2023-10-09T12:53:55-05:00 2022-12-31 341322309 CIUNI & PANICHI INC 25201 CHAGRIN BLVD 200 CLEVELAND OH 441225683 990 2022-01-01 340816490 CLEVELAND ZOOLOGICAL SOCIETY CLEV 2166353368 3900 WILDLIFE WAY CLEVELAND OH 44109 SARAH CRUPI CEO 2166353368 2023-09-21 1 SARAH CRUPI 999009999 0 MICHAEL B KLEIN CPA P00359504 2168317171 2023-09-21 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z SARAH CRUPI 3900 WILDLIFE WAY CLEVELAND OH 44109 18365896 0 X WWW.CLEVELANDZOOSOCIETY.ORG X 1957 OH CONNECTING PEOPLE WITH WILDLIFE 40 40 32 46 0 0 11518798 13455152 0 0 1189070 386311 138263 111391 12846131 13952854 8307557 7546067 0 0 1606744 1734523 0 0 971227 964914 1061393 10879215 10341983 1966916 3610871 29186847 30703125 8128360 8962540 21058487 21740585 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 4313315 3234239 WE EXCEEDED OUR REVENUE GOALS FOR ANNUAL OPERATIONS AND EVENTS, INCLUDING RECORD MEMBERSHIP REVENUE OF OVER $4.8 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 $2,900,276 IN GENERAL OPERATING SUPPORT TO CLEVELAND METROPARKS ZOO. 3232000 3232000 IN 2022, THE ZOO SOCIETY SECURED $6,552,784 IN CAPITAL PROJECT SUPPORT. THE BOARD OF DIRECTORS COMMITTED $3.2 MILLION IN SUPPORT OF A PRIMATE FOREST PROJECT AND $32,000 FOR RHINOS. 1079828 1079828 THE ZOO SOCIETY PROVIDED NEARLY $1.1 MILLION TO THE ZOO IN SUPPORT OF ITS EDUCATION, CONSERVATION, ANIMAL CARE PROGRAMS, AND OTHER SPECIAL PROJECTS.THE ZOO SOCIETY PROVIDED $165,542 IN SUPPORT OF ANIMAL CARE PROGRAMMING AND $169,905 IN SUPPORT OF EDUCATIONAL PROGRAMING.THE ZOO SOCIETY PROVIDED $744,381 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. 8625143 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 10 0 1 32 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 40 40 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X X SARAH CRUPI 2166353368 3900 WILDLIFE WAY CLEVELAND OH 44109 PATRICIA O BEMER DIRECTOR 3.00 X 0 0 0 VIRGINIA D BENJAMIN LIFE DIRECTOR 3.00 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 JULIE A EDGAR PHD DIRECTOR 1.00 X 0 0 0 ROBERT ELMORE DIRECTOR 1.00 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 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 JOANNE M KIRK DIRECTOR 1.00 X 0 0 0 JOSEPH J MAHOVLIC LIFE DIRECTOR 1.00 X 0 0 0 SALLY MESSINGER DIRECTOR 1.00 X 0 0 0 ALLEN J MISTYSYN DIRECTOR 1.00 X 0 0 0 A MALACHI MIXON IV VICE PRESIDENT 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 CHRISTINE MYEROFF PRESIDENT 4.00 X 0 0 0 CHRISTOPHER NEHEZ DIRECTOR 3.00 X 0 0 0 RUSSELL O'ROURKE DIRECTOR 1.00 X 0 0 0 JAMES M PARISH DIRECTOR 1.00 X 0 0 0 KIMBERLY PINTER DIRECTOR 1.00 X 0 0 0 RONALD E PLAZEK 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 MARY KAY SCHNEIDER VICE PRESIDENT 4.00 X 0 0 0 LAUREN SPILMAN LIFE DIRECTOR 1.00 X 0 0 0 BECKY TRUELSON DIRECTOR 4.00 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 173097 0 36874 MARY MCMILLAN CONTROLLER 45.00 X 106167 0 16390 LETA OBERTACZ DIRECTOR OF ADVANCEMENT, 1/1-8/2 50.00 X 117906 0 22854 RACHAEL FULLER DIRECTOR OF MARKETING & EVENTS 45.00 X 109908 0 6954 507078 0 83072 4 0 1 0 ARAMARK SPORTS & ENTERTAINMENT 3900 WILDLIFE WAY CLEVELAND OH 44109 EVENT CATERING 451741 HKM PRINTING SERVICES LLC PO BOX 6172 HERMITAGE PA 161480922 PRINTING 196253 2 4879151 189160 2000000 6386841 481634 13455152 383359 383359 3900590 3897638 2952 2952 2952 626795 189160 515404 111391 111391 13952854 0 0 497702 7297569 7297569 248498 248498 332529 117657 71509 143363 1209304 436051 251283 521970 51814 12116 17819 21879 25835 6041 8885 10909 115041 42080 26795 46166 1640 1638 2 51393 51335 58 35036 34996 40 34604 26748 7856 78010 37087 15822 25101 171329 10582 135296 25451 8557 2247 1014 5296 54952 54952 167056 55950 40189 70917 OTHER EXPENSE 213130 138429 20682 54019 POSTAGE & SHIPPING 181532 167633 633 13266 DUES & SUBSCRIPTIONS 49159 21148 12765 15246 PRINTING & PUBLICATIONS 14995 5307 9688 10341983 8625143 745613 971227 X 335761 291692 0 44069 2835131 135278 6607269 12474273 3576968 4257749 62276 45537 508444 386258 106202 122186 14964487 12397661 1034514 1270441 29186847 30703125 8045330 8514771 10000 21000 73030 426769 8128360 8962540 X 16825773 14300012 4232714 7440573 21058487 21740585 29186847 30703125 X 3610871 -2849790 -78983 X X 0 1 X 1 0 X 7888407 7817056 8763488 11518798 13455152 49442901 7888407 7817056 8763488 11518798 13455152 49442901 4276207 45166694 343090 388333 303326 311583 383359 1729691 16580 48192 138263 111391 314426 51487018 0.87720 0.85230 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 30000 30000 10311983 10341983 667099 166775 0 0 590247 637594 693961 667099 2588901 3883352 15000 15000 15000 30000 75000 147562 159399 173490 166775 647226 970839 PART II-A, LINE 1, LOBBYING ACTIVITIES: IN 2022, 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. 