Civic Intelligence

Como Friends

990 • Fiscal year 2022 • EIN 41-1943928

Jan 01, 2022 to Dec 31, 2022 • Filed on May 15, 2023

Organization ProfileWWW.COMOFRIENDS.ORG

View Organization Page

1225 Estabrook DriveSaint Paul, MN 55103

(651) 487-8229

Siviq Scores

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

Liabilities / Assets

19th percentile

0.02x

Higher debt load relative to assets than 19% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

21st percentile

0.06x

Higher debt load relative to revenue than 21% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

69th percentile

18%

Higher net margin than 69% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

51st percentile

$179,588

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

47th percentile

-0.5%

Faster asset growth than 47% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

72nd percentile

20%

Faster revenue growth than 72% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets19th percentile

Assets

Down

$15,847,385

Down $83,606 (-0.5%) from 2021

Net Assets

Down

$15,567,132

Down $99,567 (-0.6%) from 2021

Liabilities

Up

$280,253

Up $15,961 (+6.0%) from 2021

Revenue And Expenses
Liabilities / Revenue21st percentileNet Margin69th percentile

Revenue

Up

$4,864,821

Up $815,721 (+20%) from 2021

Expenses

Up

$3,992,903

Up $569,017 (+17%) from 2021

Net Income

Up

$871,918

Up $246,704 (+39%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth47th 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

2022

Assets$15,847,385
Liabilities$280,253
Net Assets$15,567,132
Open 2022 Filing

Operations Trend

Revenue Growth72nd 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

2022

Revenue$4,864,821
Expenses$3,992,903
Net Income$871,918
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 15, 2023
Return Version
2022v5.0
Gross Receipts
$6,037,254
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.

We inspire community generosity in support of como park zoo & conservatory so it thrives for generations to come.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities-$3,370,457-
Savings and Temporary Cash Investments$3,960,286$1,605,587▼ $2,354,699
Inventories for Sale or Use$233,000$361,610▲ $128,610
Land, Buildings, and Equipment, Net$101,634$175,593▲ $73,959
Pledges and Grants Receivable$548,243$77,843▼ $470,400
Prepaid Expenses and Deferred Charges$50,522$35,239▼ $15,283
Accounts Receivable$14,000$14,000→ $0
Cash and Non-Interest-Bearing Accounts$2,890$6,806▲ $3,916
Total Assets$15,930,991$15,847,385▼ $83,606
Other Assets Total$11,020,416$10,200,250▼ $820,166
Liabilities
Accounts Payable and Accrued Expenses$264,292$280,253▲ $15,961
Total Liabilities$264,292$280,253▲ $15,961
Net Assets / Fund Balance
Net Assets With Donor Restrictions$12,046,458$10,461,990▼ $1,584,468
Net Assets Without Donor Restrictions$3,620,241$5,105,142▲ $1,484,901
Total Net Assets Fund Balance$15,666,699$15,567,132▼ $99,567
Total Liabilities and Net Assets / Fund Balance$15,930,991$15,847,385▼ $83,606

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$104,417$53,855$158,272
Leasehold Improvements$58,957$65,220$124,177
Other Land Buildings$12,219$13,605$25,824
Other Assets Org$10,200,250--
Other Securities$3,370,457--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$11,020,416$619,380▼ $1,039,328-$10,200,250
2021$9,315,085$283,687▲ $1,879,777-$11,020,416
2020$8,750,091$279,769▲ $724,120$115,484$9,315,085
2019$7,736,635$273,479▲ $1,168,186$112,362$8,750,091
2018$8,492,908-▼ $342,659$106,507$7,736,635
Compensation and Service Providers
Top Officer Pay51st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jackie StichaBoard SecretFT$170,881$8,707$179,588
Jackie StichaBoard Secretary/pres-$170,881$8,707$179,588

Board Members and Trustees

NameTitle
Patrick McintyreBoard Chair
Steve ProeschelVice Chair
Wendy HardenBoard Treasu
Andy DavisDirector
Annie HuidekoperDirector
Arvind SharmaDirector
Barb ShumskerDirector
David MckinneyDirector
Erik OrdwayDirector
Ford NicholsonDirector
Greg McneelyDirector
Greg PeelmanDirector
Jane GerberDirector
John BauerDirector
Karl HallingDirector
Kelly BlochDirector
Kelly SamDirector
Liz SmithDirector
Martha NelsonDirector
Matt NelsonDirector
Nicky NagleDirector
Patrick HarrisDirector
Peter EverettDirector
Renee LeeDirector
Sheila BrownDirector
Sheryl ZaworskiDirector
Stephen FossDirector
Theresa NealDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$3,366,231
Program Service Revenue
$0
Investment Income
$1,349
Other Revenue
$1,497,241
All Other Contributions
$2,858,247
Change in Net Assets
$871,918

