2014-05-15T13:38:01-07:00 2013-12-31 990 2013-01-01 386027356 DETROIT ZOOLOGICAL SOCIETY DETR 2485415717 8450 W 10 Mile Road Royal Oak MI 48067 John Krueger Chief Financial Officer 2483365710 2014-05-15 2013 2015-11-30 17:44:51Z Ron Kagan 8450 W 10 Mile Road Royal Oak MI 48067 36553358 0 X http://www.detroitzoo.org/ X 1942 MI Celebrating and Saving Wildlife 62 62 392 1100 0 0 15570548 16775157 12649552 13637589 356853 463970 3455821 2444995 32032774 33321711 234219 345764 0 0 13786465 14026758 0 0 764667 15722672 16557126 29743356 30929648 2289418 2392063 38863451 42844978 10785493 11344640 28077958 31500338 The Detroit Zoological Society's Statement of Purpose is : Celebrating and Saving Wildlife. 0 0 5717033 207250 0 ANIMAL CARE: The Detroit Zoological Society continues its mission of celebrating and saving wildlife by demonstrating leadership in animal care, wildlife conservation and animal welfare. The Detroit Zoo had 3,617 individual animals representing 280 species in its care as of December 31, 2013. The Detroit Zoo is an active participant in animal conservation through breeding programs for threatened and endangered species as well as local field programs the Zoo leads and international field programs the Zoo supports. These programs are the work of dedicated Detroit Zoo staff working with partners from state and federal governments, universities, conservation organizations and other zoos. The Detroit Zoological Society's Center for Zoo Animal Welfare is a resource center for captive animal welfare knowledge, research and best practices; a convener and forum for exotic animal welfare science, practice and policy discussions; and a center conducting research and training, and recognizing advances in exotic animal welfare. 3700805 138514 253063 EDUCATION: The Detroit Zoological Society continues to provide a broad audience with outstanding and unique educational opportunities that lead to the appreciation and stewardship of nature through its Humane Education Academy and school programs. The Humane Education Academy offers a broad range of programs designed to meet the needs of our diverse audiences. Unique and engaging programs utilize a variety of instructional strategies - including traditional instruction, storytelling, role-playing, theater and virtual technology - to match the various learning styles of the community. Through participation in formal and informal experiences, audiences understand the need to treat other living creatures with respect, responsibility and compassion. The Berman Academy for Humane Education was created to help people help animals. Other education programs at the Detroit Zoo include school programs that complement Michigan Grade Level and High School Content Expectations, Summer Safari Camp, scout programs and family/community programs. 1982951 0 13384526 PUBLIC SERVICE: The Detroit Zoological Society continues to inspire the community with engaging, meaningful and memorable experiences. In 2013 the Detroit Zoo welcomed more than 1.3 million visitors. In addition to animal experiences, other attractions at the Zoo include the 3-D/4-D Theater, the Wild Adventure Ride, Giraffe Encounter, Tauber Family Railroad, Science On a Sphere, and the Carousel. Visitors can also participate in Zoo-sponsored events including Earth Day, Sunset at the Zoo, Meet Your Best Friend, Run Wild and Zoo Boo. 16706852 0 0 The Detroit Zoological Society continues to demonstrate organizational excellence consistent with a commitment to outstanding service, progressive resource management and environment leadership. The Society maintains grounds of 125 acres and 78 different buildings where staff members and volunteers are committed to lessening their environmental impact on the Earth. The Detroit Zoological Society has developed a unique, green roadmap called the Greenprint. This comprehensive strategic plan guides our operations and is the plan by which we refine and improve our facilities and daily practices, develop new policies and programs and improve green literacy in our community. 