﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2012v2.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-10-07T01:51:22-00:00</Timestamp>
    <TaxPeriodEndDate>2013-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>John M Rickel CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO Box 36200</AddressLine1>
        <City>Grosse Pointe Farms</City>
        <State>MI</State>
        <ZIPCode>48236</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2012-06-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>382550867</EIN>
      <Name>
        <BusinessNameLine1>GARDEN CLUB OF MICHIGAN</BusinessNameLine1>
      </Name>
      <NameControl>GARD</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 36200</AddressLine1>
        <City>GROSSE POINTE FARMS</City>
        <State>MI</State>
        <ZIPCode>482360200</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>Elizabeth Ottaway</Name>
      <Title>Treasurer</Title>
      <DateSigned>2013-10-07</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>John Rickel</Name>
      <Phone>5862850000</Phone>
      <DatePrepared>2013-10-07</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2012</TaxYear>
    <BuildTS>2016-02-25 16:41:14Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="5">
    <IRS990EZ documentId="990EZ" softwareId="12000057" softwareVersion="12.18.605.2">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
      <GrossReceipts>23234</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>5455</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>1185</ProgramServiceRevenue>
      <MembershipDues>16550</MembershipDues>
      <InvestmentIncome>44</InvestmentIncome>
      <TotalRevenue>23234</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>12392</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>395</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>1314</PrintingPublicationsPostage>
      <OtherExpensesTotal>12955</OtherExpensesTotal>
      <TotalExpenses>27056</TotalExpenses>
      <ExcessOrDeficitForYear>-3822</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>70649</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>66827</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>70649</BOY>
        <EOY>66827</EOY>
      </CashSavingsAndInvestments>
      <TotalAssets>
        <BOY>70649</BOY>
        <EOY>66827</EOY>
      </TotalAssets>
      <NetAssetsOrFundBalances>
        <BOY>70649</BOY>
        <EOY>66827</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO SIMULATE, FOSTER AND PROMOTE KNOWLEDGE</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>DONATIONS FOR BROAD BASED LOCAL, STATE, NATIONAL EFFORTS IN EDUCATION, CONSERVATION, PRESERVING ENVIRONMENTS AND BEAUTIFICATION</DescriptionProgramServiceAccom>
      </ProgramServiceAccomplishment>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HENRIETTA FRIDHOLM</PersonName>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEAN HULL</PersonName>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MAURA CAMPBELL</PersonName>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARY ANNE PETZ</PersonName>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>HOLLI BIRGBAUER</PersonName>
        <Title>RECORDING SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LAURA HUEBNER</PersonName>
        <Title>ASST. REC. SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JENNIFER PADDOCK</PersonName>
        <Title>CORRES. SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARY FARLEY</PersonName>
        <Title>ASST. CORRES. SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ELIZABETH OTTAWAY</PersonName>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ELIZABETH GRIFFITH</PersonName>
        <Title>ASST. TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>000.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>Elizabeth Ottaway</NamePerson>
        <AddressUS>
          <AddressLine1>9 Alger Pl</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3139091213</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <Form720Filed>false</Form720Filed>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool>false</OperatingSchool>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="12000057" softwareVersion="12.18.605.2">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <PublicSupportTotal170>0</PublicSupportTotal170>
      <PublicSupportPertcentage170>0.00000</PublicSupportPertcentage170>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus1Year>31266</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>22005</CurrentTaxYear>
        <Total>53271</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus1Year>13905</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1185</CurrentTaxYear>
        <Total>15090</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus1Year>45171</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23190</CurrentTaxYear>
        <Total>68361</Total>
      </Total509>
      <PublicSupportTotal509>68361</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus1Year>78</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>44</CurrentTaxYear>
        <Total>122</Total>
      </GrossInvestmentIncome509>
      <Post1975UBTI>
        <Total>0</Total>
      </Post1975UBTI>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus1Year>78</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>44</CurrentTaxYear>
        <Total>122</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <Total>0</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <Total>0</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus1Year>45249</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>23234</CurrentTaxYear>
        <Total>68483</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99820</PublicSupportPercentage509>
      <InvestmentIncomePercentage>0.00180</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="12000057" softwareVersion="12.18.605.2">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O" softwareId="12000057" softwareVersion="12.18.605.2">
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 10, Grants Paid Activity GCA Annual Meeting/Dues, Grantee Garden Club of America 14 East 60th St. 3rd Floor New York NY 10022, Cash Grant 8,463, Relationship</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Bank Fees 66</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses FASG 400</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Miscellaneous 122</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Awards 324</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Business Registration Fees 20</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Subscriptions 348</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Programs 1,580</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Trial Garden 360</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Workshop Expenses 2,316</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses Zone X 714</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses 2013 Flower Show Room Deposits 2,225</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses GCM Centennial Celebration 2,225</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Explanation>Form 990-EZ, Part I, Line 16, Other Expenses GCM Centennial Tree 1,750</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <CompensationExplanation documentId="990EZ:44" softwareId="12000057" softwareVersion="12.18.605.2"></CompensationExplanation>
  </ReturnData>
</Return>