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 09-01-2013 , and ending 08-31-2014
Name of foundation
DYER-IVES FOUNDATION
 
% LINDA PATTERSON
Number and street (or P.O. box number if mail is not delivered to street address)161 OTTAWA NWSuite 501-HRoom/suite
City or town, state or province, country, and ZIP or foreign postal code
GRAND RAPIDS, MI49503
A Employer identification number

38-6049657
B Telephone number (see instructions)

(616) 454-4502
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$2,831,907J 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) 0
2 Check bullet
3 Interest on savings and temporary cash investments      
4 Dividends and interest from securities...... 113,479 113,479  
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 67,128
b Gross sales price for all assets on line 6a 1,205,500
7 Capital gain net income (from Part IV, line 2)... 0
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule).......      
12 Total. Add lines 1 through 11........ 180,607 113,479  
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 75,000     67,500
14 Other employee salaries and wages......       4,663
15 Pension plans, employee benefits....... 5,181      
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... 10,479      
c Other professional fees (attach schedule).... Click to see attachment 18,703 17,383    
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 6,073     5,466
19 Depreciation (attach schedule) and depletion... Click to see attachment 170    
20 Occupancy.............. 8,802      
21 Travel, conferences, and meetings....... 733     733
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 154,070     146,065
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 279,211 17,383   224,427
25 Contributions, gifts, grants paid........ 807,206 894,467
26 Total expenses and disbursements. Add lines 24 and 25 1,086,417 17,383   1,118,894
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -905,810
b Net investment income (if negative, enter -0-) 96,096
c Adjusted net income (if negative, enter -0-)...  
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...............      
2 Savings and temporary cash investments.......... 524,730 122,187 122,187
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
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...............      
9 Prepaid expenses and deferred charges...........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........ 3,270,365 Click to see attachment2,707,060 2,707,060
c Investments—corporate bonds (attach schedule)........ 34,987 Click to see attachment0 0
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........      
14 Land, buildings, and equipment: basis bullet28,470
Less: accumulated depreciation (attach schedule) bullet27,160   Click to see attachment1,310 1,310
15 Other assets (describe bullet) Click to see attachment1,350 Click to see attachment1,350 Click to see attachment1,350
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 3,831,432 2,831,907 2,831,907
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable................... 556,047 462,238
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 attachment94 Click to see attachment188
23 Total liabilities (add lines 17 through 22).......... 556,141 462,426
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 3,275,291 2,369,481
25 Temporarily restricted................    
26 Permanently restricted................    
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).................... 3,275,291 2,369,481
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 3,831,432 2,831,907
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 3,275,291
2 Enter amount from Part I, line 27a..................... 2 -905,810
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 2,369,481
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 2,369,481
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 ASTON/RIVER ROAD FUND     2013-10-07
b PRINCETON FUTURES     2013-10-07
c OPPENHEIMER INTL BOND FUND     2013-11-04
d BARCLAYS BANK     2013-11-25
e PRINCETON FUTURES     2014-12-05
THE COOK & BYNUM FUND     2014-05-07
ROUMELL OPPORTUNISTIC VALUE     2014-05-07
FPA NEW INCOME     2014-05-15
RUSSELL MULTI STRATEGY     2014-05-15
RUSSELL MULTI STRATEGY     2014-07-16
IVA INTERNATIONAL FUND     2014-07-23
ROUMELL OPPORTUNISTIC VALUE     2014-07-23
RUSSELL MULTI STRATEGY     2014-08-12
RUSSELL MULTI STRATEGY     2014-08-21
THE COOK & BYNUM FUND     2014-08-29
IVA INTERNATIONAL FUND     2014-08-29
ROUMELL OPPORTUNISTIC VALUE     2014-08-29
(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 24,980   25,203 -223
b 94,980   112,247 -17,267
c 232,868   245,901 -13,033
d 35,000   35,000  
e 101,769   118,699 -16,930
29,980   28,036 1,944
39,980   42,092 -2,112
139,980   141,992 -2,012
100,000   99,651 349
50,000   49,580 420
49,980   42,909 7,071
49,980   52,515 -2,535
75,000   75,260 -260
101,062   100,510 552
29,980   26,985 2,995
29,980   25,660 4,320
19,980   21,126 -1,146
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       -223
b       -17,267
c       -13,033
d        
e       -16,930
      1,944
      -2,112
      -2,012
      349
      420
      7,071
      -2,535
      -260
      552
      2,995
      4,320
      -1,146
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 -37,867
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 660,199 4,686,657 0.140868
2011 544,823 4,997,885 0.109011
2010 408,016 5,362,568 0.076086
2009 421,552 5,005,339 0.08422
2008 358,476 4,753,563 0.075412
2 Total of line 1, column (d) ...................... 2 0.485597
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 0.097119
4 Enter the net value of noncharitable-use assets for 2013 from Part X, line 5..... 4 3,487,206
5 Multiply line 4 by line 3....................... 5 338,674
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 961
7 Add lines 5 and 6......................... 7 339,635
8 Enter qualifying distributions from Part XII, line 4.............. 8 1,118,894
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 1 961
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............................ 3 961
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- ..... 5 961
6 Credits/Payments:
a 2013 estimated tax payments and 2012 overpayment credited to 2013 6a 4,414
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 4,414
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 3,453
11 Enter the amount of line 10 to be: Credited to 2014 estimated taxBullet3,453 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? Click to see attachment....................
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
 
