2013-11-12T15:09:17-06:00 2012-12-31 381357951 PLANTE & MORAN PLLC 750 TRADE CENTRE WAY STE 300 PORTAGE MI 49002 990 2012-01-01 386095283 THE COMMUNITY FOUNDATION OF THE HOLLAND/ZEELAND AREA INC COMM 6163966590 85 EAST 8TH STREET SUITE 110 HOLLAND MI 49423 JANET DEYOUNG 6163966590 2013-11-07 1 CAROL LALONDE CPA P00181637 2695674500 2012 2016-03-07 17:11:31Z ANN QUERY 85 EAST 8TH STREET SUITE 110 HOLLAND MI 49423 12983629 0 X WWW.CFHZ.ORG X 1951 MI TO CREATE LASTING POSITIVE CHANGE. WE WORK TO BUILD A PERMANENT COMMUNITY ENDOWMENT THAT SUPPORTS HIGH IMPACT CHARITABLE PROJECTS, TO HELP DONORS ACHIEVE THEIR CHARITABLE GOALS, AND TO LEAD AND PARTNER IN COMMUNITY LEVEL INITIATIVES. 19 19 9 43 -1165 -1165 5377014 8524432 0 0 579487 383609 -14941 -8474 5941560 8899567 4337610 4037907 0 0 334422 365139 0 0 192020 589317 939518 5261349 5342564 680211 3557003 41329077 48409622 1102623 1040106 40226454 47369516 X OUR MISSION IS TO MAKE THE GREATER HOLLAND/ZEELAND AREA A BETTER PLACE IN WHICH TO LIVE AND WORK BY ENHANCING THE QUALITY OF LIFE FOR ALL ITS CITIZENS. WE ACHIEVE THIS BY: MAINTAINING AN ORGANIZATION THROUGH WHICH OUR COMMUNITIES CAN BUILD PERMANENT ENDOWMENTS THAT WILL SERVE THE COMMUNITIES, AND DO SO EFFICIENTLY, WITH MAXIMUM TAX BENEFITS TO THE DONOR; PROVIDING PROFESSIONAL MANAGEMENT OF THESE FUNDS TO PROTECT AND ENHANCE THE PRINCIPAL WHILE MAXIMIZING INCOME; AND USING THIS INCOME TO MEET NEEDS AND ENHANCE THE QUALITY OF LIFE IN WAYS THAT ARE COMPATIBLE WITH THE WISHES OF THE DONOR AND THE GOALS OF THE COMMUNITY FOUNDATION. OUR AREAS OF INTEREST ARE EDUCATION, THE ARTS, HEALTH, SOCIAL SERVICES, ENVIRONMENT, RECREATION, COMMUNITY DEVELOPMENT, AND THE NEEDS OF THE YOUTH AND THE ELDERLY. WE FOCUS OUR GRANTS ON CAPITAL PROJECTS AND NEW, CREATIVE ENDEAVORS. 1 0 4798013 4037907 THE FOUNDATION IS DEDICATED TO ENHANCING THE SPIRIT OF COMMUNITY AND THE QUALITY OF LIFE FOR ALL RESIDENTS OF HOLLAND, ZEELAND AND THE SURROUNDING COMMUNITIES. WE ACHIEVE THIS THROUGH THE GENERATION AND STEWARDSHIP OF PERMANENTLY ENDOWED FUNDS FROM A BROAD DONOR BASE AND PROACTIVELY FUND NON-PROFIT ORGANIZATION PROGRAMS THAT ADDRESS CHANGING COMMUNITY NEEDS IN THE AREAS OF HEALTH, EDUCATION, ARTS & CULTURE, SOCIAL WELFARE, ENVIRONMENT, DIVERSITY, COMMUNITY AND ECONOMIC DEVELOPMENT, YOUTH AND THE ELDERLY. 4798013 1 1 0 0 0 1 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 19 0 1 9 1 1 1 1 CJ 0 0 0 1 1 1 2 0 0 0 0 0 0 X 19 19 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MI X RANDY THELEN 6163966590 85 EAST 8TH STREET SUITE 110 HOLLAND MI 49423 ANN QUERY 8.00 X X 0 0 0 SUSAN DEN HERDER 4.00 X X 0 0 0 RANDY THELEN 3.00 X X 0 0 0 JUANITA BOCANEGRA 3.00 X X 0 0 0 MATTHEW LEPARD 1.00 X 0 0 0 TAIYOH AFRIK 1.00 X 0 0 0 CHAR AMANTE 1.00 X 0 0 0 THUN CHAMPASSAK 1.00 X 0 0 0 LORI BUSH 3.00 X 0 0 