GRAND ACTION FOUNDATION 2 0: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- GRAND ACTION FOUNDATION 2 0 (EIN 38-3147133)
- Tax period
- 2022-04-01 to 2023-03-31
- Filed
- 2024-02-15
- IRS object ID
- 202400469349301435
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-02-15T10:36:56-06:00 | ReturnTs |
| Tax Period End | 2023-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 861065772 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DELOITTE TAX LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 37 OTTAWA AVENUE NW SUITE 600 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383147133 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAND ACTION FOUNDATION 20 | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GRAN | BusinessNameControlTxt |
| Phone | 6162636600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 OTTAWA AVE NW SUITE 152 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | THOMAS G WELCH | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 6162636600 | PhoneNum |
| Signature | 2024-02-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | THOMAS | PersonFirstNm |
| Person Last | WELCH | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | KEVIN T JEAKLE | PreparerPersonNm |
| PTIN | P00358470 | PTIN |
| Phone | 6163367900 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD DEVOS JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 OTTAWA AVE NW SUITE 152 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,045,526 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.GRANDACTION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1993 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | TO PROMOTE ECONOMIC & CULTURAL DEVELOPMENT OF GRAND RAPIDS, MI | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $125,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,963,399 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $941 | PYInvestmentIncomeAmt |
| CY Investment Income | $82,127 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $125,941 | PYTotalRevenueAmt |
| CY Total Revenue | $3,045,526 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $199,887 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $327,857 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $30,000 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $245,734 | PYOtherExpensesAmt |
| CY Other Expenses | $2,421,798 | CYOtherExpensesAmt |
| PY Total Expenses | $445,621 | PYTotalExpensesAmt |
| CY Total Expenses | $2,749,655 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$319,680 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $295,871 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $828,035 | TotalAssetsBOYAmt |
| Total Assets EOY | $21,400,941 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,613 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $20,745,240 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $823,422 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $655,701 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO PROMOTE ECONOMIC AND CULTURAL DEVELOPMENT OF GRAND RAPIDS, MICHIGAN | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,450,544 | ExpenseAmt |
| Desc | AS PART OF THE 2.0 LAUNCH, GRAND ACTION FOUNDATION HAS REENGAGED CONVENTION SPORTS AND LEISURE INTERNATIONAL (CSL) TO PROVIDE UPDATES ON INITIATIVES AND RECOMMENDATIONS WHICH WERE IDENTIFIED IN THE ORIGINAL DESTINATION ASSET STUDY CONDUCTED FOUR YEARS AGO. THE PROJECTS IDENTIFIED INCLUDE PENDING OPPORTUNITIES FOR EXPLORATION AS FUTURE GRAND ACTION PROJECTS WHICH MAY CONSIST OF: AN EXPANSION OF DEVOS PLACE, THE CONSTRUCTION OF AN OUTDOOR AMPHITHEATER, THE CONSTRUCTION OF A SOCCER/FIELD SPORTS ARENA, OR AN AERIAL TRANSPORTATION/GONDOLA PROJECT. THE RESEARCH WILL ASSIST GRAND ACTION IN DEVELOPING A PLAN AND STRATEGIES FOR FUTURE INVESTMENT IN DESTINATION ASSETS AND THE ECONOMIC DEVELOPMENT OF GRAND RAPIDS. GRAND ACTION FOUNDATION'S ROLE IS IN PROVIDING FINANCIAL SUPPORT FOR THESE STUDIES AND CONSTRUCTION OF POTENTIAL FUTURE PROJECTS.AS PART OF THIS PROCESS, GRAND ACTION