No
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 changesClick to see attachment....
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
Yes
 
If "Yes," attach the statement required by General Instruction T.Click to see attachment
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
     
    No
    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.DYER-IVES.ORG
    14
    The books are in care ofbulletLINDA PATTERSON Telephone no.bullet (616) 454-4502
    Located atbullet161 OTTAWA NW STE 501HGRAND RAPIDSMI ZIP+4bullet49503
    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
     
     
    .........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
     
    No
    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
     
    No
    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
     
    No
    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
    LINDA B PATTERSON EXECUTIVE DIRECTOR
    30.0     		75,000    
    161 OTTAWA NW SUITE 501-H
    GRAND RAPIDS,MI49503
    JOHN D HIBBARD JR VICE CHAIRMAN
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    R MALCOLM CUMMING SECRETARY
    2.0     		0    
    201 WEST FULTON 1411
    GRAND RAPIDS,MI49503
    SUSAN COBB TREASURER
    2.0     		0    
    9092 DEER POINT DRIVE
    NEWAYGO,MI49337
    PAUL HAAN DIRECTOR
    2.0     		0    
    420 SWEET STREET NE
    GRAND RAPIDS,MI49505
    JOCELYN DETLOFF DIRECTOR
    2.0     		0    
    161 OTTAWA NW SUITE 501-H
    GRAND RAPIDS,MI49503
    JOSE L REYNA DIRECTOR
    2.0     		0    
    300 MONROE NW
    GRAND RAPIDS,MI49503
    JOHN R HUNTING CHAIRMAN
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    ROSALYNN BLISS DIRECTOR
    2.0     		0    
    2355 KNAPP STREET NE
    GRAND RAPIDS,MI49505
    STEEVE BUCKRIDGE PRESIDENT
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    DOTTI CLUNE DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    JULIA GUEVARA DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    ANDY GUY DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    SIMONE JONAITIS DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    CARL D KELLY DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    DAREL ROSS DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    CARLOS SANCHEZ DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    BETTY ZYLSTRA DIRECTOR
    2.0     		0    
    161 OTTAWA NW
    GRAND RAPIDS,MI49503
    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
     
