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 |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | ||||||
| 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. | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10 | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | 4,113,003 | 6,993,379 | 4,506,989 | 13,744,380 | 12,748,494 | 42,106,245 |
| 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 | 28,260,140 | 29,167,299 | 19,014,421 | 18,719,785 | 19,401,044 | 114,562,689 |
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | 482,209 | 610,700 | 153,442 | 253,105 | 229,877 | 1,729,333 |
| 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 | 32,855,352 | 36,771,378 | 23,674,852 | 32,717,270 | 32,379,415 | 158,398,267 |
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | 85,246 | 2,671,250 | 388,845 | 146,561 | 307,154 | 3,599,056 |
| 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. | 0 | |||||
| c | Add lines 7a and 7b.. | 85,246 | 2,671,250 | 388,845 | 146,561 | 307,154 | 3,599,056 |
| 8 | Public support. (Subtract line 7c from line 6.) | 154,799,211 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2018 | (b) 2019 | (c) 2020 | (d) 2021 | (e) 2022 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | 32,855,352 | 36,771,378 | 23,674,852 | 32,717,270 | 32,379,415 | 158,398,267 |
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | 224,592 | 183,034 | 59,430 | 46,743 | 18,247 | 532,046 |
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | 224,592 | 183,034 | 59,430 | 46,743 | 18,247 | 532,046 |
| 11 | Net income from unrelated business activities not included on 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.) .. | 2,615,202 | 1,191,932 | 3,807,134 | |||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | 35,695,146 | 36,954,412 | 23,734,282 | 32,764,013 | 33,589,594 | 162,737,447 |
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 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) |
||||
| 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): |
|||||
| 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 2022 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-2022 |
(iii) Distributable Amount for 2022 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2022 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2022 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2022: | ||||
| a From 2017....... | ||||
| b From 2018....... | ||||
| c From 2019....... | ||||
| d From 2020....... | ||||
| e From 2021....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2022 distributable amount | ||||
|
i
Carryover from 2017 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2022 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2022 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2022, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2022. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2023. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2018..... | ||||
| b Excess from 2019..... | ||||
| c Excess from 2020..... | ||||
| d Excess from 2021..... | ||||
| e Excess from 2022..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|
| 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 I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: | Audubon Nature Institute operates a family of museums and parks dedicated to nature on behalf of the City of New Orleans. Facilities include Audubon Zoo, Audubon Aquarium of the Americas, Audubon Butterfly Garden and Insectarium, Audubon Louisiana Nature Center, Audubon Park, Woldenberg Riverfront Park, Audubon Wilderness Park and Freeport-McMoRan Audubon Species Survival Center. There are eight basic tenets of Audubon Nature Institute's mission statement that guide decisions at all facilities. The tenets are as follows: Provide a guest experience of outstanding quality, exhibit diversity of wildlife, preserve native Louisiana habitats, educate our diverse audience about the natural world, enhance the care and survival of wildlife through research and conservation, provide opportunities for recreation in natural settings, operate a financially self-sufficient collection of museums and parks, and weave quality entertainment through the guest experience. |
| Form 990, Part III, line 3 | Audubon Nature Institute, Inc. (the Institute) is a nonprofit organization incorporated October 31, 1975. Pursuant to the Revised and Restated Management and Cooperative Endeavor Agreement (Agreement) discussed below between the Institute and the Audubon Commission (the Commission), the Institute operates and manages the Audubon Facilities, as defined below, for the benefit of the Commission, an independent agency of the City of New Orleans. The Commission owns, controls, and manages various facilities in the State of Louisiana in fulfillment of its goals, purposes, and objectives, including, but not limited to Audubon Park, Audubon Zoo, Audubon Aquarium of the Americas, Woldenberg Riverfront Park, Freeport-McMoRan Audubon Species Survival Center, Audubon Center for Research of Endangered Species, Audubon Louisiana Nature Center, Audubon Wilderness Park, and Audubon Butterfly Garden and Insectarium, collectively the Audubon Facilities as referred to above. Per the Agreement in place in 2021 and previous years, the Commission paid for the cost and operation of the Audubon Facilities, with the Commission reimbursing the Institute for all expenses that it incurred on behalf of the Commission in furtherance of the Agreement. On December 31, 2021, the Agreement was amended and restated. The Institute shall continue to undertake complete operation, management, and control, subject to the reserved rights and responsibilities of the Commission. The effective implementation date was January 1, 2022 and the Agreement terminates on December 31, 2028, unless extended by the parties. The activities of the organization have not changed from prior years, but the revised and restated Agreement has resulted in the revenue and expenses from those activities to be reflected on the Institute's financials and Form 990 instead of the Commission's financial statements. The activity is reported on the appropriate Forms and Schedules of the 2022 Form 990. |
