JOHN AND JUDY SPOELHOF FOUNDATION: Form 990PF, tax year 2014
View the entire original 990 at ProPublica ↗
- Organization
- JOHN AND JUDY SPOELHOF FOUNDATION (EIN 38-2492821)
- Tax period
- 2014-01-01 to 2014-12-31
- Filed
- 2015-05-13
- IRS object ID
- 201511339349103276
- Schema version
- 2014v5.0
- 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-PF
- Schedule B
- Accounting Fees Schedule
- Depreciation Schedule
- Investments Corp Stock Schedule
- Investments Other Schedule2
- Other Expenses Schedule
- Other Income Schedule2
- Other Professional Fees Schedule
- Taxes Schedule
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2015-05-13T20:52:46-05:00 | ReturnTs |
| Tax Period End | 2014-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BDO USA LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 OTTAWA AVE NW STE 300 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990PF | ReturnTypeCd |
| Tax Period Begin | 2014-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 382492821 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JOHN AND JUDY SPOELHOF FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of | % ANN VAN ZALEN | InCareOfNm |
| Business Name Control | JOHN | BusinessNameControlTxt |
| Phone | 6164947400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 151 CENTRAL AVENUE | AddressLine1Txt |
| Address Line2 | Suite 200 | AddressLine2Txt |
| City | HOLLAND | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49423 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN SPOELHOF | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6164947400 | PhoneNum |
| Signature | 2015-05-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Richard Noreen | PreparerPersonNm |
| PTIN | P00059529 | PTIN |
| Phone | 6164947400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | BuildTS |
Form 990-PF IRS990PF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| FMV Assets EOY | $22,403,722 | FMVAssetsEOYAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contri Rcvd Rev And Expnss | $500,910 | ContriRcvdRevAndExpnssAmt |
| Interest On Sav Rev And Expnss | $787 | InterestOnSavRevAndExpnssAmt |
| Interest On Sav Net Invst Incm | $787 | InterestOnSavNetInvstIncmAmt |
| Dividends Rev And Expnss | $490,874 | DividendsRevAndExpnssAmt |
| Dividends Net Invst Incm | $490,874 | DividendsNetInvstIncmAmt |
| Net Gain Sale Ast Rev And Expnss | $1,147,538 | NetGainSaleAstRevAndExpnssAmt |
| Gross Sales Price | $6,120,099 | GrossSalesPriceAmt |
| Cap Gain Net Incm Net Invst Incm | $1,482,723 | CapGainNetIncmNetInvstIncmAmt |
| Total Rev And Expnss | $2,140,109 | TotalRevAndExpnssAmt |
| Total Net Invst Incm | $1,974,384 | TotalNetInvstIncmAmt |
| Comp Ofcr Dir Trst Rev And Expnss | $0 | CompOfcrDirTrstRevAndExpnssAmt |
| Accounting Fees Rev And Expnss | $2,300 | AccountingFeesRevAndExpnssAmt |
| Accounting Fees Net Invst Incm | $2,300 | AccountingFeesNetInvstIncmAmt |
| Accounting Fees Adj Net Incm | $0 | AccountingFeesAdjNetIncmAmt |
| Accounting Fees Chrtbl Prps | $0 | AccountingFeesChrtblPrpsAmt |
| Other Prof Fees Rev And Expnss | $245,723 | OtherProfFeesRevAndExpnssAmt |
| Other Prof Fees Net Invst Incm | $224,123 | OtherProfFeesNetInvstIncmAmt |
| Other Prof Fees Dsbrs Chrtbl | $10,800 | OtherProfFeesDsbrsChrtblAmt |
| Taxes Rev And Expnss | $23,400 | TaxesRevAndExpnssAmt |
| Taxes Net Invst Incm | $7,917 | TaxesNetInvstIncmAmt |
| Other Expenses Rev And Expnss | $3,153 | OtherExpensesRevAndExpnssAmt |
| Other Expenses Net Invst Incm | $3,153 | OtherExpensesNetInvstIncmAmt |
| Tot Opr Expenses Rev And Expnss | $274,576 | TotOprExpensesRevAndExpnssAmt |
| Tot Opr Expenses Net Invst Incm | $237,493 | TotOprExpensesNetInvstIncmAmt |
| Tot Opr Expenses Adj Net Incm | $0 | TotOprExpensesAdjNetIncmAmt |
| Tot Opr Expenses Dsbrs Chrtbl | $10,800 | TotOprExpensesDsbrsChrtblAmt |
| Contri Paid Rev And Expnss | $1,252,200 | ContriPaidRevAndExpnssAmt |
| Contri Paid Dsbrs Chrtbl | $1,252,200 | ContriPaidDsbrsChrtblAmt |
| Total Expenses Rev And Expnss | $1,526,776 | TotalExpensesRevAndExpnssAmt |
| Total Expenses Net Invst Incm | $237,493 | TotalExpensesNetInvstIncmAmt |
