Civic Intelligence

Como Friends

990 • Fiscal year 2013 • EIN 41-1943928

Jan 01, 2013 to Dec 31, 2013 • Filed on May 02, 2014

Organization ProfileWWW.COMOFRIENDS.ORG
1225 Estabrook Drive55103

(651) 487-8229

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

14th percentile

0.01x

Higher debt load relative to assets than 14% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Liabilities / Revenue

18th percentile

0.06x

Higher debt load relative to revenue than 18% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Net Margin

25th percentile

-2.9%

Higher net margin than 25% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Top Officer Pay

37th percentile

$130,020

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2013

Asset Growth

66th percentile

8.1%

Faster asset growth than 66% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Revenue Growth

80th percentile

25%

Faster revenue growth than 80% of similar nonprofits.

2013 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets14th percentile

Assets

Up

$10,888,879

Up $818,014 (+8.1%) from 2012

Net Assets

Up

$10,754,080

Up $802,922 (+8.1%) from 2012

Liabilities

Up

$134,799

Up $15,092 (+13%) from 2012

Revenue And Expenses
Liabilities / Revenue18th percentileNet Margin25th percentile

Revenue

Up

$2,353,689

Up $468,932 (+25%) from 2012

Expenses

Down

$2,422,403

Down $1,049,750 (-30%) from 2012

Net Income

Up

-$68,714

Up $1,518,682 (+96%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2011: $12,001,516Liabilities 2011: $1,022,371Net Assets 2011: $10,979,1452011Assets 2012: $10,070,865Liabilities 2012: $119,707Net Assets 2012: $9,951,1582012Assets 2013: $10,888,879Liabilities 2013: $134,799Net Assets 2013: $10,754,0802013Assets 2014: $10,954,084Liabilities 2014: $159,182Net Assets 2014: $10,794,9022014Assets 2015: $11,495,269Liabilities 2015: $220,687Net Assets 2015: $11,274,5822015Assets 2016: $10,920,272Liabilities 2016: $187,765Net Assets 2016: $10,732,5072016Assets 2017: $13,044,608Liabilities 2017: $163,593Net Assets 2017: $12,881,0152017Assets 2018: $13,770,274Liabilities 2018: $128,034Net Assets 2018: $13,642,2402018Assets 2019: $13,827,222Liabilities 2019: $133,400Net Assets 2019: $13,693,8222019Assets 2020: $13,545,377Liabilities 2020: $307,494Net Assets 2020: $13,237,8832020Assets 2021: $15,930,991Liabilities 2021: $264,292Net Assets 2021: $15,666,6992021Assets 2022: $15,847,385Liabilities 2022: $280,253Net Assets 2022: $15,567,1322022Assets 2023: $18,490,549Liabilities 2023: $131,743Net Assets 2023: $18,358,8062023Assets 2024: $18,950,875Liabilities 2024: $159,195Net Assets 2024: $18,791,6802024

Highlighted filing

2013

Assets$10,888,879
Liabilities$134,799
Net Assets$10,754,080
Open 2013 Filing

Operations Trend

Revenue Growth80th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $3,261,7362011Revenue 2012: $1,884,757Expenses 2012: $3,472,153Net Income 2012: -$1,587,3962012Revenue 2013: $2,353,689Expenses 2013: $2,422,403Net Income 2013: -$68,7142013Revenue 2014: $2,858,879Expenses 2014: $3,170,711Net Income 2014: -$311,8322014Revenue 2015: $3,207,443Expenses 2015: $2,673,181Net Income 2015: $534,2622015Revenue 2016: $2,463,165Expenses 2016: $3,407,337Net Income 2016: -$944,1722016Revenue 2017: $4,119,914Expenses 2017: $3,058,370Net Income 2017: $1,061,5442017Revenue 2018: $4,881,827Expenses 2018: $3,704,103Net Income 2018: $1,177,7242018Revenue 2019: $2,743,310Expenses 2019: $3,782,769Net Income 2019: -$1,039,4592019Revenue 2020: $2,603,608Expenses 2020: $3,713,704Net Income 2020: -$1,110,0962020Revenue 2021: $4,049,100Expenses 2021: $3,423,886Net Income 2021: $625,2142021Revenue 2022: $4,864,821Expenses 2022: $3,992,903Net Income 2022: $871,9182022Revenue 2023: $5,445,916Expenses 2023: $4,280,466Net Income 2023: $1,165,4502023Revenue 2024: $4,447,538Expenses 2024: $4,883,103Net Income 2024: -$435,5652024

