Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 17,265,819 | 10,470,766 | 10,268,963 | 11,841,504 | 13,375,243 | 63,222,295 |
| 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.. | 1 | 1 | 1 | 1 | 1 | 5 |
| 4 | Total. Add lines 1 through 3 | 17,265,820 | 10,470,767 | 10,268,964 | 11,841,505 | 13,375,244 | 63,222,300 |
| 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).. | 11,978,304 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 51,243,996 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 17,265,820 | 10,470,767 | 10,268,964 | 11,841,505 | 13,375,244 | 63,222,300 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 22,797 | 24,518 | 24,325 | 26,006 | 44,907 | 142,553 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | 63,364,853 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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 | ||||||
| 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 | ||||||
| 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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2016 | (b) 2017 | (c) 2018 | (d) 2019 | (e) 2020 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
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| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
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| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2020 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2020 |
(iii) Distributable Amount for 2020 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2020 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2020: | ||||
| a From 2015....... | ||||
| b From 2016....... | ||||
| c From 2017....... | ||||
| d From 2018....... | ||||
| e From 2019....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2020 distributable amount | ||||
|
i
Carryover from 2015 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2020 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2020 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2020, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2020. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2021. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2016..... | ||||
| b Excess from 2017..... | ||||
| c Excess from 2018..... | ||||
| d Excess from 2019..... | ||||
| e Excess from 2020..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL OF THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS IN THE MANAGEMENT OF THE BUSINESS AND AFFAIRS OF THE SOCIETY INCLUDING, FOR AVOIDANCE OF DOUBT, THE POWER TO (A) APPOINT A PRESIDENT, (B) ACT UPON THE RECOMMENDATION OF THE CHAIR FIXING THE SALARY AND COMPENSATION OF THE PRESIDENT AND (C) REMOVE A MEMBER OF ANY COMMITTEE, AND (D) TAKE ACTION ON BEHALF OF THE BOARD, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE ANY POWER OR AUTHORITY TO (A) CREATE OR FILL VACANCIES IN THE BOARD OF DIRECTORS; (B) ADOPT, AMEND OR REPEAL THE BYLAWS; (C) AMEND OR REPEAL ANY RESOLUTION OF THE BOARD THAT BY ITS TERMS IS AMENDABLE OR REPEALABLE ONLY BY THE BOARD; (D) ADOPT AND APPROVE THE ANNUAL BUDGET OF THE SOCIETY; OR (E) ADOPT AND APPROVE THE AUDITED ANNUAL FINANCIAL REPORT TO THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE WILL SERVE AS A CLEARINGHOUSE TO ASSESS THE RISKS THAT OTHER COMMITTEES IDENTIFY IN THEIR OVERSIGHT OF THE PITTSBURGH ZOO'S ACTIVITIES, INCLUDING THE IMPLEMENTATION OF MITIGATION STRATEGIES FOR SUCH RISKS, IF AVAILABLE. |
