2024-05-29T08:38:31-05:00 2023-12-31 251622758 MAHER DUESSEL CPA'S 503 MARTINDALE STREET SUITE 600 PITTSBURGH PA 15212 990 2023-01-01 251667146 NATIONAL AVIARY IN PITTSBURGH INC NATI 4123237235 ALLEGHENY COMMONS WEST 700 ARCH ST PITTSBURGH PA 15212 THOMAS KOBUS TREASURER 4123237235 2024-05-29 1 THOMAS KOBUS 999009999 0 ELIZABETH E KRISHER P01275616 4124715500 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z CHERYL L TRACY ALLEGHENY COMMONS WEST 700 ARCH ST PITTSBURGH PA 15212 13672018 0 X WWW.AVIARY.ORG X 1991 PA THE NATIONAL AVIARY WORKS TO INSPIRE RESPECT FOR NATURE THROUGH AN APPRECIATION OF BIRDS. 29 29 119 88 203421 0 5277647 4650577 3110381 3526445 197932 -50644 501520 527091 9087480 8653469 0 0 0 0 4574354 5185976 0 0 768800 3354644 3637382 7928998 8823358 1158482 -169889 23483986 24184006 1096724 1231672 22387262 22952334 X TO PROTECT AND PROVIDE FOR ENDANGERED SPECIES, TO CONDUCT AVIAN RESEARCH AND PROVIDE INFORMATION AS A NATIONAL RESOURCE, TO PROVIDE A RECREATIONAL AND EDUCATIONAL EXPERIENCE FOR THE GENERAL PUBLIC AND TO PROMOTE AN APPRECIATION OF NATURAL LAW AND A RESPONSIBILITY FOR THE ENVIRONMENT 0 0 1694395 3761920 VISITOR RECREATION AND EDUCATION: THE NATIONAL AVIARY IS THE NATION'S AVIARY PRIDING ITSELF ON PROVIDING FUN, IMMERSIVE AND EDUCATIONAL EXPERIENCES FOR THEIR GUESTS. A VISIT TO THE NATIONAL AVIARY IS UNLIKE ANY OTHER WITH LUSH WALK-THROUGH HABITATS WHERE BIRDS FLY OVERHEAD, INTERACTIVE DAILY ACTIVITIES THAT CHANGE EVERY SEASON, EXHILARATING ANIMAL ENCOUNTERS THAT OFFER A WINDOW INTO THE WORLD OF BIRDING CONSERVATION AND STEM-BASED EDUCATIONAL PROGRAMMING. IN 2023, THE NATIONAL AVIARY WELCOMED 202,700 GUESTS AND PROVIDED EDUCATIONAL OUTREACH TO MORE THAN 7,900 PEOPLE. 837205 WILDLIFE CONSERVATION AND RESEARCH: THE NATIONAL AVIARY MADE SIGNIFICANT IMPROVEMENTS TO ITS AVIAN COLLECTION IN 2023 WITH THE ACQUISITION OF 64 BIRDS REPRESENTING 31 SPECIES. FOUR NEW SPECIES ADDED TO THE COLLECTION INCUDED THE WHITE-HEADED DUCK, RED-CRESTED FINCH, SPECKLED MOUSEBIRD AND THE YELLOW-RUMPED CACIQUE. A TOTAL OF 37 BIRDS FLEDGED FROM 12 SPECIES HIGHLIGHTED 3 GUAM KINGFISHERS, 2 AFRICAN PENGUINS, 3 EASTEN LOGGERHEAD SHRIKES AND 8 RED SISKENS. THE NATIONAL AVIARY'S DEPARTMENT OF CONSERVATION AND FIELD RESEARCH SUCCESSFULLY COMPLETED THE THIRD YEAR OF A STUDY THAT TESTS A UNIQUE MODEL OF SUSTAINABLE FOREST MANAGEMENT THAT PROVIDES HABITATS FOR MANY MORE SPECIES THAN NORMALLY OCCURS WITH TRADITIONAL EVEN-AGED FOREST MANAGEMENT. OUR APPROACH CREATES VERY SMALL, 1-5 ACRE GAPS THROUGH GROUP SELECTION CUTS. THIS APPROACH APPEARS TO