2023-07-05T14:55:52-04:00 2022-12-31 416192096 BOYUM & BARENSCHEER PLLP 3050 METRO DR STE 200 MINNEAPOLIS MN 554251547 990 2022-01-01 411943928 COMO FRIENDS COMO 6514878229 1225 ESTABROOK DRIVE SAINT PAUL MN 55103 JACKIE STICHA BOARD SECRETARY/PRES 6514878230 2023-05-15 true JACKIE STICHA 999009999 false PAT SIEVERT P00223580 9528544244 2023-07-05 2022 2023-04-26 12:10:37Z JACKIE STICHA 1225 ESTABROOK DRIVE SAINT PAUL MN 55103 6037254 false X WWW.COMOFRIENDS.ORG X 1999 MN WE INSPIRE COMMUNITY GENEROSITY IN SUPPORT OF COMO PARK ZOO & CONSERVATORY SO IT THRIVES FOR GENERATIONS TO COME. 26 26 34 146 10546 3808 2912480 3366231 0 7619 1349 1129001 1497241 4049100 4864821 1464893 1887265 0 1285285 1554689 0 562086 673708 550949 3423886 3992903 625214 871918 15930991 15847385 264292 280253 15666699 15567132 WE INSPIRE COMMUNITY GENEROSITY IN SUPPORT OF COMO PARK ZOO & CONSERVATORY SO IT THRIVES FOR GENERATIONS TO COME. false false 2006908 1887265 COMO FRIENDS SECURES DONATIONS AND GENERATES RETAIL REVENUES TO INVEST IN COMO PARK ZOO & CONSERVATORY. INVESTMENTS SUPPORT NEW CAPITAL PROJECTS SUCH AS COMO HARBOR AND THE ORDWAY GARDENS, ANNUAL IMPROVEMENTS TO ANIMAL EXHIBITS AND GARDENS, CONSERVATION PARTNERSHIPS AROUND THE WORLD, PROGRESSIVE EDUCATION PROGRAMS AND FREE AND EQUITABLE ACCESS FOR ALL VISITORS. THE PAST DECADE OF TRANSFORMATIVE IMPROVEMENTS CHAMPIONED BY COMO FRIENDS HAVE MADE IT POSSIBLE FOR COMO TO MEET AND EXCEED BEST PRACTICE STANDARDS FOR ANIMAL CARE, GROW AND CURATE WORLD-CLASS HORTICULTURAL COLLECTIONS, AND TO PROVIDE FREE ADMISSION FOR ALL. 636042 COMO FRIENDS OPERATES GARDEN SAFARI GIFTS IN THE VISITOR CENTER. THREE SATELLITE LOCATIONS ARE OPEN DURING THE SPRING, SUMMER AND FALL MONTHS. PROCEEDS ARE INVESTED AT COMO PARK ZOO & CONSERVATORY TO HELP COMO THRIVE TODAY AND FOR GENERATIONS TO COME. COMO HARBOR, A NEW WORLD-CLASS HABITAT FOR SEALS AND SEA LIONS, OPENED TO THE PUBLIC IN JUNE 2021 AT COMO ZOO. THE SUCCESSFUL PUBLIC-PRIVATE PARTNERSHIP BETWEEN COMO FRIENDS AND THE CITY OF SAINT PAUL SECURED THE 20.3 MILLION FOR THE PROJECT THROUGH ADVOCACY WORK AT THE MN STATE LEGISLATURE IN SUPPORT OF THE PROJECTS' BONDING REQUEST AND A CAPITAL CAMPAIGN THAT SECURED FUNDS FROM INDIVIDUALS, FOUNDATIONS AND CORPORATIONS. COMO HARBOR PROVIDES A NEW YEAR-ROUND HOME FOR THE SEALS AND SEA LIONS AND AN UPGRADED AMPHITHEATER FOR COMO'S LONG-STANDING "SPARKY THE SEA LION" SHOW. THE CHANGE IN NET ASSETS WILL VARY FROM YEAR TO YEAR BASED ON THE TIMING OF THE RELATED CAPITAL CAMPAIGN REVENUES AND EXPENSES. 2642950 true true false true false false false false false true true true false true false true true false false false false false false false true false false true false true false false false false false false false false true false false false false false false false false true 2 0 true 34 true true true false false false false true true false false false false false false false false X 26 26 false false false false false false false true true false false true true true true true true true true false MN X X X JEFF MUNDINGER 6514878230 1225 ESTABROOK DRIVE SAINT PAUL MN 55103 JACKIE STICHA BOARD SECRET 45.00 X 170881 0 8707 PATRICK MCINTYRE BOARD CHAIR 4.00 X X 0 0 0 STEVE PROESCHEL VICE CHAIR 1.00 X X 0 0 0 WENDY HARDEN BOARD TREASU 4.00 X X 0 0 0 JOHN BAUER DIRECTOR 4.00 X 0 0 0 KELLY BLOCH DIRECTOR 