2020-11-16T14:18:21-06:00 2019-12-31 560574444 CHERRY BEKAERT LLP 222 SECOND AVE SOUTH STE 1240 NASHVILLE TN 37201 990 2019-01-01 621411210 NASHVILLE ZOO INC NASH 6158331534 3777 NOLENSVILLE ROAD NASHVILLE TN 37211 KIM PRIDGEN CFO 6158331534 2020-11-16 1 SARA G MOON P00034774 6153836592 2019 2022-09-23 18:48:47Z RICK SCHWARTZ 3777 NOLENSVILLE ROAD NASHVILLE TN 37211 43111881 0 X WWW.NASHVILLEZOO.ORG X 1989 TN TO CONTINUE TO GROW AND PROVIDE A PARK/FACILITY THAT IS RECOGNIZED FOR EXCELLENCE IN ANIMAL CARE, INNOVATIVE DESIGN AND GLOBAL CONSERVATION WHILE DELIVERING STRONG EDUCATIONAL AND COMMUNITY VALUE. 35 35 371 1263 82107 103913 11246965 14595914 6258633 7383429 1320662 1364087 4919931 5419439 23746191 28762869 554828 537620 0 0 8481280 9857306 49855 49820 1110051 8343942 9683331 17429905 20128077 6316286 8634792 103503455 113401380 3560963 2944550 99942492 110456830 X IN FULFILLMENT OF OUR MISSION TO INSPIRE A CULTURE OF UNDERSTANDING AND DISCOVERY OF OUR NATURAL WORLD THROUGH CONSERVATION, INNOVATION AND LEADERSHIP, OUR GOAL IS TO BUILD A FIRST CLASS ZOO FOR MIDDLE TENNESSEE AND TO DEVELOP A FACILITY THAT IS RECOGNIZED FOR EXCELLENCE IN ANIMAL CARE AND GLOBAL CONSERVATION WITH STRONG COMMUNITY VALUE IN MIND. WE STRIVE TO BE THE BEST AT CREATING UNIQUE DESIGNS AND INNOVATIVE ARCHITECTURE AND HORTICULTURAL COMPONENTS TO ENHANCE EXHIBITS FOR THE BENEFIT OF THE ANIMALS, OUR VISITORS AND THE ZOOLOGICAL COMMUNITY. 0 0 16178244 6942636 THE ORGANIZATION PROVIDES THE GENERAL PUBLIC WITH A ZOO WHERE IT MAINTAINS ANIMALS AND INFORMS AND EDUCATES THE PUBLIC ABOUT NATURE, ANIMALS AND CONSERVATION.ZOO: RECORD ANNUAL ATTENDANCE WITH 1,266,764 VISITORS AND RECORD ATTENDANCE FOR MARCH, APRIL, MAY, JUNE, NOVEMBER AND DECEMBER. TIGER CROSSROADS FEATURING SUMATRAN TIGERS OPENED. THE HCA HEALTHCARE VETERINARY CENTER OPENED AND IS LEED SILVER CERTIFIED. THE ZOO INTRODUCED A NEW EVENT, ZOOLUMINATION, DRAWING MORE THAN 149,000 VISITORS. EXPEDITION PERU: TREK OF THE ANDEAN BEAR WAS AWARDED TOP HONORS FROM THE ASSOCIATION OF ZOOS AND AQUARIUMS, DISTINGUISHING IT AS THE BEST EXHIBIT IN THE COUNTRY. THE WOMEN'S RESTROOM WITHIN THIS EXHIBIT, FEATURING A COTTON-TOP TAMARIN HABITAT, WAS DEEMED BY POPULAR VOTE AS THE BEST RESTROOM IN AMERICA BY CINTAS. THE HCA HEALTHCARE VETERINARY CENTER WAS RECOGNIZED FOR EXCELLENCE IN CONSTRUCTION FROM THE GREATER TENNESSEE CHAPTER OF THE ASSOCIATED BUILDERS AND CONTRACTORS. THE ZOO RECEIVED AZA'S INNOVATION IN EDUCATION AWARD IN 2019 FOR A PARTNERSHIP PROGRAM WITH CROFT MIDDLE DESIGN CENTER. MORE THAN 128,000 INDIVIDUALS WATCHED AN ANIMAL SHOW, MET ANIMALS IN AN UP-CLOSE ENCOUNTER OR PARTICIPATED IN AN ON-SITE ANIMAL PROGRAM. 