| Total Expenses Adj Net Incm | $0 | TotalExpensesAdjNetIncmAmt |
| Total Expenses Dsbrs Chrtbl | $1,263,000 | TotalExpensesDsbrsChrtblAmt |
| Excess Revenue Over Expenses | $613,333 | ExcessRevenueOverExpensesAmt |
| Net Investment Income | $1,736,891 | NetInvestmentIncomeAmt |
Form990 PF Balance Sheets Form990PFBalanceSheetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cash BOY | $228,442 | CashBOYAmt |
| Cash EOY | $130,406 | CashEOYAmt |
| Cash EOYFMV | $130,406 | CashEOYFMVAmt |
| Sav And Temp Cash Invst BOY | $247,302 | SavAndTempCashInvstBOYAmt |
| Sav And Temp Cash Invst EOY | $634,251 | SavAndTempCashInvstEOYAmt |
| Sav And Temp Cash Invst EOYFMV | $634,251 | SavAndTempCashInvstEOYFMVAmt |
| Prepaid Expenses BOY | $16,757 | PrepaidExpensesBOYAmt |
| Prepaid Expenses EOY | $21,274 | PrepaidExpensesEOYAmt |
| Prepaid Expenses EOYFMV | $21,274 | PrepaidExpensesEOYFMVAmt |
| US Government Obligations BOY | $372,370 | USGovernmentObligationsBOYAmt |
| Corporate Stock BOY | $14,570,393 | CorporateStockBOYAmt |
| Corporate Stock EOY | $15,248,754 | CorporateStockEOYAmt |
| Corporate Stock EOYFMV | $21,075,186 | CorporateStockEOYFMVAmt |
| Other Investments BOY | $481,412 | OtherInvestmentsBOYAmt |
| Other Investments EOY | $495,324 | OtherInvestmentsEOYAmt |
| Other Investments EOYFMV | $542,605 | OtherInvestmentsEOYFMVAmt |
| Total Assets BOY | $15,916,676 | TotalAssetsBOYAmt |
| Total Assets EOY | $16,530,009 | TotalAssetsEOYAmt |
| Total Assets EOYFMV | $22,403,722 | TotalAssetsEOYFMVAmt |
| Total Liabilities EOY | $0 | TotalLiabilitiesEOYAmt |
| Org Does Not Follow SFAS117 | Yes (X) | OrgDoesNotFollowSFAS117Ind |
| Retained Earning BOY | $15,916,676 | RetainedEarningBOYAmt |
| Retained Earning EOY | $16,530,009 | RetainedEarningEOYAmt |
| Tot Net Ast Or Fund Balances BOY | $15,916,676 | TotNetAstOrFundBalancesBOYAmt |
| Tot Net Ast Or Fund Balances EOY | $16,530,009 | TotNetAstOrFundBalancesEOYAmt |
| Total Liabilities Net Ast BOY | $15,916,676 | TotalLiabilitiesNetAstBOYAmt |
| Total Liabilities Net Ast EOY | $16,530,009 | TotalLiabilitiesNetAstEOYAmt |
Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tot Net Ast Or Fund Balances BOY | $15,916,676 | TotNetAstOrFundBalancesBOYAmt |
| Excess Revenue Over Expenses | $613,333 | ExcessRevenueOverExpensesAmt |
| Subtotal | $16,530,009 | SubtotalAmt |
| Tot Net Ast Or Fund Balances EOY | $16,530,009 | TotNetAstOrFundBalancesEOYAmt |
Cap Gains Loss Tx Invst Incm Detail CapGainsLossTxInvstIncmDetail
Cap Gains Loss Tx Invst Incm CapGainsLossTxInvstIncmGrp (11 entries)
| PropertyPropertyDesc | How AcquiredHowAcquiredCd | SoldSoldDt | Gross Sales PriceGrossSalesPriceAmt | Cost Or Other BasisCostOrOtherBasisAmt | Gain Or LossGainOrLossAmt | Gains Minus Excess Or LossesGainsMinusExcessOrLossesAmt |
|---|---|---|---|---|---|---|
| HAHN CAPITAL MGMT - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $912,126 | $439,531 | $472,595 | $472,595 |
| LA FLEUR - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $576,344 | $435,853 | $140,491 | $140,491 |
| GREENLEAF #2 - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $502,143 | $165,725 | $336,418 | $336,418 |
| WINSLOW - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $1,114,452 | $943,685 | $170,767 | $170,767 |
| LABBETT HIGH YIELD - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $918 | $883 | $35 | $35 |
| PIMCO MULTI STRAT - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $785,225 | $805,994 | -$20,769 | -$20,769 |
| NFJ - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $245,189 | $283,227 | -$38,038 | -$38,038 |
| BAHL & GAYNOR - PUBLICLY TRADED SECURITIES | P | 2014-12-31 | $1,974,298 | $1,562,478 | $411,820 | $411,820 |
| BAYSIDE INTERNATIONAL | P | 2014-12-31 | $49 | $49 | $49 | |
| MISCELLANEOUS | P | 2014-12-31 | $711 | $711 | $711 | |
| CAPITAL GAIN DIVIDENDS | P | $8,644 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Capital Gain Net Income | $1,482,723 | CapitalGainNetIncomeAmt |
Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Liable Section4942 Tax | false | LiableSection4942TaxInd |
