Form990-PF

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter Social Security numbers on this form as it may be made public. By law, the IRS cannot redact the information on the form.
bulletInformation about Form 990-PF and its instructions is at www.irs.gov/form990pf.
OMB No. 1545-0052
2013
Open to Public Inspection
For calendar year 2013, or tax year beginning 01-01-2013 , and ending 12-31-2013
Name of foundation
THE WILLARD G PIERCE AND JESSIE M
PIERCE FOUNDATION

Number and street (or P.O. box number if mail is not delivered to street address)701 W CLOVERDALE ROAD   Room/suite
City or town, state or province, country, and ZIP or foreign postal code
HASTINGS, MI49058
A Employer identification number

38-2820095
B Telephone number (see instructions)

(269) 721-4190
C bullet
G Check all that apply:

D 1. bullet
2. bullet
E bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$30,534,968J Accounting method:
 
(Part I, column (d) must be on cash basis.)
F bullet
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 154,042
2 Check bullet
3 Interest on savings and temporary cash investments 188 188 188
4 Dividends and interest from securities...... 621,559 621,559 621,559
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 Click to see attachment 957,916
b Gross sales price for all assets on line 6a 19,794,415
7 Capital gain net income (from Part IV, line 2)... 957,067
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances 13,485
b Less: Cost of goods sold.... 7,033
c Gross profit or (loss) (attach schedule)..... Click to see attachment 6,452 6,452
11 Other income (attach schedule)....... Click to see attachment 153,838   153,838
12 Total. Add lines 1 through 11........ 1,893,995 1,578,814 782,037
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 121,721 16,764 13,217 95,555
14 Other employee salaries and wages...... 435,666 5,262 41,018 385,885
15 Pension plans, employee benefits....... 75,576 995 7,654 64,065
16a Legal fees (attach schedule)......... Click to see attachment 242 7   234
b Accounting fees (attach schedule)....... Click to see attachment 16,275 1,116 1,960 13,199
c Other professional fees (attach schedule)....        
17 Interest............... 39,424 1,183   38,241
18 Taxes (attach schedule) (see instructions) Click to see attachment 41,301 41,301    
19 Depreciation (attach schedule) and depletion... Click to see attachment 185,353 5,561 38,924
20 Occupancy.............. 46,769 1,403 3,929 41,438
21 Travel, conferences, and meetings....... 9,777 293 2,053 7,430
22 Printing and publications.......... 5,864   1,349 4,515
23 Other expenses (attach schedule)....... Click to see attachment 451,594 96,914 48,283 304,885
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 1,429,562 170,799 158,387 955,447
25 Contributions, gifts, grants paid........ 39,215 39,215
26 Total expenses and disbursements. Add lines 24 and 25 1,468,777 170,799 158,387 994,662
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 425,218
b Net investment income (if negative, enter -0-) 1,408,015
c Adjusted net income (if negative, enter -0-)... 623,650
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2013)
Form 990-PF (2013)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)		 Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............... 300 300 300
2 Savings and temporary cash investments.......... 210,664 150,682 150,682
3 Accounts receivable bullet2,021
Less: allowance for doubtful accounts bullet   5,614 2,021 2,021
4 Pledges receivable bullet373,161
Less: allowance for doubtful accounts bullet   405,391 373,161 373,161
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use............... 5,384 4,444 4,444
9 Prepaid expenses and deferred charges........... 39,899 32,200 32,200
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 14,832,549 Click to see attachment7,509,469 7,509,469
c Investments—corporate bonds (attach schedule)........ 3,206,915 Click to see attachment327,276 327,276
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)........... 2,443,396 Click to see attachment14,165,673 14,165,673
