West Michigan Horticultural Society Inc, Frederik Meijer Gardens in Grand Rapids, Michigan (MI)

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West Michigan Horticultural Society Inc, Frederik Meijer Gardens
Employer Identification Number (EIN)382394044
Name of OrganizationWest Michigan Horticultural Society Inc
Secondary NameFrederik Meijer Gardens
Address1000 E Beltline Ave Ne, Grand Rapids, MI 49525-5804
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Museum, zoo, planetarium, etc., Other scientific research activities
SubsectionEducational Organization
Ruling Date06/1982
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period09/2014
Assets$50,000,000 to greater
Income$10,000,000 to $49,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$222,128,300
Amount of Income$25,404,212
Form 990 Revenue Amount$23,665,325
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Garden Club, Horticultural Program


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Amount of income in 2014: $25,404,212
This organization: 

 $25,404,212
Other organizations performing similar types of work: 

 $82,614

Assets in 2014: $222,128,300
This organization: 

 $222,128,300
Other organizations performing similar types of work: 

 $187,279

Expenses in 2013: $15,753,207
This organization: 

 $15,753,207
Other organizations performing similar types of work: 

 $56,586

Income to expenses ratio in 2013: 1.6
West Michigan Horticultural Society Inc, Frederik Meijer Gardens: 

 1.6
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 84.7%
West Michigan Horticultural Society Inc, Frederik Meijer Gardens: 

 84.7%
Other organizations performing similar types of work: 

 63.9%

Number of employees in 2013: 176
West Michigan Horticultural Society Inc, Frederik Meijer Gardens: 

 176
Other organizations performing similar types of work: 

 1

Employees paid over $100,000 in 2013: 9.1%
This organization: 

 9.1%
Other organizations performing similar types of work: 

 0.0%

Grants share in income in 2013: 53.1%
This organization: 

 53.1%
Other organizations performing similar types of work: 

