2013-04-09T11:02:05-05:00 2012-09-30 381337372 BEENE GARTER LLP 56 GRANDVILLE AVE SW SUITE 100 GRAND RAPIDS MI 495034036 990 2011-10-01 382394044 WEST MICHIGAN HORTICULTURAL SOCIETY INC DBA FREDERIK MEIJER GARDENS WEST 6169753142 1000 EAST BELTLINE GRAND RAPIDS MI 49525 DAVID S HOOKER 6169753142 2013-03-29 1 MARGARET W BISHOP CPA P00295096 6162355200 2011 2016-02-25 16:41:14Z AND SCULPTURE PARK DAVID S HOOKER 1000 EAST BELTLINE GRAND RAPIDS MI 49525 34704489 0 X WWW.MEIJERGARDENS.ORG X 1981 MI TO PROMOTE THE ENJOYMENT, UNDERSTANDING AND APPRECIATION OF GARDENS, SCULPTURE, THE NATURAL ENVIRONMENT AND THE ARTS. THE MOST SIGNIFICANT ACTIVITY IS TO ALLOW GUESTS TO EXPERIENCE HORTICULTURE AND ART. 30 29 237 824 2018576 0 8412563 24363844 6623075 6947389 -27827 44047 2027557 2127160 17035368 33482440 0 0 0 0 5440257 6108596 0 0 490093 8276436 8811057 13716693 14919653 3318675 18562787 164494720 198972702 2348956 4237896 162145764 194734806 X TO PROMOTE THE ENJOYMENT, UNDERSTANDING AND APPRECIATION OF GARDENS, SCULPTURE, THE NATURAL ENVIRONMENT AND THE ARTS. THE MOST SIGNIFICANT ACTIVITY IS TO ALLOW GUESTS TO EXPERIENCE HORTICULTURE AND THE ARTS. 0 0 8960053 3312527 COLLECTIONS AND EXHIBITIONS: THE FREDERIK MEIJER GARDENS & SCULPTURE PARK (MEIJER GARDENS) PROMOTES THE ENJOYMENT, UNDERSTANDING, AND APPRECIATION OF GARDENS, SCULPTURE, THE NATURAL ENVIRONMENT AND THE ARTS. FOR 362 DAYS A YEAR, GUESTS EXPERIENCE EXHIBITIONS ON THEIR OWN, THROUGH A GUIDED TOUR, A TRAM RIDE OR WITH A DOWNLOADABLE TOUR. PERMANENT EXHIBITIONS INCLUDE INDOOR DISPLAY GARDENS (TROPICAL CONSERVATORY, ARID GARDEN, VICTORIAN GARDEN, AND CARNIVOROUS PLANTS), ACRES OF OUTDOOR GARDENS AND A WORLD RENOWNED SCULPTURE COLLECTION. TEMPORARY EXHIBITIONS INCLUDE THREE SCULPTURE EXHIBITIONS PER YEAR, BUTTERFLIES ARE BLOOMING (MARCH AND APRIL), CHRISTMAS AND HOLIDAY TRADITIONS AROUND THE WORLD (THANKSGIVING THROUGH THE NEW YEAR), CHRYSANTHEMUMS & MORE (SEPT/OCT), AND AN EVER-CHANGING SEASONAL DISPLAY HOUSE. DURING THE SUMMER MONTHS, ARTISTS PERFORM CONCERTS IN OUR OUTDOOR AMPHITHEATER. THROUGHOUT THE FISCAL YEAR, APPROXIMATELY 596,892 GUESTS HAVE ENJOYED OUR FACILITY AND GROUNDS. 2195436 1325478 HOSPITALITY: THE HOSPITALITY AREA OF MEIJER GARDENS INCLUDES TASTE OF THE GARDENS CAFE (OPEN DURING BUSINESS HOURS FOR OUR GUESTS), AS WELL AS THE ABILITY TO ENJOY SOCIAL OR CORPORATE FUNCTIONS IN ONE OF OUR EVENT SPACES. EVENT GATHERINGS MAY BE ENHANCED WITH OUR ON SITE CATERING AND BEVERAGE SERVICE. ALL OUR EVENT GUESTS ALSO HAVE ACCESS TO OUR GARDENS AND SCULPTURE COLLECTIONS WHILE THEY ARE