2013-08-12T10:12:22-05:00 2012-12-31 ERNST & YOUNG US LLP 4370 LA JOLLA VILLAGE DR SAN DIEGO CA 92122 990 2012-01-01 951648219 ZOOLOGICAL SOCIETY OF SAN DIEGO % PAULA BROCK CFO ZOOL 6192311515 POST OFFICE BOX 120551 Suite SAN DIEGO CA 92112 PAULA BROCK 2013-08-06 8585357200 2012 2016-02-24 21:20:13Z SAN DIEGO ZOO GLOBAL DOUGLAS MYERS CEO POST OFFICE BOX 120551 SAN DIEGO CA 92112 317761896 false X WWW.SANDIEGOZOO.ORG X 1916 CA THE ZOOLOGICAL SOCIETY OF SAN DIEGO IS A CONSERVATION, EDUCATION AND RECREATION ORGANIZATION DEDICATED TO THE REPRODUCTION, PROTECTION AND EXHIBITION OF ANIMALS, PLANTS AND THEIR HABITATS. 12 12 2925 1637 7279434 61416653 61417545 140000853 149360369 10949610 9034961 15793752 17992493 228160868 237805368 1066430 1070203 0 0 113580127 121183875 178257 202112 6647075 90877316 89844807 205702130 212300997 22458738 25504371 378858977 403950604 165084972 170466267 213774005 233484337 THE ZOOLOGICAL SOCIETY OF SAN DIEGO IS A CONSERVATION, EDUCATION AND RECREATION ORGANIZATION DEDICATED TO THE REPRODUCTION, PROTECTION AND EXHIBITION OF ANIMALS, PLANTS AND THEIR HABITATS. false false 164677452 135785 141491694 OPERATION OF 2 ANIMAL EXHIBITION FACILITIES; THE SD ZOO AND THE SD ZOO SAFARI PARK. THE 100-ACRE ZOO IS HOME TO 3,700 RARE AND ENDANGERED ANIMALS AND CONTAINS A PROMINENT BOTANICAL COLLECTION WITH MORE THAN 700,000 PLANTS. THE SAFARI PARK IS AN 1800-ACRE WILDLIFE SANCTUARY WITH A POPULATION OF OVER 2,600 ANIMALS, WITH OVER HALF OF THE PARK BEING SET ASIDE AS PROTECTED HABITATS. 19975761 934418 4060000 CONSERVATION PROGRAMS THROUGH THE ZSSD'S INSTITUTE FOR CONSERVATION RESEARCH WHICH IS THE LARGEST ZOO-BASED MULTIDISCIPLINARY RESEARCH TEAM IN THE WORLD. THE INSTITUTE HAS GROWN TO INCLUDE INTERNATIONAL FIELD CONSERVATION PROGRAMS IN MORE THAN 35 COUNTRIES WORLDWIDE. 3486378 3808675 EDUCATIONAL PROGRAMS SUCH AS SCHOOL FIELD TRIPS, ASSEMBLY & CLASSROOM PROGRAMS, CLASSROOM KITS, CURRICULUM & ACTIVITIES, TEACHER WORKSHOPS, VIDEOCONFERENCING AND THE CANS FOR CRITTERS PROGRAM, WHICH IS A STUDENT CONSERVATION PROJECT. 188139591 true true false false false false false false false true true false false true true true true false false true true true false true true false false true false true true false false false false false false false false true false true false false false false true true false false false true 306 0 true 2925 true true true false false false false true true false false false false X 12 12 false false false false true true true true true false false true true true true true true true true false AK AZ AR CA CT FL HI IL KS LA ME MA MI MS MO NV NH NJ NM NY NC ND OH OK OR PA SC TN UT WA WV WI X X PAULA BROCK CFO 6192311515 2920 ZOO DRIVE SAN DIEGO CA 92101 Richard Gulley 12.0 X William May 10.0 X Sandra Brue 10.0 X Robert Horsman 10.0 X Javade Chaudhri 5.0 X STEVEN TAPPAN 5.0 X Berit Durler 5.0 X Clifford Hague 5.0 X Nan Katona 5.0 X Patricia Roscoe 5.0 X Judith Wheatley 