 21.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesYes
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?YesYes
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?YesYes
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?YesYes
Did the organization report an amount for other liabilities?NoYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?YesYes
Did the organization obtain separate, independent audited financial statements for the tax year?YesYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesYes
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?YesYes
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 10966771
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return237176
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesYesYes
Has it filed a Form 990-T for this year?YesYes
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?YesYes
Did the organization notify the donor of the value of the goods or services provided?YesYes
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$739,716$878,871
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$35,221$38,434
Total number of individuals who received more than $100,000 of reportable compensation from the organization55
Total number of independent contractors who received more than $100,000 of compensation from the organization511
Statement of Revenue
201120122013
Total revenue$17,035,368$33,482,440$20,017,249
Contributions, Gifts, Grants and Other Similar Amounts$8,412,563$24,363,844$10,633,998
Program Service Revenue$6,623,075$6,947,389$7,468,603
Musical Groups and Artists $2,195,648$2,548,905
Musical Groups and Artists $1,766,794$1,820,873
Musical Groups and Artists $1,545,733$1,578,672
532000$1,325,478$1,386,173
Musical Groups and Artists $113,736$133,980
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$21,227$21,194$31,973
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$103,438$103,438$103,438
Gross rents (Real / Personal)$103,438 / $0$103,438 / $0$103,438 / $0
Less: rental expenses (Real / Personal)$0 / $0$0 / $0$0 / $0
Rental income or (loss) (Real / Personal)$103,438 / $0$103,438 / $0$103,438 / $0
Net gain/loss from sales of assets other than inventory$-49,054$22,853$-274,048
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $0$0 / $39,804$0 / $24,015
Less: cost or other basis and sales expenses (Securities / Other)$49,054 / $0$0 / $16,951$0 / $298,063
Gain or (loss) (Securities / Other)$-49,054 / $0$0 / $22,853$0 / $-274,048
Net income/loss from fundraising events$-12,627$-16,830$6,233
Gross income from fundraising events$82,610$84,498$93,343
Less: direct expenses$95,237$101,328$87,110
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$1,916,669$2,024,832$2,028,619
Gross sales of inventory, less returns and allowances$3,010,183$3,128,602$3,171,421
Less: cost of goods sold$1,093,514$1,103,770$1,142,802
Miscellaneous Revenue$20,077$15,720$18,433
Musical Groups and Artists $15,720$18,433
All other revenue$0$0
Statement of Functional Expenses
201120122013
Total functional expenses$13,716,693$14,919,653$15,753,207
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$408,762$485,553$496,723
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$4,138,837$4,563,603$4,643,832
Pension plan accruals and contributions$112,805$159,904
Other employee benefits$537,330$627,200
Payroll taxes$386,856$409,305$421,343
Fees for services (non-employees)
Management$0$0
Legal$7,137$65,964
Accounting$21,227$36,444
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$377,079$431,200
Advertising and promotion$477,356$475,188
Office expenses$495,396$471,422
Information technology$0$0
Royalties$0$0
Occupancy$1,602,949$1,590,109
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$312,904$293,675
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$2,851,374$2,782,253
Insurance$0$0
Other expenses$14,068$119,811
Other expenses$1,810,667$2,182,435
Other expenses$475,906$513,539
Other expenses$160,089$197,778
Other expenses$204,905$244,387
Balance Sheet
201120122013
Total assets$164,494,720$198,972,702$209,641,145
Cash - non-interest-bearing$0$0
Savings and temporary cash investments$16,011,035$12,091,429
Pledges and grants receivable, net$13,470,727$8,910,743
Accounts receivable, net$62,652$54,297
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$221,101$330,015
Prepaid expenses and deferred charges$93,080$104,108
Land, buildings, and equipment: cost or other basis$45,496,554$48,350,196
Investments - publicly traded securities$0$6,551,988