PROVIDE HABITAT OPPORTUNITIES FOR IMPORTANT EARLY-SUCCESSIONAL SPECIES WHILE AT THE SAME TIME PROVIDES HABITAT FOR DISPERSING FLEDGLINGS OF MATURE FOREST SPECIES FROM THE SURROUNDING FOREST. THESE ARE TWO GROUPS OF BIRDS MOST IN NEED OF CONSERVATION ATTENTION SO AN ABILITY TO ADDRESS FOREST MANAGEMENT FOR THE BENEFIT OF BOTH IS VERY IMPORTANT. ADDITIONALLY, WE CONTINUED A SECOND MAJOR RESEARCH PROGRAM IN 2023 THAT IS DEMONSTRATING HOW BIRDS DEPEND ON MATURE BOTTOMLAND HARDWOOD FORESTS IN THE SOUTHEASTERN US, INCLUDING THE MOST ICONIC NORTH AMERICAN BIRD, THE IVORY-BILLED WOODPECKER. IN 2023, WE PUBLISHED THE FIRST STUDY SINCE THE 1930'S THAT USES MULTIPLE LINES OF EVIDENCE, INVOLVING REPEATED OBSERVATION OF MULTIPLE INDIVIDUAL BIRDS TO ESTABLISH THE PERSISTENCE OF THIS ICONIC SPECIES THAT IS MOST OFTEN THOUGHT TO BE EXTINCT. IN 2024, WE WILL CONTINUE THIS PROGRAM WITH AN EXTENSIVE SEARCH FOR A NESTING PAIR OF IVORY-BILLS. THE NATIONAL AVIARY'S DIRECTOR OF CONSERVATION AND FIELD RESEARCH CONTINUES TO ASSIST IN THE DEVELOPMENT OF THE NEXT GENERATION OF CONSERVATIONISTS BY CONTINUING TO TEACH COURSES AND ASSIST UNDERGRADUATE AND GRADUATE STUDENTS FROM CHATHAM UNIVERSITY AND DUQUESNE UNIVERSITY, ADVISING IN THEIR THESES AND DISSERTATION RESEARCH. 1192393 ADVANCED ON-SITE AVIAN TREATMENT AND CARE: THE NATIONAL AVIARY'S VETERINARY HOSPITAL PROVIDES FULL VETERINARY CARE SERVICES TO MEET THE NEEDS OF OVER 550 BIRDS AND MAMMALS, INCLUDING PRIMARY HEALTH CARE, EMERGENCY SERVICES, FULL LABORATORY TESTING, ANESTHESIA AND SURGERY. IN 2023, 94 BIRDS WERE TREATED FOR MEDICAL CONDITIONS WITH A 96% SUCCESS RATE FOR FULLY RECOVERING. MEDICAL TESTS AND TREATMENTS WERE CUSTOMIZED FOR EACH PATIENT ACCORDING TO THEIR SPECIES. SPECIALIZED PROCEDURES, INCLUDING 63 BEAK REPAIRS AND TREATMENTS WERE PERFORMED. PREVENTATIVE HEALTH CARE PRACTICES CONTINUED FOR THE AVIARY COLLECTION WITH A TOTAL OF 359 BIRDS RECEIVING PREVENTATIVE HEALTH EXAMINATIONS, 173 TEST SCREENINGS AND 154 VACCINATIONS. FOR ANTI-FUNGAL PNEUMONIA PREVENTION, 2,047 ORAL DOSES AND 890 INHALED NEBULIZATION TREATMENTS WERE GIVEN. THE AFRICAN PENGUIN COLONY RECEIVED CUSTOM-MADE AVIAN MALARIA PREVENTION TOTALLING 2,814 INDIVIDUAL TREATMENTS WITH 100% SUCCESS RATE. IN 2023, 96 BIRDS WERE TREATED FOR INJURIES WITH A 98% SUCCESS RATE. PARTICIPATING IN AZA SPECIES SURVIVAL PLAN BREEDING PROGRAMS, 42 NEW BIRDS ARRIVED AT THE AVIARY AND RECEIVED COMPREHENSIVE PREVENTATIVE HEALTH CARE IN QUARANTINE. IN THE BREEDING PROGRAM, 4 IMPORTANT SPECIES HATCHED WHO RECEIVED HIGH LEVEL NEONATAL HEALTH CARE EXAMS AND PREVENTATIVE