0 JOHN DONNELLY JR 1.00 X 0 0 0 ELEANOR LOPEZ 1.00 X 0 0 0 JOHN MARQUIS 0.30 X 0 0 0 RITU MATHUR 1.00 X 0 0 0 HANNES MEYERS JR 1.00 X 0 0 0 DEB CLARK-MILLER 2.50 X 0 0 0 NANCY MILLER 1.00 X 0 0 0 P HAANS MULDER 2.00 X 0 0 0 JANE PATTERSON 1.00 X 0 0 0 JUDITH SMITH 2.00 X 0 0 0 SCOTT SPOELHOF 1.00 X 0 0 0 DAN ZWIER 1.00 X 0 0 0 DUSTIN TRAN 0.50 X 0 0 0 JANET DEYOUNG 50.00 X X 80381 0 12682 80381 0 12682 0 0 0 0 0 53580 8470852 2845249 8524432 414531 -1165 415696 4029570 4060492 -30922 -30922 -30922 15096 53580 23570 -8474 -8474 8899567 0 -1165 376300 3639721 3639721 398186 398186 93064 27919 18613 46532 217775 46337 85000 86438 8864 2117 2955 3792 22715 5423 7566 9726 22721 5432 7579 9710 2750 2750 16638 16638 3722 3722 26786 15581 5500 5705 8834 1638 3851 3345 13871 3753 6707 3411 30574 9172 15287 6115 6128 919 1532 3677 28270 9420 7349 11501 7541 7541 6911 6911 PROGRAMS 720964 592709 128255 ANNUAL REPORT 12805 12805 MEMBERSHIPS 6963 348 5919 696 FACILITY RELOCATION EXP 3699 3699 43062 39338 2352 1372 5342564 4798013 352531 192020 100 100 1684080 3506515 133275 1618229 1069293 829839 858348 139819 31070 718529 38405862 41729427 5397 6983 41329077 48409622 4317 8522 945360 913030 152946 118554 1102623 1040106 X 39283163 45134884 943291 2234632 40226454 47369516 41329077 48409622 X 3557003 3611430 -25371 X X 0 1 X 1 0 X 7564929 2854681 3907076 5377014 8524432 28228132 7564929 2854681 3907076 5377014 8524432 28228132 7171708 21056424 574617 779081 63690 480420 415696 2313504 39188 32331 47856 7500 15096 141971 30683607 0.68620 0.70070 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 93 377 3182453 5689637 1572793 2568632 9868206 42814106 1 1 4938665 640613 507706 376498 20000 5690486 4854575 451248 -171082 229085 -33009 4938665 4541127 170349 307999 164900 4854575 3908713 186457 714046 231068 37021 4541127 5403132 225731 -1524756 195394 3908713 1.00000 0 0 695000 695000 163348 139819 23529 718529 ANNUITIES PAYABLE 118554 118554 X 11795120 3611430 111 -25371 3586170 8208950 690617 690617 8899567 5062343 111 23570 23681 5038662 303902 303902 5342564 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: ENDOWMENTS HELD BY THE FOUNDATION ARE REPORTED IN ACCORDANCE WITH FASB ASC 958 AND ARE CONSISTENT WITH THE AUDITED FINANCIAL STATEMENTS. ALL ENDOWMENTS REPORTED ARE BOARD-DESIGNATED, OR QUASI-ENDOWMENTS, AS DEFINED WITHIN THE IRS FORM INSTRUCTIONS. THE AMOUNTS REPORTED IN PART V INCLUDE ALL FUNDS OVER WHICH THE FOUNDATION ITSELF IMPOSES RESTRICTIONS ON THEIR USE. ON PRIOR YEARS' FORM 990S, THE AMOUNT REPORTED AS ENDOWMENTS REFLECTED A MAJORITY OF THE UNRESTRICTED NET ASSETS OF THE ORGANIZATION. IN 2011, THE NET ASSET CLASSIFICATIONS HAVE BEEN REVISED TO ONLY INCLUDE QUASI ENDOWMENT UNRESTRICTED FUNDS DESIGNATED AS SUCH BY THE BOARD OF TRUSTEES. WITH THE INTENT OF CONSISTENCY AND PROPER REPORTING, THE FOUNDATION HAS RESTATED ALL PRIOR YEARS OF ENDOWMENT INFORMATION IN SCHEDULE D, PART V. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RULED THAT THE FOUNDATION IS A PUBLIC CHARITY AND OPERATES AS A 501(C)(3), AS DESCRIBED IN SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. CONSEQUENTLY, THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAX AND CERTAIN EXCISE TAXES IMPOSED ON PRIVATE FOUNDATIONS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE FOUNDATION AND RECOGNIZE A TAX LIABILITY IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE IRS OR OTHER APPLICABLE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE FOUNDATION AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2012 AND 2011, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO DECEMBER 31, 2009. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -25,371. PART XI, LINE 4B - OTHER ADJUSTMENTS: AGENCY REVENUE 714,187. SPECIAL EVENT EXPENSES -23,570. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 23,570. PART XII, LINE 4B - OTHER ADJUSTMENTS: AGENCY EXPENSES 303,902. FALL EVENT - SAIL AWAY 62280 53580 8700 2167 4875 8429 LUNCHEON 6396 6396 533 7566 68676 53580 15096 2700 4875 15995 23570 -8474 1 20TH JUDICIAL CIRCUIT COURT - OTTAWA COUNTY 414 WASHINGTON STREET GRAND HAVEN MI 49417 386004883 GOV'T. 10000 LEGAL SELF HELP CENTER HOLLAND ACLU FUND OF MICHIGAN 2966 WOODWARD AVE DETROIT MI 48201 237243421 501(C)(3) 50000 UNRESTRICTED SUPPORT AMERICAN RED CROSS OF OTTAWA COUNTY 270 JAMES ST HOLLAND MI 49424 530196605 501(C)(3) 5850 OTTO VANDERVELDE FUND BENJAMIN'S HOPE 15468 RILEY ST HOLLAND MI 49424 743153382 501(C)(3) 105900 CAPITAL CAMPAIGN BETHANY CHRISTIAN SERVICES 12048 JAMES STREET HOLLAND MI 49424 383542119 501(C)(3) 6100 BIKERS FOR BETHANY BIG BROTHERS BIG SISTERS OF THE LAKESHORE 4265 GRAND HAVEN RD STE 201 MUSKEGON MI 49441 381918631 501(C)(3) 5000 COMMUNITY-BASED MATCH PROGRAM BOYS & GIRLS CLUB OF GREATER HOLLAND 435 VAN RAALTE AVE HOLLAND MI 49423 382756671 501(C)(3) 17100 NORTHSIDE CLUB CASA-CHILDREN'S AFTER SCHOOL ACHIEVEMENT PO BOX 9000 HOLLAND MI 49422 381381271 501(C)(3) 11500 UNRESTRICTED SUPPORT CENTER FOR MICHIGAN THE 4100 N DIXBORO RD ANN ARBOR MI 48105 320167398 501(C)(3) 20000 UNRESTRICTED SUPPORT CENTER FOR WOMEN IN TRANSITION 411 BUTTERNUT HOLLAND MI 49424 382181204 501(C)(3) 27177 UNRESTRICTED SUPPORT CENTRAL AVENUE CHRISTIAN REFORMED CHURCH 259 CENTRAL AVENUE HOLLAND MI 49423 381387126 501(C)(3) 10000 MFFM FUND CHRIST MEMORIAL CHURCH 595 GRAAFSCHAP ROAD HOLLAND MI 49423 386032818 501(C)(3) 16100 UNRESTRICTED SUPPORT CITY ON A HILL MINISTRIES 100 PINE STREET ZEELAND MI 49464 203901260 501(C)(3) 10500 HEALTH CLINIC COMMUNITY ACTION HOUSE 345 WEST 14TH STREET HOLLAND MI 49423 237120670 501(C)(3) 60860 UNRESTRICTED SUPPORT