537620 537620 CONSERVATION: IN 2019, MORE THAN $530,000 WAS GIVEN TO HELP FUND CONSERVATION EFFORTS AROUND THE WORLD. NASHVILLE ZOO SENT SEVERAL ANIMAL CARE STAFF TO VARIOUS COUNTRIES, INCLUDING BOLIVIA, SOMALILAND AND PERU, TO HELP CONSERVE ANIMAL SPECIES IN THE WILD AND HELP ORGANIZATIONS WITH MUCH NEEDED VOLUNTEER SUPPORT. THE ZOO WAS SUCCESSFUL IN BREEDING SEVERAL ANIMALS AS PART OF AZA'S SPECIES SURVIVAL PLAN (SSP), INCLUDING COTTON-TOP TAMARIN, CLOUDED LEOPARD, RED KANGAROO, AND PALAWAN BINTURONG. SEVERAL NEW ANIMALS WERE ADDED TO THE COLLECTION BASED ON RECOMMENDATION OF SSPS, INCLUDING A MALE WHITE RHINOCEROS, A FEMALE CAPE PORCUPINE AND A MALE BAIRD'S TAPIR TO BE PAIRED WITH ANIMALS ALREADY AT THE ZOO. THE ZOO'S AMBASSADOR ANIMAL PROGRAM ALSO RECEIVED WINSOL THE AARDVARK AND A FLOCK OF CHILEAN FLAMINGOS, WHO ARE TREMENDOUS AMBASSADORS FOR THEIR SPECIES. AS PART OF A CONTINUED COLLABORATION WITH THE UNITED STATES FISH AND WILDLIFE SERVICE, THE ZOO PRODUCED 2,300 CRITICALLY ENDANGERED PUERTO RICAN CRESTED TOAD TADPOLES FOR RELEASE IN PUERTO RICO TO INCREASE WILD POPULATIONS. TWO LOGGERHEAD SHRIKES WERE HATCHED AS PART OF THE COOPERATIVE LOGGERHEAD SHRIKE RECOVERY PROGRAM WITH WILDLIFE PRESERVATION CANADA. 66759 440793 EDUCATION: 44,614 STUDENTS VISITED THROUGH FIELD TRIPS WITH 21,478 FROM TITLE I SCHOOLS. MORE THAN 6,600 STUDENTS PARTICIPATED IN A WILD ENCOUNTERS PROGRAM DURING THEIR VISIT. HOMESCHOOL DAYS PROGRAMS SERVED 1,195 HOMESCHOOL STUDENTS AGES 5-14. 1,298 CAMPERS FROM 49 GROUPS FOR OVERNIGHT CAMPS VISITED AND THE SUMMER CAMP PROGRAM REACHED 911 YOUTH AND CONTINUES TO BE RECOGNIZED AS ONE OF THE BEST IN THE AREA. CONTINUED EXPANSION PARTNERSHIP WITH CROFT MIDDLE DESIGN CENTER AND WAS RECOGNIZED WITH AN INDUSTRY EDUCATION AWARD FOR THOSE EFFORTS. 16782623 1 1 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 1 1 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 84 0 1 371 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 35 35 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 TN X X X KIM PRIDGEN 6158331534 3777 NOLENSVILLE ROAD NASHVILLE TN 37211 JULIE WALKER CHAIRMAN 10.37 X X 0 0 0 JIMMY WEBB VICE-CHAIRMAN 0.00 X X 0 0 0 ED GOODRICH VICE-CHAIRMAN/TREASURER 0.80 X X 0 0 0 DAVID MANNING SECRETARY 0.21 X X 0 0 0 LAUREN CURRY LEGAL COUNSEL 0.97 X 0 0 0 CYNTHIA ARNHOLT DIRECTOR 0.00 X 0 0 0 CLARA BELDEN DIRECTOR 0.14 X 0 0 0 SAMANTHA BOYD DIRECTOR 0.23 X 0 0 0 MIKE BRACKEN DIRECTOR 0.16 X 0 0 0 BETH COURTNEY DIRECTOR 0.18 X 0 0 0 DREW CRAWFORD DIRECTOR 0.00 X 0 0 0 ANNE DAVIS DIRECTOR 0.16 X 0 0 0 LAURIE ESKIND DIRECTOR 0.57 X 0 0 0 WILL FITZGIBBON DIRECTOR 0.12 X 0 0 0 LILY FOLLOWILL DIRECTOR 0.00 X 0 0 0 JIMMY GRANBERY DIRECTOR 0.32 X 0 0 0 JR GREENE DIRECTOR 0.59 X 0 0 0 BARBARA HAGOOD