FOUNDATION WILL CONTINUE TO WORK WITH GOVERNMENTAL BODIES, PUBLIC-PRIVATE PARTNERSHIPS, NONPROFIT ORGANIZATIONS, EDUCATIONAL INSTITUTIONS, COMMUNITY LEADERS, AND THE GENERAL PUBLIC IN PLANNING, PROMOTING, DEVELOPING, ORGANIZING, AND OVERSEEING THE REALIZATION OF CIVIC, CULTURAL, EDUCATIONAL, SCIENTIFIC RESEARCH, AND ENTERTAINMENT FACILITIES, WITH A GOAL OF FOSTERING, SUPPORTING, ENCOURAGING, AND REINFORCING ECONOMIC, SOCIAL, AND CULTURAL DEVELOPMENT IN THE GREATER GRAND RAPIDS AREA AND IN THE SURROUNDING AREAS OF WEST MICHIGAN. GAF 2.0 HAS CONTINUED THE WORK OF PLANNING AND DESIGN FOR TWO PROJECTS, A DOWNTOWN AMPHITHEATER AND A SOCCER STADIUM. THE PROJECTS ARE IN THE EARLY STAGES OF DESIGN AND DEVELOPMENT AND GAF 2.0 IS CONTINUING TO ADVANCE DESIGN DEVELOPMENT OF THE TWO FACILITIES AS MILESTONES ARE ACHIEVED AND GAF 2.0 WILL CONTINUE TO PROVIDE FINANCIAL SUPPORT FOR THE STUDIES, DESIGN AND CONSTRUCTION OF THE TWO FACILITIES. | Desc |
| Total Program Service Expenses | $2,450,544 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | Yes (1) | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THOMAS G WELCH | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6162636600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 OTTAWA AVE NW SUITE 152 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| RICHARD DEVOS JR | ||||||
| PRESIDENT | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAROL VAN ANDEL | ||||||
| SECRETARY | 0.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| THOMAS G WELCH JR | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JON NUNN END 723 | ||||||
| ASSISTANT SECRETARY AND AS | 40.00 | Yes (X) | Yes (X) | $134,840 | $0 | $8,365 |
| KARA WOOD BEG 723 | ||||||
| ASSISTANT SECRETARY AND AS | 40.00 | Yes (X) | Yes (X) | $88,012 | $0 | $11,411 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $222,852 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $19,776 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| PROGRESSIVE AE | |||||
| 1811 4 MILE RD NE | GRAND RAPIDS | MI | 49525 | PROJECT CONSULTANT | $1,324,022 |
| PMA CONSULTANTS LLC | |||||
| 801 WEST ANN ARBOR TRAIL SUITE 200 | ANN ARBOR | MI | 48170 | PROJECT CONSULTANT | $390,874 |
| ROSSETTI CONSULTING GROUP | |||||
| 25 MICHIGAN ST NE SUITE 2000 | GRAND RAPIDS | MI | 49503 | PROJECT CONSULTANT | $346,177 |
| WINDQUEST GROUP INC | |||||
| 201 MONROE AVE NW SUITE 500 | GRAND RAPIDS | MI | 49503 | PAYROLL | $314,585 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $763,399 | GovernmentGrantsAmt |
| All Other Contributions | $2,200,000 | AllOtherContributionsAmt |
| Total Contributions | $2,963,399 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $82,127 | TotalRevenueColumnAmt |
| Exclusion | $82,127 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,045,526 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $82,127 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,070 | TotalAmt |
| Program Services | $120,000 | ProgramServicesAmt |
| Management And General | $119,070 | ManagementAndGeneralAmt |
| Fundraising | $30,000 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,217 | TotalAmt |
| Management And General | $23,217 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $769 | TotalAmt |
| Management And General | $769 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,272 | TotalAmt |
| Management And General | $13,272 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,529 | TotalAmt |
| Management And General | $21,529 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,363,805 | TotalAmt |
| Program Services | $2,330,544 | ProgramServicesAmt |
| Management And General | $33,261 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,440 | TotalAmt |
| Management And General | $18,440 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,246 | TotalAmt |
| Management And General | $24,246 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS | Desc |
| Total | $15,307 | TotalAmt |
| Management And General | $15,307 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,749,655 | TotalAmt |