COUNCIL OF MICHIGAN FOUNDATIONS ONE S HARBOR DR STE 3 GRAND HAVEN MI 49417 386263347 501(C)(3) 6300 PHILANTHROPY SUPPORT CULVER EDUCATIONAL FOUNDATION 1300 ACADEMY ROAD 153 CULVER IN 46511 350868071 501(C)(3) 15000 ANNUAL FUND CLASS OF '66 ESCAPE YFGK 202 EAST 32ND STREET HOLLAND MI 49423 453015164 501(C)(3) 7700 ALTERNATIVE SUSPENSION PROGRAM EVERGREEN COMMONS SENIOR CENTER 480 STATE STREET HOLLAND MI 49423 382526940 501(C)(3) 28234 GENERAL FUND FAMILY HOPE FOUNDATION 7086 8TH AVENUE JENISON MI 49428 264505914 501(C)(3) 10850 UNRESTRICTED SUPPORT FAMILY LIFE MINISTRIES 300 SOUTH STATE ST STE 13 ZEELAND MI 49464 383234306 501(C)(3) 5000 COUNSELING SERVICES SCHOLARSHIPS FIRST REFORMED CHURCH 148 E CENTRAL AVE ZEELAND MI 49464 381505635 501(C)(3) 95500 UNRESTRICTED SUPPORT FRIENDS OF CASA OTTAWA COUNTY 100 PINE ST STE 293 ZEELAND MI 49464 270849895 501(C)(3) 7000 LULLABY FUND GIRL SCOUTS OF MICHIGAN SHORE TO SHORE 3275 WALKER AVE NW GRAND RAPIDS MI 49544 381366924 501(C)(3) 7950 UNRESTRICTED SUPPORT GOOD SAMARITAN MINISTRIES 513 EAST 8TH STREET SUITE 25 HOLLAND MI 49423 381887347 501(C)(3) 61754 UNRESTRICTED SUPPORT GRAND RAPIDS SYMPHONY 300 OTTAWA AVE NW STE 100 GRAND RAPIDS MI 49502 386005447 501(C)(3) 6000 UNRESTRICTED SUPPORT GRAND VALLEY STATE UNIVERSITY 301 MICHIGAN ST NE STE 100 GRAND RAPIDS MI 49503 381684280 501(C)(3) 14859 NONPROFIT BOARD CERTIFICATION PILOT PROGRAM - JUNE 2012 GREATER OTTAWA COUNTY UNITED WAY PO BOX 1349 HOLLAND MI 49422 383522782 501(C)(3) 31500 LAKESHORE NONPROFIT ALLIANCE - MODEL COMMUNITIES INITIATIVE - NONPROFIT SECTOR HARBOR HUMANE SOCIETY 14345 BAGLEY WEST OLIVE MI 49460 381623660 501(C)(3) 7400 UNRESTRICTED SUPPORT HEIGHTS OF HOPE 995 EAST 8TH STREET HOLLAND MI 49423 200123010 501(C)(3) 5500 WHOA! SUMMER HEALTH AND FITNESS PROGRAM HOLLAND ALANO ASSOCIATION 201 E 39TH STREET HOLLAND MI 49423 382656590 501(C)(3) 8500 BARRIER FREE ACCESS DOOR HOLLAND AREA ARTS COUNCIL 150 EAST 8TH STREET HOLLAND MI 49423 382420156 501(C)(3) 15987 MICHIGAN ART EXHIBITION HOLLAND CHRISTIAN SCHOOLS 956 OTTAWA AVENUE HOLLAND MI 49423 381416520 501(C)(3) 15500 SPENDING POLICY DISTRIBUTION HOLLAND FREE HEALTH CLINIC 99 W 26TH STREET HOLLAND MI 49423 300072620 501(C)(3) 11000 DIABETIC SUPPORT AND EDUCATION SERVICES HOLLAND HARBOR LIGHTHOUSE 114 MAIDSTONE CT NE GRAND RAPIDS MI 49546 387396083 501(C)(3) 7250 LIGHTHOUSE PAINTING, REPAIRS, & PHOTO SIGN HOLLAND HISTORICAL TRUST 31 W 10TH ST HOLLAND MI 49423 381692502 501(C)(3) 15050 PROGRAM SUPPORT HOLLAND HOSPITAL FOUNDATION 602 MICHIGAN AVE HOLLAND MI 49423 382800065 501(C)(3) 25375 SCHOOL NURSING PROGRAM HOLLAND PUBLIC SCHOOLS PTO EDUCATIONAL TRUST 282 W 30TH STREET HOLLAND MI 49423 200154989 501(C)(3) 7469 SPENDING POLICY DISTRIBUTION HOLLAND RESCUE MISSION 356 FAIRBANKS AVE HOLLAND MI 49423 381734763 501(C)(3) 