Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 1,205 | 39,135 | 635,166 | 282,883 | 1,582,033 | 2,540,422 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,205 | 39,135 | 635,166 | 282,883 | 1,582,033 | 2,540,422 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 1,943,059 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 597,363 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,205 | 39,135 | 635,166 | 282,883 | 1,582,033 | 2,540,422 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | ||||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support. Add lines 7 through 10. | 2,540,422 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2015 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
|---|
| PER IRS REGULATIONS, AN ORGANIZATION FAILING TO MEET THE 33 1/3% TEST CAN STILL BE TREATED AS "PUBLICLY SUPPORTED" IF IT: 1)"NORMALLY" RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR BOTH; 2)MEETS THE 10% OF SUPPORT TEST AND THE ATTRACTION OF PUBLIC SUPPORT TEST, TO SHOW THAT IT MEETS TEST (1) ABOVE; AND 3)IS IN THE "NATURE" OF A "PUBLICLY SUPPORTED" ORGANIZATION, TAKING INTO ACCOUNT THE ADDITIONAL RELEVANT FACTORS. THESE RELEVANT FACTORS ARE: A.PERCENTAGE OF FINANCIAL SUPPORT; B.SOURCES OF SUPPORT; C.REPRESENTATIVE GOVERNING BODY ; D.AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; AND E.ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS AN ORGANIZATION, HOWEVER, ISN'T GENERALLY REQUIRED TO SATISFY ALL OF THE ABOVE FACTORS. THOSE RELEVANT TO EACH CASE AND THE WEIGHT GIVEN TO EACH MAY DIFFER DEPENDING ON THE ORGANIZATION'S NATURE AND PURPOSE, AND THE LENGTH OF TIME IT'S BEEN IN EXISTENCE. ALTHOUGH GRAND RAPIDS WHITEWATER, INC. (GRWW) FAILS THE 33 1/3% SUPPORT TEST FOR 2015, IT CAN STILL BE TREATED AS "PUBLICLY SUPPORTED" UNDER THE 10% FACTS AND CIRCUMSTANCES TEST. MEETS THE "NORMALLY" RECEIVES TEST EXCEPT WHERE THERE IS A SUBSTANTIAL AND MATERIAL CHANGE IN AN ORGANIZATION'S SOURCES OF SUPPORT, AN ORGANIZATION IS CONSIDERED AS "NORMALLY" MEETING THE 33 1/3% SUPPORT TEST OR THE 10% FACTS AND CIRCUMSTANCES TEST, FOR ITS CURRENT TAX YEAR AND THE TAX YEAR IMMEDIATELY THEREAFTER, IF, FOR THE CURRENT TAX YEAR, IT MEETS CERTAIN CRITERIA. IN THE CASE OF THE 10% FACTS AND CIRCUMSTANCES TEST (WHICH APPLIES TO GRWW), IT MUST MEET THE 10% SUPPORT TEST ON AN AGGREGATE BASIS (2 ABOVE) AND SATISFY ENOUGH OF THE OTHER RELEVANT FACTORS (3 ABOVE), TO BE TAKEN INTO CONSIDERATION. AS FOR THE "PERCENTAGE OF FINANCIAL SUPPORT- AND "SOURCES OF SUPPORT" FACTORS, FACTS PERTINENT TO YEARS BEFORE THE FOUR TAX YEARS IMMEDIATELY PRECEDING THE CURRENT TAX YEAR MAY ALSO BE TAKEN INTO CONSIDERATION. THE COMBINATION OF FACTORS DOES NOT HAVE TO BE THE SAME FOR EACH FOUR YEAR PERIOD AS LONG AS THERE IS A SUFFICIENT COMBINATION TO SHOW COMPLIANCE WITH IRS REGULATIONS. THE FOLLOWING EXPLANATIONS SHOW GRWW MEETS THESE CRITERIA: MEETS THE 10% SUPPORT TEST THE 2015 FORM 990 SCHEDULE A SUPPORT SCHEDULE (PART II) LINE 14 SHOWS GRWW'S