16706852 0 0 28107641 1 1 0 1 0 0 0 1 0 1 1 0 0 1 0 1 1 0 0 0 1 1 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 107 0 392 1 0 0 0 0 0 1 1 0 0 0 0 X 62 62 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X X John Krueger CFO Detroit Zoological Society 2485415717 8450 W 10 Mile Road Royal Oak MI 48067 Gail L Warden Chairman 4 X X 0 0 0 Linda Wassermann Aviv Vice Chair 2 X 0 0 0 Stephen R Polk Vice Chair 2 X 0 0 0 John G Sznewajs Treasuer 2 X X 0 0 0 Larry Alexander Executive Director 1 X 0 0 0 Matthew P Cullen Executive Director 1 X 0 0 0 Alan Kalter Executive Director 1 X 0 0 0 Denise J Lewis Executive Director 1 X 0 0 0 Shawn Patterson Executive Director 1 X 0 0 0 Richard B Platt Executive Director 1 X 0 0 0 Marion M Roberge Executive Director 1 X 0 0 0 Lloyd A Semple Executive Director 1 X X 0 0 0 Sean Werdlow Executive Director 1 X 0 0 0 Jeffrey K Willemain Executive Director 1 X 0 0 0 Matthew S Ahearn Director 1 X 0 0 0 N Charles Anderson Director 1 X 0 0 0 Alisha Bell Director 1 X 0 0 0 Madeleine H Berman Director 1 X 0 0 0 Thomas C Buhl Director 1 X 0 0 0 William Conway Director 1 X 0 0 0 Shery L Cotton Director 1 X 0 0 0 Mary Kay Crain Director 1 X 0 0 0 Marvin Daitch Director 1 X 0 0 0 Michael E Duggan Director 1 X 0 0 0 David E Duprey Director 1 X 0 0 0 Matthew B Elliott Director 1 X 0 0 0 Charles Ellis Director 1 X 0 0 0 John Erb Director 1 X 0 0 0 Burton D Farbman Director 1 X 0 0 0 Jennifer Fischer Director 1 X 0 0 0 Marjorie M Fisher Director 1 X 0 0 0 Cynthia Ford Director 1 X 0 0 0 Linda Gillum Director 1 X 0 0 0 Allan D Gilmour Director 1 X 0 0 0 Ruth R Glancy Director 1 X 0 0 0 Jeff Hauswirth Director 1 X 0 0 0 Marina A Houghton Director 1 X 0 0 0 Paul Huxley Director 1 X 0 0 0 Hassan Jaber Director 1 X 0 0 0 Hiram Jackson Director 1 X 0 0 0 George G Johnson Director 1 X 0 0 0 Tom Lewand Director 1 X 0 0 0 Kirk Lewis Director 1 X 0 0 0 Daniel Little Director 1 X 0 0 0 Albert L Lorenzo Director 1 X 0 0 0 Victor Martin Director 1 X 0 0 0 Virinder Moudgil Director 1 X 0 0 0 Julie Nicholson Director 1 X 0 0 0 David Page Director 1 X 0 0 0 Bob Riney Director 1 X 0 0 0 Sue Rocca Director 1 X 0 0 0 James Rosenthal Director 1 X 0 0 0 Rick Ruffner Director 1 X 0 0 0 Anmar Sarafa Director 1 X 0 0 0 Lawrence Scott Director 1 X 0 0 0 Grace Shore Director 1 X 0 0 0 Andre Spivey Director 1 X 0 0 0 Shirley R Stancato Director 1 X 0 0 0 James Tate Director 1 X 0 0 0 Joel D Tauber Director 1 X 0 0 0 Chris Wigent Director 1 X 0 0 0 William M Wolfson Director 1 X 0 0 0 Ron L Kagan Executive Director/CEO 50 X 406374 0 136640 John F Krueger Chief Financial Officer 50 X 145110 0 23551 Scott F Carter Chief Life Sciences Officer 50 X 163832 0 39862 Gerry VanAcker Chief Operations Officer 50 X 156396 0 23974 Diane Miller Chief Program Officer 50 X 107719 0 7170 Richard Friday Director of Marketing 40 X 133606 0 19322 Thomas Guajardo Director of Human Relations 40 X 111681 0 18113 Patricia Janeway Director of Communication 40 X 101569 0 21918 Kimberly Watts Director of Development 40 X 101820 0 9965 1428107 0 300515 9 0 1 0 Albert Kahn Associates Inc 7430 2nd Ave Suite 150 Detroit MI 48202 Architectural 1043247 Johnson Controls Inc POB 905240 Charlotte NC 282905240 Engineering 633425 JC Beal Construction Inc 277 Gratiot Suite 500 Detroit MI 48226 Construction 520677 Donor and Company POB 67 28701 Detroit MI 48267 Marketing 466204 DBD Construction 28841 Bradner Drive Warren MI 48088 Construction 298098 19 0 860000 392100 0 11766926 3756131 157578 16775157 Admissions 712130 7536203 7536203 0 0 Rides & Attractions 712130 687430 687430 0 0 Education 712130 253063 253063 0 0 Special Events Admission 712130 1365301 1365301 0 0 Membership Dues 712130 3795592 3795592 0 0 0 0 0 0 13637589 393885 0 0 393885 0 0 0 0 0 0 0 0 286498 0 0 0 286498 0 286498 0 0 286498 2956251 0 2886166 0 70085 0 70085 0 0 70085 465918 392100 345481 120437 0 120437 0 0 0 0 0 0 0 0 0 