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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VIII</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 1G - NON CASH CONTRIBUTIONS - DONATION OF MISCELLANEOUS SMALL ITEMS RELATED TO EVENT SET-UP.</ExplanationTxt>
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