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$123,617,553$133,248,369
Total liabilities$2,348,956$4,237,896$3,988,042
Accounts payable and accrued expenses$2,962,389$2,757,954
Grants payable$0$0
Deferred revenue$1,275,507$1,184,744
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0$0
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$45,344
Total net assets or fund balances$162,145,764$194,734,806$205,653,103
Unrestricted net assets$86,386,825$91,929,055
Temporarily restricted net assets$17,482,589$22,656,176
Permanently restricted net assets$90,865,392$91,067,872
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$23,066,388
Subtotal Support$58,998,700
Gifts, grants, contributions, and membership fees received$58,998,700
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$35,932,312
Total Support$60,235,710
Public Support$58,998,700
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$533,066
Net income from unrelated business activities, whether or not the business is regularly carried on$235,284
Other income. Do not include gain or loss from the sale of capital assets$468,660
Gross receipts from related activities, etc.$37,965,513
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$11,674,427$18,292,226$14,980,151$11,250,044$12,731,414$15,251,737$13,828,332$18,327,608
Contributions, gifts, grants, and similar amounts received$8,550,233$14,839,171$10,871,454$5,593,353$6,659,798$9,079,288$7,569,533$11,502,984
Contributions to donor advised funds$0$0
Direct public support$8,550,233$14,839,171$10,871,454$5,552,753$6,573,548$9,025,579$7,510,633$11,400,351
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$40,600$86,250$53,709$58,900$102,633
Program service revenue including government fees and contracts$1,217,834$1,503,228$2,012,917$2,428,039$2,571,347$2,491,868$2,532,017$3,430,172
Membership dues and assessments$709,658$771,331$642,565$1,122,342$1,258,087$1,274,009$1,530,880$1,586,124
Interest on savings and temporary cash investments$27,859$19,047$9,386$6,393$0$0$0$0
Dividends and interest from securities$0$0$0$0$0$0$0$0
Net rental income or (loss)$-18,939$91,536$98,755$812,931$888,917$693,904$397,692$-264,700
Gross rents$542,382$786,848$881,412$812,931$888,917$693,904$753,764$211,987
Less: rental expenses$561,321$695,312$782,657$0$0$0$356,072$476,687
Other investment income$0$0$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$-74,154$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$74,154$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$299,457$1,045,712$1,329,384$1,267,229$1,280,746$1,628,999$1,685,818$1,761,454
Gross sales of inventory, less returns and allowances$1,136,935$2,051,502$2,488,288$2,243,643$2,338,018$2,674,028$2,785,674$2,805,997
Less: cost of goods sold$837,478$1,005,790$1,158,904$976,414$1,057,272$1,045,029$1,099,856$1,044,543
Other revenue$962,479$22,201$15,690$19,757$72,519$83,669$112,392$311,574
Total expenses$6,306,461$7,009,986$8,425,548$10,119,035$11,235,206$11,823,729$10,828,901$11,690,731
Program services$4,296,548$5,282,373$6,762,841$8,327,339$9,699,639$10,300,204$9,466,397$9,897,248
Management and general$1,770,927$1,471,234$1,158,227$1,365,018$1,090,802$1,135,557$981,739$1,359,656
Fundraising$238,986$256,379$504,480$426,678$444,765$387,968$380,765$433,827
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$63,114,233$74,396,473$80,951,076$115,934,572$121,228,122$129,652,740$141,621,486$132,856,994
Excess or (deficit) for the year$5,367,966$11,282,240$6,554,603$1,131,009$1,496,208$3,428,008$2,999,431$6,636,877
Net assets or fund balances at beginning of year$42,125,603$63,114,233$74,396,473$80,951,076$115,934,572$121,228,122$129,652,740$141,621,486
Other changes in net assets or fund balances$15,620,664$0$0$33,852,487$3,797,342$4,996,610$8,969,315$-15,401,369
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$11,690,731$9,897,248$1,359,656$433,827
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$193,462$123,154$61,011$9,297
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$3,953,857$3,246,381$543,880$163,596
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$468,018$318,639$138,893$10,486
Payroll taxes$355,541$290,573$50,341$14,627
Professional fundraising fees$0$0$0$0
Accounting fees$0$0$0$0
Legal fees$0$0$0$0
Supplies$124,321$115,414$7,379$1,528
Telephone$0$0$0$0
Postage and shipping$109,620$92,957$4,688$11,975
Occupancy$0$0$0$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$229,013$193,953$165$34,895
Travel$0$0$0$0