0 0 0 Concessions 722310 1819619 0 0 1819619 Conservation 924120 59971 0 0 59971 Other Revenue 712130 158470 0 0 158470 0 0 0 0 2038060 33321711 13637589 0 2908965 X 207250 207250 0 0 138514 138514 0 0 1210626 0 1210626 0 0 0 0 0 10360724 9660526 162682 537516 198060 187163 888 10009 1446309 1350300 35244 60765 811039 712018 59210 39811 0 0 0 0 170284 23087 147197 0 113540 113540 0 0 64500 0 64500 0 0 0 0 0 0 0 7757967 7587926 132666 37375 868367 829406 0 38961 1916278 1796666 84498 35114 305862 303167 2695 0 0 0 0 0 2198228 2183503 14725 0 12562 6553 4920 1089 0 0 0 0 175485 81439 91101 2945 14833 14833 0 0 0 0 0 0 359761 359761 0 0 760289 713706 45633 950 Exhibits 48617 48617 0 0 Repairs & Maintenance 437520 436765 755 0 All other expenses 1353033 1352901 0 132 0 0 0 0 30929648 28107641 2057340 764667 6352910 3911962 0 0 396463 1141446 9089983 9102000 0 0 0 0 0 0 0 0 780488 875599 3514103 2745704 876430 768399 12709706 14410902 0 0 0 0 0 0 8657471 12634670 38863451 42844978 3112201 3762319 0 0 6923292 6832321 0 0 0 0 0 0 0 0 750000 750000 0 10785493 11344640 X 19381873 22923918 2923862 2301462 5772223 6274958 28077958 31500338 38863451 42844978 2392063 1030317 0 0 0 0 X 0 1 X 1 0 X 5776174 5290528 8049342 9366492 9426796 37909332 11656083 9119175 11218526 11184159 11880057 55058000 0 0 0 0 0 0 14589370 10172401 11622007 11054651 11134855 58573284 0 0 0 0 0 0 32021627 24582104 30889875 31605302 32441708 151540616 0 0 0 0 0 0 678195 0 0 0 0 678195 678195 0 0 0 0 678195 150862421 452709 712895 745081 1173575 680383 3764643 0 0 0 0 0 0 452709 712895 745081 1173575 680383 3764643 0 0 0 0 0 0 1736722 1432563 573750 475018 475018 4693071 34211058 26727562 32208706 33253895 33597109 159998330 0.94290 0.93446 0.02353 0.02187 X Schedule A, Part III, Line 12 Income from the City of Detroit RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 64500 64500 30726634 30791134 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 76121 114000 56000 64500 310621 250000 250000 250000 250000 1000000 1500000 0 0 0 0 0 0 0 X X 0 12094581 379117 1554387 0 227000 68424 13732661 9871017 1535434 923457 0 182390 52937 12094581 6622311 3346878 -211725 0 -155808 42255 9871017 6426434 1485 619024 0 405725 18907 6622311 5830493 0 595941 0 0 0 6426434 0.54 0.46 0 1 0 0 0 0 0 118647 101534 17113 0 0 0 0 0 3395456 2644170 751286 0 0 0 0 768399 Assets Designated for Specific Use 12634670 12634670 0 X 37717572 1030317 3158577 0 0 4188894 33528678 0 -206967 -206967 33321711 34295192 3158577 0 0 345481 3504058 30791134 0 138514 138514 30929648 Schedule D, Part III, Line 1 The Detroit Zoological Society (The Society) owns numerous works of art accumulated over the years. Consistent with financial statement presentations followed by other institutions, primarily museums, the Society excludes the value of its works of art from the statements of financial position. The works of art are held for educational and exhibition purposes. Schedule D, Part III, Line 4 The Detroit Zoo is the only zoo in the world with a permanent art collection from artists in multiple mediums acquired for the purpose of interpreting the relationship of humans with animals through various cultures and times. The Zoo's first Wildlife Art Committee was created in 1987 by then-director Steve Graham who felt outdoor sculptures of wildlife could enhance visitors' enjoyment of the zoo. The collection was begun with the understanding that art is a visual communication that records feelings, beliefs, and ideas which reflect the cultural context in which it was made, hence artist interpretations were chosen over literal depictions. In the antiquities wall case in the Wildlife Interpretive Gallery, one contemporary piece is a transfer image of cave paintings done by the earliest known artists some 40,000 years ago. Michigan artists in the Wildlife Interpretive Gallery collection are: Rich Branstrom, Susie Colquitt, Laura Ford, Peter Hackett, Cathy Peet, and Ia Moua Yang. The artists possibly most readily