FREDERIK MEIJER GARDENS AND SCULPTURE FOUNDATION: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- FREDERIK MEIJER GARDENS AND SCULPTURE FOUNDATION (EIN 38-3118579)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-15
- IRS object ID
- 202243199349308754
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule D
- Schedule F
- Schedule I
- Schedule M
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-15T11:43:25-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 383133790 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDREWS HOOPER PAVLIK PLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2311 EAST BELTLINE AVE SE STE 200 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49546 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383118579 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDERIK MEIJER GARDENS & SCULPTURE | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRED | BusinessNameControlTxt |
| Phone | 6164810582 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2929 WALKER NW | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49544 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL A GAUDINO | PersonNm |
| Person Title | DIRECTOR | PersonTitleTxt |
| Phone | 6167913901 | PhoneNum |
| Signature | 2022-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MICHAEL A | PersonFirstNm |
| Person Last | GAUDINO | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ERIC A RYAN | PreparerPersonNm |
| PTIN | P01388772 | PTIN |
| Phone | 6169426440 | PhoneNum |
| Preparation | 2022-11-15 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL A GAUDINO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2929 WALKER NW | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49544 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $34,733,268 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.FMGSF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1992 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | THE FREDERIK MEIJER GARDENS & SCULPTURE FOUNDATION IS A SINGLE PURPOSE FOUNDATION WITH AN ENDOWMENT FUND TO SUPPORT THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. THE MOST SIGNIFICANT ACTIVITIES FOR THE YEAR WERE THE INVESTMENT DECISIONS FOR THE ENDOWMENT FUND. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 18 | TotalVolunteersCnt |
| Total Gross UBI | $77,429 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $76,429 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,866,147 | PYContributionsGrantsAmt |
| CY Contributions Grants | $775,165 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,882,857 | PYInvestmentIncomeAmt |
| CY Investment Income | $16,191,689 | CYInvestmentIncomeAmt |
| PY Other Revenue | $10,702 | PYOtherRevenueAmt |
| CY Other Revenue | $4,431 | CYOtherRevenueAmt |
| PY Total Revenue | $13,759,706 | PYTotalRevenueAmt |
| CY Total Revenue | $16,971,285 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,351,552 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $5,636,042 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $16,921 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $285,768 | PYOtherExpensesAmt |
| CY Other Expenses | $429,458 | CYOtherExpensesAmt |
| PY Total Expenses | $5,637,320 | PYTotalExpensesAmt |
| CY Total Expenses | $6,065,500 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $8,122,386 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,905,785 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $157,742,330 | TotalAssetsBOYAmt |
| Total Assets EOY | $177,864,524 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,183,757 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,052,031 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $156,558,573 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $176,812,493 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE FREDERIK MEIJER GARDENS & SCULPTURE FOUNDATION IS A SINGLE PURPOSE FOUNDATION WITH AN ENDOWMENT FUND TO SUPPORT THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. THE MOST SIGNIFICANT ACTIVITIES FOR THE YEAR WERE THE INVESTMENT DECISIONS FOR THE ENDOWMENT FUND. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $5,927,865 | ExpenseAmt |
| Grant | $5,636,042 | GrantAmt |
| Desc | CONTRIBUTION TO WEST MICHIGAN HORTICULTURAL SOCIETY, D/B/A FREDERIK MEIJER GARDENS & SCULPTURE PARK (SOLE PURPOSE OF FREDERIK MEIJER GARDENS & SCULPTURE FOUNDATION). | Desc |