5.0 X David Woodruff PHD DSC 5.0 X Douglas Myers 50.0 X 387195 0 265639 Matthew Musella 50.0 X 293841 0 209817 Paula Brock 50.0 X 267605 0 128198 Mark Stuart 50.0 X 266964 0 48182 Robert McClure 50.0 X 231083 0 193953 John Dunlap 50.0 X 241189 0 31480 Tim Mulligan 50.0 X 227877 0 49938 Robert Wiese 50.0 X 203751 0 54591 Robert Erhardt 50.0 X 228028 0 102079 Allison Alberts 50.0 X 215742 0 125426 Ted Molter 50.0 X 210741 0 72859 Donald Janssen 50.0 X 193889 0 164862 David Rice 50.0 X 177283 0 182217 3145188 0 1629241 70 false true false EPSILON DATA MANAGEMENT L-2751 COLUMBUS OH 63260 MEMBER AQUISITION 3567133 ROUND 2 COMMUNICATIONS LLC 10866 WILSHIRE BLVD STE 900 LOS ANGELES CA 90024 ADVERTISING 3558123 SHARPSHOOTER SPECTURM VENTURE LLC 11901 WEST 48TH ST STE 200 WHEAT RIDGE CO 80033 SOUVENIR PHOTOS 2703803 JD LAUDNER CONSTRUCTION INC 1394 PIONEER WAY EL CAJON CA 92020 CONSTRUCTION MGMT 2000037 KAMAN ART SHOPPE 16838 PARK CIRCLE DRIVE CHAGRIN FALLS OH 44023 ART CONCESSIONS 1083347 23 21171000 2109052 3764000 34373493 2684883 61417545 OPER OF 2 ANIMAL EXHIBIT FACILITIES 900099 131985082 131877047 108035 CITY TAX REVENUE 900099 9506612 9506612 EDUCATIONAL PROGRAMS AND ACTIVITIES 611710 3808675 3808675 GRANT REVENUE FOR SERVICES 900099 4060000 4060000 149360369 2340000 2340000 0 509089 509089 152344 152344 0 152344 152344 74337000 67642039 6694961 6694961 6694961 614201 2109052 834746 -220545 -220545 0 27646000 11479743 16166257 9031912 7134345 INSURANCE SETTLEMENT 900099 746082 746082 PLANTS FOR ANIMAL CONSUMPTION (BROWSE) 900099 133495 133495 LAB SERVICES 900099 51879 51879 453892 416838 37054 1385348 237805368 159632540 7279434 9475849 298904 298904 0 771299 771299 0 3101305 956049 1830110 315146 10036 10036 69174803 63353332 3836854 1984617 11669055 10130688 1101417 436950 30530778 27772060 1967459 791259 6697898 5979204 527910 190784 0 1337975 1336978 997 442268 442268 0 202112 202112 819065 819065 12134530 10794556 1167757 172217 8458634 7272830 26456 1159348 2799082 1903776 214419 680887 3598825 1844099 1504272 250454 0 7588500 6903701 663073 21726 1229461 1095271 113532 20658 0 1164721 639830 199267 325624 2168000 2168000 0 20490501 19517694 972807 2058096 1908017 135634 14445 OPERATING SUPPLIES 11173179 10628638 479110 65431 COST OF GOODS SOLD 7002460 7002460 OTHER EXPENSES 4562054 4371691 175943 14420 FORAGE 2817456 2817456 212300997 188139591 17514331 6647075 433300 533994 39997689 54958718 51452537 30093166 8060812 7681047 0 0 0 0 0 0 2315843 2248677 1301652 1113088 438728414 251353756 190067335 187374658 82166073 88882000 0 0 0 0 0 0 3063736 31065256 378858977 403950604 34187284 36700958 0 0 14944682 16961408 41005000 40165000 0 0 0 0 0 0 0 0 74948006 76638901 165084972 170466267 X 116762866 131846861 66195181 67858919 30815958 33778557 213774005 233484337 378858977 403950604 X 25504371 10110000 -6210000 -9694039 X false true X true true true X 32953010 40055636 40510557 61416653 61417545 