| Program Services | $2,450,544 | ProgramServicesAmt |
| Management And General | $269,111 | ManagementAndGeneralAmt |
| Fundraising | $30,000 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $803,035 | BOYAmt |
| EOY | $5,795,684 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $15,551,711 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $53,546 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $828,035 | BOYAmt |
| EOY | $21,400,941 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,613 | BOYAmt |
| EOY | $689,789 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $20,001,904 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $53,547 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,613 | BOYAmt |
| EOY | $20,745,240 | 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 | $698,422 | BOYAmt |
| EOY | $655,701 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $125,000 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $823,422 | BOYAmt |
| EOY | $655,701 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $828,035 | BOYAmt |
| EOY | $21,400,941 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $295,871 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$463,592 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | 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 (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,741,137 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $350,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,400,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,963,399 | CurrentTaxYearAmt |
| Total | $10,579,751 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,741,137 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $350,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,400,215 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $125,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,963,399 | CurrentTaxYearAmt |
| Total | $10,579,751 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $7,809,401 | SubstantialContributorsTotAmt |
| Public Support Total170 | $2,770,350 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $2,180 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,581 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $503 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $941 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $82,127 | CurrentTaxYearAmt |
| Total | $87,332 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $10,667,083 | TotalSupportAmt |
| Public Support CY170 | 0.25970 | PublicSupportCY170Pct |
| Public Support PY170 | 0.27510 | PublicSupportPY170Pct |
| Ten Pct Facts Crcmstncs Test CY | Yes (X) | TenPctFactsCrcmstncsTestCYInd |
| Facts And Circumstances Test | GRAND ACTION FOUNDATION 2.0 MEETS THE REQUIREMENTS FOR THE FACTS AND CIRCUMSTANCES TEST BECAUSE 1) IT IS ORGANIZED AND OPERATED AS TO ATTRACT CONTINUOUS PUBLIC SUPPORT; 2) SERVES IN THE PUBLIC INTEREST; AND 3) MAKES ITS PROJECTS AVAILABLE TO THE PUBLIC. FIRST, AS A COMMUNITY PROJECT-BASED NON-PROFIT, PUBLIC FUNDRAISING IS A KEY COMPONENT OF EVERY PROJECT. THE FOUNDATION, ONCE A PROJECT IS IDENTIFIED, SOLICITS DONATIONS FROM ITS DONOR BASE, AND LOCAL BUSINESSES AND INDIVIDUALS. A FEW PROJECTS COMPLETED BASED ON THIS FUNDRAISING MODEL INCLUDE GRAND RAPIDS PUBLIC LANDMARKS SUCH AS THE VAN ANDEL ARENA, DEVOS PLACE, MSU MEDICAL CENTER AND THE DOWNTOWN MARKET. SECOND, THE FOUNDATION SERVES IN THE PUBLIC INTEREST BY HAVING ESTABLISHED GRAND ACTION 2.0, INC., THE OPERATIONAL ARM OF THE FOUNDATION. IT HAS AN EXECUTIVE AND ADVISORY COMMITTEE MADE UP OF A FEW KEY DONORS BUT PRIMARILY LOCAL BUSINESS AND COMMUNITY LEADERS. THESE INDIVIDUALS COME FROM A DIVERSE SET OF BACKGROUNDS AND HAVE A KEY VOICE IN EVALUATING THE PROJECTS THAT GRAND ACTION CHOOSES. THIRD, PROJECTS ARE CHOSEN BASED ON PUBLIC INPUT AND COMMUNITY NEEDS. ALSO, WITH MOST PROJECTS, GRAND ACTION WILL ALLOW FOR PUBLIC COMMENTS AND QUESTIONS AFTER THE PROJECT PLAN IS RELEASED. | FactsAndCircumstancesTestTxt |
