSE COOPERATION IS NECESSARY FOR PROJECT COMPLETION), AND/OR LETTERS OF RECOMMENDATION. UPON SELECTION, AWARDEES ARE REQUIRED TO PROVIDE WRITTEN ACCEPTANCE OF AWARD, INCLUDING A SIGNED GRANT AGREEMENT BEFORE FUNDS ARE RELEASED. VERIFICATION MUST ALSO BE SENT ONCE FUNDS ARE RECEIVED. GRANTEES MUST MAINTAIN CONTACT WITH AND PROVIDE PERIODIC UPDATES AND SUBMIT A FINAL REPORT, INCLUDING ACCOUNTING OF FUNDS WITHIN ONE YEAR OF RECEIPT OF THE GRANT. PART I, LINE 3: ALL FUNDS LISTED WERE GRANT DISTRIBUTIONS COVERED BY THE TERMS AND CONDITIONS DESCRIBED ABOVE. PART III, COL (C): THE ORGANIZATION ACCOUNTS FOR EACH GRANT AWARDED AND THE NUMBER OF RECIPIENTS IS AN EXACT NUMBER. PART II, LINE 1: THE FINANCIAL STATEMENTS AND GRANT AWARDS ARE PREPARED USING THE ACCRUAL METHOD OF ACCOUNTING. TWILIGHT AT THE ZOO 648698 161780 486918 51334 415996 2500 17073 SUNSET SAFARIS 140575 116025 24550 47320 41 1 38945 38945 8528 11989 828218 277805 550413 59862 475305 2500 17114 554781 -4368 1 CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 232452 0 ANIMAL CARE AND RESEARCH CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 266915 0 EDUCATION CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 125000 0 CAPITAL PROJECTS CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 389739 0 FIELD CONSERVATION CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 3043343 0 GENERAL OPERATING SUPPORT 1 0 PART I, LINE 2: ALL GRANTS FOR ANIMAL CARE, EDUCATION, CAPITAL PROJECTS AND CONSERVATION, ARE AWARDED BASED ON THE ANNUAL BUDGET FOR THE ZOO. THE ZOO'S EXECUTIVE DIRECTOR MAKES AN ANNUAL REQUEST TO THE CZS CEO FOR FUNDING TO SUPPORT THESE AREAS. AS EXPENSES ARE INCURRED THROUGHOUT THE YEAR, THE ZOO STAFF WILL REQUEST A REIMBURSEMENT OF THESE EXPENSES FROM CZS TO BE REMITTED TO THE CLEVELAND METROPARKS (CMP) ON BEHALF OF THE ZOO. THESE REQUESTS ARE PROVIDED TO CZS AS AN INVOICE GENERATED FROM CMP WITH SUPPORTING DOCUMENTATION. THE AMOUNT FOR GENERAL OPERATING SUPPORT IS THE AMOUNT OF FUNDS THAT CZS REMITTED TO CMP OVER THE YEAR. DISTRIBUTIONS ARE MADE ON A QUARTERLY BASIS BASED ON THE PERCENTAGE OF MEMBERSHIP SALES AS OUTLINED IN THE OPERATING AGREEMENT (A CONTRACTUAL AGREEMENT BETWEEN CZS AND CMP). X X X X 0 0 0 0 0 0 0 0 0 SARAH CRUPI CEO 189609 0 0 0 0 0 12283 0 13195 0 215087 0 0 0 X 20 814436 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION A, LINE 4 KEY CHANGES TO THE CZS CODE OF REGULATIONS INCLUDE: -REVISIONS TO EMERITUS DIRECTORS, ELECTED DIRECTORS AND VOTING DIRECTOR CONCEPTS SUCH AS (1) REMOVING TITLE OF LIFE DIRECTOR, (2) CLARIFYING EMERITUS DIRECTOR IS AN HONORARY POSITION THAT CAN ATTEND MEETINGS BUT DOES NOT HAVE VOTING RIGHTS, (3) CLARIFYING THAT ELECTED DIRECTORS ARE THOSE DIRECTORS WHO ARE ELECTED FOR THREE YEAR PERIODS, VOTE AND COUNT TOWARDS QUORUM, (4) REDEFINED QUORUM AND NUMBER OF COMMITTEE MEMBERS NEEDED FOR VOTING MATTERS -REVISIONS TO CERTAIN TITLES INCLUDING CHANGE OF TITLE FROM BOARD PRESIDENT AND VICE PRESIDENTS TO BOARD CHAIR AND