| Form 990, Part III, Line 4a | 2022 was a year marked by a carefully orchestrated COVID-19 recovery plan to restore operations to pre-pandemic levels and prepare for future success. Rebuilding efforts included making capital investments, increasing staffing levels and earned revenue streams, and receiving generous support from government sources, organizations, and individual donors. Below are some highlights of Audubon's work in 2022 to continue rebuilding better than ever before. Audubon began significant renovations to its downtown campus, encompassing Audubon Aquarium, Audubon Insectarium, and Woldenberg Riverfront Park. The new complex is set to reopen in summer 2023 and involves collaborations with local partners, including the RTA, to create a revitalized walkable downtown area and an unparalleled destination celebrating New Orleans' connection with the Mississippi River. Audubon continued planning efforts to transform Governor Nicholls and Esplanade wharves into a park and recreation facility. The city of New Orleans reaffirmed its full support of the project. Audubon Aquarium and Audubon Zoo remained among the top winners of the USA TODAY 10Best Readers' Choice travel award contest. Both the Aquarium and the Zoo ranked 6th among 20 nominees. The 20 nominees were hand-picked by a panel of travel experts, and nearly all are accredited by the AZA. In the Best of the Big Easy award for Best Kids Spot, Audubon Zoo won #1 and Audubon Aquarium won #3. Through the Federal Omnibus Appropriations Act, Audubon received awards for two community funding projects. Senator Cassidy secured $435,000 to increase security through a new digital radio system, and Congressman Carter secured $3,000,000 for Woldenberg Riverfront Park improvements. Audubon's Coastal Wildlife Network is Louisiana's primary marine mammal and sea turtle stranding responder and the State's only permitted marine mammal and sea turtle rehabilitation facility. CWN responded to more than 40 strandings, including 3 live dolphins and 26 sea turtles. CWN also conducted stranding surveys in the stranding hotspots of Grand Isle and Southwest Louisiana. Coupled with public reporting, these surveys are important in gathering data to determine the most realistic picture of strandings in Louisiana. Audubon's Gulf United for Lasting Fisheries continued to manage the G.U.L.F. Responsible Fisheries Management (RFM) certification program and its Chef Council and Restaurant Partnership Program. G.U.L.F. maintained A-rated fishery improvement projects (FIPs) for the Gulf of Mexico shrimp industry and worked with Texas Sea Grant and Sustainable Fisheries Partnership to coordinate Gulf of Mexico shrimp certification efforts. G.U.L.F. also developed a consumer-focused guide for buying sustainable seafood, encouraging the purchase of local and domestic seafood and local fishing community engagement. Audubon joined the Aquarium Conservation Partnership's Joint Climate Commitment, which pledges to reduce carbon emissions. The coalition of U.S. aquarium's ultimate goal is to achieve carbon neutrality. Freeport-McMoRan Audubon Species Survival Center's first okapi calf was born in September. The birth of this unique species of hoofed mammal is part of Audubon's participation, since 2017, in the Species Survival Plan for okapi overseen by the AZA. The 2022 breeding season was also an enormous success for whooping crane recovery efforts as eight wild hatched chicks fledged and were added to the Louisiana population-the most in a single breeding season since the Louisiana Department of Wildlife and Fisheries initiated the project in 2011. Audubon continued its Community Connect access initiative in 2022, which involves three components. Orleans Parish Appreciation Days offers free admission for Orleans Parish residents on a rotating schedule; the Audubon SNAP Program provides free admission for SNAP benefit recipients and their families; and the Audubon Museum Culture Pass allows Orleans Parish Public Library cardholders to check out admission passes. In 2022, Community Connect made it possible for more than 79,000 community members to visit Audubon attractions (as compared to 64,000 in 2021). Through the Taylor Student Awards Program, more than 225,000 high-achieving students in grades 6 through 12 statewide received free Audubon Memberships in the 2022-2023 school year as part of the ongoing initiative established by the Patrick F. Taylor Foundation to reward Louisiana students' hard work. Audubon has continued to strengthen its social media initiatives, adding fans, friends, and followers daily. At year end, Audubon's social media network included 530,744 followers and more than 8 million engagements on Facebook, Twitter, Instagram, LinkedIn, and TikTok. New births continued to arrive throughout the year, including a white-faced saki monkey, prehensile-tailed porcupine, and Audubon Zoo's first maned wolf puppies. Work continued on Audubon Zoo's new indoor aviary, set to open in spring 2023. The exhibit will be inside the newly restored Tropical Bird House, which is part of the Zoo's historic Odenheimer area dating back to 1924. This exhibit will be the largest and most