PUBLIC SUPPORT PERCENTAGE AT 23.51%, WHICH IS GREATER THAN 10%. THIS PERCENTAGE TAKES INTO CONSIDERATION SUPPORT AND REVENUE RECEIVED IN 2011, 2012, 2013, 2014, AND 2015. MEETS THE ATTRACTION OF PUBLIC SUPPORT TEST TO MEET THE ATTRACTION OF PUBLIC SUPPORT TEST, AN ORGANIZATION MUST BE ORGANIZED AND OPERATED IN A MANNER TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUING BASIS. AN ORGANIZATION WILL MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, AND/OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT PUBLIC SUPPORT FROM GOVERNMENTAL UNITS OR OTHER CHARITABLE ORGANIZATIONS DESCRIBED IN IRC 509(A)(1). IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION WILL BE GIVEN TO WHETHER THE SCOPE OF ITS FUNDRAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. GRWW IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC AND/OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. GRWW MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC INCLUDING THE FOLLOWING: A LARGE PART OF GRWW'S FUNDING TO DATE HAS BEEN SECURED THROUGH GRANTS FROM LOCAL FOUNDATIONS, FEDERAL GOVERNMENT GRANTS, OR GRANTS AWARDED FROM STATE/NATIONAL NONPROFITS AND CONSERVATION ORGANIZATIONS. THESE FUNDS HAVE PROVIDED GRWW THE NECESSARY FINANCIAL RESOURCES TO CONDUCT OPERATIONAL ACTIVITIES LIKE ENGINEERING, DESIGN, AND SCIENTIFIC RESEARCH NEEDED TO RESTORE THE NAMESAKE RAPIDS TO THE GRAND RIVER AND REVITALIZE THE RIVER AS A FUTURE PUBLIC AMENITY. GRWW HAS A TEAM OF GRANT WRITERS RESEARCHING POTENTIAL GRANTS FROM LOCAL FOUNDATIONS, STATE/FEDERAL GRANT ANNOUNCEMENTS, AND NATIONAL NONPROFIT/PHILANTHROPIC FUNDING SOURCES. THIS TEAM EVALUATES EACH FUNDING REQUEST TO DETERMINE ELIGIBILITY AND MATCHES COMPONENTS OF THE GRAND RIVER REVITALIZATION PROJECT TO THE POTENTIAL FUNDING REQUIREMENTS. GRWW'S 2013 DESIGNATION AS AN URBAN WATERS FEDERAL PARTNERSHIP LOCATION, JUST ONE OF 19 IN THE COUNTRY, HAS HELPED THEM USE THE SIGNIFICANT FINANCIAL SUPPORT FROM THE LOCAL PHILANTHROPIC COMMUNITY AS LEVERAGE IN SEEKING SUCCESSFUL FUNDING OPPORTUNITIES FROM GOVERNMENT AGENCIES LIKE THE U.S. FISH & WILDLIFE SERVICE AND THE ENVIRONMENTAL PROTECTION AGENCY. MUCH OF THE SOLICITATION FOR CURRENT FUNDS HAS BEEN DONE THROUGH THE DEVELOPMENT OF ONGOING RELATIONSHIPS WITH THE LOCAL FOUNDATION COMMUNITY, LOCAL BUSINESS LEADERS, AND POTENTIAL FUTURE SUPPORTERS. SINCE 2013, GRWW AND OTHER PROJECT PARTNERS HAVE CONTINUOUSLY ENGAGED THE GENERAL PUBLIC BY PRESENTING THE MISSION AND FUTURE VISION FOR THE GRAND RIVER TO A VARIETY OF AUDIENCES LIKE SCHOOL GROUPS, PRIVATE SECTOR BUSINESSES, LOCAL GOVERNMENTS/MUNICIPAL LEADERSHIP, CIVIC GROUPS, NEIGHBORHOOD ASSOCIATIONS, AND THE COMMUNITY MEMBERS. WE HAVE PRESENTED OUR VISION OVER 100 TIMES AND HAVE REACHED OVER 3,000 INDIVIDUALS. WHILE THESE PRESENTATIONS ARE NOT INDENTED AS SOLICITATION EVENTS SPECIFICALLY, THEY SHOW OUR ONGOING EFFORTS TO EDUCATE THE GENERAL PUBLIC AND GAIN BROAD COMMUNITY SUPPORT AS WE PREPARE FOR AN EVENTUAL CAPITAL