| Total Program Service Expenses | $5,927,865 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | Yes (true) | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | Yes (true) | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (true) | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUSANNE VEENEMAN | PersonNm |
| Phone | 6167913901 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2929 WALKER NW | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49544 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| JOHN G BAAB | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TAMARA BAILEY | ||||||
| SECRETARY | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| WILLIAM J BOER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARALYN COUPE | ||||||
| PRESIDENT | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| RANDALL S DAMSTRA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL A GAUDINO | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DIRK C HOFFIUS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL R JULIEN | ||||||
| V.P /TREASUR | 4.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| AMY L KEANE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NANCY KENNEDY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATHLEEN P MAINE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| HENDRIK G MEIJER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF PADNOS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SUSANNE T VEENEMAN | ||||||
| EXECUTIVE DI | 15.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| CREWCIAL PARTNERS | |||||
| 810 SEVENTH AVENUE 32ND FLOOR | NEW YORK | NY | 10019 | INVEST CONSULT | $140,041 |
| EAGLE CAPITAL MANAGEMENT | |||||
| 499 PARK AVENUE 17TH FLOOR | NEW YORK | NY | 10022 | INVEST MGT. | $111,810 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $463,991 | RelatedOrganizationsAmt |
| All Other Contributions | $311,174 | AllOtherContributionsAmt |
| Noncash Contributions | $25,628 | NoncashContributionsAmt |
| Total Contributions | $775,165 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,773,407 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $77,429 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,695,978 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $26,180,265 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $17,761,983 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,418,282 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,418,282 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,418,282 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INCOME TAX REFUND | Desc |
| Total Revenue Column | $4,431 | TotalRevenueColumnAmt |
| Exclusion | $4,431 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $4,431 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,971,285 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,418,282 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $77,429 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,700,409 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,636,042 | TotalAmt |
| Program Services | $5,636,042 | ProgramServicesAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $510 | TotalAmt |
| Management And General | $510 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,813 | TotalAmt |
| Management And General | $40,813 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $158,558 | TotalAmt |
| Program Services | $154,960 | ProgramServicesAmt |
| Management And General | $3,598 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,041 | TotalAmt |
| Program Services | $136,863 | ProgramServicesAmt |
| Management And General | $3,178 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,397 | TotalAmt |
| Management And General | $2,397 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,762 | TotalAmt |
| Management And General | $15,762 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $814 | TotalAmt |
| Management And General | $814 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,944 | TotalAmt |
| Management And General | $23,944 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| DONOR RECOGNITION | $13,674 | $13,674 | |
| ANNUAL REPORT | $10,653 | $10,653 | |
| FOREIGN TAX | $8,750 | $8,750 | |
| FUNDRAISING SUPPLIES | $3,247 | $3,247 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,295 | TotalAmt |
| Management And General | $10,295 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,065,500 | TotalAmt |
| Program Services | $5,927,865 | ProgramServicesAmt |
| Management And General | $120,714 | ManagementAndGeneralAmt |
| Fundraising | $16,921 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,558,704 | BOYAmt |
