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
ARTPRIZE GRAND RAPIDS
Employer identification number
26-4571560
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.") ....
515,850
1,193,884
1,735,316
2,281,246
4,215,174
9,941,470
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
0
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
0
4
Total. Add lines 1 through 3
515,850
1,193,884
1,735,316
2,281,246
4,215,174
9,941,470
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)..
3,168,581
6
Public support. Subtract line 5 from line 4.
6,772,889
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..
515,850
1,193,884
1,735,316
2,281,246
4,215,174
9,941,470
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
0
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
11,250
8,650
3,776
42,668
66,344
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
0
11
Total support (Add lines 7 through 10).
10,007,814
12
Gross receipts from related activities, etc. (see instructions)
..................
12
1,251,782
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
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
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
ARTPRIZE GRAND RAPIDS
Employer identification number
26-4571560
Return Reference
Explanation
FORM 990, PAGE 6, PART VI, SECTION A, LINE 2
FAMILY OR BUSINESS RELATIONSHIPS ELISABETH P. DEVOS (AN ARTPRIZE GRAND RAPIDS DIRECTOR) IS THE MOTHER OF RICHARD M. DEVOS III (AN ARTPRIZE GRAND RAPIDS DIRECTOR).
FORM 990, PAGE 6, PART VI, SECTION B, LINE 11
FORM 990 REVIEW PROCESS THE TAX RETURN IS REVIEWED BY THE TREASURER PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, SECTION B, LINE 12C
CONFLICT OF INTEREST POLICY MONITORING AND ENFORCEMENT A CONFLICT OF INTEREST POLICY IS DISTRIBUTED TO AND REVIEWED BY BOARD MEMBERS ANNUALLY, AND THESE MEMBERS ARE REQUIRED TO NOTIFY THE ORGANIZATION IMMEDIATELY IF ANY CONFLICT ARISES.
FORM 990, PAGE 6, PART VI, SECTION B, LINES 15A AND 15B
COMPENSATION DETERMINATION PROCESS THE BOARD OF DIRECTORS RECOMMENDS ANNUAL SALARIES & WAGES AND THE BOARD APPROVES THE BUDGET ON AN ANNUAL BASIS.
FORM 990, PAGE 6, SECTION C, LINE 19
DOCUMENT AVAILABILITY ARTPRIZE GRAND RAPIDS MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, FORM 1023, AND FINANCIALS STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. PRIMARY CONTRACT: ALLAN HOEKSTRA, SECRETARY AND TREASURER ADDRESS: 201 MONROE AVENUE, N.W. STE 500 GRAND RAPIDS, MI 49503 TELEPHONE: 616-459-4500
FORM 990, SCHEDULE L, PART II
LOANS TO AND/OR FROM INTERESTED PERSONS ARTPRIZE HAS A NOTE PAYABLE DUE TO THE DICK & BETSY DEVOS FAMILY FOUNDATION WITH AN OUTSTANDING BALANCE AT DECEMBER 31, 2013 IN THE AMOUNT OF $2,513,869. DURING 2013 PRINCIPAL OF $1,492,836 WAS FORGIVEN AND CONSIDERED A DONATION TO ARTPRIZE. THE NOTE IS CLASSIFIED AS NONCURRENT AS IT WAS RENEWED ON FEBRUARY 11, 2013 IN THE AMOUNT OF $5,000,000. THE NOTE BEARS NO INTEREST AND IS DUE IN FULL ON MARCH 31, 2017. ON NOVEMBER 18, 2011 ARTPRIZE ENTERED INTO A NEW LOAN AGREEMENT WITH THE DICK & BETSY DEVOS FAMILY FOUNDATION IN THE AMOUNT OF $75,000, WITH NO INTEREST AND A TERM ENDING NOVEMBER 30, 2014. ARTPRIZE NEVER BORROWED AGAINST THIS LOAN AND AS OF DECEMBER 31, 2013 ARTPRIZE AND THE DICK & BETSY DEVOS FAMILY FOUNDATION VOIDED THE LOAN AGREEMENT WITH NO OUTSTANDING DEBT.