Highlighted filing

2013

Revenue$2,353,689
Expenses$2,422,403
Net Income-$68,714
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 2, 2014
Return Version
2013v3.0
Gross Receipts
$3,345,479
Mission and Program Overview

Mission

We inspire community generosity to advance como park zoo & conservatory as a destination where people from all walks of life can gather, learn and enjoy the natural world.

Inspire generosity to advance como as a destination where all can learn & enjoy the natural world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$2,823,486$2,377,099▼ $446,387
Savings and Temporary Cash Investments$1,699,079$2,090,314▲ $391,235
Inventories for Sale or Use$215,884$207,622▼ $8,262
Prepaid Expenses and Deferred Charges$22,737$26,808▲ $4,071
Land, Buildings, and Equipment, Net$8,654$14,649▲ $5,995
Cash and Non-Interest-Bearing Accounts$4,273$4,873▲ $600
Accounts Receivable$3,977$1,116▼ $2,861
Total Assets$10,070,865$10,888,879▲ $818,014
Other Assets Total$5,292,775$6,166,398▲ $873,623
Liabilities
Accounts Payable and Accrued Expenses$119,707$134,799▲ $15,092
Total Liabilities$119,707$134,799▲ $15,092
Net Assets / Fund Balance
Permanently Rstr Net Assets$4,821,745$5,070,656▲ $248,911
Temporarily Rstr Net Assets$3,652,669$3,703,331▲ $50,662
Unrestricted Net Assets$1,476,744$1,980,093▲ $503,349
Total Net Assets Fund Balance$9,951,158$10,754,080▲ $802,922
Total Liabilities and Net Assets / Fund Balance$10,070,865$10,888,879▲ $818,014

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,649$34,512$49,161
Other Land Buildings$0$1,890$1,890
Other Assets Org$6,166,398--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$5,292,775$248,911▲ $915,171$70,535$6,166,398
2012$4,734,110$244,750▲ $601,474$73,693$5,292,775
2011$5,117,693$14,714▲ $91,400$45,942$4,734,110
2010$4,719,452$248,627▲ $605,846$46,249$5,117,693
2009$4,066,988$241,706▲ $650,171$45,750$4,719,452
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jackie StichaBoard Secretary/presidentFT$117,299$12,721$130,020

Board Members and Trustees

NameTitle
Anne FieldBoard Chair
Nancy NelsonBoard Vice Chair
Tom HodnefieldBoard Treasurer
Arta CheneyDirector
Bill KaphingDirector
Bill ParkerDirector
David GabelDirector
Diana AllenDirector
Ed PendergastDirector
Greg McneelyDirector
Jennifer DenysDirector
Jennifer HuelsmannDirector
Jo BaileyDirector
Joe NayquonabeDirector
Kathleen SchubertDirector
Keith WieteckiDirector
Laura FriesDirector
Lynette PalmgrenDirector
Marla OrdwayDirector
Nicky NagleDirector
Peter EverettDirector
Peter ThraneDirector
Robert HokeDirector
Scott DongoskeDirector
Sheila BrownDirector
Susan RoederDirector
Wendy RubinDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$1,723,142
Program Service Revenue
$0
Investment Income
$4,539
Other Revenue
$626,008
All Other Contributions
$1,161,577
Change in Net Assets
$-68,714