| EOY | $13,600,349 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,865,645 | BOYAmt |
| EOY | $674,243 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,317,981 | BOYAmt |
| EOY | $163,589,932 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,742,330 | BOYAmt |
| EOY | $177,864,524 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,183,757 | BOYAmt |
| EOY | $1,052,031 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,183,757 | BOYAmt |
| EOY | $1,052,031 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,946,043 | BOYAmt |
| EOY | $33,236,027 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,612,530 | BOYAmt |
| EOY | $143,576,466 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $156,558,573 | BOYAmt |
| EOY | $176,812,493 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $157,742,330 | BOYAmt |
| EOY | $177,864,524 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,905,785 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $9,348,135 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Non Func | Yes (X) | SupportingOrgType3NonFuncInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICHIGAN HORTICULTURAL SOCIETY | BusinessNameLine1Txt |
| Business Name Line2 | WEST MICHIGAN HORTICULTURAL SOCIETY | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382394044 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (true) | GoverningDocumentListedInd |
| Support | $5,636,042 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $5,636,042 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (true) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | false | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | false | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | false | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | false | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | false | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | false | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | false | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | false | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | false | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | false | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | Yes (true) | ExcessBusinessHoldingsRulesInd |
| Excess Business Holdings | false | ExcessBusinessHoldingsInd |
| Contribution Controller | false | ContributionControllerInd |
| Contribution Family | false | ContributionFamilyInd |
| Contribution35 Controlled | false | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (true) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | false | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (true) | SupportedOrgVoiceInvestmentInd |
Adjusted Net Income AdjustedNetIncomeGrp
Net ST Capital Gain Adj Net Incm NetSTCapitalGainAdjNetIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $94,243 | PriorYearAmt |
| Current Year | $483,888 | CurrentYearAmt |
Recoveries PY Distributions RecoveriesPYDistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Other Gross Income OtherGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $3,933,006 | PriorYearAmt |
| Current Year | $7,773,407 | CurrentYearAmt |
Adjusted Gross Income AdjustedGrossIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $4,027,249 | PriorYearAmt |
| Current Year | $8,257,295 | CurrentYearAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Production Income ProductionIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $121,064 | PriorYearAmt |
| Current Year | $120,701 | CurrentYearAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
| Current Year | $0 | CurrentYearAmt |
Total Adjusted Net Income TotalAdjustedNetIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $3,906,185 | PriorYearAmt |
| Current Year | $8,136,594 | CurrentYearAmt |
Minimum Asset Amount MinimumAssetAmountGrp
Average Monthly FMV Of Sec AverageMonthlyFMVOfSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $118,648,378 | PriorYearAmt |
| Current Year | $155,036,859 | CurrentYearAmt |
Average Monthly Cash Balances AverageMonthlyCashBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $9,021,608 | PriorYearAmt |
| Current Year | $9,274,605 | CurrentYearAmt |
FMV Other Non Exempt Use Asset FMVOtherNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total FMV Of Non Exempt Use Asset TotalFMVOfNonExemptUseAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $127,669,986 | PriorYearAmt |
| Current Year | $164,311,464 | CurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Discount Claimed | $0 | DiscountClaimedAmt |
Acquisition Indebtedness AcquisitionIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Adjusted FMV Less Indebtedness AdjustedFMVLessIndebtednessGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $127,669,986 | PriorYearAmt |
| Current Year | $164,311,464 | CurrentYearAmt |
Cash Deemed Charitable CashDeemedCharitableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $1,915,050 | PriorYearAmt |
| Current Year | $2,464,672 | CurrentYearAmt |
Net Vl Non Exempt Use Assets NetVlNonExemptUseAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $125,754,936 | PriorYearAmt |
| Current Year | $161,846,792 | CurrentYearAmt |
Pct Of Net Vl Non Exempt Use Ast PctOfNetVlNonExemptUseAstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $4,401,423 | PriorYearAmt |
| Current Year | $5,664,638 | CurrentYearAmt |
Recoveries PY Distri Min Asset RecoveriesPYDistriMinAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $0 | PriorYearAmt |
Total Minimum Asset TotalMinimumAssetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prior Year | $4,401,423 | PriorYearAmt |
| Current Year | $5,664,638 | CurrentYearAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Adj Net Income Distributable | $3,906,185 | CYAdjNetIncomeDistributableAmt |
| CY Pct85 Adjusted Net Income | $3,320,257 | CYPct85AdjustedNetIncomeAmt |
| CY Total Min Ast Distributable | $4,401,423 | CYTotalMinAstDistributableAmt |
| CY Greater Adjusted Minimum | $4,401,423 | CYGreaterAdjustedMinimumAmt |
| CY Income Tax Imposed PY | $0 | CYIncomeTaxImposedPYAmt |
| CY Distributable As Adjusted | $4,401,423 | CYDistributableAsAdjustedAmt |
Distributions DistributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Paid Accomplish Exempt Prps | $5,636,042 | CYPaidAccomplishExemptPrpsAmt |
| CY Pd In Excess Income Activity | $0 | CYPdInExcessIncomeActivityAmt |
| CY Administrative Expense Paid | $0 | CYAdministrativeExpensePaidAmt |
| Exempt Use Assets Acquis Paid | $0 | ExemptUseAssetsAcquisPaidAmt |
| Qualified Set Aside | $0 | QualifiedSetAsideAmt |
| CY Other Distributions | $0 | CYOtherDistributionsAmt |
| CY Total Annual Distributions | $5,636,042 | CYTotalAnnualDistributionsAmt |
| CY Distri Attentive Suprt Org | $5,636,042 | CYDistriAttentiveSuprtOrgAmt |
| CY Distributable As Adjusted | $4,401,423 | CYDistributableAsAdjustedAmt |
| CY Distribution Yr | 1.000000000000 | CYDistributionYrRt |
Distribution Allocations DistributionAllocationsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| CY Distributable As Adjusted | $4,401,423 | CYDistributableAsAdjustedAmt |
| Underdistributions | $0 | UnderdistributionsAmt |
| Excess Distribution Cyov Yr5 | $0 | ExcessDistributionCyovYr5Amt |
| Excess Distribution Cyov Yr4 | $0 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr3 | $0 | ExcessDistributionCyovYr3Amt |
| Excess Distribution Cyov Yr2 | $3,316,885 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $5,342,172 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $8,659,057 | TotalExcessDistributionCyovAmt |
| Cyov Applied Underdistri PY | $0 | CyovAppliedUnderdistriPYAmt |
| Cyov Applied Underdistr CPY | $4,401,423 | CyovAppliedUnderdistrCPYAmt |
| Carryover PY Not Applied | $0 | CarryoverPYNotAppliedAmt |
| Excess Distribution Cyov | $4,257,634 | ExcessDistributionCyovAmt |
| CY Total Annual Distributions | $5,636,042 | CYTotalAnnualDistributionsAmt |
| CY Distrib App Underdistri PY | $0 | CYDistribAppUnderdistriPYAmt |
| Excess Distribution | $5,636,042 | ExcessDistributionAmt |
| Remaining Underdistri PY | $0 | RemainingUnderdistriPYAmt |
| Remaining Underdistri CY | $0 | RemainingUnderdistriCYAmt |
| Excess Distri Cyov To Next Yr | $9,893,676 | ExcessDistriCyovToNextYrAmt |
| Excess From Year5 | $0 | ExcessFromYear5Amt |
| Excess From Year4 | $0 | ExcessFromYear4Amt |
| Excess From Year3 | $0 | ExcessFromYear3Amt |
| Excess From Year2 | $4,257,634 | ExcessFromYear2Amt |
| Excess From Year1 | $5,636,042 | ExcessFromYear1Amt |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, SECTION D, LINE 2 | THE FREDERIK MEIJER GARDENS & SCULPTURE PARK (GARDENS) MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE FOUNDATION THROUGHOUT THE YEAR. THE PRESIDENT AND CEO OF THE GARDENS ATTENDS FOUNDATION'S QUARTERLY BOARD MEETINGS AND INVESTMENT COMMITTEE MEETINGS AND REPORTS ON THE GARDENS FINANCIAL STATEMENTS. THE CHAIRPERSON OF THE GARDENS BOARD OF DIRECTORS SITS ON THE FOUNDATION BOARD OF DIRECTORS AS AN EX-OFFICIO MEMBER. ALSO, THE PRESIDENT AND CEO OF THE GARDENS MEETS WITH THE PRESIDENT AND TREASURER OF THE FOUNDATION PERIODICALLY THROUGHOUT THE YEAR. |
| PART IV, SECTION D, LINE 3 | THE GARDENS HAS A SIGNIFICANT VOICE IN THE FOUNDATION'S INVESTMENT AND GRANT DECISIONS. THE FOUNDATION BOARD DECIDES THE AMOUNT AND TIMING OF DISTRIBUTIONS TO THE GARDENS. THE FOUNDATION INVESTMENT COMMITTEE MAKES INVESTMENT AND DISTRIBUTION RECOMMENDATIONS TO THE BOARD, WITH INPUT FROM THE GARDENS CONSIDERED. THE PRESIDENT AND CEO OF THE GARDENS ATTENDS EVERY QUARTERLY INVESTMENT COMMITTEE MEETING TO GIVE INPUT AND SUGGESTIONS REGARDING DISTRIBUTIONS. HE ALSO MEETS PERIODICALLY WITH THE CHAIR OF THE INVESTMENT COMMITTEE TO DISCUSS LONG-RANGE INVESTMENT PLANNING. |
| PART V, SECTION D, LINE 8 | THE FOUNDATION DISTRIBUTES 100% OF ITS GRANTS TO THE GARDENS. THE FOUNDATION IS RESPONSIVE TO THE NEEDS AND DEMANDS OF THE GARDENS AS NOTED IN PART IV, SECTION D, LINES 2 AND 3. THE FOUNDATION IS ALSO ATTENTIVE TO THE OPERATIONS OF THE GARDENS, GENERALLY PROVIDING MORE THAN 10% OF THE GARDEN'S ANNUAL SUPPORT. |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $134,612,530 | BeginningYearBalanceAmt |
| Contributions | $775,165 | ContributionsAmt |
| Investment Earnings Or Losses | $10,751,576 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,562,805 | GrantsOrScholarshipsAmt |
| End Year Balance | $143,576,466 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $126,451,123 | BeginningYearBalanceAmt |
| Contributions | $2,866,147 | ContributionsAmt |
| Investment Earnings Or Losses | $7,539,725 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,244,465 | GrantsOrScholarshipsAmt |
| End Year Balance | $134,612,530 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $115,484,594 | BeginningYearBalanceAmt |
| Contributions | $4,899,954 | ContributionsAmt |
| Investment Earnings Or Losses | $8,083,120 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $2,016,545 | GrantsOrScholarshipsAmt |
| End Year Balance | $126,451,123 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $117,686,683 | BeginningYearBalanceAmt |
| Contributions | $1,118,764 | ContributionsAmt |
| Investment Earnings Or Losses | -$1,432,446 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,888,407 | GrantsOrScholarshipsAmt |
| End Year Balance | $115,484,594 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $98,528,050 | BeginningYearBalanceAmt |
| Contributions | $14,253,308 | ContributionsAmt |
| Investment Earnings Or Losses | $6,381,493 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $1,476,168 | GrantsOrScholarshipsAmt |
| End Year Balance | $117,686,683 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.83490 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.16510 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GIFT ANNUITY LIABILITY | Desc |
| Amt | $1,052,031 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,052,031 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,020,821 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $9,348,135 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $9,348,135 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,672,686 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $298,599 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $298,599 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,971,285 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,766,901 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,766,901 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $298,599 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $298,599 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,065,500 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | SINGLE PURPOSE FOUNDATION WITH AN ENDOWMENT FUND TO SUPPORT THE FREDERIK MEIJER GARDENS AND SCULPTURE PARK. |
| SCHEDULE D, PAGE 3, PART X | THE FOUNDATION OPERATES AS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE FOUNDATION INVESTS IN ALTERNATIVE INVESTMENTS WHICH ARE SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THE FOUNDATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITION TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. IN ADDITION, THE FOUNDATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(C)(2) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A). THE FOUNDATION ACCOUNTS FOR TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION SECTION 740-10. GENERALLY, TAX YEARS FROM 2018 THROUGH THE CURRENT YEAR REMAIN OPEN TO EXAMINATION. THE FOUNDATION DOES NOT BELIEVE THAT THE RESULTS FROM ANY EXAMINATION OF THESE OPEN YEARS WOULD HAVE A MATERIAL ADVERSE EFFECT ON THE FOUNDATION. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | RegionTxt |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConductedTxt |
| Region Total Expenditures | $17,417,152 | RegionTotalExpendituresAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Spent | $17,417,152 | SubtotalSpentAmt |
| Total Spent | $17,417,152 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (true) | TransferToForeignCorpInd |
| Interest In Foreign Trust | false | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (true) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (true) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (true) | ForeignPartnershipInd |
| Boycott Countries | false | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE F, PAGE 1, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | CENTRAL AMERICA AND THE CARIBBEAN 0 17,417,152 | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (true) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICH HORTICULTURAL SOCIETY | BusinessNameLine1Txt |
| Business Name Line2 | D/B/A FREDERIK MEIJER GARDENS & SCU | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 E BELTLINE NE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49525 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 382394044 | RecipientEIN |
| IRC Section | 3 | IRCSectionDesc |
| Cash Grant | $5,636,042 | CashGrantAmt |
| Valuation Method Used | CASH | ValuationMethodUsedDesc |
| Non Cash Assistance | NONE | NonCashAssistanceDesc |
| Purpose Of Grant | SUPPORT OF WMHS | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE I, PAGE 1, PART I, LINE 2 | FormAndLineReferenceDesc |
| Explanation | THE BOARD DECIDES THE AMOUNT TO BE DISTRIBUTED TO THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. FOR 2021 THE AMOUNT USED TO CALCULATE THE DISTRIBUTION IS 4.50% OF THE PREVIOUS 13 MONTH AVERAGE AT YEAR END, WITH THE EXCEPTION OF THREE FUNDS WHICH PROVIDE FOR A 5% DISTRIBUTION BY THE FUNDS' TERMS AND TWO FUNDS FROM WHICH THERE IS A 4% DISTRIBUTION. FUNDS ARE DISTRIBUTED TWICE DURING THE YEAR. THIS IS ALSO DECIDED UPON BY THE BOARD. IT IS THE RESPONSIBILITY OF THE FREDERIK MEIJER GARDENS & SCULPTURE PARK TO MAKE SURE THAT THE RESTRICTED FUNDS ARE USED FOR THE DESIGNATED PURPOSE. THE PRESIDENT OF THE FREDERIK MEIJER GARDENS & SCULPTURE PARK PROVIDES ITS FINANCIAL STATEMENTS TO THE PRESIDENT AND TREASURER OF THE FOUNDATION PERIODICALLY THROUGHOUT THE YEAR. | ExplanationTxt |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTradedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $25,628 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | false | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE FREDERIK MEIJER GARDENS & SCULPTURE FOUNDATION IS A SINGLE PURPOSE FOUNDATION WITH AN ENDOWMENT FUND TO SUPPORT THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. THE MOST SIGNIFICANT ACTIVITIES FOR THE YEAR WERE THE INVESTMENT DECISIONS FOR THE ENDOWMENT FUND. |
| FORM 990 | ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE ORGANIZATION. |
| FORM 990, PAGE 6, PART VI, LINE 7A | THE MEIJER FOUNDATION HAS THE RIGHT TO APPOINT TWO ADDITIONAL DIRECTORS AT ANY TIME; HOWEVER, IT HAS NEVER EXERCISED THIS RIGHT. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS REVIEWED IN DETAIL BY THE TREASURER AND ONE MEMBER OF THE INVESTMENT COMMITTEE PRIOR TO FILING THE 990. THE FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE INVESTMENT COMMITTEE. |
| FORM 990, PAGE 6, PART VI, LINE 12C | POLICY: EACH DIRECTOR OR OFFICER OF THE FOUNDATION SHALL CONDUCT HIS OR HER ACTIVITIES TO AVOID ENTERING INTO A POSITION WHERE HE OR SHE HAS A MATERIAL PERSONAL INTEREST WITH RESPECT TO ANY ACTIVITY OR DECISION WHICH IS, OR APPEARS TO BE, IN CONFLICT WITH THE INTEREST OF THE FOUNDATION BECAUSE OF HIS OR HER KNOWLEDGE OF, INFLUENCE OVER, OR STATUS AT THE FOUNDATION. IF A DIRECTOR OR OFFICER IS AWARE OF A POSSIBLE CONFLICT OF INTEREST, THE INDIVIDUAL IS RESPONSIBLE FOR DISCLOSING THE POTENTIAL CONFLICT TO THE PRESIDENT OF THE FOUNDATION, AND RECUSING HIMSELF/HERSELF FROM ANY RELATED ACTIONS BY THE FOUNDATION. THE BOARD WILL DISCUSS THE MATTER WITHOUT THE INDIVIDUAL PRESENT, DETERMINE IF A MATERIAL CONFLICT OF INTEREST EXISTS, AND DETERMINE NEXT STEPS. THE FOUNDATION RECOGNIZES THE VALUE AND RIGHT OF INDIVIDUALS TO BE INVOLVED IN OTHER CHARITABLE ACTIVITIES AS CITIZENS OF THE COMMUNITY. THIS POLICY DOES NOT RESTRICT INVOLVEMENT IN OTHER CHARITABLE ORGANIZATIONS; NOR DOES IT RESTRICT MONETARY OR NON MONETARY GIFTS TO OTHER CHARITABLE ORGANIZATIONS AND AS SUCH DO NOT NEED TO BE DISCLOSED. INTERPRETATION: A CONFLICT OF INTEREST IS DEFINED AS ANY SITUATION IN