    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
    THE HOERNER PLANNING GROUP LLC INVEST ADVISORY FEES 17,383
    PO BOX 1326
    MIDDLEBURG,VA20118
    EDGAR D KETTLE GRANT WRITING 30,000
    2015 TREMONT BLVD NW
    GRAND RAPIDS,MI49504
    TYLER NICKERSON GRANT WRITING 40,000
    16 MONROE CENTER NE
    GRAND RAPIDS,MI49503
    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 PROGRAM GRANTS HELPING ORGANIZATIONS TO WORK ON SPECIFIC PROJECTS THAT BETTER THE WELFARE OF THE GRAND RAPIDS COMMUNITY. LIST ATTACHED AT ATTACHMENT 16. 894,467
    2 NEIGHBORHOOD INITIATIVE PROJECT FOR LOCAL ENTITIES, AND NATIONAL RESEARCH ON RECOMMENDED PRACTICES FOR COMMUNITY ORGANIZING AND ECONOMIC DEVELOPMENT. 91,972
    3 KENT COUNTY POETRY COMPETITION TO ENCOURAGE EXCELLENCE IN WRITING AND PROVIDE RECOGNITION FOR LOCAL WORK OF HIGH QUALITY. 3,884
    4  
    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 NONE  
    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
    174,360
    2a
    Tax on investment income for 2013 from Part VI, line 5......
    2a
    961
    b
    Income tax for 2013. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
    961
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    173,399
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    6,267
    5
    Add lines 3 and 4............................
    5
    179,666
    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
    179,666
    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 7 179,666
    2 Undistributed income, if any, as of the end of 2013:
    a Enter amount for 2012 only....... 0
    b Total for prior years:2011, 2010, 2009 0
    3 Excess distributions carryover, if any, to 2013:
    a From 2008....... 120,150
    b From 2009....... 175,693
    c From 2010....... 141,513
    d From 2011....... 297,233
    e From 2012....... 429,060
    fTotal of lines 3a through e......... 1,163,649
    4Qualifying distributions for 2013 from Part
    XII, line 4: bullet$ 1,118,894
    a Applied to 2012, but not more than line 2a 0
    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..... 179,666
    e Remaining amount distributed out of corpus 939,228
    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 2,102,877
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		0
    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 ...........     		0
    e Undistributed income for 2012. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2013. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2014 ..........     		0
    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) ...     		120,150
    9Excess distributions carryover to 2014.
    Subtract lines 7 and 8 from line 6a ......     		1,982,727
    10 Analysis of line 9:
    a Excess from 2009.... 175,693
    b Excess from 2010.... 141,513
    c Excess from 2011.... 297,233
    d Excess from 2012.... 429,060
    e Excess from 2013.... 939,228
    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
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    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 ....     		         
    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...     		         
    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).)
    JOHN R HUNTING
    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.
    NONE
    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:
    LINDA PATTERSON
    161 OTTAWA NW SUITE 501-H
    GRAND RAPIDS,MI49503
    (616) 452-4502
    bThe form in which applications should be submitted and information and materials they should include:
    DYER-IVES' APPLICATION PROCESS IS UNCOMPLICATED, OFFERING CONSULTING SERVICES FOR PROSPECTIVE COMMUNITY APPLICANTS AND A QUICK TURN AROUND ON GRANT REQUESTS. GRANT APPLICANTS ARE ASKED TO: 1) CONTACT THE EXECUTIVE DIRECTOR BY TELEPHONE OR APPOINTMENT TO DISCUSS THE REQUEST; 2) PREPARE A SPECIFIC PROPOSAL, AFTER IT IS AGREED THAT YOUR REQUEST CAN BE CONSIDERED, INCLUDING WHERE APPROPRIATE A ONE OR TWO PAGE DESCRIPTION OF YOUR ORGANIZATION AND ITS PURPOSE, THE GOALS OF YOUR PROJECT AND HOW WELL THEY WILL BE MEASURED, WHAT OTHER ORGANIZATIONS YOU WILL BE WORKING WITH TO ACCOMPLISH YOUR OBJECTIVES, HOW YOU PLAN TO CONTINUE THE PROJECT IN THE FUTURE, AND THE SPECIFIC AMOUNT OF FUNDS YOU ARE REQUESTING. 3) APPEND THE FOLLOWING DOCUMENTS TO YOUR PROPOSAL: AN OPERATING BUDGET OF THE PROJECT FOR WHICH YOU ARE REQUESTING FUNDS; A COPY OF YOUR ORGANIZATION'S IRS 501(C)(3) FORM; A LISTING OF YOUR ORGANIZATION'S BOARD OF DIRECTORS. 4) SEND ONE COPY OF THE PROPOSAL TO THE FOUNDATION'S OFFICE. 5) MEE
    cAny submission deadlines:
    THE FOUNDATION DOES NOT OPERATE ON A GRANTMAKING CYCLE, PREFERRING TO ACCOMODATE APPLICANTS BY REVIE
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    THE FOUNDATION FAVORS PROPOSALS WHICH MEET THE FOLLOWING CRITERIA: SUPPORT THE MISSION OF THE FOUNDATION; DEMONSTRATE MEANINGFUL INVOLVEMENT BY VOLUNTEERS, CITIZENS, RESIDENTS, SERVICE RECIPIENTS, OR OTHER GRASS ROOTS NEIGHBORHOOD GROUPS; EVIDENCE A PERSONAL COMMITMENT BY THE LEADERSHIP INVOLVED; DEMONSTRATE COLLABORATION WITH GROUPS OF ALLIED INTERESTS; SUPPORT HUMAN AND ORGANIZATIONAL CAPACITY BUILDING; EXHIBIT REALISTIC PLANS FOR SUSTAINABILITY; REFLECT A VIABLE AND PRUDENT BUDGET, IDENTIFY WHAT IS TO BE ACCOMPLISHED AND HOW IT WILL BE DOCUMENTED. AS A CATALYST, THE DYER-IVES FOUNDATION SEEKS COMPETENCE THAT WILL DEMONSTRATE AN IMPACT GREATER THAN THE DOLLAR VALUE OF ITS GRANT, AND PROGRAMS THAT ARE CONSISTENT WITH MANAGED URBAN-GROWTH STRATEGIES. THE FOUNDATION DOES NOT GENERALLY CONSIDER ANNUAL DRIVES, BUILDING FUNDS, SCHOLARSHIPS, CAPITAL EXPENDITURES, OR SUPPORT OF ONGOING OPERATIONS.
    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
    THE ARC KENT COUNTY
    4405 44th St SE
    GRAND RAPIDS,MI49512     		NONE PC BOARD DESIGNATED HONORARY GRANT 250
    GRAND RAPIDS COMMUNITY FOUNDATION
    485 OAKES ST SW
    GRAND RAPIDS,MI49503     		NONE PC NONPROFIT TECHNICAL ASSISTANCE FUND 15,000
    COMMUNITY MEDIA CENTER
    711 BRIDGE STREET NW
    GRAND RAPIDS,MI49504     		NONE PC WEBSITE HOSTING AND BOARD DESIGNATED HONORARY GRANT 65
    LINC
    1167 MADISON AVE SE
    GRAND RAPIDS,MI49507     		NONE PC FRANKLIN/EASTERN/WEALTHY AREA SPECIFIC PLANS AND BOARD DESIGNATED HONORARY GRANT 50,000
    FRIENDS OF GRAND RAPIDS PARKS
    PO BOX 3199
    GRAND RAPIDS,MI49501     		NONE PC PLAYGROUNDS TO NEIGHBORHOOD PARKS PROJECT AND BOARD DESIGNATED HONORARY GRANT 1,000
    GVSU JOHNSON CENTER
    1 CAMPUS DRIVE
    ALLENDALE,MI49041     		NONE PC CRI DATA PROJECT 140,000
    DISABILITY ADVOCATES OF KENT COUNTY
    3600 Camelot Drive SE
    GRAND RAPIDS,MI49546     		NONE PC BOARD DESIGNATED HONORARY GRANT 250
    EAST HILLS COUNCIL OF NEIGHBORS
    131 Eastern Ave SE