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Food Inventory113$47,309Cost of Property
Other Non Cash Contri Table125$46,459Cost of Property
Clothing and Household Goods-$34,354Cost of Property
Collectibles26$6,501Cost of Property
Works of Art10$2,719Cost of Property
Total Noncash Contributions274$137,342-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,353,689
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,999,104
Total Revenue per Audited Statements
$4,352,793
Total Revenue per Form 990
$2,353,689
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,112,225
Salaries, Compensation, and Employee Benefits$955,627
Total Fundraising Expense$416,869
Other Expenses$316,086
Professional Fundraising Fees$38,465

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,112,225--$1,112,225
Other Salaries and Wages$284,573$189,569$204,891$679,033
Current Officers, Directors, Trustees, and Key Employees$2,601$53,309$74,110$130,020
Office Expenses$32,680$46,401$22,419$101,500
Payroll Taxes$23,967$18,714$19,162$61,843
Other Employee Benefits$11,242$14,537$19,263$45,042
Fees for Services Lobbying-$42,500-$42,500
Occupancy$520$8,074$32,186$40,780
Fees for Services Other$1,790$38,176-$39,966
Pension Plan Contributions$21,753$17,936-$39,689
Fees for Services Professional Fundraising--$38,465$38,465
Fees for Services Accounting$5,000$15,000-$20,000
Insurance$1,800$8,028-$9,828
Depreciation Depletion$3,090$1,491-$4,581
Other Expenses$1,978$4,994$50$1,978
Fees for Services Legal-$1,109-$1,109
Advertising--$100$100
Total Functional Expenses$1,529,619$475,915$416,869$2,422,403

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,549,871
Expenses per Audited Statements$2,422,403
Total Expenses per Form 990$2,422,403
Expenses Not Reported on Form 990$1,127,468
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
41-6005521-City of St PaulComo Park Zoo and Conservatory Programs and Projects$762,225
41-6005521-City of St PaulComo Park Zoo and Conservatory Capital Projects and Support Grants$350,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$428,135
Fundraising Gross Income$308,199
Professional Fundraising Fees$38,465

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 2$269,682$186,142$136,950$49,192
Event 1$327,280$97,160$100,436$-3,276
Total Events$630,196$308,199$428,135$-119,936
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Peter ThraneBoard Member of OrganizationPETER THRANE IS A SHAREHOLDER AT STINSON LEONARD STREET LLP. COMO FRIENDS HIRES STINSON LEONARD STREET'S GOVERNMENT RELATIONS TEAM FOR THE ORGANIZATION'S ADVOCACY ACTIVTIES. MR. THRANE RECUSES HIMSELF FROM BOARD DECISIONS REGARDING SELECTION OF A GOVERNMENT RELATIONS PARTNER AND BUDGET DECISIONS RELATED TO ADVOCACY ACTIVITIES.No$42,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“Form 990 is reviewed by management and the finance and investment committee. The finance and investment committee recommends approval to the full board. The board approves form 990 (along with state charitable filings) before they are filed.”

Form 990, Part VI, Section B, Line 12C

“Every january, all employees and board members are required to review the conflict of interest policy, disclose any relationships, positions, or circumstances they are involved in that may contribute to a conflict of interest, and sign and date the conflict of interest form.”

Form 990, Part VI, Section B, Line 15

“In 2011, como friends hired a consultant to conduct a compensation survey and compare results from the survey with current compensation for staff. The 2011 numbers were updated to reflect increases in the cost of living. The executive director used this updated data to determine 2013 compensation for staff. The updated survey results were forwarded to the executive committee for use in setting the executive director's compensation for 2013.”

Form 990, Part VI, Section C, Line 19

“Audited financial statements and form 990 are posted on our website. Additionally, public documents would be made available upon request.”