immersive experience of its kind in the region, featuring lush foliage with more than 60 birds from around the world. Audubon Zoo's Louisiana Swamp exhibit welcomed three black bear cubs. The smallest of the cubs was found alone in a North Louisiana tree and rescued and brought to the Zoo by the Louisiana Department of Wildlife and Fisheries. The other two cubs were sisters found alone outside Anchorage and rescued by the Alaska Department of Fish and Game. Audubon Zoo has been home to black bears for more than 20 years. Audubon Education continued offering virtual outreach programs for children across Louisiana, allowing students to interact in real time with educators and live animals. Thanks to Chevron's support, Audubon was able to offer free virtual programming to Title 1 schools in Louisiana. In fall 2022, Audubon's youth volunteer program transitioned to Conservation Krewe. Nineteen students received training on topics like ecology, biology, conservation, and public speaking. Youth learned the foundations of interpretation, how to share stories of Audubon's animals, and how to inspire guests of all ages to make changes to help these animals' counterparts in the wild. After training, Krewe Members were eligible to volunteer at Audubon Zoo Interpretation Stations. Thanks to the Trumbull Family Foundation's generosity, five Conservation Krewe members received scholarships, which are available to youth who qualify for free or reduced lunch. The combined attendance at Audubon Aquarium of the Americas and Audubon Zoo in 2022 was approximately 799,000 visitors, and revenue from admissions was $13.5 million. |
| Form 990, Part VI, Section A, line 2 | Chris Bardell and Caryn Rodgers-Batiste have a business relationship. John Nickens and Beau Box have a business relationship. Mark Romig and Dennis Lauscha have a business relationship. |
| Form 990, Part VI, Section A, line 6 | The members of the Audubon Nature Institute consists of the following classes: individual, student, senior citizen, family, individual plus one, family plus one, bronze patron, and honorary member. |
| Form 990, Part VI, Section A, line 7a | The members of the Audubon Nature Institute consist of the following classes: individual, student, senior citizen, family, individual plus one, family plus one, bronze patron, and honorary member. The members elect the governing body. Each membership, except honorary members, is entitled to one vote on any matter submitted to a vote of the membership. |
| Form 990, Part VI, Section B, line 11b | The 990 is reviewed by the VP of Finance and the Executive VP/Chief Administrative Officer. The return is also reviewed by the tax department of a public accounting firm. Once the return has been reviewed by the accounting firm, it is provided to the board of directors for review, with the exception of the donors' names and addresses on Schedule B, and then the return is filed with the IRS. |
| Form 990, Part VI, Section B, line 12c | Audubon Nature Institute has a conflict of interest policy that has procedures in place to handle disclosing conflicts, determining whether a conflict exists, addressing the conflict, and violations of the policy. Annual statements are signed regarding the policy and periodic reviews are conducted to ensure the policy is being followed. |
| Form 990, Part VI, Section B, line 15 | The compensation of contracted Executive Staff shall be approved by the Executive and Compensation Committees. The Compensation Committee, consisting of the ANI Board Chairman, Vice-Chairman, Immediate Past Chairman and Treasurer, shall meet every three (3) years or prior to contract expiration, whichever is shorter. The Compensation Committee shall be provided with the following for their review: 1.Compensation analysis from comparable zoos, aquariums, museums, and other national attractions. 2.Independent salary and benefit studies of other similar entities including for-profit and not-for-profit organizations, IRS Form 990s of similar organizations or documented phone calls with similar organizations. 3.Six (6) year history of the Personal Service Agreement, outlining raises, length of term and any notable changes. 4.Most recent Compensation Survey conducted by the Association of Zoos & Aquariums (AZA) that compares the salaries of the Officers with that of similarly qualified individuals, in comparable positions at similar organizations, with a comparable number of facilities, annual visitation, staffing and operating budgets. This information shall be compiled by Staff and overseen by the Chairman, who shall act independently without undue influence from the contracted Officers. The Compensation Committee shall make and approve a resolution to set the base salary and benefits. The resolution of the Compensation Committee shall then be presented to the ANI Executive Committee for final approval. The Executive Committee is authorized by the ANI Board to enter into the Personal Services Contract with the Officers. The ANI Board, as executed by the Chairman, shall enter into a written Personal Services Agreement (or amended Agreement) with the Officers. |
| Form 990, Part VI, Section C, line 18 | Audubon Nature Institute's Form 990 is available on the organization's website. |
| Form 990, Part VI, Section C, line 19 | Audubon Nature Institute makes it governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| Form 990, Part XI, line 9: | 457 DEFERRED COMPENSATION - UNREALIZED GAIN(LOSS) 186,106. NET ASSET ADJUSTMENT FOR MANAGEMENT AGREEMENT CHANGE -9,098,677. |
| Form 990 Part XII Line 2C | The organization did not change its audit oversight process or selection process. |
| Software ID: | |
| Software Version: |