    GRAND RAPIDS,MI49503     		NONE PC BOARD DESIGNATED HONORARY GRANT 4,200
    EMBELISH
    PO BOX 1497
    GRAND RAPIDS,MI49501     		NONE PC BOARD DESIGNATE HONORARY GRANT 500
    WEST GRAND NEIGHBORHOOD ORGANIZATION
    415 LEONARD ST NW
    GRAND RAPIDS,MI49504     		NONE PC BOARD DESIGNATED HONORARY GRANT AND WEST LEONARD ASP 35,500
    CONGRESS ELEMENTARY SCHOOL
    940 BALDWIN STREET SE
    GRAND RAPIDS,MI49506     		NONE PC BOARD DESIGNATED HONORARY GRANT 500
    CRESTON BUSINESS ASSOCIATION
    205 CARRIER STREET NE
    GRAND RAPIDS,MI49505     		NONE PC BOARD DESIGNATED HONORARY GRANT 500
    DA BLODGETT-ST JOHN'S
    805 LEONARD STREET NE
    GRAND RAPIDS,MI49503     		NONE PC BOARD DESIGNATED HONORARY GRANT 250
    DOWN SYNDROME ASSOCIATION OF WEST MICHIGAN
    233 FULTON STREET E 108
    GRAND RAPIDS,MI49503     		NONE PC BOARD DESIGNATED HONORARY GRANT 500
    GRAND RAPIDS SISTER CITIES ZAPOPAN COMMITTEE
    300 MONROE AVENUE NW 1
    GRAND RAPIDS,MI49503     		NONE PC BOARD DESIGNATED HONORARY GRANT 500
    HOME REPAIR SERVICES
    1100 SOUTH DIVISION AVENUE
    GRAND RAPIDS,MI49507     		NONE PC BOARD DESIGNATED HONORARY GRANT COMMUNITY FOOD CLUB 50,500
    MARY FREE BED REHABILITATION HOSPITAL FOUNDATION
    235 WEALTHY STREET SE
    GRAND RAPIDS,MI49503     		NONE PC NEW HOSPITAL WATER QUALITY AND CONSERVATION SYSTEM AND BOARD DESIGNATED HONORARY GRANT 50,250
    PLANNED PARENTHOOD OF WEST & NORTHERN MICHIGAN
    425 CHERRY STREET SE
    GRAND RAPIDS,MI49503     		NONE PC BOARD DESIGNATED HONORARY GRANT 500
    TRINITY REFORMED CHURCH SCHOOLS OF HOPE PROGRAM
    1224 DAVIS AVENUE NW
    GRAND RAPIDS,MI49504     		NONE PC BOARD DESIGNATED HONORARY GRANT 500
    NEIGHBORS OF BELKNAP - LOOKOUT
    MARY WATERS PARK LODGE
    1042 LAFAYETTE NE PO BOX 3138
    GRAND RAPIDS,MI49501     		NONE PC GATEWAY PARK 500
    CITY OF GRAND RAPIDS
    300 MONROE AVENUE
    4TH FLOOR
    GRAND RAPIDS,MI49512     		NONE PC BICYCLE SAFETY EDUCATION DRY RIVER CORRIDOR PLANNING 50,000
    GVSU HAUENSTEIN CENTER FOR PRESIDENTIAL STUDIES
    401 FULTON STREET W
    GRAND RAPIDS,MI49503     		NONE PC COMMON GROUND 25,000
    HABITAT FOR HUMANITY OF KENT COUNTY
    425 PLEASANT STREET SW
    GRAND RAPIDS,MI49503     		NONE PC GRANDVILLE AVENUE PLAN 25,000
    HUMANE SOCIETY OF WEST MICHIGAN
    3077 WILSON DRIVE NW
    GRAND RAPIDS,MI49534     		NONE PC WEST MICHIGAN NETWORK FOR ANIMALS 5,000
    INNER CITY CHRISTIAN FEDERATION
    902 CHERRY STREET SE
    GRAND RAPIDS,MI49503     		NONE PC FAIR LENDING PILOT PROGRAM 50,000
    THE EDGE URBAN FELLOWSHIP
    735 RITZEMA CT SW
    GRAND RAPIDS,MI49507     		NONE PC YOUTH AND FAMILY PROGRAM EXTENSION 48,000
    FAIR FOOD NETWORK
    205 E WASHINGTON STREET
    SUITE B
    ANN ARBOR,MI48104     		NONE PC DOUBLE UP FOOD BUCKS 50,000
    FERRIS STATE UNIVERSITY'S LATINO DEVELOPMENT
    1201 SOUTH STATE STREET
    BIG RAPIDS,MI49307     		NONE PC LATINO TALENT INITIATIVE 50,000
    GRAND RAPIDS ART MUSEUM
    101 MONROE CENTER STREET NW
    GRAND RAPIDS,MI49503     		NONE PC GOSITE PROJECT 50,000
    GRAND RAPIDS URBAN LEAGUEGRCC
    745 EASTERN AVENUE SE
    GRAND RAPIDS,MI49503     		NONE PC ALPHA BETA OMEGA LEADERSHIP PROGRAM 26,000
    GRAND RAPIDS WHITEWATER
    2180 44TH STREET SE 101
    GRAND RAPIDS,MI49508     		NONE PC EXECUTIVE ASSISTANT STAFFING TO RESTORE THE GRAND RIVER 50,000
    HEALTH INTERVENTION SERVICES
    15 ANDRE STREET SE
