Zetetic Institute in Tucson, Arizona (AZ)

Zetetic Institute
Employer Identification Number (EIN)	860723852
Name of Organization	Zetetic Institute
In Care of Name	James D Hill
Address	1665 E 18th St Ste 206, Tucson, AZ 85719-6809
Activities	School, college, trade school, etc.
Subsection	Charitable Organization
Ruling Date	12/1994
Deductibility	Contributions are deductible
Foundation	Private non-operating foundation
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	06/2014
Assets	$1,000,000 to $4,999,999
Income	$100,000 to $499,999
Filing Requirement	990 - Not required to file (all other)
Asset Amount	$1,153,288
Amount of Income	$439,821
Form 990 Revenue Amount	$2,252,313
National Taxonomy of Exempt Entities (NTEE)	Educational Institutions and Related Activities: Education (Not Elsewhere Classified)

Non-representatives - add comments:

Financial snapshot ($)

Revenue for 2014

Assets at the end of 2014

Expenses for 2014

	Revenue and expenses per books	Net investment income	Adjusted net income	Disbursements for charitable purposes (cash basis only)
Analysis of Revenue and Expenses (for 2014)
Total revenue	$439,821	$421,959	$432,786
Contributions, gifts, grants, etc., received	$0
Interest on savings and temporary cash investments	$7,035
Dividends and interest from securities	$0
Gross rents	$0
Gross sales price for all assets	$0
Gross profit from sales of goods	$0
Other income	$432,786
Total expenses and disbursements	$450,439	$266,350	$283,957	$165,127
Compensation of officers, directors, trustees, etc.	$1,590
Pension plans, employee benefits	$22,421
Legal fees	$1,740
Accounting fees	$343
Interest	$0
Depreciation	$1,500
Occupancy	$24,868
Travel, conferences, and meetings	$366
Printing and publications	$0
Total operating and administrative expenses	$450,439	$266,350		$165,127
Contributions, gifts, grants paid	$0
Excess of revenue over expenses and disbursements	$-10,618
Net investment income		$155,609
Adjusted net income			$148,829

	2012		2013		2014
Balance Sheets
	Book Value	Fair Market Value	Book Value	Fair Market Value	Book Value	Fair Market Value
Total assets	$1,002,003	$1,002,633	$981,856	$981,856	$1,153,288	$1,153,288
Cash - non-interest-bearing	$15,928		$6,706		$5,951
Investments-U.S. and state government obligations	$0		$0		$0
Investments-corporate stock	$0		$0		$0
Investments-corporate bonds	$0		$0		$0
Investments-mortgage loans	$0		$0		$0
Investments-other	$0		$0		$0
Other assets			$225,722		$140,210
Total liabilities	$1,289,196		$1,366,697		$1,548,747
Mortgages and other notes payable	$0		$0		$0
Other liabilities			$0		$0
Total liabilities and net assets/fund balances	$-287,193		$-384,841		$-395,459

	2012	2013	2014
Capital Gains and Losses for Tax on Investment Income
Capital gain net income	$0	$0	$0
Net capital loss	$0	$0	$0

	2012	2013	2014
Excise Tax Based on Investment Income
Domestic foundations that meet the section 4940(e) requirements (for Reduced Tax on Net Investment Income)	No	No	No
Tax based on investment income	$0	$255	$3,112
Total credits and payments	$0	$0	$0
Any penalty for underpayment of estimated tax	$0	$0	$0
Tax due		$255	$3,112
Overpayment		$0	$0
Amount to be credited to next year's estimated tax	$0	$0	$0

	2012	2013	2014
Statements Regarding Activities
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did it participate or intervene in any political campaign?	No	No	No
Has the foundation engaged in any activities that have not previously been reported to the IRS?		No	No
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles of incorporation, or bylaws, or other similar instruments?		No	No
Has the foundation filed a tax return on Form 990-T for this year?		No	No
Was there a liquidation, termination, dissolution, or substantial contraction during the year?	No	No	No
Has the foundation furnished a copy of Form 990-PF to the Attorney General (or designate) of each state?		Yes	Yes
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3) or 4942(j)(5) for current calendar year or the taxable year beginning in this year?	Yes	Yes	Yes
Did any persons become substantial contributors during the tax year?		No	No
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had advisory privileges?		No	No
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?		Yes	Yes
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041		No	No