| Adjusted Qlfy Distri Yr1 | $1,840,867 | AdjustedQlfyDistriYr1Amt |
| Net Vl Noncharitable Assets Yr1 | $20,829,341 | NetVlNoncharitableAssetsYr1Amt |
| Distribution Yr1 | 0.088379 | DistributionYr1Rt |
| Adjusted Qlfy Distri Yr2 | $955,158 | AdjustedQlfyDistriYr2Amt |
| Net Vl Noncharitable Assets Yr2 | $18,823,106 | NetVlNoncharitableAssetsYr2Amt |
| Distribution Yr2 | 0.050744 | DistributionYr2Rt |
| Adjusted Qlfy Distri Yr3 | $912,073 | AdjustedQlfyDistriYr3Amt |
| Net Vl Noncharitable Assets Yr3 | $19,143,015 | NetVlNoncharitableAssetsYr3Amt |
| Distribution Yr3 | 0.047645 | DistributionYr3Rt |
| Adjusted Qlfy Distri Yr4 | $1,012,915 | AdjustedQlfyDistriYr4Amt |
| Net Vl Noncharitable Assets Yr4 | $18,168,213 | NetVlNoncharitableAssetsYr4Amt |
| Distribution Yr4 | 0.055752 | DistributionYr4Rt |
| Adjusted Qlfy Distri Yr5 | $344,278 | AdjustedQlfyDistriYr5Amt |
| Net Vl Noncharitable Assets Yr5 | $15,665,102 | NetVlNoncharitableAssetsYr5Amt |
| Distribution Yr5 | 0.021977 | DistributionYr5Rt |
| Total Distribution | 0.264497 | TotalDistributionRt |
| Average Distribution | 0.052899 | AverageDistributionRt |
| Net Vl Noncharitable Assets | $21,838,291 | NetVlNoncharitableAssetsAmt |
| Adj Net Vl Noncharitable Assets | $1,155,224 | AdjNetVlNoncharitableAssetsAmt |
| Net Investment Income Pct | $17,369 | NetInvestmentIncomePctAmt |
| Adj Nonchrtbl Net Invst Incm Pct | $1,172,593 | AdjNonchrtblNetInvstIncmPctAmt |
| Qualifying Distributions | $1,263,000 | QualifyingDistributionsAmt |
Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Domestic Org Meeting Sect4940e | Yes (X) | DomesticOrgMeetingSect4940eInd |
| Investment Income Excise Tax | $17,369 | InvestmentIncomeExciseTaxAmt |
| Subtotal | $17,369 | SubtotalAmt |
| Tax Based On Investment Income | $17,369 | TaxBasedOnInvestmentIncomeAmt |
| Estimated Plus Ovpmt Incm Tx | $21,274 | EstimatedPlusOvpmtIncmTxAmt |
| Total Payments And Credits | $21,274 | TotalPaymentsAndCreditsAmt |
| Overpayment | $3,905 | OverpaymentAmt |
| Applied To ES Tax | $3,905 | AppliedToESTaxAmt |
Statements Regarding Acty StatementsRegardingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Legislative Political Acty | false | LegislativePoliticalActyInd |
| More Than100 Spent | false | MoreThan100SpentInd |
| Form1120 POL Filed | false | Form1120POLFiledInd |
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Changes To Articles Or Bylaws | false | ChangesToArticlesOrBylawsInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Section508e Rqr Satisfied | Yes (true) | Section508eRqrSatisfiedInd |
| At Least5000 In Assets | Yes (true) | AtLeast5000InAssetsInd |
| Org Report Or Register State | MI | OrgReportOrRegisterStateCd |
| Form990 PF Filed With Atty Gen | Yes (true) | Form990PFFiledWithAttyGenInd |
| Private Operating Foundation | false | PrivateOperatingFoundationInd |
| New Substantial Contributors | false | NewSubstantialContributorsInd |
| Own Controlled Entity | false | OwnControlledEntityInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Comply With Public Insp Rqr | Yes (true) | ComplyWithPublicInspRqrInd |
| Website Address | N/A | WebsiteAddressTxt |
Persons With Books Name PersonsWithBooksName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANN VAN ZALEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6164947405 | PhoneNum |
Location Of Books US Address LocationOfBooksUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 151 CENTRAL AVENUE SUITE 200 | AddressLine1Txt |
| City | HOLLAND | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49423 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Accounts Question | false | ForeignAccountsQuestionInd |
Statements Regarding Acty4720 StatementsRegardingActy4720Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Sale Or Exch Disqualified Prsn | false | SaleOrExchDisqualifiedPrsnInd |
| Brrw Or Lend Disqualified Prsn | false | BrrwOrLendDisqualifiedPrsnInd |
| Furn Goods Disqualified Prsn | Yes (true) | FurnGoodsDisqualifiedPrsnInd |
| Pay Comp Disqualified Prsn | Yes (true) | PayCompDisqualifiedPrsnInd |