| FORM 990, PART VI, SECTION A, LINE 4 | THE SOCIETY'S BYLAWS WERE AMENDED IN NOVEMBER OF 2020. SIGNIFICANT CHANGES INCLUDE THE FOLLOWING: 1. LANGUAGE REGARDING THE REGISTERED OFFICE IS ADDED. 2. SECTION 4.2 IS REVISED TO INCLUDE SPECIFIC PERCENTAGE TO INDICATE VOTES NECESSARY FOR ELECTION OF DIRECTORS (66 2/3%). 3. SECTION 4.3 ADDED A CHANGE TO THE NUMBER OF DIRECTORS DECREASING THE RANGE FROM NOT LESS THAN 35 OR MORE THAN 65" TO NOT LESS THAN 31 OR MORE THAN 41". IN ADDITION, THE SECTION STATES THAT THE NUMBER OF DIRECTORS SHALL BE REDUCED TO NOT MORE THAN 41 OVER A REASONABLE PERIOD OF TIME, NOT TO EXTEND BEYOND DECEMBER 31, 2022. 4. SECTION 4.5 ADDRESSED REMOVAL OF DIRECTORS ADDED SPECIFIC PERCENTAGE TO INDICATE VOTES NECESSARY FOR REMOVAL (66 2/3%). PRIOR SECTION 4.12. 5. SECTION 4.7 INCREASED THE NUMBER OF REGULAR MEETINGS PER YEAR TO FIVE. 6. SECTION 4.9 CHANGED THE REQUIREMENTS TO CONSTITUTE A QUORUM. 40% OF THE DIRECTORS SHALL BE PRESENT AT EACH MEETING TO CONSTITUTE QUORUM. PRIOR SECTION 4.8. 7. SECTION 4.11 WAS ADDED TO ADDRESS INTERESTED TRANSACTIONS AND CONFLICT OF INTEREST MATTERS. 8. SECTION 4.12 WAS ADDED TO PROVIDE LANGUAGE ON COMPENSATION OF DIRECTORS. DIRECTORS SHALL SERVE WITHOUT PAY AND SHALL ACCRUE NO FINANCIAL BENEFITS BECAUSE OF MEMBERSHIP ON THE BOARD OF DIRECTORS. 9. SECTION 4.13 WAS ADDED TO ADDRESS SUSPENSION AND DISCIPLINARY ACTION OF DIRECTORS. 10. SECTION 5.1 THAT PROVIDES INFORMATION ON EXECUTIVE OFFICERS WAS CHANGED TO INCLUDE THE IMMEDIATE PAST CHAIR AS AN EXECUTIVE OFFICER OF THE SOCIETY. 11. SECTION 5.7 WAS ADDED TO DESCRIBE PAST CHAIR'S RESPONSIBILITIES. THE PAST CHAIR SHALL HAVE SERVED AS THE IMMEDIATE PAST CHAIR. THE PAST CHAIR SHALL ASSIST THE CHAIR AND SHALL HAVE AND EXERCISE SUCH POWERS AND DUTIES AS FROM TIME TO TIME MAY BE CONFERRED BY THE BOARD OF DIRECTORS, THE CHAIR OR, FOR THE AVOIDANCE OF DOUBT, THE EXECUTIVE COMMITTEE. 12. SECTION 5.12 WAS ADDED TO ADDRESS SALARIES OF OFFICERS. THE BOARD OF DIRECTORS, AN EXECUTIVE OFFICER DESIGNATED BY RESOLUTION OF THE BOARD OF DIRECTORS OR, FOR THE AVOIDANCE OF DOUBT, THE EXECUTIVE COMMITTEE, IN EACH CASE AT THE RECOMMENDATION OF THE CHAIR, SHALL FIX THE SALARY OF THE PRESIDENT AND ANY OTHER OFFICER, IF APPLICABLE, FROM TIME TO TIME. NO OFFICER SHALL BE PREVENTED FROM RECEIVING SUCH SALARY OR OTHER COMPENSATION BECAUSE THE OFFICER IS ALSO A DIRECTOR. 13. THE FINANCE COMMITTEE WAS RENAMED INTO A FINANCE AND AUDIT COMMITTEE. 14. NEW COMMITTEES WERE ADDED: ENDOWMENT COMMITTEE, DIVERSITY AND INCLUSION COMMITTEE, SPECIAL ADVISORY COMMITTEE, AND TASK FORCES AND WORKING GROUPS. 