FRIENDS OF THE OUDOLF GARDEN: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF THE OUDOLF GARDEN (EIN 84-3672805)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202503219349317595
- Schema version
- 2024v5.0
- 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 | 2025-11-17T16:15:38-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 161778032 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KUDERIK & ASSOCIATES PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 988 S ADAMS RD STE 205 | AddressLine1Txt |
| City | BIRMINGHAM | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 480097011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 843672805 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF THE OUDOLF GARDEN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 3134320297 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 141146 | AddressLine1Txt |
| City | DETROIT | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48214 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DUNCAN CAMPBELL | PersonNm |
| Person Title | CHAIRMAN & EXEC DIR | PersonTitleTxt |
| Phone | 3132096389 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY BETH KUDERIK CPA | PreparerPersonNm |
| PTIN | P02397413 | PTIN |
| Phone | 2488357755 | PhoneNum |
| Preparation | 2025-11-17 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DUNCAN CAMPBELL | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 124 MERRIWEATHER RD | AddressLine1Txt |
| Address Line2 | SUITE 200 | AddressLine2Txt |
| City | GROSSE POINTE FARMS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $228,427 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | OUDOLFGARDENDETROIT.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | MI | LegalDomicileStateCd |
| Activity Or Mission | DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 200 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $345,086 | PYContributionsGrantsAmt |
| CY Contributions Grants | $216,364 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,812 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $8,968 | CYProgramServiceRevenueAmt |
| PY Investment Income | $12 | PYInvestmentIncomeAmt |
| CY Investment Income | $3,095 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $364,910 | PYTotalRevenueAmt |
| CY Total Revenue | $228,427 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $53,675 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $58,586 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $6,033 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $142,916 | PYOtherExpensesAmt |
| CY Other Expenses | $117,690 | CYOtherExpensesAmt |
| PY Total Expenses | $196,591 | PYTotalExpensesAmt |
| CY Total Expenses | $176,276 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $168,319 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $52,151 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $382,868 | TotalAssetsBOYAmt |
| Total Assets EOY | $431,168 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $5,130 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,279 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $377,738 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $429,889 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | FRIENDS OF THE OUDOLF GARDEN IS DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $161,880 | ExpenseAmt |
| Desc | PRESERVATION, OPERATION & MAINTENANCE OF OUDOLF GARDEN DETROIT - PROVIDES STRATEGIC DIRECTION, OPERATIONAL LEADERSHIP AND FUNDING FOR GARDEN PRESERVATION AND MAINTENANCE. ORGANIZE AND ENGAGE VOLUNTEERS TO PERFORM GARDEN MAINTENANCE, PLANTING AND PUBLIC TOURS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $802 | ExpenseAmt |
| Revenue | $8,968 | RevenueAmt |
| Desc | PROMOTE GARDENING AND EDUCATION - SPEAKING ENGAGEMENTS AT AREA GARDEN CLUBS AND RELATED GROUPS AND SUNDRY PLANT SALES TO PROMOTE AND EDUCATE REGARDING PIET OUDOLF GARDEN DESIGN AND METHODS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $162,682 | 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 | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | 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 | false | 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 | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | 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 | 8 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | 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 | false | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | 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 |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DUNCAN CAMPBELL | PersonNm |
| Phone | 3134320297 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 124 MERRIWEATHER RD | AddressLine1Txt |
| Address Line2 | SUITE 200 | AddressLine2Txt |
| City | GROSSE POINTE FARMS | CityNm |
| State Abbreviation | MI | StateAbbreviationCd |
| ZIP | 48236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DUNCAN CAMPBELL | ||||||
| CHAIRMAN & E | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEREDITH SIMPSON | ||||||
| VP & COO | 6.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANNE MILLIGAN | ||||||
| SECRETARY/TR | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| PHILLIP MORICI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARY BETH KUDERIK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JENNIFER OTT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PATSY GOTFREDSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| 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 |