8978405 44105 -1606834 7415676 7796120 1390785 208500 8978405 6904368 1130553 238801 7796120 5532438 65176 1394412 87658 6904368 5922658 144173 -363880 170513 5532438 0.89160 0.04840 0.06000 0 0 508444 386258 122186 122186 ANNUITY OBLIGATIONS 88945 DEFERRED COMPENSATION 337824 426769 X 8209643 -2849790 -1429 -2851219 11060862 2891992 2891992 13952854 7519261 77554 77554 7441707 2900276 2900276 10341983 PART V, LINE 4: THE ZOOFUTURES FUND ASSETS AVAILABLE FOR DISTRIBUTION ARE TO BE USED FOR CONSERVATION/SCIENCE PROGRAMS AND CLEVELAND ZOOLOGICAL SOCIETY PROJECTS. THERE ARE NO SET RESTRICTIONS ON HOW THE FUNDS MAY BE USED, BUT GENERALLY THIS INCLUDES ITEMS "ABOVE AND BEYOND" ROUTINE PROGRAM AND OPERATIONS. 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, 2022 AND 2021, 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 -78,983. SPECIAL EVENTS EXPENSE 77,554. PART XI, LINE 4B - OTHER ADJUSTMENTS: ASC 606 EFFECTS - SEE NOTE BELOW 2,891,992. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 77,554. PART XII, LINE 4B - OTHER ADJUSTMENTS: ASC 606 EFFECTS - SEE NOTE BELOW 2,900,276. 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 2022 AUDITED FINANCIAL STATEMENTS ARE ACCOMPANIED BY A SUPPLEMENTAL SCHEDULE TO RECONCILE THE DIFFERENCES BETWEEN THE METHODS OF PRESENTATION. 1 EAST ASIA & THE PACIFIC GRANTMAKING CONSERVATION AND RESEARCH. 102000 SOUTH AMERICA GRANTMAKING CONSERVATION AND RESEARCH. 128998 EUROPE GRANTMAKING CONSERVATION AND RESEARCH. 94500 0 0 0 0 0 0 325498 0 325498 EAST ASIA AND THE PACIFIC FIELD PARTNER SUPPORT. 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) FIELD PARTNER SUPPORT. 30000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC FIELD PARTNER SUPPORT. 20000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC FIELD PARTNER SUPPORT. 10000 WIRE TRANSFER 0 EUROPE (INCLUDING ICELAND & GREENLAND) FIELD PARTNER SUPPORT. 60000 WIRE TRANSFER 0 EAST ASIA AND THE PACIFIC FIELD PARTNER SUPPORT. 62000 WIRE TRANSFER 0 6 0 CONSERVATION PARTNER SUPPORT. SOUTH AMERICA 1 51998 WIRE TRANSFER CONSERVATION PARTNER SUPPORT. EUROPE (INCLUDING ICELAND & GREENLAND) 1 4500 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 EXECUTIVE DIRECTOR. 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 III ACCOUNTING METHOD: PART II, LINE 1: THE FINANCIAL STATEMENTS AND GRANT AWARDS ARE PREPARED USING THE ACCRUAL METHOD OF ACCOUNTING. TWILIGHT AT THE ZOO 674900 75260 599640 48200 400059 2500 28231 SUNSET SAFARIS 122300 113900 8400 25346 1 18755 18755 4670 6398 815955 189160 626795 52870 431803 2500 28231 515404 111391 1 CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 165542 0 ANIMAL CARE AND RESEARCH CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 169905 0 EDUCATION CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 3232000 0 CAPITAL PROJECTS CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 829846 0 FIELD CONSERVATION CLEVELAND METROPOLITAN PARK DISTRICT 4101 FULTON ROAD CLEVELAND OH 44111 346000704 2900276 0 GENERAL OPERATING SUPPORT 1 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 EXECUTIVE DIRECTOR. 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. X X X X 0 0 0 0 0 0 0 0 0 SARAH CRUPI CEO 173097 0 0 0 0 0 11257 0 25617 0 209971 0 0 0 X 2 481634 FAIR MARKET VALUE 0 1 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE AUDIT COMMITTEE, AS WELL AS THE EXECUTIVE DIRECTOR, 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 HIM OR HERSELF 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 EXECUTIVE DIRECTOR 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 EXECUTIVE DIRECTOR'S PERFORMANCE. THE HUMAN RESOURCES COMMITTEE ADDITIONALLY SERVES AS A RESOURCE FOR THE EXECUTIVE DIRECTOR 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 -78,983. 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 $77,000.