    GRAND RAPIDS,MI49507     		NONE PC ELECTRONIC MEDICAL RECORDS SYSTEM 40,000
    HEARTSIDE MINISTRIES
    54 DIVISION AVENUE S
    GRAND RAPIDS,MI49503     		NONE PC BRIDGING THE GAP GED & LITERACY PROGRAM 30,500
    KENDALL COLLEGE OF ART AND DESIGN
    17 FOUNTAIN STREET NW
    GRAND RAPIDS,MI49503     		NONE PC URBAN INSTITUTE FOR CONTEMPORARY ARTS ARTWORKS PROGRAM 6,000
    MIND MEETS MUSIC
    1550 EAST BELTLINE AVENUE SE
    GRAND RAPIDS,MI49506     		NONE PC TRANSITION FUNDING 15,000
    OASIS OF HOPE CENTER
    522 LEONARD STREET NW
    GRAND RAPIDS,MI49504     		NONE PC PROGRAM EXPANSION 10,000
    COMMUNITY RESEARCH INSTITUTE
    201 FRONT AVENUE SW
    GRAND RAPIDS,MI49504     		NONE PC DATA GRAPHICS CONSULTANT 969
    LISC INSTITUTE FOR COMMUNITY DEVELOPMENT
    501 SEVENTH AVENUE
    NEW YORK,NY10018     		NONE PC METROEDGE DATA CONSULTANT SALARY 18,000
    KENT COUNTY PARKS AND RECREATION DEPARTMENT
    1700 BUTTERWORTH STREET SW
    GRAND RAPIDS,MI49534     		NONE PC PARKS STUDY -6,267
    Total .................................bullet 3a 894,467
    bApproved for future payment
    ALS ASSOCIATION MICHIGAN CHAPTER
    678 FRONT AVE NW
    GRAND RAPIDS,MI49504     		NONE PC VIRTUAL SERVICES PROGRAM 6,100
    SALVATION ARMY
    4281 28TH STREET SE
    GRAND RAPIDS CH TWP,MI49512     		NONE PC COALITION TO END HOMELESSNESS HOUSING ADVOCATE 36,000
    NEIGHBORS OF BELKNAP - LOOKOUT
    MARY WATERS PARK LODGE
    1042 LAFAYETTE NE PO BOX 3138
    GRAND RAPIDS,MI49501     		NONE PC GATEWAY PARK 50,000
    GRAND RAPIDS CHILD DISCOVERY CENTER
    409 LAFAYETTE AVE SE
    GRAND RAPIDS,MI49503     		NONE PC COMMUNITY PARK 50,000
    HEART OF WEST MICHIGAN UNITED WAY
    118 COMMERCE AVENUE SE 100
    GRAND RAPIDS,MI49503     		NONE PC PROMOTE FILING FOR THE EARNED INCOME TAX CREDIT 9,789
    AREA AGENCY ON AGING OF WESTER MICHIGAN
    1279 CEDAR STREET NE
    GRAND RAPIDS,MI49503     		NONE PC ADVOCATES FOR SENIOR TRANSIT ISSUES 50,000
    CITY OF GRAND RAPIDS
    300 MONROE AVENUE
    GRAND RAPIDS,MI49503     		NONE PC DRY RIVER PLAN 50,000
    FRIENDS OF GRAND RAPIDS PARKS
    PO BOX 3199
    GRAND RAPIDS,MI49501     		NONE PC TREE CANOPY STUDY AND SOUTH FIELD ACQUISITION PROJECT 97,850
    GVSU JOHNSON CENTER FOR PHILANTHROPY
    201 FRONT AVE SW
    GRAND RAPIDS,MI49504     		NONE PC CRI DATA PROJECT 62,500
    HERITAGE HILL ASSOCIATION
    126 COLLEGE AVE SE
    GRAND RAPIDS,MI49503     		NONE PC PLEASANT PARK 50,000
    Total .................................bullet 3b 462,239
    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
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3
    Interest on savings and temporary cash investments ............     		         
    4 Dividends and interest from securities....     14 113,479  
    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 .............     		    18 67,128  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: a
    b
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   180,607  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13180,607
    (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.)
    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
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    Form 990-PF (2013)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2013 AllOthProgRltdInvestmentsSch
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Category Amount
    NONE  