| Transfer Ast Disqualified Prsn | false | TransferAstDisqualifiedPrsnInd |
| Payment To Government Official | false | PaymentToGovernmentOfficialInd |
| Acts Fail To Qlfy As Exceptions | false | ActsFailToQlfyAsExceptionsInd |
| Uncorrected Prior Acts | false | UncorrectedPriorActsInd |
| Undistributed Income PY | false | UndistributedIncomePYInd |
| Undistr Incm Sect4942a2 Not App | false | UndistrIncmSect4942a2NotAppInd |
| Business Holdings | false | BusinessHoldingsInd |
| Jeopardy Investments | false | JeopardyInvestmentsInd |
| Uncorrected PY Jeopardy Invst | false | UncorrectedPYJeopardyInvstInd |
| Influence Legislation | false | InfluenceLegislationInd |
| Influence Election | false | InfluenceElectionInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Noncharitable Purpose | false | NoncharitablePurposeInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp
Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|---|---|---|---|
| JOHN SPOELHOF | ||||||||
| 341 WAUKAZOO DRIVE | HOLLAND | MI | 49424 | PRESIDENT | 1.0 | $0 | $0 | $0 |
| JUDITH SPOELHOF | ||||||||
| 341 WAUKAZOO DRIVE | HOLLAND | MI | 49424 | SECRETARY | 1.0 | $0 | $0 | $0 |
| SCOTT SPOELHOF | ||||||||
| 41 BAY MEADOWS DRIVE | HOLLAND | MI | 49424 | TRUSTEE | 1.0 | $0 | $0 | $0 |
Compensation Of Hghst Pd Cntrct CompensationOfHghstPdCntrctGrp
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREENLEAF TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 211 SOUTH ROSE STREET | AddressLine1Txt |
| City | KALAMAZOO | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 490074713 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Service Type | ASSET MANAGEMENT | ServiceTypeTxt |
| Compensation | $68,473 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Summary Of Direct Chrtbl Acty | SummaryOfDirectChrtblActyGrp | |
| Sum Of Program Related Invst | SumOfProgramRelatedInvstGrp |
Minimum Investment Return MinimumInvestmentReturnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Average Monthly FMV Of Sec | $21,370,803 | AverageMonthlyFMVOfSecAmt |
| Average Monthly Cash Balances | $257,446 | AverageMonthlyCashBalancesAmt |
| FMV All Other Noncharitable Ast | $542,605 | FMVAllOtherNoncharitableAstAmt |
| Total FMV Of Unused Assets | $22,170,854 | TotalFMVOfUnusedAssetsAmt |
| Acquisition Indebtedness | $0 | AcquisitionIndebtednessAmt |
| Adjusted Total FMV Of Unused Ast | $22,170,854 | AdjustedTotalFMVOfUnusedAstAmt |
| Cash Deemed Charitable | $332,563 | CashDeemedCharitableAmt |
| Net Vl Noncharitable Assets | $21,838,291 | NetVlNoncharitableAssetsAmt |
| Minimum Investment Return | $1,091,915 | MinimumInvestmentReturnAmt |
Distributable Amount DistributableAmountGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Minimum Investment Return | $1,091,915 | MinimumInvestmentReturnAmt |
| Tax Based On Investment Income | $17,369 | TaxBasedOnInvestmentIncomeAmt |
| Total Tax | $17,369 | TotalTaxAmt |
| Distributable Before Adj | $1,074,546 | DistributableBeforeAdjAmt |
| Distributable Before Ded | $1,074,546 | DistributableBeforeDedAmt |
| Distributable As Adjusted | $1,074,546 | DistributableAsAdjustedAmt |
Qualifying Distri Part XII QualifyingDistriPartXIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expenses And Contributions | $1,263,000 | ExpensesAndContributionsAmt |
| Program Related Invst Total | $0 | ProgramRelatedInvstTotalAmt |
| Charitable Assets Acquis Paid | $0 | CharitableAssetsAcquisPaidAmt |
| Set Aside Suitability Test | $0 | SetAsideSuitabilityTestAmt |
| Set Aside Cash Distri Test | $0 | SetAsideCashDistriTestAmt |
| Qualifying Distributions | $1,263,000 | QualifyingDistributionsAmt |
| Pct Sect4940e Org Net Invst Incm | $17,369 | PctSect4940eOrgNetInvstIncmAmt |
| Adjusted Qualifying Distri | $1,245,631 | AdjustedQualifyingDistriAmt |
Undistributed Income UndistributedIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Distributable As Adjusted | $1,074,546 | DistributableAsAdjustedAmt |
| Undistributed Income PY | $0 | UndistributedIncomePYAmt |
| Prior Year1 | 2012 | PriorYear1Yr |
| Prior Year2 | 2011 | PriorYear2Yr |
| Prior Year3 | 2010 | PriorYear3Yr |