WHICH AN INDIVIDUAL HAS, OR COULD HAVE, CONFLICTING MOTIVATIONS OR RESPONSIBILITIES, THE RESOLUTION OF WHICH COULD BE TO THE DETRIMENT OF THE FOUNDATION OR COULD RESULT IN GAIN OR THE APPEARANCE OF MATERIAL GAIN TO THE INDIVIDUAL. CONFLICT OF INTEREST INCLUDES, BUT IS NOT LIMITED TO: - ANY MATERIAL DIRECT OR INDIRECT CONFLICT, NEGOTIATION OR BUSINESS DEALINGS WITH THE FOUNDATION; - ANY DIRECT OR INDIRECT POSITION OR MATERIAL FINANCIAL INTEREST HELD IN AN OUTSIDE FOR-PROFIT CONCERN THAT DOES BUSINESS WITH THE FOUNDATION, AND THAT IS MATERIAL TO EITHER THE OUTSIDE CONCERN OR THE FOUNDATION; - ANY MATERIAL GIFTS, MONETARY AWARDS, PAYMENTS, SERVICES OR SPECIAL PRIVILEGES THAT ARE DISPENSED TO OR ARE RECEIVED OR SOLICITED FROM ANY OUTSIDE FOR-PROFIT CONCERN THAT DOES BUSINESS WITH THE FOUNDATION, AND THAT IS MATERIAL TO EITHER THE OUTSIDE CONCERN OR THE FOUNDATION; AND - ANY DISCLOSURE OR USE OF CONFIDENTIAL INFORMATION RELATING TO THE FOUNDATION FOR THE MATERIAL BENEFIT, ADVANTAGE OR PROFIT OF EITHER THE INDIVIDUAL OR AN OUTSIDE CONCERN PROVIDED IT IS DETRIMENTAL TO THE FOUNDATION. PROCESS: THE FOUNDATION'S SECRETARY ANNUALLY SHALL SOLICIT FROM ITS DIRECTORS AND OFFICERS THEIR DISCLOSURE OF ALL KNOWN EXISTING CONFLICTS OF INTEREST INVOLVING THE FOUNDATION. IN ADDITION, EACH DIRECTOR AND OFFICER MUST DISCLOSE TO THE PRESIDENT AND THE SECRETARY THE NATURE AND EXTENT OF BUSINESS DEALINGS OF ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST IMMEDIATELY UPON IT BECOMING APPARENT, AND IMMEDIATELY RECUSE HIMSELF OR HERSELF FROM ANY RELATED FOUNDATION BUSINESS. 1.ONCE DISCLOSURE OF A CONFLICT OF INTEREST SITUATION IS MADE, THE BOARD OF DIRECTORS WILL DETERMINE IF THIS POLICY IS OR MAY BE VIOLATED AND WHAT ACTION OUGHT TO BE TAKEN TO AVOID OR ELIMINATE THE ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT. THE BOARD MAY REQUEST ADDITIONAL INFORMATION FROM ANY INDIVIDUAL ASSOCIATED WITH THE FOUNDATION TO ASSIST IN MAKING A DECISION. 2.ONCE THE BOARD MAKES A DETERMINATION OF ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST, ITS DETERMINATION IS EFFECTIVE UNLESS AND UNTIL ALTERED CIRCUMSTANCES OR NEW DEVELOPMENTS LATER CAUSE THE BOARD TO ALTER ITS DETERMINATION. 3.AN INDIVIDUAL WHOSE ACTIVITY OR PERSONAL INTEREST IS DETERMINED TO CAUSE AN ACTUAL, POTENTIAL, OR PERCEIVED CONFLICT OF INTEREST MUST AVOID OR ELIMINATE SUCH CONFLICT TO THE BOARD'S SATISFACTION. FAILURE TO AVOID OR ELIMINATE THE CONFLICT VIOLATES THIS POLICY AND MAY RESULT IN REMOVAL FROM THE BOARD OR COMMITTEES OR OTHER APPROPRIATE ACTION. ANNUALLY, EACH DIRECTOR AND OFFICER MUST SIGN A STATEMENT AFFIRMING THAT HE OR SHE: (A)RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, (B)HAS READ AND UNDERSTANDS THE POLICY, AND (C)AGREES TO COMPLY WITH THE POLICY. (D)IF BOARD MEMBERS HAVE ANY QUESTIONS REGARDING WHETHER HE OR SHE HAS A CONFLICT, THEY SHOULD CONTACT THE PRESIDENT OR SECRETARY FOR CLARIFICATION. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST MICHIGAN HORTICULTURAL SOCIETY | BusinessNameLine1Txt |
| Business Name Line2 | D/B/A FREDERIK MEIJER GARDENS & SCU | BusinessNameLine2Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1000 E BELTLINE NE | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49525 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382394044 | EIN |
| Primary Activities | GARDENS | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Exempt Code Section | 501C3 | ExemptCodeSectionTxt |
| Public Charity Status | 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NONE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | false | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | false | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (true) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (true) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | false | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | false | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | false | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | false | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | false | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | false | SharingOfFacilitiesInd |
| Paid Employees Sharing | false | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | false | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | false | TransferToOtherOrgInd |
| Transfer From Other Org | false | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| WEST MICHIGAN HORTICULTURAL SOCIETY | ||
| B | $5,636,042 | CASH |
| WEST MICHIGAN HORTICULTURAL SOCIETY | ||
| C | $463,991 | CASH |