7850 UNRESTRICTED SUPPORT HOLLAND ROTARY CHARITIES 355 SETTLERS ROAD HOLLAND MI 49423 300025006 501(C)(3) 5000 ROTARY INTERACT HOLLAND SYMPHONY ORCHESTRA PO BOX 2685 HOLLAND MI 49422 382953082 501(C)(3) 6000 UNRESTRICTED SUPPORT HOMECOR 151 CENTRAL AVENUE STE 280 HOLLAND MI 49423 383281993 501(C)(3) 6000 UNRESTRICTED SUPPORT HOPE COLLEGE PO BOX 9000 HOLLAND MI 49422 381381271 501(C)(3) 19750 UNRESTRICTED SUPPORT HOSPICE OF HOLLAND 270 HOOVER BLVD HOLLAND MI 49423 382355709 501(C)(3) 61421 UNRESTRICTED SUPPORT INNOCADEMY PARENT ORGANIZATION 175 W ROOSEVELT ZEELAND MI 49464 273257363 501(C)(3) 100000 UNRESTRICTED SUPPORT INTERCARE COMMUNITY HEALTH NETWORK INC 50 INDUSTRIAL PARK DRIVE BANGOR MI 49013 382009364 501(C)(3) 7500 MAMMOGRAM VOUCHER PROGRAM LAKESHORE ADVANTAGE 201 WEST WASHINGTON STE 410 ZEELAND MI 49464 061708014 501(C)6 190000 JOB CREATION PROGRAMMING LAKESHORE ETHNIC DIVERSITY ALLIANCE PO BOX 2945 HOLLAND MI 49422 383360686 501(C)(3) 34900 UNRESTRICTED SUPPORT LATIN AMERICANS UNITED FOR PROGRESS 96 W 15TH STREET STE 101 HOLLAND MI 49423 382099880 501(C)(3) 14092 UNRESTRICTED SUPPORT MACATAWA BAY JUNIOR ASSOCIATION PO BOX 189 MACATAWA MI 49434 382460525 501(C)(3) 60750 JUNIOR SAILING CENTER LEASE MACATAWA RESOURCE CENTER 665 136TH AVENUE STE 70 HOLLAND MI 49424 383543193 501(C)(3) 23623 ANNUAL FUND MAKE-A-WISH FOUNDATION OF MICHIGAN 2300 GENOA BUSINESS PARK DR STE 209 BRIGHTON MI 48114 382505812 501(C)(3) 15000 2012 GALA MICHIGAN STATE UNIVERSITY - ADVANCEMENT 38 ADMINISTRATION BLDG 196 CRESCENT RD EAST LANSING MI 48824 386005984 501(C)(3) 380099 SUPPORT FOR BIOECONOMY INSTITUTE R&D DIRECTOR NEWNORTH CENTER FOR DESIGN IN BUSINESS 62 E 8TH ST HOLLAND MI 49423 270440934 501(C)(3) 29455 UNRESTRICTED SUPPORT OAR INC PO BOX 1875 HOLLAND MI 49422 381984739 501(C)(3) 21400 ELECTRONIC MEDICAL RECORDS OTTAWA COUNTY HEALTH DEPARTMENT 12251 JAMES STREET HOLLAND MI 49424 386004883 GOV'T. 8000 DOUBLE UP FOOD BUCKS OUTDOOR DISCOVERY CENTER 4214 56TH STREET HOLLAND MI 49423 382461102 501(C)(3) 34925 PROGRAM SUPPORT PARK THEATRE FOUNDATION 96 W 15TH ST STE 106 HOLLAND MI 49423 383631936 501(C)(3) 15000 MATCHING DONATION PATHWAYS MI 412 CENTURY LANE HOLLAND MI 49423 382118103 501(C)(3) 11000 UNRESTRICTED SUPPORT READY FOR SCHOOL 100 E 8TH ST STE 240 HOLLAND MI 49423 274898652 501(C)(3) 860953 PROGRAM SUPPORT RENEW THERAPEUTIC RIDING CENTER 4271 60TH STREET HOLLAND MI 49423 371578949 501(C)(3) 7200 RENEW THERAPEUTIC RIDING FOR SPECIAL EDUCATION CLASSES RESTHAVEN CARE COMMUNITY 9 EAST 8TH STREET HOLLAND MI 49423 381387113 501(C)(3) 31800 MEMORIAL FUND RONALD MCDONALD HOUSE OF WESTERN MICHIGAN 1323 CEDAR STREET NE GRAND RAPIDS MI 49503 382781170 501(C)(3) 10000 MAKE ROOM IN YOUR HEART CAMPAIGN SAUGATUCK CENTER FOR THE ARTS PO BOX 940 SAUGATUCK MI 49453 383557693 501(C)(3) 6250 