| Total For Prior Years | $0 | TotalForPriorYearsAmt |
| Excess Distribution Cyov Yr4 | $106,052 | ExcessDistributionCyovYr4Amt |
| Excess Distribution Cyov Yr2 | $35,521 | ExcessDistributionCyovYr2Amt |
| Excess Distribution Cyov Yr1 | $830,366 | ExcessDistributionCyovYr1Amt |
| Total Excess Distribution Cyov | $971,939 | TotalExcessDistributionCyovAmt |
| Qualifying Distributions | $1,263,000 | QualifyingDistributionsAmt |
| Applied To Year1 | $0 | AppliedToYear1Amt |
| Applied To Current Year | $1,074,546 | AppliedToCurrentYearAmt |
| Remaining Distri From Corpus | $188,454 | RemainingDistriFromCorpusAmt |
| Total Corpus | $1,160,393 | TotalCorpusAmt |
| Prior Year Undistributed Incm | $0 | PriorYearUndistributedIncmAmt |
| Taxable1 | $0 | Taxable1Amt |
| Taxable2 | $0 | Taxable2Amt |
| Undistributed Income CY | $0 | UndistributedIncomeCYAmt |
| Excess Distri Cyov To Next Yr | $1,160,393 | ExcessDistriCyovToNextYrAmt |
| Excess From Year4 | $106,052 | ExcessFromYear4Amt |
| Excess From Year2 | $35,521 | ExcessFromYear2Amt |
| Excess From Year1 | $830,366 | ExcessFromYear1Amt |
| Excess From Current Year | $188,454 | ExcessFromCurrentYearAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Private Operating Foundations | PrivateOperatingFoundationsGrp |
Supplementary Information SupplementaryInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributing Manager | JOHN JUDY SPOELHOF | ContributingManagerNm |
| Only Contri To Preselected | Yes (X) | OnlyContriToPreselectedInd |
Grant Or Contribution Pd Dur Yr GrantOrContributionPdDurYrGrp (63 entries)
| Address Line1RecipientUSAddress/AddressLine1Txt | CityRecipientUSAddress/CityNm | State AbbreviationRecipientUSAddress/StateAbbreviationCd | ZIPRecipientUSAddress/ZIPCd | Recipient RelationshipRecipientRelationshipTxt | Recipient Foundation StatusRecipientFoundationStatusTxt | Grant Or Contribution PurposeGrantOrContributionPurposeTxt | AmtAmt | Address Line2RecipientUSAddress/AddressLine2Txt |
|---|---|---|---|---|---|---|---|---|
| 1ST BAPTIST OF NAPLES | ||||||||
| 300 Orange Blossom Dr | Naples | FL | 341098919 | NONE | PC | General Operations | $10,000 | |
| 70x7 LIFE RECOVERY | ||||||||
| 97 West 22nd Street | Holland | MI | 49423 | NONE | PC | General Operations | $2,500 | |
| AMERICAN HEART ASSOCIATION | ||||||||
| 3940 Peninsular Drive SE Suite 180 | Grand Rapids | MI | 495466107 | NONE | PC | General Operations | $5,000 | |
| AUDIO SCRIPTURE MINISTRIES | ||||||||
| 760 Waverly Rd | Holland | MI | 49423 | NONE | PC | General Operations | $10,000 | |
| BENJAMIN'S HOPE | ||||||||
| 895 Ottawa Beach Road | Holland | MI | 49424 | NONE | PC | General Operations | $15,000 | |
| BOYS & GIRLS CLUB | ||||||||
| PO Box 2652 | Holland | MI | 49422 | NONE | PC | General Operations | $25,000 | |
| BSCPB | ||||||||
| 26231 Mira Way | Bonita Springs | MI | 34134 | NONE | PC | General Operations | $2,500 | |
| CALVIN COLLEGE | ||||||||
| 3201 Burton St SE | Grand Rapids | MI | 49546 | NONE | PC | General Operations | $230,000 | |
| CAMP GENEVA | ||||||||
| 3995 N Lakeshore Dr | Holland | MI | 49424 | NONE | PC | General Operations | $65,000 | |
| CHILDRENS ADVOCACY CENTER | ||||||||
| 12125 Union Street | Holland | MI | 49424 | NONE | PC | General Operations | $5,000 | |
| CHRISTIAN LEARNING CENTER | ||||||||
| 4340 Burlingame | Wyoming | MI | 49509 | NONE | PC | General Operations | $5,000 | |
| CHRISTIAN REFORMED WORLD MISSIONS | ||||||||
| 1700 28th St SE | Grand Rapids | MI | 495081407 | NONE | PC | General Operations | $10,000 | |
| CITY ON A HILL MINISTRIES | ||||||||
| 100 PINE STREET 175 | Zeeland | MI | 49464 | NONE | PC | General Operations | $2,500 | |
| COMMUNITY ACTION HOUSE | ||||||||
| 345 West 14th Street | Holland | MI | 49423 | NONE | PC | General Operations | $4,000 | |
| COMMUNITY FOUNDATION OF THE HOLLANDZEELAND | ||||||||
| 85 EAST 8TH STREET STE 110 | Holland | MI | 49423 | NONE | PC | General Operations | $10,000 | |
| COMPASSIONATE HEART MINISTRIES | ||||||||
| 100 PINE STE 150 | Zeeland | MI | 49464 | NONE | PC | General Operations | $125,000 | |
| CRITTER BARN | ||||||||