14 Land, buildings, and equipment: basis bullet7,856,413
Less: accumulated depreciation (attach schedule) bullet2,709,054 5,294,126 Click to see attachment5,147,359 7,856,413
15 Other assets (describe bullet) Click to see attachment151,690 Click to see attachment113,329 Click to see attachment113,329
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 26,595,928 27,825,914 30,534,968
Liabilities 17 Accounts payable and accrued expenses.......... 35,554 33,250
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment4,196,753 Click to see attachment4,085,649
23 Total liabilities (add lines 17 through 22).......... 4,232,307 4,118,899
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 21,860,920 23,203,542
25 Temporarily restricted................ 2,701 3,473
26 Permanently restricted................ 500,000 500,000
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 22,363,621 23,707,015
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 26,595,928 27,825,914
Part III Analysis of Changes in Net Assets or Fund Balances
1 Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 22,363,621
2 Enter amount from Part I, line 27a..................... 2 425,218
3 Other increases not included in line 2 (itemize) bulletClick to see attachment 3 918,176
4 Add lines 1, 2, and 3.......................... 4 23,707,015
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 23,707,015
Form 990-PF (2013)
Form 990-PF (2013)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.) 		(b) How acquired
P—Purchase
D—Donation 		(c) Date acquired
(mo., day, yr.) 		(d) Date sold
(mo., day, yr.)
1 a SMITH BARNEY ST SEE ATTACHED P 2013-01-01 2013-12-31
b SMITH BARNEY LT SEE ATTACHED P 2011-12-31 2013-12-31
c
d
e
(e) Gross sales price (f) Depreciation allowed
(or allowable) 		(g) Cost or other basis
plus expense of sale 		(h) Gain or (loss)
(e) plus (f) minus (g)
a 11,396,990   11,501,026 -104,036
b 8,377,644   7,333,972 1,043,672
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l) Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i) F.M.V. as of 12/31/69 (j) Adjusted basis
as of 12/31/69 		(k) Excess of col. (i)
over col. (j), if any
a       -104,036
b       1,043,672
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 957,067
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 . . . . . . . . . . . . . . . . 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2012 874,664 20,262,151 0.043167
2011 874,169 19,901,152 0.043926
2010 845,973 18,435,082 0.045889
2009 910,312 16,854,763 0.054009
2008 943,811 21,425,179 0.044051
2 Total of line 1, column (d) ...................... 2 0.231042
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 0.046208
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 21,199,553
5 Multiply line 4 by line 3....................... 5 979,589
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 14,080
7 Add lines 5 and 6......................... 7 993,669
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,040,391
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2013)
Form 990-PF (2013)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A" on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 14,080
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2  
3 Add lines 1 and 2............................ 3 14,080
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 14,080
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 20,800
b Exempt foreign organizations—tax withheld at source....... 6b
c Tax paid with application for extension of time to file (Form 8868) 6c  
d Backup withholding erroneously withheld ........... 6d  
7 Total credits and payments. Add lines 6a through 6d.............. 7 20,800
8 Enter any penalty for underpayment of estimated tax. if Form 2220 is attached. 8  
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 6,720
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet6,720 RefundedBullet 11  
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes (see page 19 of
the instructions for definition)?............................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
 