	2012	2013	2014
Statements Regarding Activities for Which Form 4720 May Be Required
During the year did the foundation (either directly or indirectly):
Engage in the sale or exchange, or leasing of property with a disqualified person?	No	No	No
Borrow money from, lend money to, or otherwise extend credit to (or accept it from) a disqualified person?	Yes	Yes	Yes
Furnish goods, services, or facilities to (or accept them from) a disqualified person?	No	No	No
Pay compensation to, or pay or reimburse the expenses of, a disqualified person?	No	No	Yes
Transfer any income or assets to a disqualified person (or make any of either available for the benefit or use of a disqualified person)?	No	No	No
Agree to pay money or property to a government official?	No	No	No
Did any of the acts fail to qualify under the exceptions described in Regulations section 53.4941(d)-3 or in a current notice regarding disaster assistance?		No	No
Did the foundation engage in a prior year in any of the acts, other than excepted acts, that were not corrected before the first day of the tax year beginning in this year?		No	No
At the end of this tax year, did the foundation have any undistributed income for tax year(s) beginning before this year?	No	No	No
Are there any years listed above for which the foundation is not applying the provisions of section 4942(a)(2) (relating to incorrect valuation of assets) to the year's undistributed income?		No	No
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at any time during the year?	No	No	No
Did the foundation have excess business holdings in this year as a result of (1) any purchase by the foundation or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3) the lapse of the 10-, 15-, or 20-year first phase holding period?	No	No	No
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?	No	No	No
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in this year?		No	No
During the year did the foundation pay or incur any amount to:
Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?	No	No	No
Influence the outcome of any specific public election (see section 4955); or to carry on, directly or indirectly, any voter registration drive?	No	No	No
Provide a grant to an individual for travel, study, or other similar purposes?	No	No	No
Provide a grant to an organization other than a charitable, etc., organization described in section 509(a)(1), (2), or (3), or section 4940(d)(2)?	No	No	No
Provide for any purpose other than religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals?	No	No	No
Did any of the transactions fail to qualify under the exceptions described in Regulations section 53.4945 or in a current notice regarding disaster assistance?		No	No
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?		No	No
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?		No	No

	2012	2013	2014
Minimum Investment Return
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc., purposes	$963,893	$742,922	$1,089,647
Net value of noncharitable-use assets		$731,778	$1,073,302
Minimum investment return	$47,472	$36,589	$53,665

	2012	2013	2014
Distributable Amount
Distributable amount	$0	$0	$0

	2012	2013	2014
Undistributed Income
Distributable amount for this year	$0	$0	$0
Undistributed income for this year. This amount must be distributed in the next year	$0	$0	$0

	2014	2013	2012	2011	Total
Private Operating Foundations (for 2011 - 2014)
The lesser of the adjusted net income or the minimum investment return	$53,665	$0	$0	$0	$53,665
Qualifying distributions made directly for active conduct of exempt activities	$165,127	$156,793	$224,399	$377,821	$924,140
Value of all assets	$0	$0	$0	$0	$0
Value of assets qualifying under section 4942(j)(3)(B)(i)	$0	$0	$0	$0	$0
2/3 of minimum investment return	$35,777	$24,393	$31,648	$26,051	$117,869
Total support other than gross investment income (interest, dividends, rents, payments on securities loans (section 512(a)(5)), or royalties)	$0	$0	$0	$0	$0
Support from general public and 5 or more exempt organizations as provided in section 4942(j)(3)(B)(iii)	$0	$0	$0	$0	$0
Gross investment income	$0	$0	$0	$0	$0

Supplementary Information (for 2014)
Grants approved for future payment	$0

	Amount	Related or exempt function income
Analysis of Income-Producing Activities (for 2014)
Program service revenue
	$0	$16,262
	$0	$1,600
Fees and contracts from government agencies	$0	$0
Membership dues and assessments	$0	$0
Interest on savings and temporary cash investments	$7,035	$0
Dividends and interest from securities	$0	$0

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations (for 2014)
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Transfers from the reporting foundation to a noncharitable exempt organization of:
Cash	No
Other assets	No
Other transactions:
Sales of assets to a noncharitable exempt organization	No
Purchases of assets from a noncharitable exempt organization	No
Rental of facilities, equipment, or other assets	No
Reimbursement arrangements	No
Loans or loan guarantees	No
Performance of services or membership or fundraising solicitations	No
Sharing of facilities, equipment, mailing lists, other assets, or paid employees	No

	2002
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue	$2,252,313
Contributions, gifts, grants, and similar amounts received	$782,347
Contributions to donor advised funds
Direct public support	$782,347
Indirect public support	$0
Government contributions (grants)	$0
Program service revenue including government fees and contracts	$1,025,735
Membership dues and assessments	$0
Interest on savings and temporary cash investments	$13,474
Dividends and interest from securities	$0
Net rental income or (loss)	$0
Gross rents	$0
Less: rental expenses	$0
Other investment income	$430,757
Gain or (loss) from sales of assets other than inventory	$0
Gross amount from sales of assets other than inventory	$0
Less: cost or other basis and sales expenses	$0
Net income or (loss) from special events and activities	$0
Gross revenue	$0
Less: direct expenses other than fundraising expenses	$0
Gross profit or (loss) from sales of inventory	$0
Gross sales of inventory, less returns and allowances	$0
Less: cost of goods sold	$0
Other revenue	$0
Total expenses	$1,230,370
Program services	$1,151,887
Management and general	$78,483
Fundraising	$0
Payments to affiliates	$0
Net assets or fund balances at end of year	$2,253,475
Excess or (deficit) for the year	$1,021,943
Net assets or fund balances at beginning of year	$1,231,532
Other changes in net assets or fund balances	$0

	Total	Program services	Management and general	Fundraising
Statement of Functional Expenses (for 2002)
Total functional expenses	$1,230,370	$1,151,887	$78,483	$0
Grants paid from donor advised funds
Other grants and allocations		$0
Specific assistance to individuals		$0
Benefits paid to or for members		$0
Compensation of current officers, directors, key employees, etc.	$112,293	$84,895	$27,398	$0
Compensation of former officers, directors, key employees, etc.
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Salaries and wages of employees not included above	$528,807	$528,807	$0	$0
Pension plan contributions not included above	$0	$0	$0	$0
Employee benefits not included above	$0	$0	$0	$0
Payroll taxes	$45,260	$43,672	$1,588	$0
Professional fundraising fees	$0	$0	$0	$0
Accounting fees	$17,811	$0	$17,811	$0
Legal fees	$21,109	$21,109	$0	$0
Supplies	$68,886	$61,828	$7,058	$0
Telephone	$0	$0	$0	$0
Postage and shipping	$0	$0	$0	$0
Occupancy	$83,036	$74,732	$8,304	$0
Equipment rental and maintenance	$3,363	$3,363	$0	$0
Printing and publications	$0	$0	$0	$0
Travel	$18,783	$18,783	$0	$0
Conferences, conventions, and meetings	$0	$0	$0	$0
Interest	$441	$0	$441	$0
Depreciation, depletion, etc.	$73,869	$70,984	$2,885	$0
Other expenses not covered above	$256,712	$243,714	$12,998	$0

	2002
Balance Sheets
Total assets	$2,592,574
Cash - non-interest-bearing	$828,820
Savings and temporary cash investments	$0
Accounts receivable less allowance for doubtful accounts	$406,062
Pledges receivable less allowance for doubtful accounts	$0
Grants receivable	$0
Receivables from current and former officers, directors, trustees, and key employees	$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)
Other notes and loans receivable less allowance for doubtful accounts	$0
Inventories for sale or use	$0
Prepaid expenses and deferred charges	$1,867
Investments - publicly-traded securities
Investments - other securities	$0
Investments - land, buildings, and equipment less accumulated depreciation	$0
Investments - other	$0
Land, buildings, and equipment less accumulated depreciation	$899,216
Other assets, including program-related investments	$456,609
Total liabilities	$339,099
Accounts payable and accrued expenses	$339,099
Grants payable	$0
Deferred revenue	$0
Loans from officers, directors, trustees, and key employees	$0
Tax-exempt bond liabilities	$0
Mortgages and other notes payable	$0
Other liabilities	$0
Total liabilities and net assets/fund balances	$2,592,574
Total net assets or fund balances	$2,253,475

	2002
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
Total revenue	$2,252,313
Total revenue, gains, and other support per audited financial statements	$2,362,313
Other expenses	$110,000
Net unrealized gains on investments	$0
Donated services and use of facilities	$110,000
Recoveries of prior year grants	$0
Other	$0
Other revenue	$0
Investment expenses	$0
Other	$0

	2002
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
Total expenses	$1,230,370
Total expenses and losses per audited financial statements	$1,340,370
Other revenue	$110,000
Donated services and use of facilities	$110,000
Prior year adjustments	$0
Losses	$0
Other	$0
Other expenses	$0
Investment expenses	$0
Other	$0

Current Officers, Directors, Trustees, and Key Employees

Total number of officers, directors, and trustees permitted to vote on organization business at board meetings	0
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?
Does the organization have a written conflict of interest policy?

Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?	No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?	No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?	No
Direct and indirect political expenditures	$0
Did the organization file Form 1120-POL for this year?	No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members	$0
Section 162(e) lobbying and political expenditures	$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices	$0
Taxable amount of lobbying and political expenditures	$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions	$0
Gross receipts for public use of club facilities	$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?
Amount of tax imposed on the organization during the year under: section 4911	$0
Amount of tax imposed on the organization during the year under: section 4912	$0
Amount of tax imposed on the organization during the year under: section 4955	$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?	No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958	$0
Amount of tax above, reimbursed by the organization	$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?
Did the organization acquire a direct or indirect interest in any applicable insurance contract?
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?
Number of employees employed in the pay period that includes March 12, 2006	12

	Unrelated business income		Excluded by section 512, 513, or 514		Related or exempt function income
Analysis of Income-Producing Activities (for 2002)
	Business code	Amount	Exclusion code	Amount	Related or exempt function income
Total		$0		$444,231	$1,025,735
Program service revenue
Program service revenue 1	000000	$0	00	$0	$1,025,735
Program service revenue 2	000000	$0	00	$0	$0
Program service revenue 3	000000	$0	00	$0	$0
Program service revenue 4	000000	$0	00	$0	$0
Program service revenue 5	000000	$0	00	$0	$0
Medicare/Medicaid payments	000000	$0	00	$0	$0
Fees and contracts from government agencies	000000	$0	00	$0	$0
Membership dues and assessments	000000	$0	00	$0	$0
Interest on savings and temporary cash investments	000000	$0	Dividends, interest, payments with respect to securities loans, annuities, income from notional principal contracts, loan commitment fees, and other substantially similar income from ordinary and routine investments excluded by section 512(b)(1)	$13,474	$0
Dividends and interest from securities	000000	$0	00	$0	$0
Net rental income or (loss) from real estate
debt-financed property	000000	$0	00	$0	$0
not debt-financed property	000000	$0	00	$0	$0
Net rental income or (loss) from personal property	000000	$0	00	$0	$0
Other investment income	000000	$0	Royalty income excluded by section 512(b)(2)	$430,757	$0
Gain or (loss) from sales of assets other than inventory	000000	$0	00	$0	$0
Net income or (loss) from special events	000000	$0	00	$0	$0
Gross profit or (loss) from sales of inventory	000000	$0	00	$0	$0
Other revenue	000000	$0	00	$0	$0

EIN of corporation, partnership, or disregarded entity	Percentage of ownership interest	Total income	End-of-year assets
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2002)
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0
	0%	$0	$0

Compensation	Contributions to employee benefit plans & deferred compensation	Expense account and other allowances
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2002)
$90,882	$3,289	$0
$62,790	$2,310	$0
$63,200	$2,428	$0
$77,956	$2,869	$0
$0	$0	$0

Total number of other employees paid over $50,000	0

Total number of other employees paid over $50,000

Statements About Activities (for 2002)
Expenses paid or incurred in connection with the lobbying activities	$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?
Did the organization maintain any donor advised funds?
Did the organization make any taxable distributions under section 4966?
Did the organization make a distribution to a donor, donor advisor, or related person?
The total number of donor advised funds owned at the end of the tax year
The aggregate value of assets held in all donor advised funds owned at the end of the tax year
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts
The aggregate value of assets held in all funds or accounts included above at the end of the tax year

Reason for Non-Private Foundation Status
The organization is not a private foundation because it is	Organization that receives a substantial part of its support from a governmental unit or from the general public

	2001
Support Schedule
Total	$1,446,597
Gifts, grants, and contributions received	$7,000
Membership fees received	$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose	$1,432,126
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975	$7,471
Net income from unrelated business activities not included above	$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf	$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge	$0
Other income	$0

Lobbying Expenditures by Electing Public Charities (for 2002)
Total exempt purpose expenditures	$0
Total lobbying expenditures	$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)	$0
Total lobbying expenditures to influence a legislative body (direct lobbying)	$0
Other exempt purpose expenditures	$0
Lobbying nontaxable amount	$0
Grassroots nontaxable amount	$0

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13	Malpai Borderlands Group Inc	PO BOX 3536, Douglas, AZ 85608-3536	AZ	1994-07	$902,567
14	Desert Foothills Land Trust Inc	PO BOX 4861, Cave Creek, AZ 85327-4861	AZ	1996-01	$776,760
15	Scottsdale Preserve Authority	7447 N Indian School Rd 210, Scottsdale, AZ 85251	AZ	1999-05	$6,480,058
16	Desert Botanical Garden	1201 N Galvin Pkwy, Phoenix, AZ 85008-3437	AZ	1949-09	$15,231,373
17	Highlands Center For Natural History	1375 Walker Rd, Prescott, AZ 86303-6893	AZ	1996-05	$738,479
18	Safari Club International	4800 W Gates Pass Rd, Tucson, AZ 85745-9600	AZ	2000-02	$20,206,985
19	Arizona Veterinary Medical Association	100 W Coolidge St, Phoenix, AZ 85013-2709	AZ	1973-04	$1,083,726
20	Ogden-Weber County Humane Society Inc	PO BOX 53456, Phoenix, AZ 85072-3456	AZ	1985-09	$22,834

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