BUS FUNDING SECOND REFORMED CHURCH 225 EAST CENTRAL AVENUE ZEELAND MI 49464 381507304 501(C)(3) 26899 $5,000 TO GENERAL FUND, $2,500 TO ELM STREET HOUSE TALENT 2025 259 OTTAWA ST MUSKEGON MI 49442 270193853 501(C)(3) 5000 UNRESTRICTED SUPPORT TULIP TIME FESTIVAL 74 W 8TH STREET HOLLAND MI 49423 381266660 501(C)(3) 6356 PROGRAM SUPPORT TULIPANES LATINO ART & FILM FESTIVAL INC 657 E8TH STREET HOLLAND MI 49423 383590223 501(C)(3) 5000 FIESTA 2012 WATERFRONT FILM FESTIVAL PO BOX 387 SAUGATUCK MI 49453 383519201 501(C)(3) 5000 UNRESTRICTED SUPPORT WEST MICHIGAN CHARACTER COUNCIL INC 81 E 35TH ST HOLLAND MI 49423 383707667 501(C)(3) 5000 CARTOON CHARACTER EDUCATION INITIATIVE ZEELAND CHRISTIAN SCHOOL 334 W CENTRAL AVE ZEELAND MI 49464 381566660 501(C)(3) 27400 SPENDING POLICY DISTRIBUTION ZEELAND HISTORICAL SOCIETY BOX 165 ZEELAND MI 49464 382147423 501(C)(3) 7898 PROGRAM SUPPORT 70 1 SCHOLARSHIPS FOR STUDENTS ATTENDING POST-SECONDARY EDUCATIONAL INSTITUTIONS 168 398186 N/A N/A PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: SCHEDULE I, PART I, LINE 2: A LETTER ACCOMPANIES ALL GRANT AWARDS, INFORMING THE GRANTEE OF THE PURPOSE OF THE GRANT. GRANTEES ARE REQUIRED TO RETURN ANY GRANT FUNDS NOT EXPENDED FOR THE STATED PURPOSE. THE FOUNDATION REQUIRES A GRANT EVALUATION FORM TO BE COMPLETED BY ALL ORGANIZATIONS RECEIVING COMPETITIVE GRANTS. ONE OF THE QUESTIONS ON THE EVALUATION REQUIRES THE GRANTEE TO DESCRIBE THE USE OF THE GRANT FUNDS. THE DIRECTOR OF GRANTMAKING REVIEWS THE RESPONSES TO BE SURE IT WAS CONSISTENT WITH THE ORIGINAL GRANT PURPOSE. SCHOLARSHIP AWARDS ARE ISSUED DIRECTLY TO THE EDUCATIONAL INSTITUTION FOR CREDIT TO THE STUDENT'S ACCOUNTS. ANY DOLLARS NOT USED FOR THE STATED PURPOSE OR STUDENT ARE RETURNED BY THE SCHOOLS. X 24 2120238 FMV X 2 550011 FMV X 1 175000 FMV 0 1 1 THIRD PARTY USE: PART I, LINE 32B: STOCK BROKERS ASSISTED WITH THE SALE OF PUBLICLY TRADED SECURITIES. NEW PROGRAM SERVICES FORM 990, PART III, LINE 2 IN 2012 CFHZ SPONSORED TWO NONPROFIT BOARD CERTIFICATION PROGRAMS FOR AREA RESIDENTS SERVING OR PLANNING TO SERVE ON A BOARD OF A LOCAL NONPROFIT ORGANIZATION. THE PROGRAM WAS HELD AT THE GRAND VALLEY UNIVERSITY MEIJER CAMPUS IN HOLLAND AND OFFERED GUIDANCE AND GUIDELINES FOR EFFECTIVE AND EFFICIENT BOARD SERVICE. PARTICIPANTS COMPLETING THE FOUR HOUR TRAINING, LED BY THE JOHNSON CENTER FOR PHILANTHROPY, RECEIVED A CERTIFICATE IN NONPROFIT BOARD LEADERSHIP. SPONSORING THIS PROGRAM NOT ONLY BUILDS CAPACITY AND ENTHUSIASM FOR BOARD SERVICE, BUT HELPS GROW AND DIVERSIFY THE POOL OF COMMUNITY MEMBERS WHO FEEL COMFORTABLE AND PREPARED TO SERVE AS BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 2 RANDY THELEN AND ANN QUERY HAVE A BUSINESS RELATIONSHIP. HAANS MULDER AND THUN CHAMPASSAK HAVE A BUSINESS RELATIONSHIP. MATTHEW LEPARD AND RANDY