recognized are Larry Rivers and Alexis Rockman. Schedule D, Part V, Line 4 The Detroit Zoological Society (The Society) endowments were established to provide a stable source of funding to help underwrite the programs and facilities of the Detroit Zoo and Belle Isle Nature Zoo. Monies placed in endowments are invested, with interest, and only distributed as dictated by the Society's endowment governing policy. Funds may be established by donors within each endowment. A named fund requires a minimum investment of $100,000 and the revenue may be restricted by the donors. The Society's endowments consist of fifteen individual funds established for a variety of purposes. The endowments of the Society include the following: the Endowment for Amphibian Conservation: the Endowment for Amphibian Conservation was established in 1999. The purpose of the endowment is to support amphibian education, research, conservation and the propagation of endangered species. The Endowment for Education: the Endowment for Education was established in 1999. The endowment is used to provide educational opportunities at the Detroit Zoo and Belle Isle Nature Zoo. The William Randolph Hearst Foundation Fund: the Hearst fund was established in 2001. The purpose of the fund is to provide monies for scholarships and education programs of the Society. The Standard Federal Bank Endowment Fund for Education: the Standard Federal fund was established March 31, 2004 by the Standard Federal Bank of Troy, Michigan. The purpose of the fund is to provide monies for education programs at the Belle Isle Nature Zoo. The Samuel L. Westerman Children Admissions Fund: the Westerman fund was established December 1, 2007 by the James H. Loprete family. The purpose of the fund is to subsidize zoo admissions for children of low income families. The Madeleine Berman Academy for Humane Education Endowment: the Madeleine Berman Academy for Humane Education Endowment was established September 13, 2001 by Madeleine and Mandell L. Berman. The purpose of the endowment is to support operational costs associated with humane education programs at the Detroit Zoo in future years. The John S. and James L. Knight Fund: the Knight fund was established December 13, 1999 by the John S. and James L. Knight Foundation. The purpose of the fund is to support the research and education programs of the Society. The Society determined that it would be most beneficial as a component of the Humane Education Endowment. The Adelyn B. Devereaux Fund: the Devereaux fund was established December 28, 2001 through Mrs. Adelyn B. Devereaux's trust agreement. The purpose of the fund is to benefit the Detroit Zoological Society's endowment fund. The Society determined that it would be most beneficial as a component of the Humane Education Endowment. The Richard and Jane Manoogian Endowment for Wildlife Art and Interpretation: the Richard and Jane Manoogian Endowment for Wildlife Art and Interpretation was established May 6, 2002 by Richard A. Manoogian. The purpose of the endowment is to purchase and maintain works of art, including sculpture, at the Detroit Zoological Park. In addition, earnings will support educational programs and projects focusing on the interpretation of art that explores the relationship between humans and animals. The Endowment for Science and Technology: the Endowment for Science and Technology was established in 1999. The purpose of the endowment is to provide support for the scientific and technological needs driven by the Detroit Zoological Society's mission of celebrating and saving wildlife. The Endowment for Wildlife Conservation: the Endowment for Wildlife Conservation was established in 1999. The purpose of the endowment is to support the Detroit Zoological Society's commitment to species preservation. The Endowment for the Zoo: the Endowment for the Zoo was established in 1999. The purpose of the endowment is to provide support for the ongoing improvement of the programs, animal