1.00 X 0 0 0 SHEILA BROWN DIRECTOR 1.00 X 0 0 0 ANDY DAVIS DIRECTOR 1.00 X 0 0 0 PETER EVERETT DIRECTOR 1.00 X 0 0 0 STEPHEN FOSS DIRECTOR 1.00 X 0 0 0 JANE GERBER DIRECTOR 1.00 X 0 0 0 KARL HALLING DIRECTOR 1.00 X 0 0 0 PATRICK HARRIS DIRECTOR 1.00 X 0 0 0 ANNIE HUIDEKOPER DIRECTOR 1.00 X 0 0 0 RENEE LEE DIRECTOR 1.00 X 0 0 0 DAVID MCKINNEY DIRECTOR 1.00 X 0 0 0 GREG MCNEELY DIRECTOR 1.00 X 0 0 0 NICKY NAGLE DIRECTOR 1.00 X 0 0 0 THERESA NEAL DIRECTOR 1.00 X 0 0 0 MARTHA NELSON DIRECTOR 1.00 X 0 0 0 MATT NELSON DIRECTOR 1.00 X 0 0 0 FORD NICHOLSON DIRECTOR 1.00 X 0 0 0 ERIK ORDWAY DIRECTOR 1.00 X 0 0 0 GREG PEELMAN DIRECTOR 1.00 X 0 0 0 KELLY SAM DIRECTOR 1.00 X 0 0 0 ARVIND SHARMA DIRECTOR 1.00 X 0 0 0 BARB SHUMSKER DIRECTOR 1.00 X 0 0 0 LIZ SMITH DIRECTOR 4.00 X 0 0 0 SHERYL ZAWORSKI DIRECTOR 1.00 X 0 0 0 170881 8707 1 false true false 302484 205500 2858247 85797 3366231 1349 1349 90630 205500 221772 -131142 2484326 950661 1533665 1523119 10546 OTHER INCOME 94718 94718 94718 4864821 1617837 10546 1349 1887265 1887265 179588 20275 76846 82467 1094933 500808 378446 215679 46925 11284 35641 140278 57031 54888 28359 92965 40850 31560 20555 24200 3100 21100 59439 59439 87540 4006 63699 19835 205260 31246 58868 115146 62364 7947 54417 21820 14228 7592 OTHER EXPENSES 55722 12322 39485 3915 EVENT AND PROGRAM COSTS 34604 1096 11795 21713 3992903 2642950 787867 562086 20012 15214 4798 2890 6806 3960286 1605587 548243 77843 14000 14000 233000 361610 50522 35239 308273 132680 101634 175593 3370457 11020416 10200250 15930991 15847385 264292 280253 264292 280253 X 3620241 5105142 12046458 10461990 15666699 15567132 15930991 15847385 X 871918 67843 -1039328 X false true X true false X 4143192 1931865 2384627 2912480 3366231 14738395 4143192 1931865 2384627 2912480 3366231 14738395 955806 13782589 21219 40050 19153 7619 1349 89390 10486 3452 6069 4808 24815 14852600 2754017 0.92800 0.98720 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 57200 57200 3935703 3992903 349645 87411 392877 362249 332728 349645 1437499 2156249 61519 59475 51000 57200 229194 98219 90562 83182 87411 359374 539061 11020416 619380 -1039328 400218 10200250 9315085 283687 1879777 381958 76180 11020416 8750091 279769 724120 253448 115484 69963 9315085 7736635 273479 1168186 238701 112362 77146 8750091 8492908 -342659 233267 106507 73840 7736635 0.01400 0.98600 false false 124177 65220 58957 158272 53855 104417 25824 13605 12219 175593 CERTIFICATES OF DEPOSIT 3370457 C 3370457 BENEFICIAL INT IN ASSETS HELD BY OTH 10200250 10200250 X 5113263 115337 -88667 26670 5086593 -221772 -221772 4864821 5212830 47494 950661 998155 4214675 -221772 -221772 3992903 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX HAS NOT BEEN RECENTLY AUDITED; AND ACCORDINGLY, THE INFORMATION TAX RETURNS FOR THE PAST THREE YEARS ARE OPEN TO EXAMINATION. MANAGEMENT HAS EVALUATED ITS TAX POSITIONS AND HAS CONCLUDED THAT THEY DO NOT RESULT IN ANYTHING THAT WOULD REQUIRE EITHER RECORDING OR DISCLOSURE IN THE FINANCIAL STATEMENTS BASED ON THE CRITERIA SET FORTH IN ASC 740. SCHEDULE D, PAGE 4, PART XI, LINE 2D COST OF GOODS SOLD INCLUDED IN REVENUE 950,661 CHANGE IN BENEFICIAL INTEREST IN ASSETS HELD BY OTHERS -1,039,328 SCHEDULE D, PAGE 4, PART XI, LINE 4B EVENT EXPENSES INCLUDED IN REVENUES -221,772 SCHEDULE D, PAGE 4, PART XII, LINE 2D COST OF GOODS SOLD INCLUDED