| 9275 Adams St | Zeeland | MI | 49464 | NONE | PC | General Operations | $15,000 | |
| DAVENPORT UNIV | ||||||||
| 6191 KRAFT AVENUE | Grand Rapids | MI | 49512 | NONE | PC | General Operations | $5,000 | |
| DEVOS CHILDRENS HOSPITAL FOUNDATION | ||||||||
| 100 MICHIGAN ST NE MC-4 | Grand Rapids | MI | 49503 | NONE | PC | General Operations | $10,000 | |
| EVERGREEN COMMONS | ||||||||
| 480 State Street | Holland | MI | 49423 | NONE | PC | General Operations | $5,000 | |
| FAMILY RESEARCH COUNCIL | ||||||||
| 801 G Street NW | Washington | DC | 20001 | NONE | PC | General Operations | $8,000 | |
| FOCUS ON THE FAMILY | ||||||||
| 8605 Explorer Drive | Colorado Springs | CO | 809201051 | NONE | PC | General Operations | $10,000 | |
| FOURTH REFORMED CHURCH NEW COMMUNITY | ||||||||
| 238 W 15th Street | Holland | MI | 49423 | NONE | PC | General Operations | $25,000 | |
| GOOD SAMARITAN MINISTRIES | ||||||||
| 513 East 8th Street Suite 25 | Holland | MI | 49423 | NONE | PC | General Operations | $5,000 | |
| GRAND RAPIDS SYMPHONY | ||||||||
| 300 OTTAWA AVE NW STE 100 | Grand Rapids | MI | 49503 | NONE | PC | General Operations | $5,000 | |
| HOLLAND CHRISTIAN FOUNDATION | ||||||||
| 956 Ottawa Ave | Holland | MI | 49423 | NONE | PC | General Operations | $50,000 | |
| HOLLAND DEACONS CONFERENCE | ||||||||
| 272 East 26th Street | Holland | MI | 49423 | NONE | PC | General Operations | $10,000 | |
| HOLLAND FREE HEALTH CLINIC | ||||||||
| 99 W 26TH STREET | Holland | MI | 49423 | NONE | PC | General Operations | $3,000 | |
| HOLLAND HOME | ||||||||
| 2100 RAYBROOK STREET SE SUITE 300 | Grand Rapids | MI | 49546 | NONE | PC | General Operations | $15,000 | |
| HOLLAND HOSPITAL FOUNDATION | ||||||||
| 602 MICHIGAN AVE | Holland | MI | 49423 | NONE | PC | General Operations | $3,000 | |
| HOLLAND RESCUE MISSION | ||||||||
| 166 S River Ave | Holland | MI | 49423 | NONE | PC | General Operations | $20,000 | |
| HOLLAND SYMPHONY ORCHESTRA | ||||||||
| PO Box 2685 | Holland | MI | 494222685 | NONE | PC | General Operations | $5,000 | |
| HOMECOR | ||||||||
| 151 CENTRAL AVE SUITE 280 | Holland | MI | 49423 | NONE | PC | General Operations | $11,000 | |
| HOPE COLLEGE | ||||||||
| 141 East 12th Street | Holland | MI | 494229000 | NONE | PC | General Operations | $75,000 | |
| IMMANUEL CHURCH | ||||||||
| 325 104TH AVENUE | Holland | MI | 49423 | NONE | PC | General Operations | $3,000 | |
| JUBILEE MINISTRIES | ||||||||
| 96 W 15th St | Holland | MI | 49423 | NONE | PC | General Operations | $5,000 | |
| KIDS HOPE USA | ||||||||
| PO Box 2517 | Holland | MI | 49422 | NONE | PC | General Operations | $5,000 | |
| LAKESHORE PREGNANCY CTR | ||||||||
| 339 River Avenue | Holland | MI | 49423 | NONE | PC | General Operations | $2,500 | |
| LIVING ON THE EDGE | ||||||||
| 140-D Satellite Blvd NE | Suwanee | GA | 300247128 | NONE | PC | General Operations | $12,500 | |
| LUKE SOCIETY | ||||||||
| 3409 Gateway Boulevard Suite 1000 | Sioux Falls | SD | 571061555 | NONE | PC | General Operations | $30,000 | |
| MACKINAC CENTER | ||||||||
| 140 West Main Street | Midland | MI | 48640 | NONE | PC | General Operations | $2,500 | |
| MEIJER GARDENS FOUNDATION | ||||||||
| 2929 Waker NW | Grand Rapids | MI | 49544 | NONE | PC | General Operations | $5,000 | |
| MISSION PARTNERS INDIA | ||||||||
| PO BOX 168 | Zeeland | MI | 49464 | NONE | PC | General Operations | $5,000 | |
| MOODY RADIO | ||||||||
| WGNB BOX 40 | Zeeland | MI | 49464 | NONE | PC | General Operations | $5,000 | |
| OUTDOOR DISCOVERY CENTER | ||||||||
| A-4214 56th Street | Holland | MI | 49423 | NONE | PC | General Operations | $50,000 | |
| PARTNERS WORLD WIDE | ||||||||
| 6139 TAHOE DR SE | Grand Rapids | MI | 49406 | NONE | PC | General Operations | $20,000 | |
| READY FOR SCHOOL | ||||||||
| 100 East 8th St Suite 240 | Holland | MI | 49423 | NONE | PC | General Operations | $3,000 | |
| REFORMED CHURCH OF AMERICA | ||||||||
| 4500 60th Street SE | Grand Rapids | MI | 49512 | NONE | PC | General Operations | $12,500 | |
| RESTHAVEN CARE CENTER | ||||||||