habitats, picturesque grounds, facilities and operational infrastructure. The Joyce H. Cohn Memorial Fund (director discretionary fund): the Cohn Fund was established on March 8, 1990 by the United Jewish Charities, on behalf of Mrs. Irwin L. Cohn, Rita and John Haddow, Judge Avern Cohn and family in memory of Joyce H. Cohn. The purpose of the fund is to provide discretionary income for the zoo's director to permit the zoo and/or its staff to take advantage of opportunities for which no budgeted funds are available. The Gerry Rissman Playscape Fund: the Playscape fund was established December 28, 1998 by the Harry B. and Anna Korman Foundation. The purpose of the fund is to support the ongoing maintenance and upgrades of the Gerry Rissman Playscape. The Southeastern Michigan Veterinary Association (SEMVMA) Fund: the SEMVMA fund was established on January 15, 2002 by the Southeastern Michigan Veterinary Association. The purpose of the fund is to provide long-term financial support for the Detroit Zoological Society's hospital needs. The Wildlife Rescue Fund was established on August 17, 2012 by Alan Kalter and Chris Lezotte. The purpose of the fund is to facilitate the rescue of animals where the intent is to provide sanctuary at the Detroit Zoo. Schedule D, Part X, Line 2 NOTE 2. Summary of Significant Accounting Policies (continued) Federal Income Taxes The Society has been recognized by the Internal Revenue Service as an organization exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code. The Society is a public charity by reason of being described in Internal Revenue Code Section 509(a)(2). The Society is exempt from federal income taxes except to the extent of income derived from unrelated business activities. Unrelated business income is not material to the financial statements. The Society completed an analysis of its tax positions, in accordance with ASC 740, Income Taxes, and determined that no amounts were required to be recognized in the financial statements at December 31, 2013 or 2012. Schedule D, Part XI, Line 4b Donations received for CONAPAC of $138,514, less Direct Fundraising Expenses -$345,481, for a net total of -$206,967. Schedule D, Part XII, Line 2d Direct Fundraising Expenses $345,481 Schedule D, Part XII, Line 4b Grants paid to CONAPAC $138,514 1 South America Grantmaking Education and School Supplies 138514 0 0 138514 South America Education 138514 Wire transfer 0 1 0 0 0 0 0 0 Schedule F, Part I, Line 2 The Adopt-A-School program receives international support. The Detroit Zoological Society accepts donations from supporters worldwide and transfers the funds in their entirety down to our partners in Peru. A representative from the Detroit Zoological Society participates in the delivery of school supplies each April, providing a first-hand account of the purchased supplies and their distribution. Sunset at the Zoo 782825 392100 390725 0 0 90612 100266 16325 89821 Run Wild 75193 0 75193 0 0 0 0 0 48457 0 858018 392100 465918 0 0 90612 100266 16325 138278 345481 120437 1 AZA Conservation Endowment Fund 8403 Colesville Road Suite 710 Silver Springs MD 20910 550526930 501(c)(3) 10000 0 Stand up for Zoos & Aquariums Polar Ocean Research Group POB 368 Sheridan MT 59749 810536140 501(c)(3) 45000 0 Conservation Support CONAPAC c/o The Detroit Zoological Society 8450 W 10 Mile Road Royal Oak MI 48067 386017356 501(c)(3) 10000 0 Environmental Education Fort Worth Zoo Turtle Survival Alliance 1989 Colonial PArkway Fort Worth TX 76110 274151541 501(c)(3) 10000 0 Turtle Conservation Performing Animal Welfare Society POB 849 Gail CA 95632 943005157 501(c)(3) 10000 0 Conservation Support Houston Zoo 6200 Hermann Park Drive Houston TX 77030 741590271 501(c)(3) 20000 0 G.R.A.C.E. Conservation Global Wildlife Conservation POB 129 Austin TX 787670129 262887967 501(c)(3) 20000 0 Conservation Support Turtle Survival Alliance 1989 Colonial Parkway Fort Worth TX 76110 200785702 501(c)(3) 10000 0 Conservation Support 8 0 Schedule I, Part I, Line 2 DZS monitors the use of funds through direct observation, reporting from the receiving organization, and participation of DZS staff in research activities. X 1 1 X X X X 0 1 0 0 0 0 0 0 0 Ron L Kagan Executive Director/CEO 352524 0 46650 0 7200 0 130489 0 6151 0 543014 0 0 0 Scott F Carter Chief Life Sciences Officer 151082 0 10650 0 2100 0 21749 0 18113 0 203694 0 0 0 Gerry VanAcker Chief Operations Officer 146046 0 8250 0 2100 0 5861 0 18113 0 180370 0 0 0 John F Krueger Chief Financial Officer 141010 0 2000 0 2100 0 5438 0 18113 0 168661 0 0 0 Richard Friday Director of Marketing 123748 0 3857 0 6000 0 4991 0 14331 0 152927 0 0 0 Schedule J, Part I, Line 1a Non removable property of the Detroit Zoological Society is owned by the City of Detroit, a residential home is located on the grounds of the zoo. The Executive Director is required to live in this residence. Schedule J, Part I, Line 4 A supplemental nonqualified retirement plan was approved in 2012. Ron Kagan and Scott Carter qualified. X 8 40947 Market Value X Supplies 39 69459 Market Value X Auction Items 135 47172 Market Value 0 0 1 0 Form 990, Part VI, Section A, Line 6 Paying Detroit Zoological Society (The Society) members receive benefits including free admission to the Detroit Zoo, discounted admission to participating zoos and aquariums across the country, 10% discount in the gift shop, and a tax deduction to the extent allowed by law. Classes of memberships include the following: individual ($53/$75), single parent ($75), family/grandparent ($75), supporter ($160), and renaissance circle ($1,500+). In addition to the benefits received by the paying members, the members also have certain voting and decision-making rights. This includes the ability to attend the annual meeting and call special meetings. The annual meeting of the members is held on a date fixed by the Board of Directors or by the Executive Committee within the second quarter of each fiscal year. Special meetings of the members may also be called by the Chairman of the Board, the President, a majority of the Board of Directors or of the Executive Committee, or by not less than one-tenth of the members. At each meeting of the members of the Society, each member shall be entitled to cast one vote on each matter submitted for membership action; this vote may be by proxy executed in writing by the member or by his duly authorized attorney-in-fact. No proxy shall be valid after eleven (11) months from the date of its execution unless otherwise provided in the proxy. No person may act as a proxy unless such person is a member of the Society. All privileges of membership (other than voting) are subject to such rules and regulations that may be adopted by a majority vote of the entire Board of Directors. Form 990, Part VI, Section A, Line 7a The Zoological Society Board governs, develops policies and strategy and oversees all Society operations and activities. The committee shall be appointed by the Board Chairperson and ratified by the Board of Trustees. The Committee shall consist of at least five persons, including the Board Chairperson, the Director/CEO and at least two other board members. The chairperson of the committee shall be a member of the Board of Trustees. 1. The Governance and Nominating Committee will be responsible for the recruitment, selection, nominating, orientation and evaluation of board members of the Detroit Zoological Society. 2. Maintain an awareness of the needs of the Board and/or its affiliate organizations for executive and board talents. 3. Plan Board members' development, including recruitment, orientation, education, and evaluation of their effectiveness. 4. Identify and select candidates for committees of the Board using criteria for board service as a guide. 5. Provide an orientation program conducted by management for new board members. 6. Periodically conduct an assessment to determine board educational needs. The Director/CEO will be responsible for researching and updating the committee on educational opportunities. 7. Conduct board self-evaluations. 8. Review the performance of board members prior to re-appointment. 9. Confirm compliance with the DZS conflict of interest policy. 10. Meet quarterly or as needed. Form 990, Part VI, Section A, Line 7b See explanation for Form 990, Part VI, Line 7a. Form 990, Part VI, Section B, Line 11b A draft of the IRS Form 990 is prepared by the Society's finance department under the direction of the Chief Financial Officer. This draft is sent to the audit firm where a review is performed by the tax staff to ensure accuracy and completeness. After this review, a draft is then provided to the CEO and Audit Committee for review. A regular meeting of the Audit Committee is held to discuss the form and address any questions that may result during the Audit Committee's review of the form. The Audit Committee Chair informs the CFO that the form is to be made available to all board members and then can be filed with the IRS on behalf of the organization. A board resolution is not required in order for the Form 990 to be filed. This final draft is filed with the IRS and state government agencies. Form 990, Part VI, Section B, Line 12c The Conflict of Interest Policy is distributed to employees at hire and annually to board members. Employees are given a week to read the policy and complete the questionnaire. Employees are required to submit the completed information to the Human Resources Department. Board members are given a copy at the annual board retreat which takes place in October. They are asked to read the policy, complete the questionnaire and return it to the Chief Executive Officer's administrative assistant. Conflict disclosure is made to the Board Chair and/or the Chief Executive Officer of the Society, who shall determine whether a conflict exists and is material, and if the matters are material, bring them to the attention of the Board. The Board Chair and/or the Chief Executive Officer shall consider whether a conflict exists and is material, and in the presence of an existing material conflict, whether the contemplated transaction may be authorized as just, fair and reasonable to the Society. The decision of the Board Chair and/or the Chief Executive Officer of the Society on these matters will rest in their sole discretion, and their concern must be the welfare of the Society and the advancement of its purpose. Form 990, Part VI, Section B, Line 15 The Detroit Zoological Society engaged consultant, Towers Perrin, (April 2008) to assess a competitive salary analysis of non-union, salaried benchmark positions and develop salary structures and ranges for these positions. Job grades and salary ranges, including minimum, midpoint and maximum, were established for each position. Upon determining a wage for a new hire, an individual's salary is set within the range considering the market value of the position (based on the role's primary responsibilities), individual characteristics (experience, performance, etc.) and internal value. Salary is not to be lower than the minimum established wage of the pay grade and range. If a new hire is to be brought in higher than the established midpoint wage of the pay grade and range, it must be approved by Human Resources and a member of the Executive Leadership Team. Salary is not to exceed the established maximum wage of the pay grade and range. Salary guidelines and wages are reviewed by a Compensation Committee of the Board and approval by the Committee is documented in the meeting minutes. Form 990, Part VI, Section C, Line 19 The financial statements, governing documents and conflict of interest policy are available to the public upon written request. Form 990, Part IX, Line 11g Skilled Trades 3,449,319, Construction Costs 2,411,800, Professional Services 694,033, Janitorial Services 547,647, Service Fees 308,333, Entertainment 166,366, Service Agreements 35,890, Other 144,579