DIRECTOR 0.46 X 0 0 0 CARL HALEY JR DIRECTOR 0.26 X 0 0 0 ALLIE HALL DIRECTOR 0.21 X 0 0 0 CHRIS HOLMES DIRECTOR 0.04 X 0 0 0 JOHN HOWARD DIRECTOR 0.14 X 0 0 0 KENT KIRBY DIRECTOR 0.16 X 0 0 0 JOHN LUEKEN DIRECTOR 0.45 X 0 0 0 ALEX MARKS DIRECTOR 0.00 X 0 0 0 KAREN MOORE DIRECTOR 0.19 X 0 0 0 SANDRA MORGAN DIRECTOR 0.28 X 0 0 0 TARA SCARLETT DIRECTOR 0.26 X 0 0 0 TIM SCHOETTLE DIRECTOR 0.18 X 0 0 0 BRIAN SMALLWOOD DIRECTOR 0.53 X 0 0 0 ALEX SOLLBERGER DIRECTOR 0.20 X 0 0 0 BUTCH SPYRIDON DIRECTOR 0.14 X 0 0 0 BARBARA TURNER DIRECTOR 0.47 X 0 0 0 MCARTHUR VANOSDALE DIRECTOR 0.07 X 0 0 0 KIMBERLY WILLIAMS-PAISLEY DIRECTOR 0.00 X 0 0 0 RICK SCHWARTZ PRESIDENT 60.00 X 523527 0 31474 KIM PRIDGEN CHIEF FINANCIAL OFFICER 50.00 X 131635 0 5505 SUZANNE ILER CHIEF DEVELOPMENT OFFICER 50.00 X 181087 0 15654 ANDY TILLMAN CHIEF OPERATING OFFICER 50.00 X 137601 0 14128 DAVID OEHLER VICE PRESIDENT 50.00 X 149566 0 15511 JAMI GESELLE HUMAN RESOURCE OFFICER 50.00 X 91539 0 13606 HEATHER ROBERTSON VETERINARIAN 50.00 X 101538 0 4664 1316493 0 100542 6 0 1 0 GREGORY GATES ARCHITECTURE 1609 MADISON RD SUITE D CINCINNATI OH 45206 ARCHITECT 145863 LAMAR TEXAS LIMITED PARTNERSHIP PO BOX 96030 BATON ROUGE LA 70896 MARKETING 114863 2 4266449 563979 1683215 8082271 5039410 14595914 ZOO ADMISSIONS 900099 6942636 6942636 EDUCATION PROGRAMS 611600 440793 440793 7383429 668425 668425 185822 689358 201699 667719 -15877 21639 5762 5762 13073301 26000 12399712 3927 673589 22073 695662 695662 1710422 563979 1075955 634467 634467 VENDING 900099 3196996 3196996 PARKING 812930 914235 914235 CATERING COMMISSIONS 900099 76345 76345 591634 591634 4779210 28762869 7383429 82107 6701419 282006 282006 255614 255614 1214955 728973 182243 303739 7243367 5814137 858396 570834 202741 151433 25847 25461 579676 428969 75920 74787 616567 460532 78604 77431 7524 7524 47470 47470 49820 49820 74516 74516 161233 161233 457282 457282 97862 37058 60804 258914 95737 163177 789618 789618 67216 67216 7005 7005 633 633 4233836 4233836 367554 367554 OTHER TAXES 102865 102865 REPAIRS & MAINTENANCE 942324 942324 ANIMAL CARE 714225 714225 OTHER EXPENSES 421850 418138 3712 931404 597549 325876 7979 20128077 16782623 2235403 1110051 20000 38500 16095276 22436108 7243568 5852902 581124 584656 95080591 33437804 57504414 61642787 15107934 18304679 6951139 4541748 103503455 113401380 1978425 1385857 1582538 1558693 3560963 2944550 X 70825289 77550656 29117203 32906174 99942492 110456830 103503455 113401380 8634792 1879546 0 X 0 1 X 1 0 X 26034005 12996603 18215709 11246965 14595914 83089196 5427354 6623252 7059744 7394591 9093851 35598792 31461359 19619855 25275453 18641556 23689765 118687988 8722864 2589566 6067100 188886 5145278 22713694 0 8722864 