FUNDRAISING CAMPAIGN TO RAISE THE FUNDS NEEDED FOR PROJECT CONSTRUCTION. IN 2016, OVER 65 INDIVIDUALS, BUSINESS LEADERS, AND LOCAL FOUNDATION REPRESENTATIVES PARTICIPATED IN A FUNDRAISING FEASIBILITY STUDY FOR THIS PROJECT THAT IDENTIFIED 14-16 MILLION DOLLARS OF FUNDING SUPPORT EXISTS FROM LOCAL PRIVATE DONORS IF THE REMAINING PROJECT BUDGET COULD BE SECURED FROM NATIONAL/FEDERAL FUNDING SOURCES. AS A RESULT OF THE FUNDRAISING FEASIBILITY STUDY, GRWW IS CURRENTLY DEVELOPING AN ANNUAL INDIVIDUAL FUNDRAISING CAMPAIGN TO SUPPORT THE ONGOING EFFORTS TO RESTORE THE GRAND RIVER. PARTNERING WITH FOUNDERS BREWING COMPANY, FOX 17, AND DOWNTOWN GRAND RAPIDS INC. THE INAUGURAL TRIBUTE ON THE GRAND FUNDRAISING EVENT WAS HELD ON SEPTEMBER 10, 2016 TO SHOWCASE THE GRAND RIVER AND RAISE FUNDS FOR GRWW. THIS EVENT HAD 375 INDIVIDUALS PARTICIPATING IN A ONE OF A KIND BEER PAIRING DINNER AND SILENT AUCTION AND OVER 2,000 PEOPLE PARTICIPATING IN A FREE CONCERT ALONG THE BANKS OF THE GRAND RIVER. ALL PROCEEDS FROM THE EVENT WENT TO GRWW AND SEVERAL LOCAL BUSINESSES AND COMMUNITY LEADERS SUPPORTED THE EVENT THROUGH A VARIETY OF SPONSORSHIP OPPORTUNITIES. THE TREMENDOUS RESPONSE FROM THE LOCAL COMMUNITY FOR THIS EVENT WOULD NOT HAVE BEEN POSSIBLE WITHOUT THE CONTINUOUS PUBLIC ENGAGEMENT EFFORTS BY GRWW AND THE BOARD OF DIRECTORS OVER THE LAST THREE YEARS. THIS EVENT ESTABLISHED A BASELINE OF NEW DONORS THAT WILL BE AN ACTIVE PART OF FUTURE ANNUAL FUND EFFORTS AND THE EVENTUAL CAPITAL CAMPAIGN FOR CONSTRUCTION FUNDING. SOURCES OF SUPPORT AS STATED ABOVE, GRWW'S PERCENTAGE OF FINANCIAL SUPPORT IS ABOVE THE 10% REQUIREMENT: 23.51% FOR 2015. SOURCES OF SUPPORT: GRWW'S SOURCES OF SUPPORT INCLUDE SEVERAL UNRELATED INDIVIDUAL DONORS, BUSINESSES, GOVERNMENTAL AGENCIES, AND PRIVATE FOUNDATIONS. GOVERNMENTAL AGENCIES PROVIDING SUPPORT INCLUDE THE CITY OF GRAND RAPIDS AND GRAND VALLEY METROPOLITAN COUNCIL. PRIVATE FOUNDATIONS THAT HAVE MADE SIGNIFICANT GRANTS TO THE ORGANIZATION INCLUDE: CDV5 FOUNDATION, DYER-IVES FOUNDATION, FREY FOUNDATION, DICK & BETSY DEVOS FAMILY FOUNDATION, VANDERWEIDE FAMILY FOUNDATION, AND THE WEGE FOUNDATION. THESE ORGANIZATIONS HAVE HISTORICALLY GIVEN A VARIETY OF GRANTS TO ORGANIZATIONS THAT SUPPORT THE PUBLIC INTEREST OF THE CITY OF GRAND RAPIDS AND SURROUNDING COMMUNITIES. REPRESENTATIVE GOVERNING BODY: GRWW'S GOVERNING BODY: THE BROAD INTERESTS OF THE PUBLIC ARE REPRESENTED IN THE COMPOSITION OF THE GRWW'S BOARD OF DIRECTORS: 1.CHIP RICHARDS - CO-FOUNDER OF GRWW. HE IS A RETIRED COMMERCIAL PHOTOGRAPHER AND CURRENTLY STAY-AT-HOME DAD. AFTER COLLEGE, HE PURSUED HIS LOVE OF WATER AND THE OUTDOORS AS A PROFESSIONAL FLY FISHING GUIDE IN MICHIGAN AND ALASKA. CHIP IS AN ACTIVE VOLUNTEER FOR THE NATIONAL SKI PATROL AND WEST MICHIGAN MOUNTAIN BIKING ASSOCIATION. 2.CHRIS MULLER - FOUNDER AND PRESIDENT OF M RETAIL SOLUTIONS. CO-FOUNDER OF GRWW. CHRIS IS ACTIVE IN THE INTERNATIONAL COUNCIL OF SHOPPING CENTERS, SERVES ON THE BOARD FOR AN ELITE-LEVEL ROAD AND MOUNTAIN BIKE RACING TEAM, AND DEVELOPED THE HIGHEST RATED LEED BUILDING IN THE WORLD. 3.JANET KORN - SENIOR VICE PRESIDENT OF EXPERIENCE GRAND RAPIDS. JANET CURRENTLY LEADS THE MARKETING TEAM FOR EXPERIENCE GRAND RAPIDS AND IS RESPONSIBLE FOR BRAND MANAGEMENT, COMMUNICATIONS, ADVERTISING, AND MARKET POSITIONING. SHE ALSO GUIDES THE MARKETING CAMPAIGN FOR THE CITY OF GRAND RAPIDS AND ITS PARTNERSHIP WITH THE PUR |