Filing and Contact Details

Filer

EIN
41-1943928
Phone
6514878229

Signing Officer

Name
Jackie Sticha
Title
President
Phone
6514878229
Signed
2014-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Sticha
Formed
1999
Legal Domicile
Mn
Voting Board Members
24
Independent Board Members
24
Employees
45
Volunteers
1,380

Preparer

Preparer
Robert Georges
Phone
6512221801
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Increase in beneficial interest in assets held by others 871,636.”

Financial Statement Notes

PART V, LINE 4:

“The endowment funds are used for the following purposes: (1) to invest in the staffing, programs, gardens and facility maintenance of the majorie mcneely conservatory; and (2) to invest in improved animal habitats, gardens, flower collections, educational programs and visitor amenities at como park zoo and conservatory.”

PART X, LINE 2:

“The organization's federal tax filings for 2010-2012 are open for internal revenue service examination. The related state tax filings are open for examination by the taxing authority of the state of minnesota.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold included in revenue 563,655. Fundraising expenses included in revenue 428,135. Increase in beneficial interest in assets held by others 871,636.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold included in revenue 563,655. Fundraising expenses included in revenue 428,135.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt25DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt26DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt27BOARD SECRETARY/PRESIDENT
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IRS990/FormationYr01999
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt0428135
IRS990/FundraisingGrossIncomeAmt0308199
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt024
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01112225
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01112225
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03345479
IRS990/GrossSalesOfInventoryAmt01251553
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt08028
IRS990/InsuranceGrp/ProgramServicesAmt01800
IRS990/InsuranceGrp/TotalAmt09828
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0215884
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IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0239568
IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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IRS990/OccupancyGrp/ManagementAndGeneralAmt08074
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014537
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IRS990/OtherExpensesGrp/FundraisingAmt150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08162
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt17915
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24994
IRS990/OtherExpensesGrp/ProgramServicesAmt026007
IRS990/OtherExpensesGrp/ProgramServicesAmt1393
IRS990/OtherExpensesGrp/ProgramServicesAmt21978
IRS990/OtherExpensesGrp/TotalAmt034169
IRS990/OtherExpensesGrp/TotalAmt114531
IRS990/OtherExpensesGrp/TotalAmt25044
IRS990/OtherExpensesGrp/TotalAmt31978
IRS990/OtherRevenueMiscGrp/BusinessCd0713990
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherRevenueTotalAmt058046
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0204891
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0189569
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0284573
IRS990/OtherSalariesAndWagesGrp/TotalAmt0679033
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
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Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,888,879
Liabilities
$134,799
Net assets
$10,754,080
Revenue
$2,353,689
Expenses
$2,422,403
Net income
-$68,714
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$19.0$0.16$18.8$4.45$4.88$0.44
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$18.5$0.13$18.4$5.45$4.28$1.17
2022Detailed filing. Detailed filing data is available for this year.$15.8$0.28$15.6$4.86$3.99$0.87
2021Detailed filing. Detailed filing data is available for this year.$15.9$0.26$15.7$4.05$3.42$0.63
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.31$13.2$2.60$3.71$1.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.8$0.13$13.7$2.74$3.78$1.04
2018Detailed filing. Detailed filing data is available for this year.$13.8$0.13$13.6$4.88$3.70$1.18
2017Detailed filing. Detailed filing data is available for this year.$13.0$0.16$12.9$4.12$3.06$1.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.9$0.19$10.7$2.46$3.41$0.94
2015Detailed filing. Detailed filing data is available for this year.$11.5$0.22$11.3$3.21$2.67$0.53
2014Detailed filing. Detailed filing data is available for this year.$11.0$0.16$10.8$2.86$3.17$0.31
2013Detailed filing. Detailed filing data is available for this year.$10.9$0.13$10.8$2.35$2.42$0.07
2012Summary only. Only limited summary data is available for this year.$10.1$0.12$9.95$1.88$3.47$1.59
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$1.02$11.0$3.26
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2013 filings • 501(c)3 • $10M-$25M nonprofits