TREATMENTS, INCLUDING GUAM KINGFISHER, AFRICAN PENGUIN, LOGGERHEAD SHRIKE AND RED SISKIN CHICKS. IN THE TEACHING HOSPITAL, 11 PRE-VETERINARY AND VETERINARY STUDENTS WERE TRAINED IN AVIAN MEDICINE INTERNSHIPS AND AN ADDITIONAL 6 STUDENTS IN MENTORSHIP PROGRAMS. A TOTAL OF 7 ON-SITE EDUCATIONAL CLASSES WERE GIVEN AND ONE SENIOR PROGRAM. ADDITIONALLY, THE VETERINARY HOSPITAL SHARED MEDICAL PROCEDURES DEVELOPED AT THE NATIONAL AVIARY WITH ZOOS AND WILDLIFE CENTERS GLOBALLY TO HELP ADVANCE AVIAN CARE. 2905466 THE OTHER REMAINING EXPENSES ARE ATTRIBUTABLE TO VARIOUS EXHIBITS AND DAILY EDUCATIONAL PROGRAMS. 2905466 6629459 1 1 0 1 0 0 0 1 0 1 1 0 0 0 1 1 1 0 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 40 0 119 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 29 29 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X RANDY KRAKOFF CHIEF FINANCIAL OFFICER 4123237235 700 ARCH STREET PITTSBURGH PA 15212 JANE DIXON PRESIDENT 1.00 X X 0 0 0 JAMES E LEHMAN 1ST VICE PRESIDENT 1.00 X X 0 0 0 JENNIFER L BERTETTO 2ND VICE PRESIDENT 1.00 X X 0 0 0 THOMAS A KOBUS TREASURER 1.00 X X 0 0 0 MARIS DAUER SECRETARY 1.00 X X 0 0 0 TIMOTHY D ADAMS DIRECTOR 1.00 X 0 0 0 HAROLD F BALK ESQ DIRECTOR 1.00 X 0 0 0 BRYAN C BRANTLEY DIRECTOR 1.00 X 0 0 0 RICHARD CARUSO DIRECTOR 1.00 X 0 0 0 TIMOTHY GOETZ DIRECTOR 1.00 X 0 0 0 PATRICIA L DODGE ESQ DIRECTOR 1.00 X 0 0 0 MICHAEL J FLINN ESQ DIRECTOR 1.00 X 0 0 0 JOHN E GRAF DIRECTOR 1.00 X 0 0 0 MICHAEL P HART DIRECTOR 1.00 X 0 0 0 RICHARDO MAIZ DIRECTOR 1.00 X 0 0 0 DAVID PAULSON DIRECTOR 1.00 X 0 0 0 THEA MANOS DIRECTOR 1.00 X 0 0 0 MICHAEL MASCARO DIRECTOR 1.00 X 0 0 0 QUYNH MCGUIRE DIRECTOR 1.00 X 0 0 0 BEVI POWELL DIRECTOR 1.00 X 0 0 0 LORI CALHOUN DIRECTOR 1.00 X 0 0 0 ROBERT RODGERS DIRECTOR 1.00 X 0 0 0 ROBERT ROSSI DIRECTOR 1.00 X 0 0 0 NARAHARI SASTRY DIRECTOR 1.00 X 0 0 0 KATHLEEN TESTONI DIRECTOR 1.00 X 0 0 0 YARONE S ZOBER DIRECTOR 1.00 X 0 0 0 KAITLIN DONAHOE DIRECTOR 1.00 X 0 0 0 BRIAN WILLIAMS DIRECTOR 1.00 X 0 0 0 RAHMON HART THROUGH 1312023 DIRECTOR 1.00 X 0 0 0 KAREN ADKINS DIRECTOR 1.00 X 0 0 0 CHERYL TRACY EXECUTIVE DIRECTOR 40.00 X 207866 0 20085 RANDY KRAKOFF CHIEF FINANCIAL OFFICER 40.00 X 133563 0 20748 PILAR FISH DIRECTOR OF VETERINARY MED 40.00 X 143325 0 11879 STEVEN LATTA DIRECTOR OF CONSERVATION 40.00 X 108999 0 17808 CONOR MCGARVEY DIRECTOR OF BUILDINGS AND 40.00 X 137449 0 20897 KURT HUNDGEN DIRECTOR OF ANIMAL COLLECT 40.00 X 110000 0 24464 TRACEY PALMIERI DIRECTOR OF ORGANIZATIONAL 40.00 X 110317 0 19196 951519 0 135077 7 0 1 0 DAGOSTINO ELECTRONIC SERVICES 600 MIFFLIN ROAD