15. SECTION 6.11 WAS ADDED FOR SPECIAL MEETINGS OF COMMITTEES. EACH COMMITTEE SHALL HOLD SPECIAL MEETINGS WHENEVER CALLED BY (A) THE CHAIR OF THE COMMITTEE OR (B) 20% OR MORE OF THE DIRECTORS CONSTITUTING THE WHOLE COMMITTEE, IN EACH CASE, BY SUBMISSION OF A REQUEST FOR A SPECIAL MEETING TO THE CHAIR OF THE COMMITTEE. NOTICE OF EACH SUCH SPECIAL MEETING SHALL BE GIVEN TO EACH MEMBER OF THE COMMITTEE BY TELEPHONE OR IN WRITING AT LEAST 24 HOURS (IN THE CASE OF NOTICE BY TELEPHONE), 48 HOURS (IN THE CASE OF NOTICE BY E-MAIL) OR FIVE (5) DAYS (IN THE CASE OF NOTICE BY MAIL) BEFORE THE TIME AT WHICH THE MEETING IS TO BE HELD. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE SOCIETY WILL SUBMIT A DRAFT TO SELECT MEMBERS OF THE FINANCE COMMITTEE FOR THEIR REVIEW AND APPROVAL. THE CFO PARTICIPATES IN THIS REVIEW. THE BOARD PASSED A RESOLUTION TO APPROVE THE FORM 990 BASED ON THE FINANCE COMMITTEE'S REVIEW AND APPROVAL. COPIES ARE MADE AVAILABLE TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY AT THE FIRST MEETING OF EACH YEAR. BOARD MEMBERS ARE TO DISCLOSE TO THE BOARD CHAIR POTENTIAL OR ACTUAL CONFLICTS. THE FINANCE DEPARTMENT IDENTIFIES POTENTIAL CONFLICTS BY REVIEWING VENDOR LISTS AND SUBMITS THE RESULTS OF THEIR REVIEW TO THE CHAIR OF THE FINANCE COMMITTEE FOR FURTHER REVIEW. UPON REVIEW BY THE FINANCE CHAIR, POTENTIAL CONFLICTS ARE DISCLOSED TO THE BOARD CHAIR. THE CHAIR WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSURE FULL DISCLOSURE; (C) ASK THE PERSON TO RECUSE HIMSELF OR HERSELF FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER POSITION. |
| FORM 990, PART VI, SECTION B, LINE 15 | A SPECIAL INDEPENDENT AD HOC EXECUTIVE COMPENSATION REVIEW COMMITTEE MEETS TO REVIEW THE PERFORMANCE AND APPROVE COMPENSATION FOR THE ZOO'S CEO. THE COMMITTEE UTILIZES COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THEY ALSO USE COMPENSATION SURVEY DATA. THE COMMITTEE DOCUMENTS DECISIONS REGARDING THE COMPENSATION AND REPORTS THEIR RESULTS TO THE EXECUTIVE COMMITTEE, HUMAN RESOURCES AND THE CFO. THE EXECUTIVE COMMITTEE AND THE BOARD CHAIR APPROVE THE CEO'S COMPENSATION AFTER REVIEW AND RECOMMENDATION FROM THE AD HOC EXECUTIVE COMPENSATION REVIEW COMMITTEE. THE PRESIDENT & CEO MEETS WITH HUMAN RESOURCES AND THE CFO TO REVIEW PERFORMANCE AND APPROVE COMPENSATION FOR THE ZOO'S OFFICERS AND KEY EMPLOYEES. THEY REVIEW COMPARABLE COMPENSATION DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THEY ALSO USE COMPENSATION SURVEY DATA. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH SUBMISSIONS TO THE ALLEGHENY REGIONAL ASSET DISTRICT IN ANNUAL REPORTS AND OTHERWISE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C, FINANCIAL STATEMENTS AND REPORTING: | THE FINANCE COMMITTEE IS APPOINTED BY THE BOARD OF DIRECTORS AND REVIEWS THE FINANCIAL STATEMENTS REGULARLY THROUGHOUT THE YEAR, AT BOARD MEETINGS AND AT EACH OF 5 COMMITTEE MEETINGS PER YEAR. ONE OF THESE MEETINGS IS DEDICATED TO AUDIT REVIEW WHERE THE COMMITTEE MEETS WITH THE AUDITORS WITHOUT MANAGEMENT PRESENT. THE SELECTION OF THE INDEPENDENT AUDITORS IS REVIEWED BY THE FINANCE/AUDIT COMMITTEE AS NEEDED. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. |
| Software ID: | |
| Software Version: |