236353401 146337641 129206825 137929973 148609816 161676652 723760907 0 9719525 9635752 9799908 10498997 9506612 49160794 0 0 0 0 0 189010176 178898213 188240438 220525466 232600809 1009275102 740535 370810 615898 12830378 1022661 15580282 0 3361007 2740000 4936157 11037164 740535 3731817 615898 15570378 5958818 26617446 982657656 857713 2057477 2204678 2602814 3001433 10724115 0 857713 2057477 2204678 2602814 3001433 10724115 0 0 0 0 0 0 78100 338499 272247 798007 1385348 2872201 189945989 181294189 190717363 223926287 236987590 1022871418 0.96069 0.96090 0.01048 0.01213 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86651000 2986000 17536000 7324000 99849000 89247000 1210000 -2108000 1922000 86427000 40240907 454964 4843920 1394418 44145373 30053851 3556570 9205555 2575069 40240907 41396892 20058 -13904280 2337220 25175450 0.62000 0.38000 true false 0 0 0 0 0 0 0 0 0 0 0 0 0 SPLIT INTEREST AGREEMENTS 23669447 LONG TERM DEPOSITS 7178154 PREPAID WORKERS COMP PREMIUM 217655 31065256 0 LIABILITY FOR PENSION BENEFITS 71004957 CHARITABLE GIFT ANNUITIES 2852341 LINE OF CREDIT - BANK OF AMERICA 2500000 457B 281603 76638901 X 259394961 10110000 10110000 249284961 -11479593 -11479593 237805368 222961000 222961000 819065 -11479068 -10660003 212300997 The intended uses of the organization's endowment funds. Schedule D Part V line 4 ENDOWMENT WITHDRAWALS ARE USED FOR EDUCATION, CONSERVATION AND ZOOLOGICAL PROGRAMS SPECIFICALLY IDENTIFIED AS THE PURPOSE OF THE ENDOWMENT. SCHEDULE D PART V LINE 1a THE BEGINNING BALANCE ON LINE 1a FOR THE CURRENT YEAR ENDOWMENTS IS GREATER THAN THE ENDING BALANCE FROM THE PRIOR YEAR ON LINE 1g DUE TO A PRIOR PERIOD ADJUSTMENT. SCHEDULE D, PART XI & PART XII LINE 4B COST OF GOODS SOLD RECLASS (11,479,743) ROUNDING 150 ____________ (11,479,593) SCHEDULE D, PART X, LINE 2 SDZ GLOBAL, A CALIFORNIA NONPROFIT PUBLIC BENEFIT CORPORATION, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1954, AS AMENDED, AND THE REVENUE AND TAXATION CODE OF THE STATE OF CALIFORNIA. IN ACCORDANCE WITH ACCOUNTING STANDARDS FOR INCOME TAXES, INCOME TAX BENEFITS AND/OR LIABILITIES ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. SDZ GLOBAL HAS ANALYZED THE TAX POSITIONS TAKEN IN ITS FILINGS WITH THE INTERNAL REVENUE SERVICE AND THE CALIFORNIA FRANCHISE TAX BOARD, SDZ GLOBAL BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON SDZ GLOBAL'S COMBINED FINANCIAL CONDITION, CHANGE IN NET ASSETS OR CASH FLOWS. ACCORDINGLY, SDZ GLOBAL HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 30, 2012. SDZ GLOBAL'S U.S. FEDERAL AND STATE INCOME TAX RETURNS PRIOR TO FISCAL YEARS 2009 AND 2008, RESPECTIVELY, ARE CLOSED. MANAGEMENT CONTINUALLY EVALUATES EXPIRING STATUES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGE IN TAX LAW AND NEW AUTHORITATIVE RULINGS. MANAGEMENT IS NOT AWARE OF ANY PENDING REVIEWS OF EXAMINATION. true Central America and the Caribbean 1 1 Program Services CONSERVATION