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
 
No
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
 
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
 
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c), and Part XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletMI
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2013 or the taxable year beginning in 2013 (see instructions for Part XIV)?
    If "Yes," complete Part XIV.............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names and addresses.
    10
     
    No
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. (see instructions) .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement (see instructions).................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWWW.CEDARCREEKINSTITUTE.ORG
    14
    The books are in care ofbulletMICHELLE SKEDGELL Telephone no.bullet (269) 721-4470
    Located atbullet701 W CLOVERDALE RDHASTINGSMI ZIP+4bullet49058
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16 At any time during calendar year 2013, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country?
    16   No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the
    foreign country bullet  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 5
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?.................
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).........
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance (see page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2013?.............
    1c
     
     
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2013, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2013?...............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?.........................
    b
    If "Yes," did it have excess business holdings in 2013 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2013.)....................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2013?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance (see instructions)? ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?............
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?........................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 6
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation (see instructions).
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to
    employee benefit plans
    and deferred compensation     		(e) Expense account,
    other allowances
    WILLARD L PIERCEClick to see attachment TRUSTEE
    1.00     		4,300 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    CARL SCHOESSELClick to see attachment PRESIDENT
    4.00     		4,400 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    HILARY F SNELLClick to see attachment TRUSTEE
    1.00     		3,850 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49501
    MICHELLE SKEDGELLClick to see attachment EXECUTIVE DI
    40.00     		91,871 7,429 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    JAMES R TOBURENClick to see attachment TREASURER
    4.00     		4,600 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    JEFF GARRISONClick to see attachment VICE PRESIDE
    4.00     		4,400 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    TODD GEERLINGSClick to see attachment TRUSTEE
    1.00     		4,100 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    DR SHAILY MENONClick to see attachment TRUSTEE
    1.00     		4,200 0 0
    701 W CLOVERDALE RD
    HASTINGS,MI49058
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    HUGH BROWNClick to see attachment BFS DIRECTOR
    40.00     		68,888 1,378  
    3184 BROSS ROAD
    HASTINGS,MI49058
    Total number of other employees paid over $50,000...................bullet  
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 BIOLOGICAL FIELD STATION PROGRAMS - THIRTEEN UNDERGRADUATE RESEARCH PROJECTS INVOLVING 20 STUDENTS WERE FUNDED THROUGH THE INSTITUTE'S UNDERGRADUATE RESEARCH GRANTS FOR THE ENVIRONMENT (URGE) PROGRAM, THE GORDON ART FELLOWSHIP, AND THE NATURE IN WORDS FELLOWSHIP IN 2013. STUDENTS AND FACULTY MENTORS CONDUCTED SUMMER RESEARCH PROJECTS RANGING FROM STUDIES OF INVASIVE SPECIES AND THREATENED SPECIES TO A LOOK AT OUR WETLANDS THROUGH A PHOTOGRAPHY PROJECT USING INFRARED PHOTOGRAPHY. EDUCATIONAL INSTITUTIONS SUCH AS GRAND RAPIDS COMMUNITY COLLEGE, KALAMAZOO COLLEGE, WESTERN MICHIGAN UNIVERSITY, AND ALBION COLLEGE BROUGHT STUDENTS TO THE INSTITUTE FOR FIELD STUDIES IN CONJUNCTION WITH COURSES THEY OFFERED. 525,496
    2 COMMUNITY ENVIRONMENTAL EDUCATION PROGRAMS - COURSES, PROGRAMS, HIKES AND CONFERENCES WERE PRESENTED FOR THE COMMUNITY TO TEACH A VARIETY OF ENVIRONMENTAL TOPICS. COMMUNITY PROGRAMS RANGED FROM LAND MANAGEMENT WORKSHOPS TO A BIRDS OF PREY PROGRAM. WILDFLOWER HIKES, SNOWSHOE HIKES, AND WINTER TREE IDENTIFICATION HIKES WERE OFFERED. IN MARCH THE INSTITUTE PRESENTED THE SUSTAINABILITY CONFERENCE THAT WAS ATTENDED BY APPROXIMATELY 100 PEOPLE FROM MICHIGAN AND SURROUNDING STATES. IN 2013, OVER 50 PROGRAMS BROUGHT IN APPROXIMATELY 2,750 PARTICIPANTS TO THESE TYPES OF OFFERINGS. THE PUBLIC IS ALSO WELCOME TO HIKE THE INSTITUTE'S 7 MILES OF TRAILS ON ITS 661 ACRES DAILY AT NO COST. 334,406
    3 SCHOOL & GROUP PROGRAMS - BOTH ON-SITE AND OFF-SITE PROGRAMS PROVIDED A VARIETY OF ENVIRONMENTAL EDUCATION PROGRAMS TO AREA PREK-12 STUDENTS. PROGRAMS SUCH AS GREEN CLEANING ESSENTIALS FOR MOTHERS OF PRESCHOOLERS AND A SUMMER NO FAMILY LEFT INDOORS SERIES WERE OFFERED. PROGRAMS WERE ALSO OFFERED TO SOCIAL AND LIFE-LONG LEARNING GROUPS BRINGING IN COUPLES AND RETIREES TO LEARN ABOUT ART AND ECOLOGY, THE HISTORY OF MICHIGAN FORESTS, AND GLACIAL FORMATIONS, TO NAME A FEW. 57,327
    4 PROFESSIONAL EDUCATION - PIERCE CEDAR CREEK INSTITUTE OFFERED ECOLOGICAL EDUCATION SEMINARS TO THE PUBLIC, PROFESSIONALS, AND EDUCATORS. VARIOUS ORGANIZATIONS SUCH AS THE DEPARTMENT OF ENVIRONMENTAL QUALITY, BARRY CONSERVATION DISTRICT, AND THE SOUTHWEST MICHIGAN LAND CONSERVANCY HAD PROGRAMS ON SITE TO EXPAND ENVIRONMENTAL EDUCATION. 38,218
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 7
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1 N/A  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,
    see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
     