ON SITE. 901586 113736 EDUCATION: MEIJER GARDENS OFFERS EDUCATIONAL OPPORTUNITIES FOR TEMPORARY EXHIBITIONS AND PERMANENT DISPLAYS THROUGH INTERPRETIVE SIGNAGE, GUIDED TOURS, LOOKING GUIDES, FILMS, DOWNLOADABLE TOURS AND INTERACTION WITH KNOWLEDGEABLE STAFF AND VOLUNTEERS. ADDITIONAL OFFERINGS INCLUDE CLASSES, CAMPS, WORKSHOPS, LECTURES, SCHOOL TOURS AND PROGRAMS. BECAUSE WE BELIEVE THAT LEARNING SHOULD BE FUN AND THAT THE MOST EFFECTIVE EDUCATION SPARKS CURIOSITY, VIRTUALLY ALL OF OUR EDUCATIONAL OFFERINGS ARE INNOVATIVE AND INTERACTIVE. APPROXIMATELY 161,899 CHILDREN INTERACTED WITH OUR EXHIBITIONS OVER THE PAST YEAR. 714370 3230240 RETAIL: PROVIDES OUR GUESTS, MEMBERS AND DONORS THE OPPORTUNITY TO SHOP FOR UNIQUE GIFTS. OUR GIFT SELECTION STRIVES TO FOCUS ON ART, HORTICULTURE AND EDUCATION.EXPENSES $ 342631 REVENUE $915434MEMBERSHIP DEVELOPMENT: ALLOWS OUR GUESTS TO PURCHASE A MEMBERSHIP WHICH ALLOWS THEM ANNUAL ACCESS TO OUR ORGANIZATION TO ENJOY ALL OF THE SEASONAL CHANGES THAT OCCUR THROUGHOUT THE YEAR. WITH THIS ACCESS COMES BENEFITS SUCH AS DISCOUNTS AT OUR GIFT SHOP AND EDUCATIONAL CLASSES AND CAMPS, INVITATIONS TO EXHIBITION RELATED EVENTS, AND OUR MEMBERSHIP MAGAZINE, SEASONS. EXPENSES $ 371739 REVENUE $ 2314806TOTAL 714370 3230240 12771445 1 1 0 0 0 0 0 1 0 1 1 0 0 1 0 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 0 0 0 1 67 0 1 237 1 1 1 0 0 0 0 1 1 0 0 0 0 X 30 29 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 1 0 0 MI X DAWN KIBBEN 6169753142 1000 EAST BELTLINE NE GRAND RAPIDS MI 49525 BRIAN CLOYD 1.00 X X 0 0 0 JOHN SCHAFF 1.00 X X 0 0 0 PING LIANG 1.00 X X 0 0 0 MICHAEL GAUDINO 1.00 X X 0 0 0 DOREEN BOLHUIS 1.00 X 0 0 0 KENYATTA BRAME 1.00 X 0 0 0 RICH BROLICK 1.00 X 0 0 0 KEITH BROPHY 1.00 X 0 0 0 KIM BRUYN 1.00 X 0 0 0 LINDA CHAMBERLAIN 1.00 X 0 0 0 JEFF DEAN 1.00 X 0 0 0 SCOTT DEVECHT 1.00 X 0 0 0 SUZANNE EBERLE 1.00 X 0 0 0 JOY FOSSELL 1.00 X 0 0 0 KATHLEEN HAJEK 1.00 X 0 0 0 EARL HOLTON 1.00 X 0 0 0 DAVID HOOKER 40.00 X X 255645 0 10411 CATE JANSMA 1.00 X 0 0 0 CANDACE MATTHEWS 1.00 X 0 0 0 JOHN BOUWER 1.00 X 0 0 0 MARY MCLOUGHLIN 1.00 X 0 0 0 WALTER MCVEIGH 1.00 X 0 0 0 DOUG MEIJER 1.00 X 0 0 0 LIESEL MEIJER 1.00 X 0 0 0 TOM MERCHANT 1.00 X 0 0 0 MARK MOSSING 1.00 X 0 0 0 CRAIG MUTCH 1.00 X 0 0 0 JIM PRESTON 1.00 X 0 0 0 JANET RAMSEY 1.00 X 0 0 0 BRADLEY THOMAS 1.00 X 0 0 0 DAVID VANDENBERG 1.00 X 0 0 0 MARYLN WALTON 1.00 X 0 0 0 MATT WEY 1.00 X 0 0 0 DAWN KIBBEN 40.00 X 127390 0 13395 JOSEPH BECHERER 40.00 X 130015 0 0 KENNETH WENGER 40.00 X 125476 0 7248 LINDA THOMPSON 40.00 X 101190 0 4167 739716 0 