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
Other Non Cash Contri Table149$85,797Fair Market Value
Total Noncash Contributions149$85,797-

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,086,593
Revenue Not Reported on Financial Statements
$-221,772
Revenue Not Reported on Form 990
$26,670
Other Revenue Adjustments
$-221,772
Total Revenue per Audited Statements
$5,113,263
Total Revenue per Form 990
$4,864,821
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,887,265
Salaries, Compensation, and Employee Benefits$1,554,689
Total Fundraising Expense$562,086
Other Expenses$550,949
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,887,265--$1,887,265
Other Salaries and Wages$500,808$378,446$215,679$1,094,933
Office Expenses$31,246$58,868$115,146$205,260
Current Officers, Directors, Trustees, and Key Employees$20,275$76,846$82,467$179,588
Other Employee Benefits$57,031$54,888$28,359$140,278
Payroll Taxes$40,850$31,560$20,555$92,965
Fees for Services Other$4,006$63,699$19,835$87,540
Occupancy-$7,947$54,417$62,364
Fees for Services Lobbying$59,439--$59,439
Pension Plan Contributions$11,284$35,641-$46,925
Other Expenses$1,096$11,795$21,713$34,604
Fees for Services Accounting$3,100$21,100-$24,200
Depreciation Depletion$14,228$7,592-$21,820
Total Functional Expenses$15,214$748,382$4,798$20,012

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,212,830
Expenses per Audited Statements$4,214,675
Total Expenses per Form 990$3,992,903
Expenses Not Reported on Form 990$998,155
Expenses Not Reported on Financial Statements$-221,772
Other Expense Adjustments$-221,772
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of Saint PaulSaint Paul, MN-See Supp Information$1,251,921
City of Saint PaulSaint Paul, MN-Capital Projects$635,344
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$221,772
Fundraising Gross Income$90,630
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Sunset Affair$210,155$43,560$106,084$-62,524
Bouquets$70,705$37,360$53,112$-15,752
Total Events$296,130$90,630$221,772$-131,142
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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, Page 6, Part VI, Line 11B

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

Form 990, Page 6, Part VI, Line 12C

“At the start of each year, 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, Page 6, Part VI, Line 15A

“Como friends had a compensation plan developed in 2018 to benchmark salaries for each position. The compensation plan is annually updated to reflect increases in the cost of living. The executive committee reviews data from the compensation plan, guidelines established by management for annual increases, and progress on annual goals to set the executive director's pay. The executive director uses the same data to set the pay for staff.”

Form 990, Page 6, Part VI, Line 15B

“Como friends had a compensation plan developed in 2018 to benchmark salaries for each position. The compensation plan is annually updated to reflect increases in the cost of living. The executive committee reviews data from the compensation plan, guidelines established by management for annual increases, and progress on annual goals to set the executive director's pay. The executive director uses the same data to set the pay for staff.”

Form 990, Page 6, Part VI, Line 19

“The audited financial statements and form 990 are posted on como friends website. Other documents are made available upon request. Documents are also provided to monitoring organizations such as the charities review council.”

Filing and Contact Details

Filer

Filer Name
Como Friends
EIN
41-1943928
Phone
6514878229
Address
1225 ESTABROOK DRIVE, SAINT PAUL, MN 55103

Signing Officer

Name
Jackie Sticha
Title
Board Secretary/pres
Phone
6514878230
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Sticha
Formed
1999
Legal Domicile
Mn
Voting Board Members
26
Independent Board Members
26
Employees
34
Volunteers
146

Preparer

Firm
Boyum & Barenscheer Pllp
Address
3050 METRO DR STE 200, MINNEAPOLIS, MN 55425-1547
Preparer
Pat Sievert
Phone
9528544244
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Decrease in beneficial interests 0 decrease in beneficial interest -1,039,328 total -1,039,328”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization's return of organization exempt from income tax has not been recently audited; and accordingly, the information tax returns for the past three years are open to examination. Management has evaluated its tax positions and has concluded that they do not result in anything that would require either recording or disclosure in the financial statements based on the criteria set forth in asc 740.”

Schedule D, Page 4, Part XI, Line 2D

“Cost of goods sold included in revenue 950,661 change in beneficial interest in assets held by others -1,039,328”

Schedule D, Page 4, Part XI, Line 4B

“Event expenses included in revenues -221,772”

Schedule D, Page 4, Part XII, Line 2D

“Cost of goods sold included in revenue 950,661”

Schedule D, Page 4, Part XII, Line 4B

“Event expenses included in revenues -221,772”

Raw XML AppendixShowing 400 of 756 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,847,385
Liabilities
$280,253
Net assets
$15,567,132
Revenue
$4,864,821
Expenses
$3,992,903
Net income
$871,918
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