| Info In Schedule O Part VIII | Yes (X) | InfoInScheduleOPartVIIIInd |
| All Other Contributions | $216,364 | AllOtherContributionsAmt |
| Noncash Contributions | $7,121 | NoncashContributionsAmt |
| Total Contributions | $216,364 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| PLANT SALE FUNDRAISER | 611710 | $7,252 | $7,252 |
| EDUCATION - SPEAKER FEES | 459900 | $1,110 | $1,110 |
| MISC MERCHANDISE ITEMS | 458000 | $606 | $606 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $8,968 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,095 | TotalRevenueColumnAmt |
| Exclusion | $3,095 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $228,427 | TotalRevenueColumnAmt |
| Exclusion | $12,063 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,423 | TotalAmt |
| Program Services | $54,423 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,163 | TotalAmt |
| Program Services | $4,163 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,594 | TotalAmt |
| Management And General | $5,594 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,302 | TotalAmt |
| Program Services | $25,302 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $895 | TotalAmt |
| Program Services | $537 | ProgramServicesAmt |
| Management And General | $179 | ManagementAndGeneralAmt |
| Fundraising | $179 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,673 | TotalAmt |
| Program Services | $649 | ProgramServicesAmt |
| Management And General | $133 | ManagementAndGeneralAmt |
| Fundraising | $891 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,596 | TotalAmt |
| Fundraising | $2,596 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,129 | TotalAmt |
| Program Services | $12,129 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,692 | TotalAmt |
| Program Services | $2,154 | ProgramServicesAmt |
| Management And General | $538 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| PLANT MATERIALS | $43,767 | $43,767 |
| VOLUNTEER RECOGNITION | $5,373 | $5,373 |
| UTILITIES | $4,624 | $4,624 |
| MAINTENANCE | $3,807 | $3,807 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,238 | TotalAmt |
| Program Services | $5,754 | ProgramServicesAmt |
| Management And General | $1,117 | ManagementAndGeneralAmt |
| Fundraising | $2,367 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $176,276 | TotalAmt |
| Program Services | $162,682 | ProgramServicesAmt |
| Management And General | $7,561 | ManagementAndGeneralAmt |
| Fundraising | $6,033 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $335,290 | BOYAmt |
| EOY | $172,587 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $103,075 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,461 | BOYAmt |
| EOY | $3,913 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $180,453 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $28,862 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,117 | BOYAmt |
| EOY | $151,591 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $2 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,868 | BOYAmt |
| EOY | $431,168 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,874 | BOYAmt |
| EOY | $1,279 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,256 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,130 | BOYAmt |
| EOY | $1,279 | 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 | $258,530 | BOYAmt |
| EOY | $429,889 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $119,208 | BOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $377,738 | BOYAmt |
| EOY | $429,889 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $382,868 | BOYAmt |
| EOY | $431,168 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $52,151 | ReconcilationRevenueExpnssAmt |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,674 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $109,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $345,084 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $216,364 | CurrentTaxYearAmt |
| Total | $848,923 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $20,674 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $109,199 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $157,602 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $345,084 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $216,364 | CurrentTaxYearAmt |
| Total | $848,923 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $178,813 | SubstantialContributorsTotAmt |
| Public Support Total170 | $670,110 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $3,095 | CurrentTaxYearAmt |
| Total | $3,107 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $57,612 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus1 Year | $1,559 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $606 | CurrentTaxYearAmt |
| Total | $59,777 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $911,807 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $44,807 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.73490 | PublicSupportCY170Pct |
| Public Support PY170 | 0.60530 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART II, LINE 10 | FormAndLineReferenceDesc |
| Explanation | BIC TFR UNUSED CONST FUNDS 57,612 MERCHANDISE SALES 2,165 | ExplanationTxt |
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 | $2,687,648 | BeginningYearBalanceAmt |
| Contributions | $10,200 | ContributionsAmt |
| Investment Earnings Or Losses | $275,157 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $116,281 | OtherExpendituresAmt |