RESEARCH 184275 South America 1 1 Program Services CONSERVATION RESEARCH 150423 Sub-Saharan Africa 1 2 Program Services CONSERVATION RESEARCH 95025 East Asia and the Pacific 2 Program Services CONSERVATION RESEARCH 74439 North America Program Services CONSERVATION RESEARCH 61803 Europe (Including Iceland and Greenland) Investments 23005120 East Asia and the Pacific Investments 13107095 East Asia and the Pacific Grantmaking 617000 Sub-Saharan Africa Grantmaking 80000 North America Grantmaking 74299 3 6 3 6 37449479 37449479 East Asia and the Pacific GIANT PANDA LOAN AGREEMENT 600000 WIRE Sub-Saharan Africa GATE COMMUNITY CONSERVANCE 50000 WIRE North America ANDEAN BEAR CONSERVATION 49399 WIRE Sub-Saharan Africa HABITAT CONSERVATION 30000 WIRE North America CONSERVATION SOCIETY 14900 WIRE North America NEOTROPICAL FOREST 10000 WIRE East Asia and the Pacific GENOTYPING CAPTIVE DEVILS 9500 WIRE East Asia and the Pacific YELLOW FOOTED WALLABY 7500 WIRE 8 false false true false false true ORGANIZATION'S PROCEDURES FOR MONITORING USE OF GRANT FUNDS OUTSIDE THE US SCHEDULE F, PART I LINE II THE ORGANIZATION SOMETIMES UTILIZES INDEPENDENT CONTRACTORS TO MONITOR OUR ACTIVITIES OUTSIDE THE UNITED STATES. EXPENSES USING GRANT FUNDS OUTSIDE THE US ARE DOCUMENTED WITH RECEIPTS FROM THE COUNTRY IN WHICH THEY ARE SPENT. RECEIPTS ARE SENT TO AND RETAINED BY THE ZOOLOGICAL SOCIETY OF SAN DIEGO. ACCOUNTING METHOD-EXPENDITURES FORM 990, SCHEDULE F PART I & PART II ALL EXPENDITURES ARE REPORTED ON AN ACCRUAL BASIS AS EXPENSES ARE INCURRED AND AS GRANTS ARE AWARDED. X X X X X X X true DONOR SERVICES GROUP TELE- MARKETING false 344203 79000 264303 CONVIO ONLINE SOLICITING false 561584 123112 438472 905787 202112 702775 AK AZ AR CA CT FL HI IL KS LA ME MD MI MN MS MT NE NV NH NJ NM NY NC ND OH OK OR PA SC SD TN WA WV WI RITZ 1953505 1725656 227849 85919 147431 222503 CELEBRATION 508773 317636 191137 79975 120290 1 260975 65760 195215 178628 2723253 2109052 614201 165894 147431 521421 834746 -220545 DISTINGUISHING PMTS TO FUNDRAISERS FORM 990 SCHEDULE G PART I COLUMN V ALL PROFESSIONAL FUNDRAISING SERVICES BILL FOR SERVICES ONLY BASED ON AN AGREED UPON RATE AND DO NOT GET REIMBURSED FOR EXPENSES. true AZA 8403 COLESVILLE RD SILVER SPRINGS MD 20910 550526930 501(C)(3) 100000 STAND UP FOR ZOOS CAMPAIGN ST LOUIS ZOO FRIENDS ASSOC ONE GOVERNMENT DRIVE ST LOUIS MO 63110 430788060 501(C)(3) 25000 SUPPORT FOR GREVY'S ZEBRA SAHARA CONSERVATION FUND 60-450 HOPPATCHSPRING RD MOUMTAIN CENTER CA 92561 260171939 501(C)(3) 25000 2012 SUPPORT AZA 8403 COLESVILLE RD SILVER SPRINGS MD 20910 550526930 501(C)(3) 15000 ANNUAL CONFERENCE SUPPORT SMITHSONIAN INSTITUTION NATIONAL ZOOLOGICAL PARK FRONT ROYAL VA 22630 530206027 501(C)(3) 12500 ANNUAL SUPPORT POINT LOMA NAZARENE UNIVERSITY 3900 LOMALAND DRIVE SAN DIEGO CA 92106 951644035 501(C)(3) 12000 BIO DEPARTMENT FOR INTERNSHIPS AZA 8403 COLESVILLE RD SILVER SPRINGS MD 20910 550526930 501(C)(3) 10000 APE TAG INITIATIVE CAL STATE FULLERTON PHILANTHROPIC FNDTN 2600 NUTWOOD AVE FULLERTON CA 92831 330567945 501(C)(3) 10000 BEH, ECO & CONS OF GELADA MONKEYS INTERNATIONAL IGUANA FOUNDATION 1989 COLONIAL PARKWAY FORT WORTH TX 76110 752954637 501(C)(3) 10000 2013 SUPPORT CARIBBEAN WORKSHOP INTERNATIONAL IGUANA FOUNDATION 1989 COLONIAL PARKWAY FORT WORTH TX 76110 752954637 501(C)(3) 10000 ANNUAL SUPPORT MADAGASCAR FAUNA GROUP ONE GOVERNMENT DRIVE ST LOUIS MO 63110 431727309 501(C)(3) 10000 CONSERVATION SUPPORT RED PANDA NETWORK PO BOX 868 NEWARK CA 94560 261103671 501(C)(3) 10000 ANNUAL SUPPORT CLEVELAND ZOOLOGICAL SOCIETY 3900 WILDLIFE WAY CLEVELAND OH 44109 340816490 501(C)(3) 9904 CHACOAN PECCARY SSP GLOBAL WILDLIFE CONSERVATION 1106 WEST 6TH STREET AUSTIN TX 78703 262887967 501(C)(3) 9000 SUPPORT ASIAN WILD CATTLE DOUC LANGUR FOUNDATION PO BOX 23912 SAN DIEGO CA 92193 261582234 501(C)(3) 12800 FEEDING ECOLOGY OF RED SHANKED DOUCS WILDLIFE CONSERVATION SOCIETY 2300 SOUTHERN BLVD BRONX NY 10460 131740011 501(C)(3) 10200 LANGUR & MONKEY CONSERVATION WILDLAND NETWORK PO BOX 5284 TITUSVILLE FL 32765 161602497 501(C)(3) 7500 TREWEST SPONSORSHIP & SUPPORT 14 0 ORGANIZATION'S PROCEDURES FOR MONITORING THE USE OF GRANTS FORM 990, SCHEDULE I, PART I, LINE 2 GRANT FUNDS ARE MONITORED THROUGH ACTIVITY REPORTS AND FINANCIAL REPORTS. SITE VISITS AND INSPECTIONS ARE MADE FOR CERTAIN ACTIVITIES WHEN APPROPRIATE. X true true X X X false false false false false false false true false Douglas Myers 277666 0 57259 0 52270 0 258504 0 7135 0 652834 0 0 0 Matthew Musella 211803 0 46833 0 35205 0 203707 0 6110 0 503658 0 0 0 Paula Brock 203488 0 41938 0 22179 0 123278 0 4920 0 395803 0 0 0 Mark Stuart 187893 0 37315 0 41756 0 47639 0 543 0 315146 0 0 0 Robert McClure 163593 0 34153 0 33337 0 185748 0 8205 0 425036 0 0 0 John Dunlap 187360 0 36421 0 17408 0 26543 0 4937 0 272669 0 0 0 Tim Mulligan 176195 0 35344 0 16338 0 48732 0 1206 0 277815 0 0 0 Robert Wiese 147196 0 31248 0 25307 0 47053 0 7538 0 258342 0 0 0 Robert Erhardt 187925 0 34538 0 5565 0 93504 0 8575 0 330107 0 0 0 Allison Alberts 158841 0 33691 0 23210 0 119221 0 6205 0 341168 0 0 0 Ted Molter 152818 0 30487 0 27436 0 69223 0 3636 0 283600 0 0 0 Donald Janssen 145198 0 28342 0 20349 0 160352 0 4510 0 358751 0 0 0 David Rice 131246 0 26760 0 19277 0 175936 0 6281 0 359500 0 0 0 COMPANION TRAVEL FORM 990, SCHEDULE J, PART 1, QUESTION 1A THE CHIEF EXECUTIVE OFFICER'S EMPLOYMENT AGREEMENT ALLOWS FOR COMPANION TRAVEL, WHICH IS REPORTED AS TAXABLE INCOME ON HIS W-2 AT THE END OF THE YEAR. SCHEDULE J, PART 1, LINE 7 THE SOCIETY MAINTAINS A BONUS PLAN FOR MANAGEMENT. THE BONUS IS CALCULATED AS A PERCENTAGE OF EACH MANAGER'S ANNUAL SALARY. THE PERCENTAGE IS BASED ON THE SOCIETY'S ACHIEVEMENT OF SPECIFIED GOALS. EACH PARTICIPATING EMPLOYEE'S BONUS PERCENTAGE IS ADJUSTED FURTHER, BASED ON ANNUAL PERFORMANCE REVIEW SCORES. DEFERRED COMP FOOTNOTE SCHEDULE J