VICE CHAIRS, CHANGE OF TITLE OF CZS EXECUTOR DIRECTOR TO CHIEF EXECUTIVE OFFICER, AND ADDITION OF CONCEPT OF CHAIR ELECT -PROVIDES FOR WRITTEN PROXIES FOR VOTING FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE, AS WELL AS THE CEO, PRIOR TO BEING FILED WITH THE IRS AND THE BOARD IS NOTIFIED AND PROVIDED WITH AN ELECTRONIC COPY OF THE REPORT PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR IS REQUIRED TO SIGN THE ORGANIZATION'S CONFLICT OF INTEREST STATEMENT ANNUALLY. IF AND WHEN POTENTIAL CONFLICT ARISES, THE DIRECTOR IS EXPECTED TO EXCUSE THEMSELF FROM ANY DISCUSSIONS, DECISIONS OR VOTES. THERE IS NO HISTORY OF REQUIRED ENFORCEMENT OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE HUMAN RESOURCES COMMITTEE, A STANDING BOARD COMMITTEE, REVIEWS AND APPROVES THE SALARY AND INCENTIVE AWARDS FOR THE CEO AND MEMBERS OF THE MANAGEMENT TEAM TO ENSURE REASONABLE COMPENSATION AND TO OPERATE IN COMPLIANCE WITH IRS INTERMEDIATE SANCTIONS GUIDELINES. THE HUMAN RESOURCES COMMITTEE USES NONPROFIT INDUSTRY SURVEYS FOR COMPARABILITY DATA, INCLUDING THE ASSOCIATION OF FUNDRAISING PROFESSIONALS, OHIO ASSOCIATION OF NONPROFIT ORGANIZATIONS, AND THE ASSOCIATION OF ZOOS AND AQUARIUMS; AND SURVEYS THE FULL BOARD OF DIRECTORS FOR THE PURPOSE OF EVALUATING THE CEO'S PERFORMANCE. THE HUMAN RESOURCES COMMITTEE ADDITIONALLY SERVES AS A RESOURCE FOR THE CEO IN PAYROLL PLANNING FOR THE ENTIRE STAFF, PER A TIERED SYSTEM ESTABLISHED TO ASSIST IN ATTRACTING AND RETAINING HIGH-QUALITY EMPLOYEES. THE CLEVELAND ZOOLOGICAL SOCIETY BUDGET IS RECOMMENDED FOR APPROVAL BY THE FINANCE COMMITTEE TO THE EXECUTIVE COMMITTEE OR TO THE FULL BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS 10,547. PROVISION FOR BAD DEBTS -32,640. ASC 606 EFFECTS -755,062. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE MEETS WITH THE INDEPENDENT AUDIT FIRM AND ZOO SOCIETY MANAGEMENT IN THE FALL OF EACH YEAR TO REVIEW ANY MAJOR NEW ACCOUNTING PRONOUNCEMENTS AND REGULATORY CHANGES AND TO PLANS FOR THE UPCOMING AUDIT. FIELDWORK IS SCHEDULED AT THAT TIME. ONCE FIELDWORK IS COMPLETE, A DRAFT REPORT IS CIRCULATED TO THE AUDIT COMMITTEE PRIOR TO THE AUDIT COMMITTEE MEETING. AT SAID MEETING, THE AUDIT FIRM REVIEWS THE REPORT, THE AUDIT COMMITTEE VOTES TO ACCEPT THE REPORT, THEN STAFF IS EXCUSED, FOLLOWED BY THE AUDIT FIRM. AFTER THE FINAL AUDIT REPORT IS ISSUED, IT IS CIRCULATED TO THE BOARD OF DIRECTORS. THE AUDIT COMMITTEE REPORTS ON THE AUDIT PROCESS AND OUTCOMES AT THE NEXT REGULARLY SCHEDULED EXECUTIVE COMITTEE OR FULL BOARD MEETING, INCLUDING VOTING TO ACCEPT THE AUDIT REPORT AND REQUIRED COMMUNICATIONS AND TO ACCEPT THE REPORT OF THE AUDIT COMMITTEE INTO THE RECORDS OF THE CORPORATION. IN ADDITION TO REVIEW OF THE PRIOR YEAR IRS 990 PRIOR TO FILING, THE AUDIT COMMITTEE DECIDES WHETHER OR NOT TO RETAIN THE FIRM FOR THE NEXT CYCLE AT THE SECOND ANNUAL AUDIT COMMITTEE MEETING. SCHEDULE F, PART I, LINE 3, COL (F): INCLUDED IN SCHEDULE F IS A PASS-THROUGH AMOUNT OF $162,728.