PITTSBURGH PA 15207 GENERAL CONTRACTING SERVICES 317564 MCKAMISH 50 55TH STREET 2311 PITTSBURGH PA 15201 GENERAL CONTRACTING SERVICES 113628 2 337500 1565342 2747735 4650577 ADMISSIONS 713990 2126919 2126919 EDUCATIONAL 713990 987121 987121 MEMBERSHIP DUES 713990 412405 412405 3526445 130058 130058 780351 782380 -2029 -2029 -2029 3549037 3729739 -180702 -180702 -180702 209608 337500 203796 5812 5812 741530 302634 438896 235475 203421 PARKING REVENUE 812930 84412 84412 84412 8653469 3761920 203421 37551 376026 148460 160076 67490 3745890 2847398 554028 344464 101272 76433 15947 8892 616565 491432 83161 41972 346223 260385 53477 32361 116414 64324 41321 10769 9426 9426 23360 23360 62187 62187 39023 39023 151553 114106 14979 22468 151575 74196 23375 54004 82114 56792 16535 8787 594044 529851 47984 16209 16414 11723 738 3953 917 917 1431654 1273862 121450 36342 87954 87954 ANIMAL CARE 227590 227590 OTHER 202154 95303 49692 57159 CREDIT CARD FEES 200289 200289 STAFF DEVELOPMENT 135860 52461 81656 1743 104854 104854 8823358 6629459 1425099 768800 3060 3060 1714585 2281012 473000 257500 51679 62870 43582 66794 131751 134425 36176210 20289352 16577694 15886858 4477579 5480431 11056 11056 23483986 24184006 345886 451463 658631 687905 40738 27582 51469 64722 1096724 1231672 X 17523833 16885516 4863429 6066818 22387262 22952334 23483986 24184006 -169889 734961 0 X 0 1 X 1 0 X 4227602 4468249 4866832 4973647 4650577 23186907 165000 165000 165000 165000 165000 825000 4392602 4633249 5031832 5138647 4815577 24011907 597964 23413943 450745 148433 469614 741170 910409 2720371 62790 19922 73034 78452 84412 318610 27050888 13787511 0.86560 0.85020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 0 1 62187 0 62187 0 PART II-B, LINE 1: THE PENNSYLVANIA ZOO COUNCIL, OF WHICH THE NATIONAL AVIARY IS A PART OF ALONG WITH SIX OTHER AZA ACCREDITED INSTITUTIONS IN THE COMMONWEALTH OF PENNSYLVANIA, USES THE PROFESSIONAL ADVOCACY FIRM LONG NYQUIST & ASSOCIATES FOR SERVICES SUCH AS GOVERNMENT RELATIONS, PUBLIC POLICY RESEARCH, ASSISTANCE IN NAVIGATING STATE FUNDING ISSUES, STRATEGIC COUNSEL ON PUBLIC POLICY ISSUES AND PUBLIC AFFAIRS SERVICES. ADDITIONALLY, THE NATIONAL AVIARY USES THE PROFESSIONAL SERVICES FIRM DENTONS, COHEN & GRIGSBY PC TO DESIGN, IMPLEMENT A STRATEGY AND IDENTIFY GOVERNMENTAL FUNDING SOURCES AVAILABLE TO ADVANCE THE NATIONAL AVIARY'S MISSION AND AGENDA. X 0 4443093 500000 677358 165000 39023 5416428 5535686 -796517 258000 38076 4443093 5222952 599631 252000 34897 5535686 5503203 507197 759000 28448 5222952 5048750 685426 210000 20973 5503203 0.90520 