Conferences, conventions, and meetings$107,256$61,877$20,762$24,617
Interest$0$0$0$0
Depreciation, depletion, etc.$2,301,949$2,196,980$94,840$10,129
Other expenses not covered above$3,847,694$3,257,320$437,697$152,677
Balance Sheets
20002001200220032004200520062007
Total assets$65,437,411$76,450,013$82,788,830$117,425,078$122,918,850$131,620,077$143,658,567$135,274,883
Cash - non-interest-bearing$0$0$0$0$0$0$0$0
Savings and temporary cash investments$1,327,594$1,269,175$1,550,199$822,300$709,732$1,101,373$2,141,697$4,162,753
Accounts receivable less allowance for doubtful accounts$649,023$848,682$890,357$805,984$919,534$913,855$970,684$1,193,185
Pledges receivable less allowance for doubtful accounts$1,023,809$5,559,969$666,030$706,010$518,306$2,546,402$3,095,931$3,507,683
Grants receivable$0$0$0$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$261,748$241,810$199,428$263,208$296,352$214,513$176,319$168,979
Prepaid expenses and deferred charges$22,317$182,673$243,396$340,979$405,462$416,236$414,719$173,070
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$12,599,666$11,245,290$16,108,015$69,929,402$76,472,026$58,754,457$67,723,772$81,497,275
Land, buildings, and equipment less accumulated depreciation$49,553,254$57,102,414$63,131,405$44,557,195$43,597,438$67,673,241$41,517,739$44,571,938
Other assets, including program-related investments$0$0$0$0$0$0$27,617,706$0
Total liabilities$2,323,178$2,053,540$1,837,754$1,490,506$1,690,728$1,967,337$2,037,081$2,417,889
Accounts payable and accrued expenses$1,115,827$1,332,880$1,099,767$615,034$595,656$940,112$978,105$1,549,148
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$0$0$0$531,001$549,801$702,225$908,976$868,741
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$985,247$507,000$102,884$150,000$325,000$325,000$150,000$0
Other liabilities$222,104$213,660$635,103$194,471$220,271$0$0$0
Total liabilities and net assets/fund balances$65,437,411$76,450,013$82,788,830$117,425,078$122,918,850$131,620,077$143,658,567$135,274,883
Total net assets or fund balances$63,114,233$74,396,473$80,951,076$115,934,572$121,228,122$129,652,740$141,621,486$132,856,994
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$11,674,427$18,292,226$14,980,151$11,250,044$12,731,414$15,251,737$13,828,332$18,327,608
Total revenue, gains, and other support per audited financial statements$13,147,380$19,993,327$16,921,712$25,330,775$17,586,028$21,293,376$24,253,575$4,447,469
Other expenses$1,472,953$1,701,101$1,941,561$14,080,731$4,854,614$6,041,639$10,425,243$1,521,230
Net unrealized gains on investments$0$0$0$13,104,317$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$1,472,953$1,701,101$1,941,561$976,414$4,854,614$6,041,639$10,425,243$1,521,230
Other revenue$0$0$0$0$0$0$0$15,401,369
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$15,401,369
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$6,306,461$7,009,986$8,425,548$10,119,035$11,235,206$11,823,729$10,828,901$11,690,731
Total expenses and losses per audited financial statements$7,779,414$8,711,087$10,367,109$11,095,449$12,292,478$12,868,758$12,284,829$13,211,961
Other revenue$1,472,953$1,701,101$1,941,561$976,414$1,057,272$1,045,029$1,455,928$1,521,230
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$1,472,953$1,701,101$1,941,561$976,414$1,057,272$1,045,029$1,455,928$1,521,230
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
1$125$0$0
40$193,461$11,917$13,317
1$200$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings31
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006135
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$597,170$254,947$5,972,507
Program service revenue
Program service revenue 1000000$000$0$2,344,246
Program service revenue 2000000$000$0$953,753
Program service revenue 3000000$000$0$132,173
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$1,586,124
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed propertyLessors of nonresidential buildings (except miniwarehouses)$-324,527Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$59,827$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventoryGift, novelty, and souvenir stores$805,24300$0$956,211
Other revenueGift, novelty, and souvenir stores$116,454Section 501(c)(3) organization - Income from an activity carried on primarily for the convenience of the organization's members, students, patients, visitors, officers, or employees (hospital parking lot or museum cafeteria, for example) (section 513(a)(2))$195,120$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