| DEVELOPMENT OFFICE | Holland | MI | 49423 | NONE | PC | General Operations | $10,000 | 9 EAST 8TH STREET |
| SHAKESPEARE BEHIND BARS | ||||||||
| C/O REN BROEKHUIZEN | Holland | MI | 49423 | NONE | PC | General Operations | $2,000 | 1057 SOUTH SHORE DRIVE |
| SOUTHWEST FLORIDA COMMUNITY FOUNDATION | ||||||||
| 8771 COLLEGE PARKWAY 201 | Ft Myers | FL | 33919 | NONE | PC | General Operations | $2,500 | |
| SPECIAL OLYMPICS | ||||||||
| Central Michigan University | Mount Pleasant | MI | 48859 | NONE | PC | General Operations | $2,500 | |
| THAT THE WORLD MAY KNOW | ||||||||
| 956 OTTAWA AVE | Holland | MI | 49423 | NONE | PC | General Operations | $5,950 | |
| THE BANNER | ||||||||
| 2850 Kalamazoo Ave SE | Grand Rapids | MI | 495600001 | NONE | PC | General Operations | $250 | |
| UNITY BRIDGE FUND | ||||||||
| COMMUNITY FOUNDATION | Holland | MI | 49423 | NONE | PC | General Operations | $15,000 | 85 EAST 8TH STREET SUITE 110 |
| VAN ANDEL INSTITUTE-HOPE ON THE HILL | ||||||||
| 333 Bostwick NE | Grand Rapids | MI | 49503 | NONE | SO III FI | General Operations | $7,500 | |
| WHEATON ACADEMY | ||||||||
| 900 PRINCE CROSSING ROAD | West Chicago | IL | 60185 | NONE | PC | General Operations | $12,500 | |
| WILLOW CREEK ASSOCIATION | ||||||||
| 67 EAST ALGONQUIN ROAD SOUTH | Barrington | IL | 600106143 | NONE | PC | General Operations | $25,000 | |
| WINGS OF MERCY | ||||||||
| 10720 Adams St | Holland | MI | 49423 | NONE | PC | General Operations | $2,500 | |
| WINNING AT HOME | ||||||||
| PO Box 1753 | Holland | MI | 49422 | NONE | PC | General Operations | $4,000 | |
| YOUNG LIFE | ||||||||
| 96 West 15th Street Suite 208 | Holland | MI | 494234916 | NONE | PC | General Operations | $20,000 | |
| Zeeland Christian School | ||||||||
| 334 W Central Ave | Zeeland | MI | 49464 | NONE | PC | General Operations | $100,000 | |
| HOLLAND CHRISTIAN SCHOOLS | ||||||||
| 956 OTTAWA AVE | HOLLAND | MI | 49423 | none | PC | GENERAL OPERATIONS | $75,000 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Grant Or Contri Pd Dur Yr | $1,252,200 | TotalGrantOrContriPdDurYrAmt |
Analysis Income Producing Acty AnalysisIncomeProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fees Contracts From Govt Ag | FeesContractsFromGovtAgGrp | |
| Membership Dues And Assmnt | MembershipDuesAndAssmntGrp |
Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $787 | ExclusionAmt |
Div And Int From Sec Part VII DivAndIntFromSecPartVIIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 14 | ExclusionCd |
| Exclusion | $490,874 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Rntl Incm Re Debt Fincd Prop | NetRntlIncmReDebtFincdPropGrp | |
| Net Rntl Incm Re Not Debt Fincd Prop | NetRntlIncmReNotDebtFincdProp | |
| Net Rental Income Personal Prop | NetRentalIncomePersonalPropGrp | |
| Other Investment Incm Part VII | OtherInvestmentIncmPartVIIGrp |
Gain Sales Ast Oth Than Invntry GainSalesAstOthThanInvntryGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | 18 | ExclusionCd |
| Exclusion | $1,147,538 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Net Income Loss From Special Evt | NetIncomeLossFromSpecialEvtGrp | |
| Gross Profit Loss Sls Of Invntry | GrossProfitLossSlsOfInvntryGrp |
Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Exclusion | $1,639,199 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Income Producing Acty | $1,639,199 | TotalIncomeProducingActyAmt |
Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trnsfr Of Cash To Nonchrtbl EO | false | TrnsfrOfCashToNonchrtblEOInd |
| Trnsfr Other Asset Nonchrtbl EO | false | TrnsfrOtherAssetNonchrtblEOInd |
| Sales Or Exchanges Of Assets | false | SalesOrExchangesOfAssetsInd |
| Purchase Of Assets Nonchrtbl EO | false | PurchaseOfAssetsNonchrtblEOInd |
| Rental Of Facilities Oth Assets | false | RentalOfFacilitiesOthAssetsInd |
| Reimbursement Arrangements | false | ReimbursementArrangementsInd |
| Loans Or Loan Guarantees | false | LoansOrLoanGuaranteesInd |
| Performance Of Services Etc | false | PerformanceOfServicesEtcInd |
| Sharing Of Facilities Etc | false | SharingOfFacilitiesEtcInd |