    b
    Average of monthly cash balances.......................
    1b
     
    c
    Fair market value of all other assets (see instructions)................
    1c
     
    d
    Total (add lines 1a, b, and c).........................
    1d
     
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
     
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
     
    3
    Subtract line 2 from line 1d.........................
    3
     
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
     
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
     
    6
    Minimum investment return. Enter 5% of line 5..................
    6
     
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
     
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
     
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
     
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
     
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
     
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2012     		(c)
    2012     		(d)
    2013
    1 Distributable amount for 2013 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2013:
    a From 2008.......  
    b From 2009.......  
    c From 2010.......  
    d From 2011.......  
    e From 2012.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 1,040,391
    a Applied to 2012, but not more than line 2a  
    b Applied to undistributed income of prior years
    (Election required—see instructions)......     		 
    c Treated as distributions out of corpus (Election
    required—see instructions).........     		 
    d Applied to 2013 distributable amount.....  
    e Remaining amount distributed out of corpus 1,040,391
    5 Excess distributions carryover applied to 2013.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 1,040,391
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		 
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		 
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2008 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2009....  
    b Excess from 2010....  
    c Excess from 2011....  
    d Excess from 2012....  
    e Excess from 2013....  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2013, enter the date of the ruling.......bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2013 (b) 2012 (c) 2011 (d) 2010
    623,650 543,107 648,620 921,754 2,737,131
    b 85% of line 2a ......... 530,103 461,641 551,327 783,491 2,326,562
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		1,040,391 874,664 877,758 850,291 3,643,104
    d Amounts included in line 2c not used
    directly for active conduct of exempt activities ...........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		1,040,391 874,664 877,758 850,291 3,643,104
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		706,652 675,405 663,372 614,503 2,659,932
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
     
    bThe form in which applications should be submitted and information and materials they should include:
    NO LONGER ACCEPTS APPLICATIONS FOR NEW GRANTS.
    cAny submission deadlines:
    NO SUBMISSIONS ARE ACCEPTED.
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    NO NEW FUNDING IS BEING CONSIDERED.
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 10
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    FIRST PRESBYTERIAN CHURCH
    405 NORTH M37 HIGHWAY
    HASTINGS,MI49058     		NONE EXEMPT GENERAL FUND 14,486
    BARRY COUNTY CARES
    305 S MICHIGAN AVE
    HASTINGS,MI49058     		NONE EXEMPT AID TO FAMILIES 7,243
    CHARLTON PARK VILLAGE FOU
    525 W APPLE ST
    HASTINGS,MI49058     		NONE EXEMPT GENERAL FUND 14,486
    BALTIMORE TOWNSHIP
    3100 E DOWLING RD
    HASTINGS,MI49058     		NONE EXEMPT GENERAL FUND 2,000
    HOPE TOWNSHIP
    5463 S M-43
    HASTINGS,MI49058     		NONE EXEMPT GENERAL FUND 1,000
    Total .................................bullet 3a 39,215
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 11
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    aEDUCATION & COMMUNITY PROGRAM         14,337
    bBFS PROGRAM         15,969
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....         25,900
    3
    Interest on savings and temporary cash investments ............     		    14 188  
    4 Dividends and interest from securities....     14 621,559  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6
    Net rental income or (loss) from personal property .............     		         
    7 Other investment income.....          
    8
    Gain or (loss) from sales of assets other than inventory .............     		    14 942,868 15,048
    9 Net income or (loss) from special events:     3 -12,240  
    10 Gross profit or (loss) from sales of inventory..     3 6,452  
    11 Other revenue: aMISCELLANEOUS INCOME     1 8,910  
    bFACILITY RENTAL     41 72,690  
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   1,640,427 71,254
    13Total. Add line 12, columns (b), (d), and (e)..................
    131,711,681
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    1A THE INCOME REPRESENTS FEES FOR COMMUNITY ECOLOGY RELATED CLASSES.
    1B THE INCOME REPRESENTS PROGRAMS ON ECOLOGY RELATED SUBJECTS FOR COLLEGE STUDENTS AND FACULTY.
    2 MEMBERSHIP FEES
    Form 990-PF (2013)
    Form 990-PF (2013)
    Page 12
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political
    Yes
    No
    organizations?
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.
    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) of the Code (other than section 501(c)(3)) or in section 527?...........
    b
    If "Yes," complete the following schedule.
    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.
    OMB No. 1545-0047
    2013
    Name of the organization
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    Employer identification number

