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. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
OUTDOOR DISCOVERY CENTER MACATAWA GREENWAY
Employer identification number
38-2461102
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 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 monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
488,740
570,775
1,116,402
737,082
1,583,138
4,496,137
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
488,740
570,775
1,116,402
737,082
1,583,138
4,496,137
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)..
1,108,117
6
Public support. Subtract line 5 from line 4.
3,388,020
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
488,740
570,775
1,116,402
737,082
1,583,138
4,496,137
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
4,496,137
12
Gross receipts from related activities, etc. (see instructions)
..................
12
275,623
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 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
75.350 %
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
75.000 %
16a
33 1/3% support test—2013.
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—2012.
If the organization did not check a 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—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(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 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
19a
33 1/3% support tests—2013.
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—2012.
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) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and 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) 2013
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.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
OUTDOOR DISCOVERY CENTER MACATAWA GREENWAY
Employer identification number
38-2461102
Return Reference
Explanation
FORM 990 - ORGANIZATION'S MISSION
OUR MISSION IS TO CREATE OPPORTUNITIES TO DISCOVER THE WONDER OF THE NATURAL WORLD THROUGH OUTDOOR EDUCATION AND RECREATION EXPERIENCES, AND BY PROTECTING AND CONNECTING NATURAL HABITATS FOR THE BENEFIT OF WILDLIFE, PEOPLE AND THE ENVIRONMENT.
FORM 990, PAGE 1, PART I, LINE 6
VOLUNTEERS ARE UTILIZED IN VARIOUS ACTVITIES, INCLUDING, BUT NOT LIMITED TO: REPAIR AND SITE MAINTENANCE SERVICES: PAINTING, TRAIL MAINTENANCE, BUILDING DECKS AND BOARDWALKS, REMOVING INVASIVE SPECIES, TRASH REMOVAL, AND CLEANING OF SITE BUILDINGS. SEVERAL VOLUNTEERS ASSIST IN THE FOLDING AND MAILING OF PROGRAM NEWSLETTERS.
FORM 990, PAGE 2, PART III, LINE 4A
THE ODC NATURE PRESERVE IS OPEN TO THE PUBLIC AND OFFERS MANY DIVERSE PROGRAMS THAT HELP FOSTER THE CONCEPTS OF WILDLIFE MANAGEMENT, CONSERVATION, OUTDOOR EDUCATION AND PRESERVATION. THE PRESERVE HAS SIX NATURALLY OCCURRING, DISTINCT ECOSYSTEMS ON ITS 136 ACRE SITE WHICH INCLUDE: PONDS, REMNANT DUNES, WETLANDS, MEADOWS, REMNANT PRAIRIES, AND LOWLAND HARDWOOD FORESTS. THIS UNIQUE AND ECOLOGICALLY DIVERSE AREA OFFERS THE COMMUNITY AND SCHOOLS A PLACE TO EXPERIENCE NATURE CLOSE UP. NEARLY FOUR MILES OF WALKING TRAILS AND BOARDWALKS WIND THROUGH THE GROUNDS AND PROVIDE ACCESS (INCLUDING HANDICAP ACCESS) TO THE VARIOUS ECOSYSTEMS. A FULLY ACCESSIBLE HALF-MILE SENSORY TRAIL FEATURES INTERPRETIVE AREAS ALONG IT THAT ALLOW ALL