| End Year Balance | $2,858,724 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,497,115 | BeginningYearBalanceAmt |
| Contributions | $11,424 | ContributionsAmt |
| Investment Earnings Or Losses | $287,183 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $108,074 | OtherExpendituresAmt |
| End Year Balance | $2,687,648 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,921,709 | BeginningYearBalanceAmt |
| Contributions | $15,600 | ContributionsAmt |
| Investment Earnings Or Losses | -$339,266 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $100,928 | OtherExpendituresAmt |
| End Year Balance | $2,497,115 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,553,470 | BeginningYearBalanceAmt |
| Contributions | $118,573 | ContributionsAmt |
| Investment Earnings Or Losses | $299,666 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $50,000 | OtherExpendituresAmt |
| End Year Balance | $2,921,709 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,125,254 | BeginningYearBalanceAmt |
| Contributions | $160,807 | ContributionsAmt |
| Investment Earnings Or Losses | $267,409 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $2,553,470 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (true) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $180,453 | OtherCostOrOtherBasisAmt |
| Depreciation | $28,862 | DepreciationAmt |
| Book Value | $151,591 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $151,591 | TotalBookValueLandBuildingsAmt |
| Total Rev Etc Audited Fincl Stmt | $347,635 | TotalRevEtcAuditedFinclStmtAmt |
| Recoveries Prior Year Grants | $119,208 | RecoveriesPriorYearGrantsAmt |
| Revenue Not Reported | $119,208 | RevenueNotReportedAmt |
| Revenue Subtotal | $228,427 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $228,427 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $176,278 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2 | ExpensesNotReportedAmt |
| Expenses Subtotal | $176,276 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $176,276 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 2, PART V, LINE 4 | ENDOWMENT FUNDS HELD BY THE COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN TO ENSURE THE ON-GOING PRESERVATION AND MAINTENANCE OF THE OUDOLF GARDEN DETROIT THROUGH ANNUAL DISTRIBUTIONS OF 4.50% OF THE PRIOR 3 YEARS AVERAGE MARKET VALUE. |
| SCHEDULE D, PAGE 4, PART XII, LINE 2D | ROUNDING 2 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | FRIENDS OF THE OUDOLF GARDEN IS DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION. |
| FORM 990 | THE FRIENDS OF THE OUDOLF GARDEN (FOG) ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE MICHIGAN DEPARTMENT OF NATURAL RESOURCES (MI-DNR) FOR THE DEVELOPMENT BY FOG AND THE BELLE ILSE CONSERVANCY (BIC) OF A GARDEN DESIGNED BY PIET OUDOLF ON BELLE ISLE. BIC APPOINTED FOG TO ACT AS ITS REPRESENTATIVE AND AGENT FOR MAKING ALL DECISIONS AND RAISING ALL FUNDS NECESSARY FOR COMPLETION OF THE GARDEN. BIC AGREED TO ACT AS FISCAL AGENT FOR FOG AND THEREBY HELD FUNDS RAISED BY FOG AND PAY CONSTRUCTION COSTS AS DIRECTED BY FOG. GARDEN CONSTRUCTION WAS COMPLETED IN 2021 ON DECEMBER 20, 2021, BIC AND FOG EXECUTED A TERMINATION AGREEMENT ENDING THE FISCAL SPONSORSHIP RELATIONSHIP. AS PART OF THIS AGREEMENT, BIC TRANSFERRED TO FOG THE REMAINING UNUSED GARDEN CONSTRUCTION FUNDS IT HELD OF 57,612. ON DECEMBER 29, 2021, FOG EXECUTED A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE MI-DNR WHICH REPLACES THE PREVIUOS MOU AND ESTABLISHES THE FRAMEWORK FOR THE WORKING RELATIONSHIP BETWEEN FOG AND THE MI-DNR FOR THE CARE, UPKEEP AND MAINTENANCE OF THE GARDEN. THE AGREEMENT'S TERM IS EFFECTIVE FROM JANUARY 1, 2022 THROUGH SEPTEMBER 30, 2044. IN 2023, FOG CONTINUED WORK ON RESTORATION OF THE WET MEADOWS PORTION OF THE GARDEN REHABILITATING THE AREA ADJACENT TO LAKE TACOMA WITH FLOWING PLANTS, SEDGES AND RUSHES WELL SUITED TO THE FLUCTUATION WATER LEVELS OF THE AREA. IN ADDITION, FOG INVESTED IN PLANNING THE DEVELOPMENT OF NATIVE MEADOWS IN THE LOW-LYING AREAS SURROUNDING THE NANCY BROWN PEACE CARILLON. ALSO, FOG HELD TWO PLANT SALE FUNDRAISERS AND BEGAN THE SALE OF SMALLER PROMOTIONAL MERCHANDISE ITEMS WITH PROCEEDS GOING TO SUPPORT THE CARE AND MAINTENANCE OF THE GARDEN. SEPARATELY, FOG CONTINUES TO PERFORM FUNDRAISING FOR AN INDEPENDENT ENDOWMENT WITH THE COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN WHICH SERVES AS FISCAL SPONSOR FOR THE ON-GOING PRESERVATION AND MAINTENANCE OF THE GARDEN. |
| FORM 990, PAGE 1, PART I, LINE 6 | THE FRIENDS OF THE OUDOLF GARDEN BOARD IS SUPPORTED BY THE GROUNDS CREW MADE UP OF THE FIVE BOARD MEMBERS AND AN ADDITIONAL 13 VOLUNTEERS WHO SUPPORT FUNDRAISING, CONSTRUCTION, COMMUNICATIONS, TECHNICAL SERVICES, COMMUNITY ENGAGEMENT, EDUCATION AND STRATEGY. IN ADDITION TO THE BOARD, THE FRIENDS WAS SUPPORTED BY A LARGE GROUP OF VOLUNTEERS FROM WITHIN AND OUTSIDE THE LOCAL COMMUNITY ENGAGED IN SPECIFIC PROJECTS ASSOCIATED WITH GARDEN CONSTRUCTION, PLANTING AND VISITOR SUPPORT. |
| FORM 990, PAGE 6, PART VI, LINE 11B | ANNUALLY, THE BOARD SHALL MEET, REVIEW AND APPROVE THE FILING OF THE FORM 990. EACH MEMBER OF THE BOARD OF DIRECTORS SHALL RECEIVE A COPY IN ADVANCE OF THE MEETING OF THE DRAFT PREPARED FORM 990 FOR THEIR INDIVIDUAL REVIEW. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| FORM 990, PART VIII | LINE 1G - NON CASH CONTRIBUTIONS - DONATION OF MISCELLANEOUS SMALL ITEMS RELATED TO EVENT SET-UP. |
| FORM 990, PART IX, LINE 11G | OTHER GARDEN SERVICES 25,302 0 0 |
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