2023-05-11T09:32:00-05:00 2022-12-31 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2022-01-01 251667146 NATIONAL AVIARY IN PITTSBURGH INC NATI 4123237235 ALLEGHENY COMMONS WEST 700 ARCH ST PITTSBURGH PA 15212 THOMAS KOBUS TREASURER 4123237235 2023-05-11 1 THOMAS KOBUS 999009999 0 ELIZABETH E KRISHER P01275616 4124715500 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z CHERYL L TRACY ALLEGHENY COMMONS WEST 700 ARCH ST PITTSBURGH PA 15212 11556388 0 X WWW.AVIARY.ORG X 1991 PA THE NATIONAL AVIARY WORKS TO INSPIRE RESPECT FOR NATURE THROUGH AN APPRECIATION OF BIRDS. 27 27 106 57 202934 0 4836832 5277647 2618973 3110381 598669 197932 404846 501520 8459320 9087480 0 0 0 0 4199930 4574354 0 0 758639 2863558 3354644 7063488 7928998 1395832 1158482 24896933 23483986 2672440 1096724 22224493 22387262 X TO PROTECT AND PROVIDE FOR ENDANGERED SPECIES, TO CONDUCT AVIAN RESEARCH AND PROVIDE INFORMATION AS A NATIONAL RESOURCE, TO PROVIDE A RECREATIONAL AND EDUCATIONAL EXPERIENCE FOR THE GENERAL PUBLIC AND TO PROMOTE AN APPRECIATION OF NATURAL LAW AND A RESPONSIBILITY FOR THE ENVIRONMENT 0 0 1397255 3319564 VISITOR RECREATION AND EDUCATION: THE NATIONAL AVIARY PRIDES ITSELF ON PROVIDING FUN, IMMERSIVE AND EDUCATIONAL EXPERIENCES FOR OUR GUESTS. A VISIT TO THE NATIONAL AVIARY IS UNLIKE ANY OTHER WITH LARGE WALK-THROUGH HABITATS WITH FREE-FLYING BIRDS, INTERACTIVE DAILY ACTIVITIES , EXCITING ANIMAL ENCOUNTERS, AND FORMAL EDUCATION PROGRAMMING. IN 2022, THE AVIARY REACHED MORE THAN 7,000 PEOPLE THROUGH OUTREACHES AND 177,388 PEOPLE THROUGH DAILY VISITATION. 775404 WILDLIFE CONSERVATION AND RESEARCH: THE NATIONAL AVIARY HAS MADE SIGNIFICANT IMPROVEMENTS TO ITS AVIAN COLLECTION OVER THE YEARS. BEGINNING IN 2020 AND CONTINUING THROUGH 2021, AS A RESULT OF THE COVID-19 PANDEMIC, IT WAS IMPERATIVE TO SIGNIFICANTLY CURTAIL ACQUISITIONS TO THE AVIARY'S FLOCK AS WELL AS TO ITS BREEDING PROGRAM. IN 2022 WE BEGAN RETURNING OUR AVIAN COLLECTION PROCESSES TO A MORE NORMAL PRE-PANDEMIC LEVEL OF OPERATIONS. IN LATE SUMMER 2022 WE RESUMED OUR ACQUISITION PROCESSES AND BROUGHT IN 28 BIRDS INCLUDING 6 NEW SPECIES, AMONG THEM 2 CRITICALLY-ENDANGERED SPECIES, THE BLUE BILLED CURASSOW AND THE EASTERN LOGGERHEAD SHRIKE. OTHER NEW SPECIES WERE THE PINK NECKED FRUIT DOVE, PUNA TEAL, STRAW NECKED IBIS, SCARLET FACED LIOCICHIA AND THE BLACK NECKED STILT. A TOTAL OF 15 BIRDS FLEDGED HIGHLIGHTED BY AN ANDEAN CONDOR, AFRICAN PENGUN AND RED SISKENS, THE NATIONAL AVIARY'S DEPARTMENT OF CONSERVATION AND FIELD RESEARCH SUCCESSFULLY COMPLETED THE SECOND YEAR OF A STUDY THAT TESTS A UNIQUE MODEL OF SUSTAINABLE FOREST MANAGEMENT THAT MAY PROVIDE HABITATS FOR MANY MORE SPECIES THAN NORMALLY OCCURS WITH TRADITIONAL EVEN-AGED FOREST MANAGEMENT. OUR APPROACH CREATES VERY SMALL, 1-5 ACRE GAPS THROUGH GROUP SELECTION CUTS. WE BELIEVE THIS APPROACH PROVIDES HABITAT OPPORTUNITIES FOR IMPORTANT EARLY-SUCCESSIONAL SPECIES WHILE AT THE SAME TIME PROVIDES HABITAT FOR DISPERSING FLEDGLINGS OF MATURE FOREST SPECIES FROM THE SURROUNDING FOREST. THESE ARE TWO GROUPS OF BIRDS MOST IN NEED OF CONSERVATION ATTENTION SO AN ABILITY TO ADDRESS FOREST MANAGEMENT FOR THE BENEFIT OF BOTH IS VERY IMPORTANT. ADDITIONALLY, WE CONTINUED A SECOND MAJOR RESEARCH PROGRAM IN 2022 THAT IS DEMONSTRATING HOW BIRDS DEPEND ON MATURE HARDWOOD RIPARIAN FORESTS IN THE SOUTHEASTERN US. INCLUDED IN THIS PROGRAM IS AN INTENSIVE SEARCH FOR PERHAPS THE MOST ICONIC NORTH AMERICAN BIRD, THE IVORY-BILLED WOODPECKER, WITH A GOAL OF FINDING A NESTING PAIR OF IVORY-BILLS AND PROVIDING INCONTROVERTIBLE EVIDENCE OF THEIR SURVIVAL. THE NATIONAL AVIARY'S DIRECTOR OF CONSERVATION AND FIELD RESEARCH CONTINUES TO ASSIST IN THE DEVELOPMENT OF THE NEXT GENERATION OF CONSERVATIONISTS BY CONTINUING TO TEACH COURSES AND ASSIST UNDERGRADUATE AND GRADUATE STUDENTS FROM CHATHAM UNIVERSITY AND DUQUESNE UNIVERSITY, ADVISING IN THEIR THESES AND DISSERTATION RESEARCH. 1008772 ADVANCED ON-SITE AVIAN TREATMENT AND CARE: THE NATIONAL AVIARY'S VETERINARY HOSPITAL PROVIDES FULL VETERINARY CARE SERVICES TO MEET THE NEEDS OF OVER 550 BIRDS AND MAMMALS, INCLUDING PRIMARY HEALTH CARE, EMERGENCY SERVICES, FULL LABORATORY TESTING, ANESTHESIA AND SURGERY. IN 2022, 148 BIRDS WERE TREATED FOR MEDICAL CONDITIONS WITH A 97% SUCCESS RATE FOR FULLY RECOVERING. MEDICAL TESTS AND TREATMENTS WERE CUSTOMIZED FOR EACH PATIENT ACCORDING TO THEIR SPECIES. SPECIALIZED PROCEDURES, INCLUDING 46 BEAK REPAIRS AND TREATMENTS, WERE PERFORMED. AN AMBASSADOR SLOTH RECEIVED A HIGH-LEVEL DENTAL PROCEDURE UNDER ANESTHESIA WHICH CORRECTED THE UNDERLYING CONDITION. PREVENTATIVE HEALTH CARE PRACTICES CONTINUED IN FULL THROUGHOUT THE AVIARY COLLECTION WITH A TOTAL OF 228 VACCINATIONS, 1,327 ANTI-ASPERGILLOSIS ORAL DOSES AND 1,100 INHALED NEBULIZATION TREATMENTS. DURING THE WETLANDS HABITAT RENOVATION, ALL 147 BIRDS RECEIVED INDIVIDUAL HEALTH EXAMS AND A TOTAL OF 3,740 PREVENTATIVE TREATMENTS. THE AFRICAN PENGUIN COLONY RECEIVED CUSTOM-MADE AVIAN MALARIA PREVENTION TOTALLING 1,014 INDIVIDUAL TREATMENTS. IN 2022, 82 BIRDS WERE TREATED FOR INJURIES WITH A 98% SUCCESS RATE. SURGICAL SERVICES REPAIRED 4 BIRDS WITH FRACTURES WITH 1 RECEIVING RECONSTRUCTIVE WING SURGERY. PARTICIPATING IN THE AZA SPECIES SURVIVAL PLAN BREEDING PROGRAM, THREE IMPORTANT SPECIES HATCHED AT THE AVIARY WHO RECEIVED NEONATAL HEALTH CARE EXAMS AND PREVENTATIVE TREATMENTS: A RAGIANNA BIRD OF PARADISE, ANDEAN CONDOR AND AFRICAN PENGUIN. VETERINARY STUDENT EDUCATION PROGRAMS RESUMED WITH ON-SITE INTERNS, TRAINING 6 DURING 2022. THE MENTORSHIP PROGRAM INCLUDED 12 PRE-VETERINARY STUDENTS. A TOTAL OF 4 ON-SITE EDUCATIONAL CLASSES WERE GIVEN AND ONE SENIOR PROGRAM. ADDITIONALLY, THE VETERINARY HOSPITAL SHARED MEDICAL PROCEDURES DEVELOPED AT THE NATIONAL AVIARY WITH ZOOS AND WILDLIFE CENTERS GLOBALLY TO HELP ADVANCE AVIAN CARE. 2877060 THE OTHER REMAINING EXPENSES ARE ATTRIBUTABLE TO VARIOUS EXHIBITS AND DAILY EDUCATIONAL PROGRAMS. 2877060 6058491 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 36 0 106 1 1 1 0 0 0 0 1 1 0 0 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 1 0 PA X RANDY KRAKOFF CHIEF FINANCIAL OFFICER 4123237235 700 ARCH STREET PITTSBURGH PA 15212 JANE DIXON PRESIDENT 1.00 X X 0 0 0 JAMES E LEHMAN 1ST VICE PRESIDENT 1.00 X X 0 0 0 JENNIFER L BERTETTO 2ND VICE PRESIDENT 1.00 X X 0 0 0 THOMAS A KOBUS TREASURER 1.00 X X 0 0 0 MARIS DAUER SECRETARY 1.00 X X 0 0 0 TIMOTHY D ADAMS DIRECTOR 1.00 X 0 0 0 HAROLD F BALK ESQ DIRECTOR 1.00 X 0 0 0 BRYAN C BRANTLEY DIRECTOR 1.00 X 0 0 0 RICHARD CARUSO DIRECTOR 1.00 X 0 0 0 TIMOTHY GOETZ DIRECTOR 1.00 X 0 0 0 PATRICIA L DODGE ESQ DIRECTOR 1.00 X 0 0 0 MICHAEL J FLINN ESQ DIRECTOR 1.00 X 0 0 0 JOHN E GRAF DIRECTOR 1.00 X 0 0 0 MICHAEL P HART DIRECTOR 1.00 X 0 0 0 RAHMON HART DIRECTOR 1.00 X 0 0 0 RICHARDO MAIZ DIRECTOR 1.00 X 0 0 0 DAVID PAULSON DIRECTOR 1.00 X 0 0 0 THEA MANOS DIRECTOR 1.00 X 0 0 0 MICHAEL MASCARO DIRECTOR 1.00 X 0 0 0 QUYNH MCGUIRE DIRECTOR 1.00 X 0 0 0 BEVI POWELL DIRECTOR 1.00 X 0 0 0 LORI CALHOUN DIRECTOR 1.00 X 0 0 0 ROBERT ROGERS DIRECTOR 1.00 X 0 0 0 ROBERT ROSSI DIRECTOR 1.00 X 0 0 0 NARAHARI SASTRY DIRECTOR 1.00 X 0 0 0 KATHLEEN TESTONI DIRECTOR 1.00 X 0 0 0 YARONE S ZOBER DIRECTOR 1.00 X 0 0 0 CHERYL TRACY EXECUTIVE DIRECTOR 40.00 X 197400 0 12862 RANDY KRAKOFF CHIEF FINANCIAL OFFICER 40.00 X 127900 0 18620 PILAR FISH DIRECTOR OF VETERINARY MED 40.00 X 137800 0 10992 STEVEN LATTA DIRECTOR OF CONSERVATION 40.00 X 106613 0 17685 CONOR MCGARVEY DIRECTOR OF BUILDINGS AND 40.00 X 131710 0 18786 KURT HUNDGEN DIRECTOR OF ANIMAL COLLECT 40.00 X 103071 0 21334 TRACEY PALMIERI DIRECTOR OF ORGANIZATIONAL DEVELOPMENT & HR 1.00 X 104120 0 17111 908614 0 117390 7 0 1 0 GREENHOUSE RENOVATION SERVICES INC 187 PAVILLION PARKWAY SUITE 300 NEWPORT KY 41071 GENERAL CONTRACTING SERVICES 991852 MASCARO CONSTRUCTION 1720 METROPOLITAN STREET PITTSBURGH PA 15233 GENERAL CONTRACTING SERVICES 590318 WAYNE CROUSE INC 3370 STAFFORD STREET PITTSBURGH PA 15204 GENERAL CONTRACTING SERVICES 382502 ENGINEERED BUILDING SYSTEMS 6000 WATERDAM PLAZA DRIVE CANONSBURG PA 15317 GENERAL CONTRACTING SERVICES 300482 WEBER GROUP INC 5233 PROGRESS WAY SELLERSBURG IN 47172 GENERAL CONTRACTING SERVICES 277136 5 304000 3422062 1551585 5277647 ADMISSIONS 713990 2001727 2001727 EDUCATIONAL 713990 728355 728355 MEMBERSHIP DUES 713990 380299 380299 3110381 125575 125575 622000 596062 25938 25938 25938 1472064 1399707 72357 72357 72357 211518 304000 200567 10951 10951 658751 272572 386179 209183 176996 PARKING REVENUE 812930 78452 78452 78452 9087480 3319564 202934 287335 356781 140809 159268 56704 3353238 2617505 349750 385983 77753 60039 10045 7669 522266 420921 56789 44556 264316 201529 32772 30015 131425 85946 44368 1111 3345 3345 25250 25250 43954 43954 38076 38076 158852 119470 15753 23629 148961 70724 19127 59110 80352 53820 13065 13467 559687 504970 40513 14204 7855 5685 303 1867 25077 25077 1314505 1181284 104549 28672 84441 84441 ANIMAL CARE 198540 198540 STAFF DEVELOPMENT 92869 36115 56045 709 CONSERVATION 71461 71461 VETERINARY 37940 37940 332054 251733 33332 46989 7928998 6058491 1111868 758639 4350 3060 4447091 1714585 302675 473000 26657 51679 33230 43582 112982 131751 35222978 18645284 14403705 16577694 5555187 4477579 11056 11056 24896933 23483986 377778 345886 1539936 658631 703626 40738 51100 51469 2672440 1096724 X 15729534 17523833 6494959 4863429 22224493 22387262 24896933 23483986 1158482 -995713 0 X 0 1 X 1 0 X 6272925 4227602 4468249 4866832 4973647 24809255 165000 165000 165000 165000 165000 825000 6437925 4392602 4633249 5031832 5138647 25634255 1717185 23917070 386082 450745 148433 469614 741170 2196044 65775 62790 19922 73034 78452 299973 28130272 12889509 0.85020 0.82500 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 1 43954 0 43954 0 PART II-B, LINE 1: THE PENNSYLVANIA ZOO COUNCIL, OF WHICH THE NATIONAL AVIARY IS A PART OF ALONG WITH SIX OTHER AZA ACCREDITED INSTITUTIONS IN THE COMMONWEALTH OF PENNSYLVANIA, USES THE PROFESSIONAL ADVOCACY FIRM LONG NYQUIST & ASSOCIATES FOR SERVICES SUCH AS GOVERNMENT RELATIONS, PUBLIC POLICY RESEARCH, ASSISTANCE IN NAVIGATING STATE FUNDING ISSUES, STRATEGIC COUNSEL ON PUBLIC POLICY ISSUES AND PUBLIC AFFAIRS SERVICES. ADDITIONALLY, THE NATIONAL AVIARY USES THE PROFESSIONAL SERVICES FIRM DENTONS, COHEN & GRIGSBY PC TO DESIGN, IMPLEMENT A STRATEGY AND IDENTIFY GOVERNMENTAL FUNDING SOURCES AVAILABLE TO ADVANCE THE NATIONAL AVIARY'S MISSION AND AGENDA. X 0 5535686 -796517 258000 38076 4443093 5222952 599631 252000 34897 5535686 5503203 507197 759000 28448 5222952 5048750 685426 210000 20973 5503203 4014812 1500000 -199392 250138 16532 5048750 0.99770 0.00230 0 0 25988165 13529780 12458385 6086645 5089561 997084 3148168 25943 3122225 16577694 DEFERRED 457(B) PLAN COMPENSATION 51469 51469 X 9497948 -995713 375056 -620657 10118605 38076 -1069201 -1031125 9087480 9335179 375056 1069201 1444257 7890922 38076 38076 7928998 PART III, LINE 1A: THE AVIARY MAINTAINS AND EXHIBITS A SIGNIFICANT COLLECTION OF BIRDS AND HORTICULTURE. A VALUE OF THIS COLLECTION IS NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE A REASONABLE VALUATION BASIS AND LIFE EXPECTANCY CANNOT BE DETERMINED. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASES, BREEDING PROGRAMS, OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS THAT ARE WITHOUT DONOR RESTRICTIONS AND AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED IN THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THE AVIARY SPENT APPROXIMATELY $4,285 AND $1,840, RESPECTIVELY, TO ENHANCE ITS LIVING COLLECTION. PART V, LINE 4: THE AFRICAN GREY PARROT ENDOWMENT FUND REQUIRES THAT THE EARNINGS BE UTILIZED FOR THE MAINTENANCE OF THE AFRICAN GREY PARROTS. THE CAPITAL ENDOWMENT FUND REQUIRES THAT THE EARNINGS BE UTILIZED FOR MAINTENANCE OF THE CAPITAL CONSTRUCTION FOR EXPANSION OF THE AVIARY. THE AVIAN CONSERVATION ENDOWMENT FUND ALLOWS UP TO 5% OF THE ANNUAL VALUE TO BE UTILIZED TO FUND THE SALARY AND RELATED EXPENSES OF THE CONSERVATION DEPARTMENT. IN 2018, THE AVIARY RECEIVED AN INVESTMENT OF $1,500,000 TO BE USED TO FUND AN AUDIENCE DEVELOPMENT FUND. THE PURPOSE OF THIS FUND IS TO PROVIDE THE AVIARY WITH ACCESS TO CAPITAL THAT COULD BE IMMEDIATELY USED FOR OPPORTUNITIES TO GROW ITS AUDIENCE SUCH AS INVESTMENTS IN EXHIBITS, TECHNOLOGY OR PROGRAMS. $1,000,000 IS A PERMANENTLY RESTRICTED ENDOWMENT IN WHICH THE AVIARY MAY DRAW 5% ANNUALLY WITH THE FOLLOWING PROVISIONS: IF THE ENDOWMENT FALLS BELOW 75% OF ITS CORPUS VALUE DUE TO WITHDRAWALS OR DECLINE IN MARKET CONDITIONS, NO FUNDS MAY BE WITHDRAWN UNTIL SUCH TIME THAT THE ENDOWMENT BALANCE IS RESTORED TO 75% OR MORE OF ITS CORPUS VALUE. $500,000 IS A RESTRICTED RESERVE IN WHICH THE AVIARY MAY WITHDRAW 100% OF THE FUNDS WITH THE FOLLOWING PROVISIONS: REQUESTS FOR APPROVAL WILL INCLUDE A PLAN FOR REPLENISHMENT. THE AVIARY'S GOAL IS TO REPLENISH ALL FUNDS WITHDRAWN WITHIN FIVE YEARS OR LESS. IF DRAWS FROM THE RESERVE CANNOT BE RE-PAID WITHIN A FIVE-YEAR PERIOD FROM DERIVED SOURCES, THE PERMANENTLY RESTRICTED ENDOWMENT PORTION OF THE AUDIENCE DEVELOPMENT FUND WILL BE FROZEN UNTIL SUCH TIME THE RESTRICTED RESERVE IS RE-PAID IN FULL. ANNUAL WITHDRAWALS OF 5% FROM THE PERMANENTLY RESTRICTED ENDOWMENT CAN BE USED TO RE-PAY THE RESTRICTED RESERVE. PART X, LINE 2: THE AVIARY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2022 AND 2021. AT DECEMBER 31, 2022, THE AVIARY HAD OPERATING LOSS CARRY-FORWARDS RESULTING FROM ITS UNRELATED BUSINESS ACTIVITIES OF APPROXIMATELY $611,000 WHICH MAY BE APPLIED AGAINST TAXABLE INCOME IN FUTURE YEARS. THE NET OPERATING LOSS CARRY-FORWARDS EXPIRE AT VARIOUS DATES BEGINNING IN 2026. A VALUATION ALLOWANCE HAS BEEN RECORDED TO OFFSET THE RESULTING DEFERRED TAX ASSET DUE TO THE UNCERTAINTY OF THE FUTURE USE OF THESE NET OPERATING LOSSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -596,062. COST OF GOODS SOLD -272,572. SPECIAL EVENTS -200,567. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 596,062. COST OF GOODS SOLD 272,572. SPECIAL EVENTS 200,567. NIGHT IN THE TROPICS 301015 148500 152515 66240 19777 7300 19126 GENTLEMEN'S NIGHT OUT 192749 152500 40249 12356 49736 1500 19159 2 21754 3000 18754 528 2450 2395 515518 304000 211518 528 78596 71963 8800 40680 200567 10951 X X X 0 0 0 0 0 0 0 0 0 CHERYL TRACY EXECUTIVE DIRECTOR 197400 0 0 0 0 0 5922 0 6940 0 210262 0 0 0 CONOR MCGARVEY DIRECTOR OF BUILDINGS AND 131710 0 0 0 0 0 3951 0 14835 0 150496 0 0 0 MICHAEL MASCARO BOARD MEMBER 590318 GENERAL CONTRACTING SERVICES 0 SCHEDULE L, PART IV THE NATIONAL AVIARY HAS A FORMAL CONFLICT OF INTEREST POLICY WHICH WAS STRICTLY ADHERED TO AND FOLLOWED WITH RESPECT TO THE TRANSACTIONS WITH MASCARO CONSTRUCTION COMPANY. MICHAEL MASCARO IS A PRINCIPAL OF MASCARO CONSTRUCTION COMPANY. NO PAYMENTS WERE MADE DIRECTLY TO MICHAEL MASCARO. X AUCTION ITEMS 50 37126 RETAIL VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A PER THE AVIARY'S BYLAWS, THE EXECUTIVE COMMITTEE SHALL CONSIST OF AT LEAST 6 MEMBERS BUT NOT MORE THAN 12 ALL OF WHOM SHALL BE MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE FULL BOARD OF DIRECTORS BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B AT A REGULARLY SCHEDULED FULL BOARD OF DIRECTORS MEETING, THE BOARD OF DIRECTORS VOTED UNANIMOUSLY TO ASSIGN THE RESPONSIBILITY OF APPROVING THE 990 FORM TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE AVIARY EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER, ALONG WITH A REPRESENTATIVE FROM ITS INDEPENDENT OUTSIDE ACCOUNTING FIRM, WILL REVIEW THE 990 WITH THE FINANCE COMMITTEE PRIOR TO FILING THE FORM 990. IN ADDITION, THE FULL BOARD WILL RECEIVE A COPY OF THE FORM 990 FOR REVIEW AND COMMENT PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, COVERED INDIVIDUALS MUST COMPLETE A DISCLOSURE STATEMENT REFLECTING HIS OR HER INTERESTS TO THE EXECUTIVE COMMITTEE AND CHAIRMAN OF THE BOARD OF DIRECTORS. THE DISCLOSURE STATEMENT SHOULD LIST THE CONFLICT OF INTEREST, SUCH AS LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE DISCLOSURE STATEMENTS SO THAT ITS MEMBERS ARE FAMILIAR WITH POTENTIAL CONFLICTS. IN ADDITION, EACH DIRECTOR, COMMITTEE MEMBER, OFFICER AND ANY COVERED INDIVIDUAL IS PERSONALLY RESPONSIBLE FOR DISCLOSING HIS/HER ACTUAL OR POTENTIAL CONFLICT (OR ANY ACTUAL OR POTENTIAL CONFLICT OF WHICH HE OR SHE MAY BE AWARE) AT THE TIME THE NATIONAL AVIARY IS CONSIDERING A TRANSACTION THAT MAY INVOLVE A CONFLICT AND WHENEVER HE OR SHE BECOMES AWARE THAT HIS OR HER DISCLOSURE STATEMENT IS NO LONGER ACCURATE. IN ADDITION, THE CONFLICT OF INTEREST POLICY OUTLINES VERY SPECIFIC, DETAILED PROCEDURES WHICH THE EXECUTIVE COMMITTEE MUST FOLLOW TO ADDRESS ANY CONFLICTS DISCLOSED BY INDIVIDUALS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PERSON MUST BE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON MUST BE REVIEWED AND APPROVED USING DATA AS TO THE COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE MUST BE CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THIS ORGANIZATION WILL PROVIDE COPIES OF ALL FORMS 1023, 990, AND 990T UPON REQUEST.