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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| SHORT TERM LEASE LIABILITY | $21,001 |
| LONG TERM LEASE LIABILITY | $32,546 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $53,547 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $275,797 | TotalRevEtcAuditedFinclStmtAmt |
| Donated Services And Use Fclts | $43,670 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $43,670 | RevenueNotReportedAmt |
| Revenue Subtotal | $232,127 | RevenueSubtotalAmt |
| Other Revenues Not Included | $2,813,399 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,813,399 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,045,526 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $443,518 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $43,670 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $43,670 | ExpensesNotReportedAmt |
| Expenses Subtotal | $399,848 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,349,807 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,349,807 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,749,655 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | DURING 2023, GRAND ACTION FOUNDATION 2.0 ("THE FOUNDATION") CONTINUED ITS MISSION TO RAISE FUNDS THROUGH PUBLIC AND PRIVATE DONORS TO DEVELOP SEVERAL PROJECTS WITHIN THE GREATER GRAND RAPIDS AREA AND SURROUNDING AREAS OF WEST MICHIGAN. TO FURTHER ITS PURPOSE, THE FOUNDATION ENTERED INTO AGREEMENTS WITH VARIOUS ORGANIZATIONS TO OBTAIN CONTRIBUTIONS FROM PRIVATE SOURCES FOR THE CONSTRUCTION OF VARIOUS PROJECTS. ACTING IN ITS CAPACITY AS AN INTERMEDIARY, THE FOUNDATION HELD FUNDS THAT WERE EARMARKED FOR SPECIFIC PROJECTS. AS A RESULT, THE FOUNDATION RECOGNIZES A LIABILITY FOR THE AMOUNTS OWED TO THE BENEFICIARIES OF THE DONATIONS PLEDGED AND COLLECTED. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | CONTRIBUTIONS RECOGNIZED FOR TAX PURPOSES BUT NOT FOR FINANCIAL STATEMENT PURPOSES UNDER ASC 958 2,813,399. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DISTRIBUTIONS RECOGNIZED FOR TAX PURPOSES BUT NOT FOR FINANCIAL STATEMENT PURPOSES UNDER ASC 958 2,349,807. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WINDQUEST GROUP INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | AT LEAST 35% CONTROLLED ENTITY OF AN OFFICER OF THE FOUNDATION | RelationshipDescriptionTxt |
| Transaction | $314,585 | TransactionAmt |
| Transaction | ENTITY IS THE EMPLOYEE LEASING FIRM FOR THE FOUNDATION WHICH ALSO ACTS AS THE PAYROLL/REPORTING AGENT | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | TREASURER REVIEWS FORM 990 BEFORE SIGNING. AFTER COMPLETION, A COPY OF FORM 990 IS PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING THE TAX RETURN WITH THE INTERNAL REVENUE SERVICE. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS THAT ARE REQUIRED TO BE AVAILABLE FOR PUBLIC INSPECTION ARE MADE AVAILABLE UPON REQUEST. |
| FORM 990, PART IX, LINE 11G | PROFESSIONAL FEES - PROJECT CONSULTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 33,261. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 33,261. PROJECT SERVICE EXPENSES FOR CONSULTING COSTS - SOCCER STADIUM: PROGRAM SERVICE EXPENSES 945,970. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 945,970. PROJECT SERVICE EXPENSES FOR CONSULTING COSTS - AMPHITHEATRE PROJECT: PROGRAM SERVICE EXPENSES 1,384,574. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,384,574. |
| FORM 990, PART XI, LINE 9: | DISTRIBUTIONS RECOGNIZED FOR TAX PURPOSES BUT NOT REPORTABLE FOR FINANCIAL -2,813,399. CONTRIBUTIONS RECOGNIZED FOR TAX PURPOSES BUT NOT REPORTABLE FOR FINANCIAL 2,349,807. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRAND ACTION 20 | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 125 OTTAWA AVE NW SUITE 152 | AddressLine1Txt |
| City | GRAND RAPIDS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 49503 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 383106631 | EIN |
| Primary Activities | DEVELOPER FOR THE GREATER GRAND RAPIDS AREA | PrimaryActivitiesTxt |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |