Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
FRIENDS OF THE TOPEKA ZOO INC C/O KATHERINE D LARISON EXEC DIR
Employer identification number
48-6117369
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
320,059
422,848
450,891
170,924
33,654
1,398,376
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
5,510
32,523
34,105
263,799
284,733
620,670
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
325,569
455,371
484,996
434,723
318,387
2,019,046
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
2,019,046
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
325,569
455,371
484,996
434,723
318,387
2,019,046
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
32,378
27,657
11,860
1,619
6,305
79,819
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
32,378
27,657
11,860
1,619
6,305
79,819
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
357,947
483,028
496,856
436,342
324,692
2,098,865
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
96.200 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
95.400 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
4.000 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
5.000 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
FRIENDS OF THE TOPEKA ZOO INC C/O KATHERINE D LARISON EXEC DIR
Employer identification number
48-6117369
Identifier
Return Reference
Explanation
OFFICERS WHO CANNOT BE REACHED
FORM 990, PAGE 6, PART VI, LINE 9
CHRIS PALMER 1928 SW WESTWOOD DR TOPEKA, KS 66604 ELIZABETH JOHNSON 8850 NW ROCHESTER RD TOPEKA, KS 66617 BRIAN LANG 3801 SW ARVONIA PLACE TOPEKA, KS 66610 SCOTT RAYMOND 1422 SW COLLINS AVE TOPEKA, KS 66604 AMY FULTZ 912 SW WARREN TOPEKA, KS 66606 RON CAMPBELL 4725 SE 25TH ST TECUMSEH, KS 66542 EDDIE FAIRCHILD 5126 NW ARROYO DR TOPEKA, KS 66618 MARK DESETTI 4605 HARVARD ROAD LAWRENCE, KS 66049 SCOTT HUGHES 2805 SW 26TH STREET TOPEKA, KS 66614 CRAIG SCHULTZ 540 BENTLY DR LAWRENCE, KS 66049 KAREN TAYLOR 3934 SW WANAMAKER RD TOPEKA, KS 66610 JIM OGLE 1035 SW EXMOOR LANE TOPEKA, KS 66604 JOHN LADSON 7825 SW EL CERRITO DR TOPEKA, KS 66614 FRANCIS WARDEN 1036 SW HIGH TOPEKA, KS 66604
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
REVIEW BY PREPARER/TREASURER PRIOR TO FILING OF RETURNS.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
CONFLICT OF INTEREST POLICY CONFIRMED EACH YEAR IN WRITING WITH EACH BOARD MEMBER AND STAFF.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
REVIEW AND SUBJECT TO THE BOARD PERSONNEL COMMITTEE ON AN ANNUAL BASIS.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
ONLY THE 990, 990-T AND IRS EXEMPTION LETTER ARE NORMALLY AVAILABLE TO THE PUBLIC UPON REQUEST.
OTHER EXPENSES
FORM 990, PART IX, LINE 24F
ZOO EDUCATION DEPARTMENT 15,000 ZOO GEN PROGRAM SUPPORT 14,605 ZOO EQUIPMENT SUPPORT 10,991 UNCOLLECTIBLE PLEDGES 8,500 SALES TAX ON SALES 8,198 MEMBERSHIP CAMPAIGN 7,772 MEMBERSHIP PRINTING 7,548 ZOO - ZOOREKA PRINTING 6,650 WEBSITE EXPENSES 5,713 ZOO CONSERVATION PROGRAMS 5,348 MEMBERSHIP VISA FEES 5,306 CREATURES OF DARKNESS 5,226 MISC PROGRAM EXPENSES 3,887 ZOO SMALL PROJECTS 3,876 TAXES - SEE 990-T 3,233 FREIGHT - SEE 990-T 3,125 MEMBERSHIP POSTAGE 3,118 MEMBERSHIP EVENTS 2,857 VISA/MC FEES - SEE 990-T 2,529 MEMBERSHIP PROCESSING 2,305 BENEFITS - SEE 990-T 2,217 INTERNET FEES 2,199 ZOO- LANDSCAPING 2,032 SHOP SUPPLIES - SEE 990-T 1,956 ZOOREKA POSTAGE 1,800 MEMBERSHIP COMMUNICATIONS 1,789 ZOO - ZOOREKA MAILING SER 1,231 ZOO - SPECIAL EVENTS SUP 1,215 DEPRECIATION - SEE 990-T 1,173 INSURANCE - SEE 990-T 1,172 MISCELLANEOUS 1,110 MEMBERSHIP CONTRACT LABOR 1,005 COMPUTER EXPENSE 293 COLLECTION EXP - SEE 990- 272 EQUIPMENT MAINT 150
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.