0.09480 0 0 29060086 14834423 14225663 6572888 5415733 1157155 543236 39196 504040 15886858 DEFERRED 457(B) PLAN COMPENSATION 64722 64722 X 10975056 734961 336839 1071800 9903256 39023 -1288810 -1249787 8653469 10409984 336839 1288810 1625649 8784335 39023 39023 8823358 PART III, LINE 1A: THE AVIARY MAINTAINS AND EXHIBITS A SIGNIFICANT COLLECTION OF BIRDS AND HORTICULTURE. A VALUE OF THIS COLLECTION IS NOT INCLUDED IN THE STATEMENT OF FINANCIAL POSITION BECAUSE A REASONABLE VALUATION BASIS AND LIFE EXPECTANCY CANNOT BE DETERMINED. COLLECTION ITEMS ACQUIRED EITHER THROUGH PURCHASES, BREEDING PROGRAMS, OR DONATION ARE NOT CAPITALIZED. PURCHASES OF COLLECTION ITEMS ARE RECORDED AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS IF PURCHASED WITH ASSETS THAT ARE WITHOUT DONOR RESTRICTIONS AND AS DECREASES IN NET ASSETS WITH DONOR RESTRICTIONS IF PURCHASED WITH DONOR-RESTRICTED ASSETS. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT RECOGNIZED IN THE STATEMENT OF ACTIVITIES. PROCEEDS FROM DEACCESSIONS OR INSURANCE RECOVERIES ARE REFLECTED IN THE STATEMENT OF ACTIVITIES BASED ON THE ABSENCE OR EXISTENCE AND NATURE OF DONOR-IMPOSED RESTRICTIONS. DURING THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE AVIARY SPENT APPROXIMATELY $25,453 AND $4,285, RESPECTIVELY, TO ENHANCE ITS LIVING COLLECTION. PART V, LINE 4: THE AFRICAN GREY PARROT ENDOWMENT FUND REQUIRES THAT THE EARNINGS BE UTILIZED FOR THE MAINTENANCE OF THE AFRICAN GREY PARROTS. THE CAPITAL ENDOWMENT FUND REQUIRES THAT THE EARNINGS BE UTILIZED FOR MAINTENANCE OF THE CAPITAL CONSTRUCTION FOR EXPANSION OF THE AVIARY. THE AVIAN CONSERVATION ENDOWMENT FUND ALLOWS UP TO 5% OF THE ANNUAL VALUE TO BE UTILIZED TO FUND THE SALARY AND RELATED EXPENSES OF THE CONSERVATION DEPARTMENT. IN 2018, THE AVIARY RECEIVED AN INVESTMENT OF $1,500,000 TO BE USED TO FUND AN AUDIENCE DEVELOPMENT FUND. THE PURPOSE OF THIS FUND IS TO PROVIDE THE AVIARY WITH ACCESS TO CAPITAL THAT COULD BE IMMEDIATELY USED FOR OPPORTUNITIES TO GROW ITS AUDIENCE SUCH AS INVESTMENTS IN EXHIBITS, TECHNOLOGY OR PROGRAMS. $1,000,000 IS A PERMANENTLY RESTRICTED ENDOWMENT IN WHICH THE AVIARY MAY DRAW 5% ANNUALLY WITH THE FOLLOWING PROVISIONS: IF THE ENDOWMENT FALLS BELOW 75% OF ITS CORPUS VALUE DUE TO WITHDRAWALS OR DECLINE IN MARKET CONDITIONS, NO FUNDS MAY BE WITHDRAWN UNTIL SUCH TIME THAT THE ENDOWMENT BALANCE IS RESTORED TO 75% OR MORE OF ITS CORPUS VALUE. $500,000 IS A RESTRICTED RESERVE IN WHICH THE AVIARY MAY WITHDRAW 100% OF THE FUNDS WITH THE FOLLOWING PROVISIONS: REQUESTS FOR APPROVAL WILL INCLUDE A PLAN FOR