0000000000%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$104,764$8,245$0
$106,995$5,424$0
$104,337$0$0
$88,207$3,677$0
$80,876$6,798$0
Total number of other employees paid over $50,0005
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$9,088,943$10,491,568$17,567,555$21,254,952$10,514,721$12,578,601$14,416,737$13,950,744
Gifts, grants, and contributions received$6,605,241$8,550,233$14,839,171$15,765,393$5,547,373$6,847,502$7,046,871$6,523,462
Membership fees received$527,507$709,658$771,331$642,565$1,122,342$1,258,087$1,221,846$1,122,611
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$1,916,429$1,033,678$1,737,410$4,682,936$3,168,778$3,191,895$6,064,387$6,192,279
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$0$0$0$9,386$656,471$661,950$44,667$86,299
Net income from unrelated business activities not included above$39,766$197,999$219,643$138,982$0$546,648$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$0$0$0$15,690$19,757$72,519$38,966$26,093
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2008)
IncomeExpensesNet
Total$10,738,571$476,687$597,170
Gross receipts or sales less returns and allowances$11,113,481$0$0
Cost of goods sold$306,105$0$0
Gross profit$805,243$0$805,243
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$152,160$476,687$-324,527
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$116,454$0$116,454
Deductions Not Taken Elsewhere (for 2008)
Total deductions$559,955
Compensation of officers, directors, and trustees$0
Salaries and wages$331,212
Repairs and maintenance$3,831
Bad debts$0
Interest$0
Taxes and licenses$30,627
Charitable contributions$0
Depreciation$38,465
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$155,820
Unrelated business taxable income$0
Unrelated business taxable income before net operating loss deduction$37,215
Net operating loss deduction$37,215
Unrelated business taxable income before specific deduction$0
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1West Michigan Horticultural Society Inc, Frederik Meijer Gardens1000 E Beltline Ave Ne, Grand Rapids, MI 49525-5804MI1982-06$25,404,212
2Worcester County Horticultural SocietyPO BOX 598, Boylston, MA 01505-0598MA1983-06$9,129,908
3River Oaks Garden Club2503 Westheimer Rd, Houston, TX 77098-1321TX1962-05$1,078,391
4Urban Harvest Inc2311 Canal St Ste 200, Houston, TX 77003-1566TX1996-07$1,070,481
5Western Reserve Herb Society7860 Callow Rd, Painesville, OH 44077-8866OH1969-01$755,929
6South Alabama Botanical And Horticultural Society, Mobile Botanical Gardens5151 Museum Dr, Mobile, AL 36608-1919AL1971-06$543,161
7American Conifer Society247 Woodview Rd, West Grove, PA 19390PA1983-11$299,983
8Texas Garden Clubs Inc, San Antonio Council Of Nationally Accredited Flower Show Judges362 Fairview Ave, San Antonio, TX 78223-1116TX1993-01$241,776
9The Kansas City Rose Society5200 Pennsylvania Ave, Kansas City, MO 64112-2384MO1974-11$194,068
10The Garden Club Of NashvillePO BOX 50608, Nashville, TN 37205-0608TN1983-02$191,586
11The Garden Club Of Allegheny CountyPO BOX 368, Sewickley, PA 15143-0368PA1982-02$186,999
12Texas Garden Clubs, 399 Hondo Garden Club4125 County Road 251, Hondo, TX 78861-6806TX1993-01$184,066
13Sarasota Garden Club Inc1131 Blvd Of The Arts, Sarasota, FL 34236-4809FL1964-11$158,251
14Texas Garden Clubs Inc, Dba Grapeland Garden ClubP O Box 443, Grapeland, TX 75844TX1993-01$156,497
15Torrey Botanical Society IncNew York Botanical Garden, Bronx, NY 10458NY1950-04$146,084
16San Diego Cactus & Succulent Society IncPO BOX 33181, San Diego, CA 92163-3181CA1995-01$138,782
17Woodside-Atherton Garden ClubPO BOX 838, Menlo Park, CA 94026-0838CA1960-05$121,446
18Garden Club Of MichiganPO BOX 36200, Grosse Pointe, MI 48236-0200MI1984-12$46,498
19Saugatuck-Douglas Garden Club IncPo Box 1011, Douglas, MI 49406MI1993-07$7,741
20Petoskey Area Garden Club IncPo Box 746, Petoskey, MI 49770MI1985-02$0
Number of organizations performing similar types of work
Alabama5
Arkansas1
Arizona2
California21
Colorado4
Connecticut7
District of Columbia1
Florida22
Georgia6
Hawaii3
Iowa2
Idaho1
Illinois10
Indiana4
Kansas1
Kentucky4
Louisiana2
Massachusetts15
Michigan4
Minnesota4
Missouri6
North Carolina4
North Dakota1
New Jersey11
New Mexico3
New York13
Ohio14
Oklahoma2
Oregon7
Pennsylvania15
Rhode Island1
South Carolina3
Tennessee8
Texas15
Utah1
Virginia8
Vermont1
Washington5
Wisconsin4
West Virginia1
Total242

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