IN REVENUE 950,661 SCHEDULE D, PAGE 4, PART XII, LINE 4B EVENT EXPENSES INCLUDED IN REVENUES -221,772 SUNSET AFFAIR 210155 166595 43560 15357 26223 225 106084 BOUQUETS 70705 33345 37360 20138 358 275 53112 1 15270 5560 9710 296130 205500 90630 35495 26581 500 159196 221772 -131142 true CITY OF SAINT PAUL 15 WEST KELLOGG BOULEVARD SAINT PAUL MN 55102 1251921 SEE SUPP INFORMATION CITY OF SAINT PAUL 15 WEST KELLOGG BOULEVARD SAINT PAUL MN 55102 635344 CAPITAL PROJECTS 1 SCHEDULE I, PAGE 1, PART I, LINE 2 COMO FRIENDS MONITORS THE COMPLETION OF PROJECTS AND PROGRAM ACCOMPLISHMENTS FUNDED BY ITS GRANTS TO COMO PARK ZOO AND CONSERVATORY THROUGH REGULAR COMMUNICATIONS WITH THE COMO CAMPUS MANAGER, ANNUAL REPORTS COMPILED BY THE COMO FRIENDS PRESIDENT, AND REVIEW BY THE BOARD OF DIRECTORS. THE GRANTS COMMITTEE ALSO ANNUALLY REVIEWS REPORTS SHOWING PROGRESS OF PROJECTS AND PROGRAMS FUNDED BY COMO FRIENDS. SCHEDULE I, PAGE 4, PART IV PART II, LINE 1, COLUMN H - COMO PARK ZOO AND CONSERVATORY X X X false false false false false false false false false JACKIE STICHA BOARD SECRETARY/PRES 170881 8707 179588 X SPECIAL EVENTS 149 85797 FAIR MARKET VALUE false true true SCHEDULE M, PAGE 1, PART I, LINE 32B COMO FRIENDS HIRES AN ELECTRONIC BIDDING VENDOR TO FACILITATE THE SILENT AUCTION AT TWO OF OUR EVENTS, SUNSET AFFAIR AND BOUQUETS. COMO FRIENDS ALSO USES A STOCKBROKER TO SELL DONATED SECURITIES UPON RECEIPT. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY MANAGEMENT AND THE FINANCE AND INVESTMENT COMMITTEE. THE COMMITTEES RECOMMENDS APPROVAL TO THE FULL BOARD. THE BOARD DISCUSSES AND APPROVES FORM 990 (ALONG WITH STATE CHARITABLE FILINGS)BEFORE THEY ARE FILED. FORM 990, PAGE 6, PART VI, LINE 12C AT THE START OF EACH YEAR, ALL EMPLOYEES AND BOARD MEMBERS ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY, DISCLOSE ANY RELATIONSHIPS POSITIONS, OR CIRCUMSTANCES THEY ARE INVOLVED IN THAT MAY CONTRIBUTE TO A CONFLICT OF INTEREST, AND SIGN AND DATE THE CONFLICT OF INTEREST FORM. FORM 990, PAGE 6, PART VI, LINE 15A COMO FRIENDS HAD A COMPENSATION PLAN DEVELOPED IN 2018 TO BENCHMARK SALARIES FOR EACH POSITION. THE COMPENSATION PLAN IS ANNUALLY UPDATED TO REFLECT INCREASES IN THE COST OF LIVING. THE EXECUTIVE COMMITTEE REVIEWS DATA FROM THE COMPENSATION PLAN, GUIDELINES ESTABLISHED BY MANAGEMENT FOR ANNUAL INCREASES, AND PROGRESS ON ANNUAL GOALS TO SET THE EXECUTIVE DIRECTOR'S PAY. THE EXECUTIVE DIRECTOR USES THE SAME DATA TO SET THE PAY FOR STAFF. FORM 990, PAGE 6, PART VI, LINE 15B COMO FRIENDS HAD A COMPENSATION PLAN DEVELOPED IN 2018 TO BENCHMARK SALARIES FOR EACH POSITION. THE COMPENSATION PLAN IS ANNUALLY UPDATED TO REFLECT INCREASES IN THE COST OF LIVING. THE EXECUTIVE COMMITTEE REVIEWS DATA FROM THE COMPENSATION PLAN, GUIDELINES ESTABLISHED BY MANAGEMENT FOR ANNUAL INCREASES, AND PROGRESS ON ANNUAL GOALS TO SET THE EXECUTIVE DIRECTOR'S PAY. THE EXECUTIVE DIRECTOR USES THE SAME DATA TO SET THE PAY FOR STAFF. FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED FINANCIAL STATEMENTS AND FORM 990 ARE POSTED ON COMO FRIENDS WEBSITE. OTHER DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. DOCUMENTS ARE ALSO PROVIDED TO MONITORING ORGANIZATIONS SUCH AS THE CHARITIES REVIEW COUNCIL. FORM 990, PART XI, LINE 9 DECREASE IN BENEFICIAL INTERESTS 0 DECREASE IN BENEFICIAL INTEREST -1,039,328 TOTAL -1,039,328