THELEN HAVE A BUSINESS RELATIONSHIP. NANCY MILLER AND SUE DEN HERDER HAVE A FAMILY RELATIONSHIP. THE BOARD HAS REVIEWED THE RELATIONSHIPS DESCRIBED ABOVE AND HAS DETERMINED THAT ALL VOTING MEMBERS STILL QUALIFY AS BEING INDEPENDENT. FORM 990, PART VI, SECTION A, LINE 6 DONORS WHO CONTRIBUTE $50 OR MORE ARE CONSIDERED TO BE "MEMBERS". FORM 990, PART VI, SECTION A, LINE 7A DONORS WHO CONTRIBUTE $50 OR MORE ARE CONSIDERED TO BE "MEMBERS" AND ARE INVITED TO VOTE IN THE ELECTION OF THE GOVERNING BOARD AT THE ANNUAL MEETING HELD IN THE SPRING OF EACH YEAR. OTHERWISE, SUCH "MEMBERS" HAVE NO GOVERNING AUTHORITY. FORM 990, PART VI, SECTION B, LINE 11 A DRAFT COPY OF FORM 990 WITH SUPPORTING SCHEDULES WAS PERSONALLY PRESENTED BY THE AUDITORS TO THE AUDIT COMMITTEE FOR THEIR EDITS AND QUESTIONS. ON BEHALF OF THE AUDIT COMMITTEE, THE CO-CHAIR E-MAILED TO THE FULL BOARD (ALL OFFICERS AND TRUSTEES/DIRECTORS) A FINAL DRAFT OF THE 990 AND SUPPORTING SCHEDULES, WITH A MOTION TO APPROVE THE FORM 990 FOR FILING AS PRESENTED. MOTION TO APPROVE THE FINAL 990 WAS PASSED WITH NO OBJECTIONS RECEIVED. FORM 990, PART VI, SECTION B, LINE 12C THE COMMUNITY FOUNDATION STRIVES TO MAINTAIN THE HIGHEST ETHICAL STANDARDS IN ALL POLICIES, PROCEDURES AND PROGRAMS AND TO AVOID ANY CONFLICTS OF INTEREST. EACH TRUSTEE, OFFICER, MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS AND EMPLOYEES, ANNUALLY SIGNS A STATEMENT, WHICH AFFIRMS THAT SUCH PERSON 1)HAS RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, 2) HAS READ AND UNDERSTANDS THE POLICY, 3) HAS AGREED TO COMPLY WITH THE POLICY, AND 4) UNDERSTANDS THAT THE FOUNDATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES IN CONNECTION WITH ANY DIRECT OR INDIRECT FINANCIAL INTEREST OR DUALITY OF INTEREST. AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF HIS/HER FINANCIAL INTEREST OR AFFILIATION AND ALL MATERIAL FACTS TO THE TRUSTEES AND MEMBERS OF COMMITTEE WITH BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE MAY BE REQUESTED TO LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. FORM 990, PART VI, SECTION B, LINE 15 PURPOSE OVER AND ABOVE ANY LEGAL REQUIREMENT OR PUBLIC SCRUTINY, AS GOOD STEWARDS OF PHILANTHROPIC RESOURCES, THE FOUNDATION WOULD LIKE TO GO THE EXTRA MILE TO BE CERTAIN THAT LEVELS OF COMPENSATION ARE REASONABLE. REASONABLE IS GENERALLY DEFINED AS WHAT SIMILAR PERSONS IN SIMILAR POSITIONS WITH SIMILAR DUTIES AT SIMILAR ORGANIZATIONS ARE PAID. PROCESS 1) EACH NOVEMBER, THE PRESIDENT/CEO WILL WRITE A SELF-ASSESSMENT OF HIS/HER ACHIEVEMENTS BASED ON THE PERFORMANCE GOALS SET FOR THE YEAR. THE ASSESSMENT SHOULD INCLUDE OBJECTIVES SET FOR THE PAST YEAR, ACCOMPLISHMENTS TOWARDS OBJECTIVES, DISCUSSION OR EXPLANATIONS OF UNMET OBJECTIVES, AND OTHER ITEMS NEEDED TO BE DISCUSSED. 