2589566 6067100 188886 5145278 22713694 95974294 978933 1088564 1238780 1764777 1543605 6614659 978933 1088564 1238780 1764777 1543605 6614659 15580 15580 2307560 3378585 3721547 4118247 4779210 18305149 34763432 24087004 30235780 24524580 30012580 143623376 0.66820 0.68540 0.04610 0.04370 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15602121 2947516 18549637 16393916 8133 -799928 15602121 14137114 74089 2182713 16393916 14469010 20000 1093672 1445568 14137114 14735374 20000 -286364 14469010 0.38450 0.61550 0 0 200000 200000 89170517 30120988 59049529 5710074 3316816 2393258 61642787 X 32575203 1879546 9488 1945373 3834407 28740796 22073 22073 28762869 22060865 9488 1945373 1954861 20106004 22073 22073 20128077 PART V, LINE 4: TO FUND CAPITAL IMPROVEMENTS AT THE ZOO FACILITY OR PAY OPERATING EXPENSES AS NEEDED. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION HAS BEEN MADE FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS FASB ASC GUIDANCE RELATED TO UNRECOGNIZED TAX BENEFITS. THE GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THIS GUIDANCE PRESCRIBES A MINIMUM PROBABILITY THRESHOLD THAT A TAX POSITION MUST MEET BEFORE A FINANCIAL STATEMENT BENEFIT IS RECOGNIZED. THE MINIMUM THRESHOLD IS DEFINED AS A TAX POSITION THAT IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFIT TO BE RECOGNIZED IS MEASURED AS THE LARGEST AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ORGANIZATION HAS NO SIGNIFICANT TAX PENALTIES OR INTEREST REPORTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS COSTS 1,075,955. RENTAL EXPENSES 869,418. PART XI, LINE 4B - OTHER ADJUSTMENTS: GAIN OF FIXED ASSET DISPOSAL 22,073. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 869,418. SPECIAL EVENTS COSTS 1,075,955. PART XII, LINE 4B - OTHER ADJUSTMENTS: GAIN ON FIXED ASSET DISPOSAL 22,073. 1 CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, 0 0 CONTRIBUTIONS ANIMAL CONSERVATION 4000 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 CONTRIBUTIONS & PROGRAM SERVICES ANIMAL CONSERVATION 101667 SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, 0 0 CONTRIBUTIONS & PROGRAM SERVICES ANIMAL CONSERVATION 121426 SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, 0 0 CONTRIBUTIONS & PROGRAM SERVICES ANIMAL CONSERVATION 17421 NORTH AMERICA 0 0 CONTRIBUTIONS ANIMAL CONSERVATION 5000 EUROPE (INCLUDING ICELAND & GREENLAND) 0 0 CONTRIBUTIONS ANIMAL CONSERVATION AND EDUCATION 6100 0 0 0 0 0 0 255614 0 255614 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, PANGOLIAN & CLOUDED LEOPARD CONSERVATION 101312 WIRE TRANSFERS 355 SUPPLIES COST SUB-SAHARAN AFRICA - ANGOLA, BENIN, BOTSWANA, BURKINA FASO, AFRICAN LION AND VULTURE CONSERVATION 16100 WIRE TRANSFERS 1321 