    38-2820095
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet $  
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2, of its Form 990; or check the box on line H of its
    Form 990-EZ or on its Form 990PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 2
    Name of organization
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION         		Employer identification number

    38-2820095
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    FLEXFAB HORIZONS INTERNATIONAL-FHI  
    102 COOK ROAD
     
    HASTINGS, MI49058

    		$67,770


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
     
     

    GEORGE BARBARA GORDON  
    141 SOMERSET DRIVE NE
     
    GRAND RAPIDS, MI49503

    		$13,500


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    3
     
     

    DIANE HERBRUCK  
    7185 30TH ST SE
     
    ADA, MI49301

    		$9,967


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    4
     
     

    TOM BEAUVAIS  
    PO BOX 130137
     
    ANN ARBOR, MI48113

    		$5,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

       
     
     

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 3
    Name of organization
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION         		Employer identification number

    38-2820095
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)
    Page 4
    Name of organization
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION         		Employer identification number

    38-2820095
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
         
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

    Additional Data


    Software ID:  
    Software Version:  

    TY 2013 AccountingFeesSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    WALKER, FLUKE & SHELDON, PLC 16,275 1,116 1,960 13,199

    TY 2013 CompensationExplanation
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Person Name Explanation
    WILLARD L PIERCE  
    CARL SCHOESSEL  
    HILARY F SNELL  
    MICHELLE SKEDGELL  
    JAMES R TOBUREN  
    JEFF GARRISON  
    TODD GEERLINGS  
    DR SHAILY MENON  

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    TY 2013 DepreciationSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    BFS-EQUIPMENT - SEE ATTACHED LIST   35,770 18,865     3,707      
    BUILDING & IMPROV - SEE ATTACHED LIST   6,506,328 1,939,568     163,960 5,561 38,924  
    EQUIPMENT - SEE ATTACHED LIST   182,302 107,968     10,384      
    FURNITURE & FIXTURES - SEE ATTACHED LIST   424,933 402,302     3,115      
    LAND IMROVEMENTS - SEE ATTACHED LIST   78,012 20,678     4,187      
    VEHICLES - SEE ATTACHED LIST   34,647 34,647            
    LAND   594,421              

    TY 2013 EmployeeCompensationExpln
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Employee Explanation
    HUGH BROWN  

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    TY 2013 GainLossSaleOtherAssetsSch
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Name Date Acquired How Acquired Date Sold Purchaser Name Gross Sales Price Basis Basis Method Sales Expenses Total (net) Accumulated Depreciation
    23 HP COMMERCIAL KOHLER MOWER 2005-04 PURCHASE 2013-06   1,250 6,370     135 5,255
    99 KAWASAKI MULE 1999-04 PURCHASE 2013-02   1,100 7,550     1,100 7,550
    COMPUTER-AUDITORIUM 2001-12 PURCHASE 2013-02     965       965
    DELL DESKTOP COMPUTER FOR BFS PROGRAM 1 OF 3 2006-11 PURCHASE 2013-02     1,006     -386 620

