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    <Timestamp>2012-07-19T14:29:10-04:00</Timestamp>
    <TaxPeriodEndDate>2012-05-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>John M Rickel CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>PO Box 36200</AddressLine1>
        <City>Grosse Pointe</City>
        <State>MI</State>
        <ZIPCode>48236</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-06-01</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</City>
        <State>MI</State>
        <ZIPCode>482360200</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>HENRIETTA FRIDHOLM</Name>
      <Title>VICE PRESIDENT</Title>
      <DateSigned>2012-07-13</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>John M Rickel</Name>
      <Phone>5862850000</Phone>
      <DatePrepared>2012-07-19</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="990EZ">
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <Organization501c3 referenceDocumentId="990A">X</Organization501c3>
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      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>28516</ContributionsGiftsGrantsEtc>
      <ProgramServiceRevenue>692</ProgramServiceRevenue>
      <MembershipDues>16655</MembershipDues>
      <InvestmentIncome>78</InvestmentIncome>
      <TotalRevenue>45941</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>32074</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>395</FeesAndOthPymtToIndContractors>
      <PrintingPublicationsPostage>750</PrintingPublicationsPostage>
      <OtherExpensesTotal>8417</OtherExpensesTotal>
      <TotalExpenses>41636</TotalExpenses>
      <ExcessOrDeficitForYear>4305</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>61412</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>4932</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>70649</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>61412</BOY>
        <EOY>70649</EOY>
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      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <TotalAssets>
        <BOY>61412</BOY>
        <EOY>70649</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <NetAssetsOrFundBalances>
        <BOY>61412</BOY>
        <EOY>70649</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO SIMULATE FOSTER AND PROMOTE KNOWLEDG</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>DONATIONS FOR BROAD BASED LOCAL STATE NATIONAL EFFORTS IN EDUCATION CONSERVATION PRESERVING ENVIRONMENTS AND BEAUTIFICATION</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>0</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
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        <AddressUS>
          <AddressLine1>39 WESTWIND</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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      <OfficerDirectorTrusteeKeyEmpl>
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        <AddressUS>
          <AddressLine1>15840 LAKEVIEW COURT</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
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        <Title>VICE PRESIDENT</Title>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>NANCY NICHOLSON</PersonName>
        <AddressUS>
          <AddressLine1>26 RENAUD RD</AddressLine1>
          <City>GROSSE POINTE SHORES</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>PATSY GOTFREDSON</PersonName>
        <AddressUS>
          <AddressLine1>125 MERRIWEATHER</AddressLine1>
          <City>GROSSE POINTE FARMS</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CONNIE WATERMAN</PersonName>
        <AddressUS>
          <AddressLine1>1048 HARVARD ROAD</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
        </AddressUS>
        <Title>RECORDING SECRE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LAURA HUEBNER</PersonName>
        <AddressUS>
          <AddressLine1>341 LAKELAND AVE</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
        </AddressUS>
        <Title>ASS REC SECRETA</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARY FARLEY</PersonName>
        <AddressUS>
          <AddressLine1>10 RATHBONE</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
        </AddressUS>
        <Title>CORRESP SECRETA</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JANNIFER PADDOCK</PersonName>
        <AddressUS>
          <AddressLine1>341 TOURAINE RD</AddressLine1>
          <City>GROSSE POINTE FARMS</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
        </AddressUS>
        <Title>ASS CORRESP SEC</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
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        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ANNE RAHM</PersonName>
        <AddressUS>
          <AddressLine1>120 MEADOW LANE</AddressLine1>
          <City>GROSSE POINTE FARM</City>
          <State>MI</State>
          <ZIPCode>48236</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ELIZABETH GRIFFIN</PersonName>
        <AddressUS>
          <AddressLine1>515 WASHINGTON</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
        </AddressUS>
        <Title>ASSISTANT TREAS</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>false</EngagedInExcessBenefitTrans>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ANNE P RAHM</NamePerson>
        <AddressUS>
          <AddressLine1>17154 Kercheval</AddressLine1>
          <City>Grosse Pointe</City>
          <State>MI</State>
          <ZIPCode>48230</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3138080717</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>false</EngageInLobbyingActivities>
      <OperatingSchool referenceDocumentId="990E">false</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>false</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>true</FiledScheduleA>
    </IRS990EZ>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
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        <CurrentTaxYear>31266</CurrentTaxYear>
        <Total>56321</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus1Year>604</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>13905</CurrentTaxYear>
        <Total>14509</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus1Year>25659</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>45171</CurrentTaxYear>
        <Total>70830</Total>
      </Total509>
      <PublicSupportTotal509>70830</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYear>78</CurrentTaxYear>
        <Total>78</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYear>78</CurrentTaxYear>
        <Total>78</Total>
      </InvestmentIncomeAndUBTI>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>0</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus2Years>0</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>25659</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>45249</CurrentTaxYear>
        <Total>70908</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.99890</PublicSupportPercentage509>
      <PriorYearSupportPercentage>1.00000</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.00110</InvestmentIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. List of grants and similar amounts paid (Part I, line 10)</Identifier>
        <Explanation>Activity GCM CENTENNIAL FLOWER SHOW Grantee GARDEN CLUB OF AMERICA Address 14 EAST 60TH ST 3RD FLOOR New York NY 10022 Amount 1294 Activity GCM CENTENNIAL CELEBRATION Grantee GARDEN CLUB OF AMERICA Address 14 EAST 60TH ST 3RD FLOOR New York NY 10022 Amount 28642 Activity GCM ANNUAL MEETINGDUES Grantee GARDEN CLUB OF AMERICA Address 14 EAST 60TH ST 3RD FLOOR New York NY 10022 Amount 933 Activity MCG DUES Grantee MICHIGAN GARDEN CLUBS Amount 1205</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>Description Amount BANK FEES 33 FASG 750 WAFA 750 SHIRLEY MENEICE 750 WEBSITE 423 MISCELLANEOUS 28 VISITING GARDENS 1773 HANDBOOKS 232 AWARDS 326 MEMBERSHIP COMMITTEE 85 NEWSLETTER 202 PROGRAMS 2325 RENT 110 TRIAL GARDEN 500 ZONE X 350</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Other changes in net assets or fund balances (Part I, line 20)</Identifier>
        <Explanation>Description Amount ENDOWEMENT 5035 RECONCILIATION ADJUSTMENT 103</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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