PART II COLUMN C DEFERRED COMPENSATION INCLUDES THE CHANGE IN NET PRESENT VALUE OF THE ACCUMULATED BENEFIT OBLIGATION OF PENSION PLAN BENEFITS. THE CHANGE IN NET PRESENT VALUE OF THE ACCUMULATED BENEFIT OBLLIGATION REFLECTS CHANGES IN ACCRUED BENEFITS AS WELL AS CHANGES IN ACTUARIAL ASSUMPTIONS SUCH AS THE DISCOUNT RATE, YEARS TO RETIREMENT AND MORTALITY. THE CHANGES IN ACTUARIAL ASSUMPTIONS MAY HAVE A SIGNIFICANT IMPACT ON THE VALUE OF DEFERRED COMPENSATION. A CALIFORNIA MUNICIPAL FINANCE AUTHORITY 201563466 2012-10-01 40165000 SEE PART VI false false false A 0 0 40165000 0 0 0 0 0 0 0 40165000 0 2012 true false true true A false false false false 0.00000 0.00000 0.00000 false false false false A false false false true true true Bank of America 30. false false false 0 false false A false PART I, LINE A, COLUMN F: DESCRIPTION OF PURPOSE 0 REFINANCING OF ABAG BONDS WHICH WERE ISSUED ON 06/30/2004. PART IV, LINE 2C: ARBITRAGE 0 DATE OF REBATE COMPUTATION - 02/27/2013 NEIL PISK BROTHER OF KEY EMPLOYEE 10036 REPORTABLE COMPENSATION false X 14 117605 FAIR MARKET VALUE X 41 23142 STOCK PRICE X 1 1345000 APPRAISAL X 1 967500 APPRAISAL X DONATED AUCTION ITEMS 31 231636 MARKET VALUE 5 false true true THIRD PARTIES HIRED TO PROCESS NONCASH CONTRIBUTIONS SCHEDULE M LINE 32A THE ZOOLOGICAL SOCIETY HAS AN AGREEMENT WITH A THIRD PARTY VEHICLE DONATION PROCESSER. DESCRIPTION OF CLASSES OF MEMBERS OR STOCKHOLDERS FORM 990, PART VI, QUESTION 6 THE ZOOLOGICAL SOCIETY OF SAN DIEGO HAS OVER 242,000 MEMBER HOUSEHOLDS REPRESENTING APPROXIMATELY 525,000 CARD CARRYING PASSHOLDERS, OF WHICH 114,000 ARE CHILDREN AGES 3-17. DESCRIPTION OF CLASSES OF PERSONS AND THE NATURE OF THEIR RIGHTS FORM 990, PART VI, QUESTION 7A MEMBERS MAY NOMINATE TRUSTEES TO SUCCEED TRUSTEES WHOSE TERMS OF OFFICE ARE EXPIRING, IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF ARTICLE VI, SECTION 3(b) OF THE BYLAWS. IF MORE NOMINATIONS ARE RECEIVED THAN THE NUMBER OF TRUSTEES TO BE ELECTED, THEN THE TRUSTEES WILL BE ELECTED BY WRITTEN BALLOT BY MEMBERS, IN ACCORDANCE WITH THE TERMS OF ARTICLE VI, SECTION 4(b) OF THE BYLAWS. DESCR CLASSES OF PERSONS, DECISIONS REQUIRING APPR & TYPE OF VOTING RIGHTS FORM 990, PART VI, QUESTION 7B ANY ADOPTION, AMENDMENT OR REPEAL OF THE BYLAWS BY THE BOARD OF TRUSTEES WHICH WOULD MATERIALLY AND ADVERSELY AFFECT THE RIGHTS OF MEMBERS AS TO VOTING OR TRANSFER SHALL REQUIRE APPROVAL OF THE MEMBERS PURSUANT TO ARTICLE XVI OF THE BYLAWS. DESCRIBE THE PROCESS USED BY MANAGEMENT &/OR GOVERNING BODY TO REVIEW 990 FORM 990, PART VI, QUESTION 11B A DRAFT OF THE 990 AND ALL REQUIRED SCHEDULES IS DISTRIBUTED ELECTRONICALLY TO OUR GENERAL COUNSEL, DIRECTOR OF HUMAN RESOURCES, DIRECTOR OF DEVELOPMENT & MEMBERSHIP AND THE OFFICERS OF THE ORGANIZATION. FOLLOWING THEIR REVIEW, THE 990 AND SUPPORTING SCHEDULES WERE REVIEWED BY AN OUTSIDE TAX PREPARER AND THEN DISTRIBUTED EITHER ELECTRONICALLY OR IN PAPER FORM TO THE AUDIT COMMITTEE