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Name of Bond End of Year Book Value End of Year Fair Market Value
    SMITH BARNEY (SEE ATTACHED) 327,276 327,276

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Name of Stock End of Year Book Value End of Year Fair Market Value
    SMITH BARNEY(SEE ATTACHED) 7,509,469 7,509,469

    TY 2013 InvestmentsOtherSchedule2
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    MONEY MARKET FUNDS-SMITH BARNEY FMV 11,877,764 11,877,764
    HEDGE FUNDS-SMITH BARNEY FMV 2,287,909 2,287,909

    TY 2013 LandEtcSchedule2
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    BUILDINGS AND IMPROVEMENTS 6,506,328 2,103,529 4,402,799 6,506,328
    FURNITURE AND FIXTURES 424,933 405,417 19,516 424,933
    LAND IMPROVEMENTS 78,012 24,865 53,147 78,012
    EQUIPMENT & TOOLS 182,302 118,033 64,269 182,302
    BFS- EQUIPMENT 35,770 22,563 13,207 35,770
    VEHICLES 34,647 34,647   34,647
    CONSTRUCTION IN PROGRESS        
    LAND 594,421   594,421 594,421


    TY 2013 LegalFeesSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    VARNUM LLP 242 7   234


    TY 2013 OtherAssetsSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    OTHER ASSETS 112,070 112,070 112,070
    ACCRUED INTEREST RECEIVABLE 39,620 1,259 1,259


    TY 2013 OtherExpensesSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOOD SERVICE SALES-BRUNCH        
    COST OF GOODS SOLD 28,272   28,272  
    EXPENSES        
    PROGRAM EXPENSES 22,770     22,770
    INSURANCE 45,110 1,353 3,789 39,967
    REPAIRS & MAINTENANCE 56,396 1,694 4,737 49,967
    SUPPLIES 51,141 248 6,636 43,072
    ADVERTISING AND SPONSORSHIPS 15,023   3,756 11,268
    POSTAGE AND MAILINGS 3,305 99 694 2,512
    DUES AND SUBSCRIPTIONS 1,402   133 1,269
    MISCELLANEOUS 8,616   266 8,021
    BANK SERVICE FEES 2,198 66   2,132
    SMITH BARNEY INVESTMENT FEES 79,461 79,461    
    RWB INVESTMENT FEES 13,993 13,993    
    SCHOLARSHIPS AND RESEARCH 123,907     123,907


    TY 2013 OtherIncomeSchedule2
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    EDUCATION & COMMUNITY PROGRAM 14,337   14,337
    BFS PROGRAM 15,969   15,969
    MEMBERSHIPS 25,900   25,900
    FOOD SERVICE SALES-BRUNCH 16,032   16,032
    MISCELLANEOUS INCOME 8,910   8,910
    FACILITY RENTAL 72,690   72,690


    TY 2013 OtherIncreasesSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Description Amount
    UNREALIZED GAIN ON SECURITIES HELD FOR INVESTMENT 918,176


    TY 2013 OtherLiabilitiesSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Description Beginning of Year - Book Value End of Year - Book Value
    LINE OF CREDIT 4,196,753 4,085,649


    TY 2013 SalesOfInventoryList 
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095

    Category Gross Sales Cost of Goods Sold Net (Gross Sales Minus
    Cost of Goods Sold)
    GIFT SHOP SALES 13,485 7,033 6,452

    TY 2013 TaxesSchedule
    Name:
    THE WILLARD G PIERCE AND JESSIE M
    PIERCE FOUNDATION
    EIN: 38-2820095
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    FOREIGN TAX 6,706 6,706    
    EXCISE TAX 34,595 34,595