VISITORS, REGARDLESS OF THEIR ABILITIES OR DISABILITIES, TO ENJOY AND LEARN ABOUT NATURE. LOCATED ALONG THE TRAILS ARE INTERPRETIVE SIGNS, WILDLIFE VIEWING POINTS AND OUTDOOR CLASSROOM AREAS/EDUCATIONAL STATIONS. TWO NATURE PLAY AREAS AT THE PRESERVE ARE VERY POPULAR WITH YOUNG VISITORS WHO PLAY IN SAND BOXES, PLAY HOUSES AND OTHER STRUCTURES, OR EXPLORE GRASSES, TREES, AND LOGS OR NATURAL WONDERS. FOUNDERS HALL, THE EDUCATION BUILDING AT THE ENTRANCE OF THE PROPERTY, HOUSES WILDLIFE DISPLAYS AND INCLUDES A VISITOR'S INFORMATION CENTER, RESTROOMS AND A CLASSROOM. THE FIELD STATION HOUSES A RESEARCH LAB THAT IS USED BY SEVERAL LOCAL COLLEGES, SERVES AS A TEMPORARY DISPLAY SITE FOR AN EXTENSIVE NORTH AMERICAN WILDLIFE TAXIDERMY COLLECTION AND PROVIDES INDOOR AND OUTDOOR CLASSROOM SPACE FOR THE LITTLE HAWKS DISCOVERY PRESCHOOL, A PROGRAM OF THE HAMILTON COMMUNITY SCHOOL DISTRICT. THE MACATAWA RIVER GREENWAY PROJECT IS AN EFFORT TO PROTECT THE BANKS, FLOODPLAIN FOREST, MARSH, MEADOWS, AND WETLANDS ALONG THE MACATAWA RIVER, THE COMMUNITY'S MAIN RIVER. BY PROTECTING THIS CONTINUOUS CORRIDOR FOR WILDLIFE AND PLANT HABITAT, THE GREENWAY ALSO SIGNIFICANTLY IMPROVES THE QUALITY OF THE WATERS FLOWING INTO LAKE MACATAWA AND LAKE MICHIGAN. THROUGHOUT THE GREENWAY, VISITORS WILL FIND WILDLIFE VIEWING PLATFORMS AND OVERLOOKS ALLOWING VISITORS TO VIEW AND EXPLORE THE DIVERSE MACATAWA RIVER ENVIRONMENT. PROGRAMS: IN PARTNERSHIP WITH SCHOOL DISTRICTS THROUGHOUT WEST MICHIGAN, THE CENTER PROVIDES FIELD TRIPS AND ON-SITE CURRICULUM-CORRELATED PROGRAMS FOR STUDENTS, AS WELL AS PRE AND POST VISIT ACTIVITIES IN THE CLASSROOM. PROGRAMS INCLUDE: SNOWSHOEING, FISHING, HANDICAP SENSORY NATURE WALKS, BIRD WATCHING, ECOSYSTEM STUDIES, POND STUDIES, SUMMER CAMPS, NATURAL HISTORY AND WILDLIFE STUDIES. THROUGH THESE PROGRAMS, STUDENTS GET AN UP- CLOSE VIEW OF NATURE AND OPPORTUNITIES TO LEARN ABOUT AND BETTER APPRECIATE THE ENVIRONMENT IN WHICH THEY LIVE. IN ALL OF ITS EDUCATIONAL PROGRAMS, THE CENTER'S INQUIRY-BASED STYLE OF PROGRAMMING ALLOWS STUDENTS TO LEARN ABOUT AND EXPERIENCE NATURE AND CULTURE IN A HANDS-ON MANNER. KEYSTONE PROGRAMS INCLUDE: NATURE SCHOOL, LIVE BIRDS OF PREY, NATIVE AMERICAN LIFEWAYS, CONNECTING CHILDREN AND NATURE, RIVER ENCOUNTERS, AND NATURE-BASED EDUCATION FOR A HEALTH FUTURE. NATURE SCHOOLS IS A PRESCHOOL PROGRAM IN WHICH CHILDREN ARE INTRODUCED TO THE NATURAL WORLD THROUGH SONGS, GAMES, ACTIVITIES, AND EXTENSIVE OUTDOOR EXPLORATION. LIVE BIRDS OF PREY IS AN AWARD-WINNING PROGRAM WHICH FEATURES LIVE RAPTORS ON DISPLAY IN A SPECIALLY BUILT EDUCATION FACILITY. THE HISTORICALLY ACCURATE NESHNABE SUMMER VILLAGE IS A RECONSTRUCTED MICHIGAN NATIVE AMERICAN VILLAGE THAT IS THE SETTING FOR CULTURAL HISTORY PROGRAMS. CONNECTING CHILDREN AND NATURE PROGRAMS ADDRESS THE ISSUES OF DECREASED OUTDOOR ACTIVITY, SEDENTARY INDOOR LIFESTYLES, AND INCREASED TIME IN FRONT OF VARIOUS ELECTRONIC MEDIA BY CHILDREN AND ADULTS. THE GOAL OF THIS SPECIAL TRACK OF PROGRAMS IS TO ENCOURAGE PEOPLE TO GO OUTDOORS, APPRECIATE THE NATURAL WORLD, ENJOY NATURE AND DEVELOP A LIFESTYLE THAT INCLUDES FREQUENT OUTDOOR ACTIVITY. RIVER ENCOUNTERS ARE PADDLING TRIPS ALONG THE MACATAWA RIVER IN THE HOLLAND AND ZEELAND AREA. THE TRIPS ARE DESIGNED TO EDUCATE PEOPLE ABOUT THE MACATAWA WATERSHED AND THE WILDLIFE FOUND THERE. PROJECT