35221 5 0 1 0 ADVANCED SECURITY PO BOX 931703 ATLANTA GA 31193 SECURITY SVC 325087 OWENS-AMES-KIMBALL CO 300 INONIA AVE NW GRAND RAPIDS MI 49503 CONSTRUCTION 172858 PARADIGM AGENCY 404 W FRANKLIN ST MONTEREY CA 93940 ENTERTAINMENT SVC 134500 CORPORATE SOUND 5055 W RIVER DR NE COMSTOCK PARK MI 49321 AUDIO SVC 114568 WILLIAMS MORRIS ENDEAVOR ENTERTAINMENT 9601 WILSHIRE BLVD BEVERLY HILLS CA 90210 ENTERTAINMENT SVC 107500 5 399798 136146 20000 23807900 574358 24363844 EVENTS 711130 2195648 2195648 ADMISSIONS 711130 1766794 1766794 MEMBERSHIP DUES 711130 1545733 1545733 HOSPITALITY 532000 1325478 416300 909178 EDUCATION 711130 113736 113736 6947389 21194 21194 103438 0 103438 103438 103438 39804 16951 22853 22853 22853 84498 136146 101328 -16830 -16830 3128602 1103770 2024832 915434 1109398 MISCELLANEOUS 711130 15720 15720 15720 33482440 7072803 2018576 27217 X 485553 380286 86697 18570 4563603 3664896 715954 182753 112805 53946 56050 2809 537330 421312 104238 11780 409305 338729 55204 15372 7137 7137 21227 21227 377079 312489 58052 6538 477356 477356 495396 453907 13153 28336 1602949 1235541 350471 16937 312904 191063 14941 106900 2851374 2655958 169719 25697 UNRELATED BUSINESS INCO 14068 14068 EVENTS AND TRIPS 1810667 1750985 59682 EXHIBITIONS 475906 475906 MISCELLANEOUS 160089 146182 716 13191 204905 198821 4556 1528 14919653 12771445 1658115 490093 9455616 16011035 1577714 13470727 54745 62652 206174 221101 50496 93080 70283709 24787155 45400229 45496554 107749746 123617553 164494720 198972702 1097943 2962389 1251013 1275507 2348956 4237896 X 76444818 86386825 1911466 17482589 83789480 90865392 162145764 194734806 164494720 198972702 X 18562787 14026254 X 0 1 1 X 0 X 11502984 9404759 6183546 8412563 24363844 59867696 11502984 9404759 6183546 8412563 24363844 59867696 36778242 23089454 100278 21259 127099 124665 124632 497933 40766 113447 154213 211296 121097 87113 82610 84497 586613 61106455 35722312 0.37790 0.36180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 36702488 X X X 0 72888811 2000000 14026254 88915065 28898850 43989961 72888811 27086070 1812780 28898850 28036861 -950791 27086070 1.00000 0 1 1 9458353 9458353 33709840 9575349 24134491 27115516 15211806 11903710 45496554 COLLECTIONS 36702488 BENEFICIAL INTEREST IN PERPETUAL ENDOWMENT FUND 86915065 123617553 33482440 14919653 18562787 14026254 14026254 32589041 48804480 14026254 90688 1205098 15322040 33482440 0 33482440 16215438 90688 1205098 1295786 14919652 0 14919652 PART III, LINE 4: COLLECTIONS AND RELATION TO EXEMPT PURPOSE PERMANENT COLLECTIONS OF FREDERIK MEIJER GARDENS & SCULPTURE PARK ARE DEVOTED TO SCULPTURAL TRADITIONS OF ALL PERIODS FOR THE PURPOSES OF EDUCATION, APPRECIATION AND ENJOYMENT. DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: INTENDED USES FOR ENDOWMENT FUNDS THE FREDERIK MEIJER GARDENS AND SCULPTURE FOUNDATION FUNDS ARE FOR THE PERPETUAL PRESERVATION OF THE FREDERIK MEIJER GARDENS & SCULPTURE PARK. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: MEIJER GARDENS IS EXEMPT FOR FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO MEIJER GARDENS' TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME. AT SEPTEMBER 30, 2012, MEIJER GARDENS HAS A NET OPERATING LOSS CARRY FORWARD OF APPROXIMATELY $162,000 THAT IS AVAILABLE TO REDUCE FUTURE TAXABLE UNRELATED BUSINESS INCOME, WITH UNUSED PORTIONS EXPIRING BEGINNING IN 2024. TAX POSITIONS TAKEN ARE ASSESSED FOR UNCERTAINTY AND A PROVISION MAY BE RECORDED IF A TAX POSITION IS NOT LIKELY TO BE SUSTAINED UPON EXAMINATION. WITH LIMITED EXCEPTIONS, MEIJER GARDENS IS NO LONGER SUBJECT TO AUDITS BY FEDERAL AUTHORITIES FOR YEARS PRIOR TO 2008 . PART XII, LINE 2D - OTHER ADJUSTMENTS: FUNDRAISING EXPENSES 101,328. COST OF GOODS SOLD NETTED AGAINST REVENUE 1,103,770. PART XIII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD NETTED AGAINST REVENUE 1,103,770. FUNDRAISING EXPENSES 101,328. GREAT GARDENS PARTY FUNDRAISER 220644 136146 84498 79492 9483 486 11867 220644 136146 84498 79492 9483 486 11867 101328 -16830 X X X 0 0 0 0 0 0 0 0 0 DAVID HOOKER 192645 0 63000 0 0 0 0 0 10411 0 266056 0 0 0 X 14 150187 APPRAISAL X 1671 MARKET VALUE X 8699 MARKET VALUE X MEDIA ADVERTISERS 14 286535 MARKET VALUE X PLANTS/FISH 32 36732 MARKET VALUE X GALA EVENT DONATED ITEMS 109 67202 MARKET VALUE X FURNISHINGS & EQUIPMENT 2 13763 MARKET VALUE X HOTEL ACCOMODATIONS 1 9600 MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 LIESEL MEIJER AND DOUG MEIJER ARE RELATED. FORM 990, PART VI, SECTION A, LINE 6 WE HAVE MEMBERS THAT PURCHASE MEMBERSHIPS TO GAIN ACCESS TO THE FACILITY AND GROUNDS. THEY ARE ABLE TO VOTE AT THE ANNUAL MEETING FOR THE NEW BOARD MEMBERS AND SUCH OTHER BUSINESS THAT MAY COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A WE HAVE MEMBERS THAT PURCHASE MEMBERSHIPS TO GAIN ACCESS TO THE FACILITY AND GROUNDS. THEY ARE ABLE TO VOTE AT THE ANNUAL MEETING FOR THE NEW BOARD MEMBERS AND SUCH OTHER BUSINESS THAT MAY COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B WE HAVE MEMBERS THAT PURCHASE MEMBERSHIPS TO GAIN ACCESS TO THE FACILITY AND GROUNDS. THEY ARE ABLE TO VOTE AT THE ANNUAL MEETING FOR THE NEW BOARD MEMBERS AND