REPLENISHMENT. THE AVIARY'S GOAL IS TO REPLENISH ALL FUNDS WITHDRAWN WITHIN FIVE YEARS OR LESS. IF DRAWS FROM THE RESERVE CANNOT BE RE-PAID WITHIN A FIVE-YEAR PERIOD FROM DERIVED SOURCES, THE PERMANENTLY RESTRICTED ENDOWMENT PORTION OF THE AUDIENCE DEVELOPMENT FUND WILL BE FROZEN UNTIL SUCH TIME THE RESTRICTED RESERVE IS RE-PAID IN FULL. ANNUAL WITHDRAWALS OF 5% FROM THE PERMANENTLY RESTRICTED ENDOWMENT CAN BE USED TO RE-PAY THE RESTRICTED RESERVE. PART X, LINE 2: THE AVIARY ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES USING A RECOGNITION THRESHOLD OF MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD IS MET. MANAGEMENT DETERMINED THAT THERE WERE NO TAX UNCERTAINTIES THAT MET THE RECOGNITION THRESHOLD IN 2023 AND 2022. AT DECEMBER 31, 2023, THE AVIARY HAD OPERATING LOSS CARRY-FORWARDS RESULTING FROM ITS UNRELATED BUSINESS ACTIVITIES OF APPROXIMATELY $592,000 WHICH MAY BE APPLIED AGAINST TAXABLE INCOME IN FUTURE YEARS. THE NET OPERATING LOSS CARRY-FORWARDS EXPIRE AT VARIOUS DATES BEGINNING IN 2026. A VALUATION ALLOWANCE HAS BEEN RECORDED TO OFFSET THE RESULTING DEFERRED TAX ASSET DUE TO THE UNCERTAINTY OF THE FUTURE USE OF THESE NET OPERATING LOSSES. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSES -782,380. COST OF GOODS SOLD -302,634. SPECIAL EVENTS -203,796. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 782,380. COST OF GOODS SOLD 302,634. SPECIAL EVENTS 203,796. SOUTH AMERICA 0 0 AMARU BIOPARK PARTNERSHIP AND ANDEAN CONDOR CONSERVATION PROGRAM ACTIVITIES PRESENTED PAPER ON NATIONAL AVIARY ANDEAN CONDOR BREEDING PROGRAM AT IV INTERNATIONAL CONGRESS ANDEAN CONDOR CONFERENCE AND CONDUCTED CENSUS SURVEYS AT NEWLY ESTABLISHED MORONA NATURE RESERVE 3000 SUB-SAHARAN AFRICA 0 0 AFRICAN PENGUIN SAFE PROGRAM IN COLLABORATION WITH OTHER AZA INSTITUTIONS, FACILITATED IN SITU CONSERVATION PROJECTS FOR AFRICAN PENGUIN. IN ADDITION, CONTRACTED SAFE CONSULTANT TRAVELED TO SOUTH AFRICA TO HOLD MEETING WITH NUMEROUS INTERNATIONAL SAFE PROGRAM PARTNERS. 30000 0 0 0 0 0 0 33000 0 33000 0 0 0 0 0 0 NIGHT IN THE TROPICS 310157 153500 156657 60418 26089 7500 17257 GENTLEMEN'S NIGHT OUT 208550 177500 31050 10949 52818 1500 21151 2 28401 6500 21901 619 3716 1779 547108 337500 209608 619 71367 82623 9000 40187 203796 5812 X X X 0 0 0 0 0 0 0 0 0 CHERYL TRACY EXECUTIVE DIRECTOR 207866 0 0 0 0 0 12472 0 7613 0 227951 0 0 0 CONOR MCGARVEY DIRECTOR OF BUILDINGS AND 137449 0 0 0 0 0 4123 0 16774 0 158346 0 0 0 PILAR FISH DIRECTOR OF VETERINARY MED 143325 0 0 0 0 0 4300 0 7579 0 155204 0 0 0 RANDY KRAKOFF CHIEF FINANCIAL OFFICER 133563 0 0 0 0 0 