Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF THE HOLLAND/ZEELAND AREA
Employer identification number
38-6095283
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2,988,657
8,305,110
7,564,929
2,854,681
3,907,076
25,620,453
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
2,988,657
8,305,110
7,564,929
2,854,681
3,907,076
25,620,453
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
7,492,536
6
Public Support. Subtract line 5 from line 4.
18,127,917
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
2,988,657
8,305,110
7,564,929
2,854,681
3,907,076
25,620,453
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
739,988
1,078,040
574,617
779,081
63,690
3,235,416
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
28,855,869
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
47,856
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
62.820 %
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
63.060 %
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
c
Add lines 7a and 7b..
8
Public Support (Subtract line 7c from line 6.)
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
THE COMMUNITY FOUNDATION OF THE HOLLAND/ZEELAND AREA
Employer identification number
38-6095283
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
TO ADVANCE THE COMMON GOOD THROUGH GRANTS THAT WORK TODAY AND GIFTS THAT LAST FOREVER. THE FOUNDATION'S GOAL IS TO ENHANCE THE QUALITY OF COMMUNITY LIFE THROUGH THE SUPPORT OF A BROAD RANGE OF SERVICES NECESSARY TO SUSTAIN THE COMMUNITY IN SUCH AREAS AS HEALTH, EDUCATION, YOUTH, SOCIAL WELFARE, ENVIRONMENT AND ARTS AND CULTURE.
EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS
FORM 990, PAGE 1, PART I, LINE 6
ALL BOARD MEMBERS ARE ON A VOLUNTEER BASIS. DURING 2010, INDIVIDUALS SERVED AS VOLUNTEERS IN THE FOLLOWING CAPACITIES: BOARD MEMBERS, INCLUDING EXITING AND INCOMING BOARD MEMBERS ADVISORY BOARD PARTICIPANTS YOUTH ADVISORY COMMITTEE MEMBERS INCLUDING EXISTING AND INCOMING PARTICIPANTS ADVISORY AND STANDING COMMITTEES
FINANCIAL ACCOUNTS IN FOREIGN COUNTRIES
FORM 990, PART V, LINE 4B
CAYMAN ISLANDS
RELATED PARTY INFORMATION AMONG OFFICERS
FORM 990, PAGE 6, PART VI, LINE 2
HAANS MULDER THUN CHAMPASSAK DIRECTOR DIRECTOR ATTORNEY - CLIENT RANDY THELEN MATTHEW LEPARD TREASURER PRESIDENT BUSINESS PARTNERS
ELECTION OF MEMBERS AND THEIR RIGHTS
FORM 990, PAGE 6, PART VI, LINE 7A
DONORS WHO CONTRIBUTE 50 OR MORE ARE CONSIDERED TO BE "MEMBERS" AND ARE INVITED TO VOTE IN THE GOVERNING BOARD AT THE ANNUAL MEETING HELD IN THE SPRING OF EACH YEAR. OTHERWISE, SUCH "MEMBERS" HAVE NO GOVERNING AUTHORITY.
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
A DRAFT COPY OF FORM 990, AND SUPPORTING SCHEDULES, WAS SUBMITTED, VIA EMAIL, TO THE EXECUTIVE COMMITTEE AND THE AUDIT COMMITTEE MEMBERS FOR THEIR APPROVAL. CONFIRMATION OF RECEIPT AND APPROVAL WAS SENT VIA RETURN EMAIL RESPONSE. AFTER SAID APPROVAL BY THESE COMMITTEE MEMBERS, A COPY OF THE 990 WAS PROVIDED TO ALL BOARD MEMBERS.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, 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, SHALL SIGN 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 SHALL LEAVE THE BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS.
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
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 EXECUTIVE DIRECTOR 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 AS NEEDED TO BE DISCUSSED. 2) THE PRESIDENT 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 PRESIDENT, ALONG WITH ANY COMMENTS OR RESPONSES ABOUT THE EXECUTIVE DIRECTOR'S PERFORMANCE OR SELF-ASSESSMENT BY MID-DECEMBER. 4) STAFF IS ALSO ASKED TO COMPLETE AN EVALUATION FORM AND MAIL DIRECT TO THE BOARD PRESIDENT BY MID-DECEMBER. (STAFF IS NOT PROVIDED A COPY OF THE SELF-ASSESSMENT). 5) THE BOARD PRESIDENT 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: COUNCIL ON FOUNDATION'S GRANT MAKER'S SALARIED BENEFITS REPORTS (PUBLISHED ANNUALLY); CHARITABLE FORM 990'S ON GUIDESTAR; NONPROFIT SALARY SURVEYS. THE COMMITTEE WILL REVIEW COMPENSATION LEVELS PAID BY SIMILARLY SITUATED ORGANIZATIONS FOR FUNCTIONALLY COMPARABLE POSITIONS AND WILL THEN RECOMMEND SALARY ADJUSTMENTS OR BONUS PAYMENTS IN ACCORDANCE WITH THE RULES SET FORTH IN IRC 4958. 8) THE EXECUTIVE COMMITTEE WILL MEET WITH THE EXECUTIVE DIRECTOR TO PROVIDE FEEDBACK AND REVIEW COMMENTS. DISCUSSION SHOULD INCLUDE OBJECTIVES OR GOALS TO BE INCLUDED IN THE FOLLOWING YEAR'S OBJECTIVES. 9) DOCUMENTATION MEETING MINUTES SHOULD INCLUDE: COMMITTEE MEMBERS IN ATTENDANCE AND THOSE THAT VOTED ON IT; BASIC TERMS OF THE CONTRACT AND THE DATE IS 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.
COMPENSATION PROCESS FOR OFFICERS
FORM 990, PAGE 6, PART VI, LINE 15B
NO COMPENSATION IS ISSUED TO BOARD OF DIRECTORS. THERE ARE NO OTHER EMPLOYEES MEETING THE DEFINITION OF A KEY EMPLOYEE. NOTE: A FORMAL REVIEW OF ALL EMPLOYEES IS CONDUCTED BY THE EXECUTIVE DIRECTOR ANNUALLY. EMPLOYEES ARE ASKED TO SUBMIT ORGANIZATIONAL GOALS WITHIN THEIR AREA OF RESPONSIBILITY AND A SEMI-ANNUAL MEETING IS SCHEDULED THAT SEEKS TO MONITOR PROGRESS TOWARDS STATED ACCOMPLISHMENT GOALS IN EACH OF THOSE AREAS. AT YEAR-END, EMPLOYEES CONDUCT A SELF-REVIEW IN THE AREAS OF JOB KNOWLEDGE, PROFESSIONALISM, EFFICIENCY AND ACCURACY, TEAMWORK AND INITIATIVE AND MEETS WITH THE EXECUTIVE DIRECTOR TO DISCUSS AREAS OF STRENGTH, WEAKNESS OR SUGGESTIONS FOR IMPROVEMENT.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
GOVERNING DOCUMENTS, SUCH AS FORM 1023, ARTICLES OF INCORPORATION, BY-LAWS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND RECORDS RETENTION POLICY, ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 IS AVAILABLE ON GUIDESTAR. AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE FOUNDATION'S WEBSITE AND UPON REQUEST.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.