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2013 DepreciationSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    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
    COMPUTER 2014-05-28 848   M5   170      

    TY 2013 InvestmentsCorpBondsSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CORPORATE BONDS 0 0

    TY 2013 InvestmentsCorpStockSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Name of Stock End of Year Book Value End of Year Fair Market Value
    MUTUAL FUNDS 2,707,060 2,707,060

    TY 2013 InvestmentsLandSchedule2
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Category/ Item Cost/Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value

    TY 2013 LandEtcSchedule2
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value


    TY 2013 OtherAssetsSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    REFUNDABLE EXCISE TAX 1,350 1,350 1,350


    TY 2013 OtherExpensesSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OFFICE EXPENSE 3,247      
    PROFESSIONAL DEVELOPMENT 1,604     1,604
    UTILITIES 3,732      
    GENERAL INSURANCE 1,006      
    MISCELLANEOUS 28     8
    POETRY COMPETITION 3,884     3,884
    NEIGHBORHOOD INITIATIVE 91,972     91,972
    CONTRACTED GRANT WRITER 48,597     48,597


    TY 2013 OtherLiabilitiesSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Description Beginning of Year - Book Value End of Year - Book Value
    PAYROLL TAXES PAYABLE 94 188


    TY 2013 OtherProfessionalFeesSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    INVESTMENT FEES 17,383 17,383    
    BANK FEES 121      
    PAYROLL SERVICES FEES 1,199      


    TY 2013 TaxesSchedule
    Name:
    DYER-IVES FOUNDATION
    EIN: 38-6049657
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    PAYROLL TAXES 6,073     5,466