4007 0 16741 0 154311 0 0 0 X AUCTION ITEMS 37 25789 RETAIL VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A PER THE AVIARY'S BYLAWS, THE EXECUTIVE COMMITTEE SHALL CONSIST OF AT LEAST 6 MEMBERS BUT NOT MORE THAN 12 ALL OF WHOM SHALL BE MEMBERS OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL EXERCISE ALL POWERS OF THE FULL BOARD OF DIRECTORS BETWEEN BOARD MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B AT A REGULARLY SCHEDULED FULL BOARD OF DIRECTORS MEETING, THE BOARD OF DIRECTORS VOTED UNANIMOUSLY TO ASSIGN THE RESPONSIBILITY OF APPROVING THE 990 FORM TO THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. THE AVIARY EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER, ALONG WITH A REPRESENTATIVE FROM ITS INDEPENDENT OUTSIDE ACCOUNTING FIRM, WILL REVIEW THE 990 WITH THE FINANCE COMMITTEE PRIOR TO FILING THE FORM 990. IN ADDITION, THE FULL BOARD WILL RECEIVE A COPY OF THE FORM 990 FOR REVIEW AND COMMENT PRIOR TO SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, COVERED INDIVIDUALS MUST COMPLETE A DISCLOSURE STATEMENT REFLECTING HIS OR HER INTERESTS TO THE EXECUTIVE COMMITTEE AND CHAIRMAN OF THE BOARD OF DIRECTORS. THE DISCLOSURE STATEMENT SHOULD LIST THE CONFLICT OF INTEREST, SUCH AS LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE DISCLOSURE STATEMENTS SO THAT ITS MEMBERS ARE FAMILIAR WITH POTENTIAL CONFLICTS. IN ADDITION, EACH DIRECTOR, COMMITTEE MEMBER, OFFICER AND ANY COVERED INDIVIDUAL IS PERSONALLY RESPONSIBLE FOR DISCLOSING HIS/HER ACTUAL OR POTENTIAL CONFLICT (OR ANY ACTUAL OR POTENTIAL CONFLICT OF WHICH HE OR SHE MAY BE AWARE) AT THE TIME THE NATIONAL AVIARY IS CONSIDERING A TRANSACTION THAT MAY INVOLVE A CONFLICT AND WHENEVER HE OR SHE BECOMES AWARE THAT HIS OR HER DISCLOSURE STATEMENT IS NO LONGER ACCURATE. IN ADDITION, THE CONFLICT OF INTEREST POLICY OUTLINES VERY SPECIFIC, DETAILED PROCEDURES WHICH THE EXECUTIVE COMMITTEE MUST FOLLOW TO ADDRESS ANY CONFLICTS DISCLOSED BY INDIVIDUALS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PERSON MUST BE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE, PROVIDED THAT PERSONS WITH CONFLICTS OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT AT ISSUE ARE NOT INVOLVED IN THIS REVIEW AND APPROVAL. THE COMPENSATION OF THE PERSON MUST BE REVIEWED AND APPROVED USING DATA AS TO THE COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. THERE MUST BE CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION ARRANGEMENT. FORM 990, PART VI, SECTION C, LINE 19 THIS ORGANIZATION WILL PROVIDE COPIES OF ALL FORMS 1023, 990, AND 990T UPON REQUEST.