2) THE CHAIR OF THE BOARD WILL SEND A MEMO BY EARLY DECEMBER TO ALL TRUSTEES ALONG WITH AN EVALUATION FORM AND A COPY OF THE SELF-ASSESSMENT. 3) TRUSTEES ARE ASKED TO COMPLETE AN EVALUATION FORM AND RETURN IT DIRECTLY TO THE BOARD CHAIR, ALONG WITH ANY COMMENTS OR RESPONSES ABOUT THE PRESIDENT'S PERFORMANCE OR SELF-ASSESSMENT BY MID-DECEMBER. 4) STAFF IS ALSO ASKED TO COMPLETE AN EVALUATION FORM AND MAIL DIRECT TO THE BOARD CHAIR BY MID-DECEMBER (STAFF IS NOT PROVIDED A COPY OF THE SELF-ASSESSMENT). 5) THE BOARD CHAIR WILL COLLECT AND CONDENSE THE EVALUATION INTO A SUMMARY FORM AND INCLUDE COMMENTS PROVIDED BY TRUSTEES AND STAFF. 6) THE EXECUTIVE COMMITTEE WILL SERVE AS THE COMPENSATION COMMITTEE (I.E. DISINTERESTED GOVERNING BOARD) AND WILL CONVENE, REVIEW THE PERFORMANCE SUMMARY AND AGREE ON POINTS TO COVER DURING THE REVIEW. 7) EXECUTIVE COMMITTEE WILL OBTAIN AND REFERENCE APPROPRIATE DATA AS TO COMPARABILITY PRIOR TO MAKING ITS SALARY DETERMINATION. RELEVANT DATA INCLUDES, BUT IS NOT LIMITED TO CURRENT COMPENSATION SURVEYS COMPILED BY INDEPENDENT SOURCES. FOR EXAMPLE, THE COUNCIL ON FOUNDATION'S GRANT MAKER'S SALARIED BENEFIT REPORTS (PUBLISHED ANNUALLY), CHARITABLE FORM 990'S ON GUIDESTAR, AND NONPROFIT SALARY SURVEYS. THE COMMITTEE WILL REVIEW COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGNANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS AND WILL THEN RECOMMEND SALARY ADJUSTMENTS OR BONUS PAYMENTS. 9) DOCUMENTATION MEETING MINUTES INCLUDE COMMITTEE MEMBERS IN ATTENDANCE AND THOSE THAT VOTED ON IT, BASIC TERMS OF THE CONTRACT AND THE DATE IT WAS APPROVED, THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED, AND ANY ACTIONS TAKEN WITH RESPECT TO CONSIDERATION OF THE TRANSACTION BY ANYONE WHO MAY HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE DECISION ON THE COMPENSATION. MEMBERS OF THE BOARD OF DIRECTORS ARE NOT COMPENSATED. THERE ARE NO OTHER EMPLOYEES MEETING THE DEFINITION OF A KEY EMPLOYEE. A FORMAL REVIEW OF ALL EMPLOYEES IS CONDUCTED BY THE PRESIDENT/CEO ANNUALLY. EMPLOYEES SUBMIT ORGANIZATIONAL GOALS WITHIN THEIR AREA OF RESPONSIBILITY AND PROGRESS TOWARDS STATED ACCOMPLISHMENT GOALS IN EACH OF THOSE AREAS IS DISCUSSED. AT YEAR-END EMPLOYEES CONDUCT A SELF-REVIEW IN THE AREAS OF JOB KNOWLEDGE, PROFESSIONALISM, EFFICIENCY AND ACCURACY, TEAMWORK AND INITIATIVE. THEN THE PRESIDENT/CEO MEETS WITH EMPLOYEES TO DISCUSS AREAS OF STRENGTH, WEAKNESS OR SUGGESTIONS FOR IMPROVEMENT. THE MOST RECENT YEAR THIS PROCESS WAS UNDERTAKEN WAS 2012. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AUDITED FINANCIAL STATEMENTS, FORM 990 (AND FORM 990-T, IF REQUIRED) ARE AVAILABLE ON THE FOUNDATION'S WEBSITE, ON GUIDESTAR AND UPON REQUEST. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF SPLIT-INTEREST AGREEMENTS -25,371. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.