AND TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO BEING FILED WITH THE IRS. DESCRIPTION OF PROCESS TO MONITOR TRANSACTIONS FOR CONFLICTS OF INTEREST FORM 990, PART VI, QUESTION 12C OFFICERS, DIRECTORS OR TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE FORM ANNUALLY. THE HUMAN RESOURCES DIRECTOR AND GENERAL COUNSEL FOLLOW UP ON ANY ISSUES REVEALED ON THE DISCLOSURE FORM. IN ADDITION, THEY FOLLOW UP ON ISSUES THAT MAY ARISE THROUGHOUT THE YEAR. IF A CONFLICT EXISTS, APPROPRIATE ACTION IS TAKEN, SUCH AS PROHIBITING PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. OFFICES & POSITIONS FOR WHICH PROCESS WAS USED, & YEAR PROCESS WAS BEGUN FORM 990, PART VI, QUESTIONS 15A & 15B THE BOARD OF TRUSTEES HAS A CHARTERED COMPENSATION COMMITTEE, FORMED IN 2005. IN 2012, THE COMPENSATION COMMITTEE REVIEWED AND CONFIRMED THE EXECUTIVE TEAM'S SALARIES USING COMPARABLE DATA. THE MINUTES OF THE MEETING WERE UPDATED TO REFLECT THE REVIEW. THE EXECUTIVE TEAM INCREASES ARE BASED ON THE SOCIETY'S STANDARDIZED MERIT BASED INCREASE PROGRAM. THE EXECUTIVE TEAM INCLUDES: CHIEF EXECUTIVE OFFICER, CHIEF OPERATING OFFICER, CHIEF FINANCIAL OFFICER, CHIEF DEVELOPMENT OFFICER, CHIEF HUMAN RESOURCES OFFICER, DIRECTOR-SAN DIEGO ZOO SAFARI PARK, DIRECTOR-SAN DIEGO ZOO, CHIEF LIFE SCIENCES OFFICER, DIRECTOR-VETERINARY SERVICES, CHIEF TECHNOLOGY OFFICER, CHIEF CONSERVATION OFFICER, CORPORATE DIRECTOR OF MARKETING & CORPORATE DIRECTOR OF ANIMAL HEALTH. AVAIL OF GOV DOCS, CONFLICT OF INTEREST POLICY, & FIN STMTS TO GEN PUBLIC FORM 990, PART VI, QUESTION 19 BYLAWS, ARTICLES OF INCORPORATION, THE CONFLICT OF INTEREST POLICY AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. THE AUDITED FINANCIAL STATEMENTS ARE ALSO AVAILABLE ON THE ZOOLOGICAL SOCIETY'S WEBSITE. CHANGE IN NET ASSETS FORM 990, PART X LINE 15 OTHER ASSETS THE INCREASE TO THE END OF YEAR OTHER ASSETS AMOUNT IS DUE TO A RECLASS OF SPLIT INTEREST AGREEMENTS WHICH WERE PREVIOUSLY INCLUDED ON LINE 3, PLEDGES AND GRANTS RECEIVABLE, NET. PRIOR PERIOD ADJUSTMENTS - RESTATEMENT OF NET ASSETS FORM 990, PART XI, LINE 8 IN 2012, SDZ GLOBAL DETERMINED THAT CERTAIN BALANCES WERE NOT RECORDED CORRECTLY. THE EFFECT OF THE ADJUSTMENTS WAS A RESTATEMENT TO THE NET ASSETS AS FOLLOWS: UNRESTRICTED NET ASSETS 1,066,000 TEMPORARILY RESTRICTED NET ASSETS (7,252,000) PERMANENTLY RESTRICTED NET ASSETS (24,000) TOTAL (6,210,000) OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 9 UNREALIZED GAIN ON SWAP AGREEMENT 314,000 PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION (10,009,000) ROUNDING 961 TOTAL (9,694,039) FNDTN OF ZOOLOGICAL SOCIETY OF SAN DIEGO PO BOX 120551 SAN DIEGO CA 92122 208456251 SUPPORTING CA 501(c)(3) 11A ZSSD true SAN DIEGO ZOO GLOBAL - PERU AVENIDA PERU F-10 URBANIZACION QUISPICANCHIS, CUSCO PE SUPPORTING PE N/A N/A ZSSD true false false false false false false false false false false false false false false false false false false false