TRAVEL & SALARIES OF ZOO STAFF TO ASSIST IN PROJECT COST EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM GIBBON CONSERVATION AND CONSERVATION EDUCATION 6100 WIRE TRANSFERS NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES LOGGERHEAD SHRIKE CONSERVATION 5000 CHECK SOUTH AMERICA - ARGENTINA, BOLIVIA, BRAZIL, CHILE, COLUMBIA, ECUADOR, AMAZONIAN MANATEE, TAPIR, CHILIEAN FLAMINGO, AND GIANT ARMADILLO CONSERVATION 115000 WIRE TRANSFERS 6426 VETERINARY SUPPLIES, TRAVEL & SALARIES OF ZOO STAFF TO ASSIST IN PROJECTS COST 11 3 0 0 0 0 0 0 PART I, LINE 2: THE PRESIDENT AND THE CURATORS OF THE ZOO MONITOR USE OF THE GRANT FUNDS BY: 1. REVIEWING THE ORGANIZATION'S NEWSLETTER; 2. COMMUNICATION WITH THE ORGANIZATION; AND/OR 3. VISITING THE ORGANIZATION 4. DISCUSSIONS AT AZA CONFERENCES PART III ACCOUNTING METHOD: X X X X X X 1 RHIZOME PRODUCTIONS 505 N 17TH NASHVILLE TN 37206 ALCOHOL-RELATED FUNDRAISER CONSULTING 0 347193 49820 297373 347193 49820 297373 TN ZOOLUMINATION 915068 109509 805559 246224 4097 425855 BOO @ ZOO 460224 20000 440224 18913 26187 23670 72707 8 899109 434470 464639 31322 16964 37159 172857 2274401 563979 1710422 296459 43151 64926 671419 1075955 634467 1 CHEETAH CONSERVATION FUND 200 DANGERFIELD ROAD SUITE 200 ALEXANDRIA VA 22314 301726923 501(C)(3) 5000 11409 FMV VETERINARY SUPPLIES, TRAVEL & SALARIES OF ZOO STAFF TO ASSIST IN PROJECTS TO SUPPORT CHEETAH CONSERVATION DUKE UNIVERSITY-LEMUR CTR 3705 ERWIN ROAD DURHAM NC 27705 560532129 501(C)(3) 5000 TO SUPPORT LEMUR CONSERVATION SIA INC 106 TEXAS ST CYRIL OK 73029 202111153 501(C)(3) 5000 TO SUPPORT EAGLE CONSERVATION POINT DEFIANCE ZOOLOGICAL SOCIETY 5400 NORTH PEARL ST TACOMA WA 96407 916066667 501(C)(3) 10000 TO SUPPORT CLOUDED LEOPARD CONSERVATION HOUSTON ZOO INC 153 CAMBRIDGE STREET HOUSTON TX 77030 741590271 501(C)(3) 11100 TO SUPPORT GIRAFFE, LION, & HORNBILL CONSERVATION THE INTERNATIONAL RHINO FDN 201 MAIN STREET STE 2600 FORT WORTH TX 76102 752395006 501(C)(3) 25000 TO SUPPORT RHINO CONSERVATION CLEVELAND ZOOLOGICAL SOCIETY ANDEAN BEAR CONSERVATION ALLIANCE 3900 WILDLIFE WAY CLEVELAND OH 44109 340816490 501(C)(3) 10000 TO SUPPORT ANDEAN BEAR CONSERVATION MINNESOTA ZOO FOUNDATION 3000 ZOO BLVD APPLE VALLEY MN 55124 510147653 501(C)(3) 25000 TO SUPPORT TIGER CONSERVATION WILDLIFE CONSERVATION NETWORK 209 MISSISSIPPI STREET SAN FRANCISCO CA 94107 300108469 501(C)(3) 25000 TO SUPPORT CHEETAH, SPECTACLED BEAR, & PAINTED DOG CONSERVATION GORILLA REHABILITATION & CONSERVATION EDUCATION PO BOX 334 CUMBERLAND CENTER ME 04021 462308758 501(C)(3) 25000 TO SUPPORT GORILLA CONSERVATION NEBRASKA WILDLIFE REHAD INC PO BOX 24122 OMAHA NE 68124 470829201 501(C)(3) 25000 TO SUPPORT CONSERVATION OF WILDLIFE NATIVE