SUCH OTHER BUSINESS THAT MAY COME BEFORE THE MEMBERS. FORM 990, PART VI, SECTION B, LINE 11 WE DO NOT PROVIDE A COPY OF THE RETURN TO THE FINANCE/EXECUTIVE COMMITTEES OR BOARD MEMBERS PRIOR TO FILING BUT THEY MAY REQUEST ONE AFTER FILING. WE DO ADVISE THEM AS TO WHEN THEY HAVE BEEN COMPLETED AND FILED. IF MAJOR CHANGES WITH THE ORGANIZATION OR TAX RETURN OCCUR, THESE CHANGES WILL BE REVIEWED BY THE FINANCE AND EXECUTIVE COMMITTEES AND THEN INCORPORATED INTO THE RETURN PRIOR TO FILING. THE VICE PRESIDENT OF FINANCE AND ADMINISTRATION AND/OR THE PRESIDENT AND CEO IS AVAILABLE IF ANYONE FROM THE BOARD OR A COMMITTEE MEMBER WANTS GREATER DESCRIPTION, ANSWERING QUESTIONS OR PROVIDING DOCUMENTATION OF SUPPORT. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS, COMMITTEE MEMBERS, AND EMLOYEES ARE ALL COVERED UNDER THE CURRENT POLICY. THE UPPER MANAGEMENT MAKES THE DETERMINATION OF WHETHER A CONFLICT EXISTS FOR EMPLOYEES AND THE EXECUTIVE COMMITTEE MAKES THE DETERMINATION OF WHETHER A CONFLICT EXISTS FOR THE BOARD. FOR EMPLOYEES THE CONFLICTS ARE REVIEWED BY UPPER MANAGEMENT AND CONFLICTS DEALING WITH THE BOARD ARE REVIEWED BY THE EXECUTIVE COMMITTEE. THE NOMINATING COMMITTEE REVIEWS PROSPECTIVE BOARD MEMBERS FOR POTENTIAL CONFLICTS. THE DECISION TO PROCEED WITH A CONFLICT-OF-INTEREST RELATIONSHIP SHALL BE MADE BY A MAJORITY VOTE OF THE EXECUTIVE COMMITTEE. DISCUSSION AND VOTING CONCERNING THE PROPOSED RELATIONSHIP WILL OCCUR WITHOUT THE PRESENCE OF THE MEMBER INVOLVED. THIS WOULD ALSO PERTAIN TO CONVERSATIONS, DECISIONS AND AGREEEMENTS MADE GOING FORWARD ONCE THE RELATIONSHIP EXISTS. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY THE EXECUTIVE COMMITTEE, COMPRISED OF COMMUNITY LEADERS, MEETS IN CLOSED SESSION TO DISCUSS CEO REVIEW AND COMPENSATION. THE EXECUTIVE COMMITTEE ACTS ON THE RECOMMENDATION OF THE COMPENSATION COMMITTEE. THE COMPENSATION COMMITTEE REPORTS TO THE EXECUTIVE COMMITTEE AND IS MADE UP OF MEMBERS OF THE EXECUTIVE COMMITTEE. THIS REVIEW IS BASED ON THE CURRENT FISCAL YEAR PERFORMANCE, COMPARABLE DATA AND BUDGET LIMITATIONS. AFTER THE EXECUTIVE COMMITTEE APPROVES, THE BOARD CHAIR REVIEWS WITH THE CEO. ALL APPROPRIATE DOCUMENTATION THAT IS RECEIVED IS DOCUMENTED IN THE PERSONNEL FILE. FORM 990, PART VI, SECTION C, LINE 19 FORM 990, PART VI, SECTION C, LINE 19: THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED GAINS ON INVESTMENTS: 14,026,254. FREDERIK MEIJER GARDENS AND SCULPTURE FOUNDATION 2929 WALKER NW GRAND RAPIDS MI 49544 383118579 SUPPORT MI 501 11C N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1