2020-10-27T08:58:56-05:00 2019-12-31 383133790 ANDREWS HOOPER PAVLIK PLC 2311 EAST BELTLINE AVE SE STE 200 GRAND RAPIDS MI 49546 990 2019-01-01 383118579 FREDERIK MEIJER GARDENS & SCULPTURE FOUNDATION FRED 6164810582 2929 WALKER NW GRAND RAPIDS MI 49544 MICHAEL R JULIEN V.P /TREASURER 6167915900 2020-10-20 true ERIC A RYAN P01388772 6169426440 2020-10-20 52.37.240.203 2020-10-27 08:58:56 CD P EA4667219D3749780AF8A7866FBA15170F22513E F3D134A2F2AF6022E08750CEE36AF1D659A0F850 2019 2021-01-29 14:40:06Z MICHAEL R JULIEN 2929 WALKER NW GRAND RAPIDS MI 49544 19311770 false X WWW.FMGSF.ORG X 1992 MI THE FREDERIK MEIJER GARDENS & SCULPTURE FOUNDATION IS A SINGLE PURPOSE FOUNDATION WITH AN ENDOWMENT FUND TO SUPPORT THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. 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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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 115484594 4899954 8083120 2016545 126451123 117686683 1118764 -1432446 1888407 115484594 98528050 14253308 6381493 1476168 117686683 96563743 1057518 2523929 1617140 98528050 96633484 1732429 -429696 1372474 96563743 0.91920 0.08080 false false GIFT ANNUITY LIABILITY 1320427 1320427 X 26944377 17510705 17510705 9433672 356969 356969 9790641 5266559 5266559 356969 356969 5623528 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 ACCOUNTS FOR TAX POSITIONS IN ACCORDANCE WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION SECTION 740-10. true WEST MICH HORTICULTURAL SOCIETY D/B/A FREDERIK MEIJER GARDENS & SCU 1000 E BELTLINE NE GRAND RAPIDS MI 49525 382394044 3 5125794 CASH NONE SUPPORT OF WMHS 1 CHARITABLE ANNUITY PMTS. 6 9380 SCHEDULE I, PAGE 1, PART I, LINE 2 THE BOARD DECIDES THE AMOUNT TO BE DISTRIBUTED TO THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. FOR 2019 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 ONE FUND 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. 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, A CPA, PRIOR TO FILING. 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. WEST MICHIGAN HORTICULTURAL SOCIETY D/B/A FREDERIK MEIJER GARDENS & SCU 1000 E BELTLINE NE GRAND RAPIDS MI 49525 382394044 GARDENS MI 501C3 7 NONE false false true true false false false false false false false false false false false false true false false false WEST MICHIGAN HORTICULTURAL SOCIETY B 5125794 CASH WEST MICHIGAN HORTICULTURAL SOCIETY C 5412 CASH