PART VIII, PROGRAM SERVICE REVENUE, LINE 2C
WINNING ARTWORK REVENUE $30,000 REPRESENTS THE VALUE OF THE 2013 WINNING PIECE OF ARTWORK, WHICH WAS RELEASED TO ARTPRIZE BY THE WINNING ARTIST. THE FINANCIAL STATEMENTS CHARACTERIZE THIS AS "ARTWORK DONATIONS," BUT RELINQUISHMENT OF THE FIRST-PLACE ARTWORK IS A CONDITION OF ENTERING THE COMPETITION. ARTPRIZE INTENDS TO MAINTAIN AND DISPLAY THIS ARTWORK IN AND AROUND GRAND RAPIDS, WHICH FURTHERS ARTPRIZE'S EXEMPT PURPOSE BY PROMOTING ART APPRECIATION AND THE ARTPRIZE COMPETITION THROUGH CELEBRATION OF ITS PAST WINNERS. THIS $30,000 OF ARTWORK IS INCLUDED WITH THE 2010, 2011, AND 2012 WINNING ARTWORK ON THE BALANCE SHEET AS PROGRAM-RELATED INVESTMENTS.
FORM 990, PAGE 6, PART VI, SECTION A, LINE 3
DELEGATION OF MANAGEMENT DUTIES DARYN KUIPERS ACTED AS INTERIM ARTPRIZE EXECUTIVE DIRECTOR FOR A PORTION OF 2013 AND IS AN EMPLOYEE OF THE WINDQUEST GROUP, AN INDEPENDENT CONTRACTOR RELATED TO ARTPRIZE THROUGH FAMILY ATTRIBUTION.
FORM 990, PAGE 12, PART XI, LINE 9
RECONCILIATION OF NET ASSETS THIS AMOUNT REPRESENTS AN INCREASE TO PART VIII REVENUE FOR $21,378 OF FUNDRAISING EVENTS NET LOSS AND $44,581 OF FUNDRAISING REVENUE INCLUDED ON THE AUDITED FINANCIAL STATEMENTS BUT NOT ON FORM 990. THIS AMOUNT ALSO INCLUDES AN INCREASE TO PART IX EXPENSES OF $31,826 FOR FUNDRAISING EVENTS DIRECT EXPENSES INCLUDED IN THE PART VIII FUNDRAISING EVENTS NET LOSS.
FORM 990, PAGE 2, PART III, LINE 4A
ARTWORK COLLECTION DISPLAY THE FOLLOWING ARTWORK FROM ARTPRIZE EVENTS IS ON DISPLAY: 2010 WINNING PIECE: "CAVALRY" AQUINAS COLLEGE GRAND RAPIDS, MI ON LOAN SINCE NOVEMBER 15, 2011 2011 WINNING PIECE: "CRUCIFIXION" GRAND RAPIDS THEOLOGICAL SEMINARY AT CORNERSTONE UNIVERSITY GRAND RAPIDS, MI ON LOAN SINCE AUGUST 20, 2012 2012 WINNING PIECE: "ELEPHANTS" YELLOWSTONE ART MUSEUM BILLINGS, MT ON LOAN FROM FEBRUARY 14, 2014 THROUGH SEPTEMBER 12, 2014 2013 WINNING PIECE: "SLEEPING BEAR DUNES LAKESHORE" GRAND RAPIDS ART MUSEUM GRAND RAPIDS, MI ON LOAN FROM NOVEMBER 25, 2013 THROUGH SEPTEMBER 8, 2014
FORM 990 PART IX LINE 11G
DESCRIPTION:PARTNER STIPENDS TOTAL FEES:134850
FORM 990 PART IX LINE 11G
DESCRIPTION:DESIGN SERVICES TOTAL FEES:118976
FORM 990 PART IX LINE 11G
DESCRIPTION:BUSINESS DEVELOPMENT TOTAL FEES:32626
FORM 990 PART IX LINE 11G
DESCRIPTION:CONSULTING TOTAL FEES:69130
FORM 990 PART IX LINE 11G
DESCRIPTION:RECRUITMENT TOTAL FEES:54816
FORM 990 PART IX LINE 11G
DESCRIPTION:STRATEGIC PLANNING TOTAL FEES:34706
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.