TO NEBRASKA 11 PART I, LINE 2: THE PRESIDENT AND THE CURATORS OF THE ZOO MONITOR USE OF THE GRANT FUNDS BY: 1. REVIEWING THE ORGANIZATION'S NEWSLETTER; 2. COMMUNICATION WITH THE ORGANIZATION; AND/OR 3. VISITING THE ORGANIZATION 4. DISCUSSIONS AT AZA CONFERENCES X X X 0 0 0 0 0 0 0 0 0 RICK SCHWARTZ PRESIDENT 447885 0 72373 0 3269 0 19000 0 12474 0 555001 0 0 0 SUZANNE ILER CHIEF DEVELOPMENT OFFICER 177687 0 3400 0 0 0 11609 0 4045 0 196741 0 0 0 ANDY TILLMAN CHIEF OPERATING OFFICER 132201 0 5400 0 0 0 9018 0 5110 0 151729 0 0 0 DAVID OEHLER VICE PRESIDENT 148566 0 1000 0 0 0 2982 0 12529 0 165077 0 0 0 X 1 34979 FMV X 9 5003735 FMV X 1 696 COST 0 0 1 PART I, LINE 32B: GIFTS OF PUBLICLY TRADED SECURITIES ARE PROCESSED THROUGH SUNTRUST BANK FOR SALE IMMEDIATELY UPON RECEIPT. FORM 990, PART VI, SECTION A, LINE 1 THE BOARD HAS AN EXECUTIVE COMMITTEE WHICH IS PERMITTED TO MAKE POLICY DECISIONS ON BEHALF OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - BOARD MEMBER, BRIAN SMALLWOOD AND ADVISORY BOARD MEMBER, RODES HART, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - FORM 990 IS REVIEWED BY THE CFO AND PRESIDENT AND EMAILED TO BOARD OF DIRECTORS FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C AN ANNUAL QUESTIONNAIRE IS GIVEN TO THE BOARD AND PRESIDENT. POTENTIAL CONFLICTS OF INTEREST, WITH ALL MATERIAL FACTS, ARE BROUGHT TO THE BOARD FOR DISCUSSION. IF APPROPRIATE, AN APPOINTED PERSON OR COMMITTEE WILL DETERMINE IF A BETTER PROPOSAL CAN BE ATTAINED THAT DOES NOT GIVE RISE TO A CONFLICT OF INTEREST. IF NOT, THE BOARD VOTES ON WHETHER THE ARRANGEMENT OR TRANSACTION IS IN THE ZOO'S BEST INTEREST AND IS FAIR AND REASONABLE. FORM 990, PART VI, SECTION B, LINE 15 A COMPENSATION COMMITTEE IS ESTABLISHED BY THE BOARD OF DIRECTORS. THE COMPENSATION COMMITTEE REVIEWS DATA AND ESTABLISHES THE SALARY OF THE PRESIDENT. DATA COMES FROM COMPARABLE ZOOS' FORM 990S, PERIODICALLY PUBLISHED INDUSTRY (AZA) COMPENSATION SURVEY, ETC. THE COMPENSATION COMMITTEE DETERMINES HOW OFTEN UPDATES AND REVIEWS ARE DONE. ROUTINE RAISES ARE BASED ON PERFORMANCE REVIEWS AND FOLLOW THE SAME PATTERN AS OTHER STAFF. COMPENSATION PAY RANGE ANALYSIS IS DONE PERIODICALLY EVERY FEW YEARS TO ENSURE COMPENSATION IS CONSISTENT WITH THE MARKET AND ADJUSTMENTS ARE MADE AS NECESSARY. SOURCE DATA IS SIMILAR TO THAT USED FOR THE SALARY OF THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 MADE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE WEBSITE ALONG WITH FORM 990. FORM 990, PART XI, LINE 8: DURING 2018, THE ORGANIZATION RESTATED GRANTS REVENUE, GRANTS RECEIVABLE AND NET ASSETS WITHOUT DONOR RESTRICTIONS AS OF AND FOR THE YEAR ENDED DECEMBER 31, 2017, TO PROPERLY STATE THESE ACCOUNTS AT THAT DATE.