CLARITY IS A COMUNITY-WIDE COLLABORATIVE EFFORT, LED BY THE ODC, TO REDUCE THE SEDIMENTS IN OUR WATERSHED AND CLEAN UP LAKE MACATAWA, AN IMPORTANT RECREATION AND ECONOMIC RESOURCE. SIGNIFICANT 2013 COLLABORATIONS: ALLEGAN AREA EDUCATION SERVICES AREA AND OTTAWA AREA INTERMEDICATE SCHOOL DISTRICT - PROGRAMMING IN SCHOOL DISTRICTS THROUGHOUT THE COUNTIES INCLUDING OUTDOOR DISCOVERY WITHOUT LIMITS FOR STUDENTS WITH SPECIAL NEEDS. CAMP O'MALLEY - SUMMER PROGRAMS FOR INNER CITY CHILDREN AT THE GRAND RAPIDS BOYS AND GIRLS CLUB CAMP. CHILDREN AND NATURE NETWORK - PARTNER IN THE NO CHILD LEFT INSIDE INITIATIVE AND CONTRIBUTOR TO THE C&NN INTERNATIONAL INFORMATION CENTER FOR OUTDOOR AWARENESS AND EDUCATION INITIATIVES. GOVERNMENTAL UNITS INCLUDING THE CITIES OF HOLLAND AND ZEELAND, AND SURROUNDING TOWNSHIPS OF FILLMORE, PARK, HOLLAND CHARTER, ZEELAND AND LAKETOWN - PROVIDE CONSERVATION SERVICES FOR INVASIVE SPECIES REMOVAL, WETLAND MANAGEMENT AND OUTDOOR PROGRAMMING IN LOCAL PARKS. HAMILTON COMMUNITY SCHOOLS - LITTLE HAWKS DISCOVERY PRESCHOOL MEETS AT THE ODC SITE, IS STAFFED BY HCS PERSONNEL AND INCLUDES SUPPORT FROM ODC STAFF FOR NATURE-BASED INSTRUCTION. HOPE COLLEGE - OPERATES A FIELD LAB ON THE ODC PRESERVE FOR RESEARCH AND ENVIRONMENTAL EDUCATION PROGRAMS. MACATAWA AREA COORDINATING COUNCIL WATERSHED PROJECT - PARTNERS IN RESEARCH AND LOCAL WATERSHED EDUCATION AND CONSERVATION PROGRAMS. MICHIGAN DEPT OF NATURAL RESOURCES - CONSERVATION PROJECTS INCLUDING INVASIVE SPECIES REMOVAL IN LOCAL MARSHES. READY FOR SCHOOL - ODC STAFF PROVIDE KINDERCAMP, A KINDERGARTEN READINESS PROGRAM. OTTAWA COUNTY PARKS & RECREATION - COLLABORATE ON WATERSHED PROJECTS INCLUDING WETLAND PURCHASES AND MANAGEMENT, AND INTERPRETIVE SIGN PRODUCTION. POTTAWATOMIE CLUB - PARTNER WITH THE CONSERVATION CLUB TO MANAGE INVASIVE PLANT SPECIES AND IMPROVE HABITAT IN THEIR 1500 ACRE KALAMAZOO RIVER MARSH. 2013 LOSS ON DISPOSITIONS OF ASSETS: THE ORGANIZATION OWNS REAL ESTATE WHICH IS USED FOR PURPOSES OF THE MACATAWA RIVER GREENWAY PROGRAMS. SEVERAL YEARS AGO, SOME PROPERTY WAS DIVIDED AND THE GREATER PARCEL WAS SOLD TO OTTAWA COUNTY PARKS AND RECREATION. FOR A NUMBER OF YEARS, THE ORGANIZATION HAS RETAINED OWNERSHIP OF THE SMALLER, REMAINING PARCEL. IN 2013, THIS LAND WAS DEEMED UNNECESSARY AS IT WAS LANDLOCKED, AND THE ORGANIZATION SOLD IT FOR ITS FAIR MARKET VALUE AT THE DATE OF SALE. THE ORGANIZATION'S COST BASIS IN THE LAND WAS 117,357 AND THE SELLING PRICE WAS 14,530, RESULTING IN A LOSS ON DISPOSITION OF ASSET OF 102,827. NOTE: EQUIPMENT WAS ALSO SOLD WITH A NET GAIN OF 7,586. THEREBY, THE NET LOSS ON DISPOSITION OF ASSETS OF 95,241.
FORM 990, PAGE 6, PART VI, LINE 11B
A DRAFT COPY OF THE FORM 990 WAS AVAILABLE FOR REVIEW BY THE EXECUTIVE COMMITTEE. AFTER SAID REVIEW, THE BOARD APPROVED THE FORM FOR SUBMISSION.
FORM 990, PAGE 6, PART VI, LINE 12C
ALL BOARD MEMBERS AND STAFF SIGN A CONFLICT OF INTEREST POLICY STATEMENT ANNUALLY.
FORM 990, PAGE 6, PART VI, LINE 15A
THE SALARY OF THE EXECUTIVE DIRECTOR IS DETERMINED ANNUALLY BY THE BOARD OF DIRECTORS. ELEMENTS OF DISCUSSION INCLUDE THE USE OF COMPARABLE COMPENSATION FOR SIMILAR ORGANIZATIONS AS WELL AS PERFORMANCE EVALUATION OF SAID INDIVIDUAL.
FORM 990, PAGE 6, PART VI, LINE 15B
THERE ARE NO EMPLOYEES WHO FIT WITHIN THE DEFINITION OF "KEY EMPLOYEE."