| Relationships Nonchrtbl EO | false | RelationshipsNonchrtblEOInd |
Schedule B IRS990ScheduleB
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization501c3 Exempt PF | Yes (X) | Organization501c3ExemptPFInd |
| General Rule | Yes (X) | GeneralRuleInd |
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Contributor Person | JOHN AND JUDY SPOELHOF | ContributorPersonNm |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 151 CENTRAL AVENUE SUITE 200 | AddressLine1Txt |
| City | HOLLAND | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49423 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | $500,910 | TotalContributionsAmt |
| Person Contribution | Yes (X) | PersonContributionInd |
| Noncash Contribution | Yes (X) | NoncashContributionInd |
Non Cash Property Contribution NonCashPropertyContributionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | 1 | ContributorNum |
| Noncash Property | See attached listing of securities | NoncashPropertyDesc |
| Fair Market Value | $500,910 | FairMarketValueAmt |
| Received | 2014-06-13 | ReceivedDt |
Accounting Fees Schedule AccountingFeesSchedule
Accounting Fees Detail AccountingFeesDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category | ACCOUNTING FEES | CategoryTxt |
| Amt | $2,300 | Amt |
| Net Investment Income | $2,300 | NetInvestmentIncomeAmt |
Depreciation Schedule DepreciationSchedule
Investments Corp Stock Schedule InvestmentsCorpStockSchedule
Investments Corporate Stock InvestmentsCorporateStockGrp (7 entries)
| StockStockNm | EOY Book ValueEOYBookValueAmt | EOYFMVEOYFMVAmt |
|---|---|---|
| GREENLEAF 1 - SEE ATTACHED | $2,589,693 | $4,274,338 |
| GREENLEAF 2 - SEE ATTACHED | $382,399 | $298,266 |
| GREENLEAF 5 - SEE ATTACHED | $2,949,962 | $5,055,127 |
| WINSLOW - SEE ATTACHED | $1,231,819 | $1,738,522 |
| LABBETT HIGH YIELD - ATTACHED | $572,090 | $553,713 |
| BAHL GAYNOR - SEE ATTACHED | $6,559,981 | $8,211,262 |
| NFJ - SEE ATTACHED | $962,810 | $943,958 |
Investments Other Schedule2 InvestmentsOtherSchedule2
Investments Other InvestmentsOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Category Or Item | INVESTMENT IN PARTNERSHIPS | CategoryOrItemTxt |
| Listed At Cost Or FMV | AT COST | ListedAtCostOrFMVCd |
| Book Value | $495,324 | BookValueAmt |
| EOYFMV | $542,605 | EOYFMVAmt |
Other Expenses Schedule OtherExpensesSchedule
Other Expenses Schedule OtherExpensesScheduleGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DIRECTOR EDUCATION EXPENSE | Desc |
| Revenue And Expenses Per Books | $3,153 | RevenueAndExpensesPerBooksAmt |
| Net Investment Income | $3,153 | NetInvestmentIncomeAmt |
Other Income Schedule2 OtherIncomeSchedule2
Other Income Detail OtherIncomeDetail (10 entries)
| DescDesc |
|---|
| ORDINARY INCOME FROM PASS-THROUGH |
| ENTITIES, SUBJECT TO UBIT |
| RENTAL INCOME FROM PASS-THROUGH |
| ENTITIES, NOT SUBJECT TO UBIT |
| OTHER INVESTMENT INCOME/LOSS |
| ROYALTIES |
| CAPITAL GAIN/LOSS FROM PASS-THROUGH |
| ENTITIES, SUBJECT TO UBIT |
| ORDINARY INCOME FROM PASS-THROUGH |
| ENTITIES, NOT SUBJECT TO UBIT |
Other Professional Fees Schedule OtherProfessionalFeesSchedule
Other Professional Fees Detail OtherProfessionalFeesDetail (10 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt | Disbursements Charitable PrpsDisbursementsCharitablePrpsAmt |
|---|---|---|---|
| BAYSIDE INT'L MGMT FEES | $5,713 | $5,713 | |
| FEES - WINSLOW | $14,852 | $14,852 | |
| FEES - GREENLEAF #1 | $19,941 | $19,941 | |
| FEES - GREENLEAF #2 | $456 | $456 | |
| FEES - GREENLEAF #5 | $48,076 | $48,076 | |
| FEES - BAYSIDE CAPITAL MGMT | $72,000 | $50,400 | $10,800 |
| FEES - LA HIGH Y | $1,761 | $1,761 | |
| FEES - PIMCO | $1,649 | $1,649 | |
| FEES - NFJ | $10,559 | $10,559 | |
| FEES - BAHL GAYNOR | $70,716 | $70,716 |
Taxes Schedule TaxesSchedule
Taxes Detail TaxesDetail (5 entries)
| CategoryCategoryTxt | AmtAmt | Net Investment IncomeNetInvestmentIncomeAmt |
|---|---|---|
| FEDERAL TAXES | $15,483 | |
| FOREIGN TAXES - WINSLOW | $49 | $49 |
| FOREIGN TAXES - BAYSIDE INT'L | $2,112 | $2,112 |
| FOREIGN TAXES - NFJ | $3,895 | $3,895 |
| FOREIGN TAXES - BAHL GAYNOR | $1,861 | $1,861 |