| Return Reference | Explanation |
|---|---|
| PART II, LINE 17A | PER IRS REGULATIONS, AN ORGANIZATION FAILING TO MEET THE 33 1/3% TEST CAN STILL BE TREATED AS "PUBLICLY SUPPORTED" IF IT: 1)"NORMALLY" RECEIVES A SUBSTANTIAL PART OF ITS SUPPORT FROM GOVERNMENTAL UNITS, FROM DIRECT OR INDIRECT CONTRIBUTIONS FROM THE GENERAL PUBLIC, OR BOTH; 2)MEETS THE 10% OF SUPPORT TEST AND THE ATTRACTION OF PUBLIC SUPPORT TEST, TO SHOW THAT IT MEETS TEST (1) ABOVE; AND 3)IS IN THE "NATURE" OF A "PUBLICLY SUPPORTED" ORGANIZATION, TAKING INTO ACCOUNT THE ADDITIONAL RELEVANT FACTORS. THESE RELEVANT FACTORS ARE: A.PERCENTAGE OF FINANCIAL SUPPORT; B.SOURCES OF SUPPORT; C.REPRESENTATIVE GOVERNING BODY ; D.AVAILABILITY OF PUBLIC FACILITIES OR SERVICES; AND E.ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS AN ORGANIZATION, HOWEVER, ISN'T GENERALLY REQUIRED TO SATISFY ALL OF THE ABOVE FACTORS. THOSE RELEVANT TO EACH CASE AND THE WEIGHT GIVEN TO EACH MAY DIFFER DEPENDING ON THE ORGANIZATION'S NATURE AND PURPOSE, AND THE LENGTH OF TIME IT'S BEEN IN EXISTENCE. ALTHOUGH GRAND RAPIDS WHITEWATER, INC. (GRWW) FAILS THE 33 1/3% SUPPORT TEST FOR 2015, IT CAN STILL BE TREATED AS "PUBLICLY SUPPORTED" UNDER THE 10% FACTS AND CIRCUMSTANCES TEST. MEETS THE "NORMALLY" RECEIVES TEST EXCEPT WHERE THERE IS A SUBSTANTIAL AND MATERIAL CHANGE IN AN ORGANIZATION'S SOURCES OF SUPPORT, AN ORGANIZATION IS CONSIDERED AS "NORMALLY" MEETING THE 33 1/3% SUPPORT TEST OR THE 10% FACTS AND CIRCUMSTANCES TEST, FOR ITS CURRENT TAX YEAR AND THE TAX YEAR IMMEDIATELY THEREAFTER, IF, FOR THE CURRENT TAX YEAR, IT MEETS CERTAIN CRITERIA. IN THE CASE OF THE 10% FACTS AND CIRCUMSTANCES TEST (WHICH APPLIES TO GRWW), IT MUST MEET THE 10% SUPPORT TEST ON AN AGGREGATE BASIS (2 ABOVE) AND SATISFY ENOUGH OF THE OTHER RELEVANT FACTORS (3 ABOVE), TO BE TAKEN INTO CONSIDERATION. AS FOR THE "PERCENTAGE OF FINANCIAL SUPPORT- AND "SOURCES OF SUPPORT" FACTORS, FACTS PERTINENT TO YEARS BEFORE THE FOUR TAX YEARS IMMEDIATELY PRECEDING THE CURRENT TAX YEAR MAY ALSO BE TAKEN INTO CONSIDERATION. THE COMBINATION OF FACTORS DOES NOT HAVE TO BE THE SAME FOR EACH FOUR YEAR PERIOD AS LONG AS THERE IS A SUFFICIENT COMBINATION TO SHOW COMPLIANCE WITH IRS REGULATIONS. THE FOLLOWING EXPLANATIONS SHOW GRWW MEETS THESE CRITERIA: MEETS THE 10% SUPPORT TEST THE 2015 FORM 990 SCHEDULE A SUPPORT SCHEDULE (PART II) LINE 14 SHOWS GRWW'S PUBLIC SUPPORT PERCENTAGE AT 23.51%, WHICH IS GREATER THAN 10%. THIS PERCENTAGE TAKES INTO CONSIDERATION SUPPORT AND REVENUE RECEIVED IN 2011, 2012, 2013, 2014, AND 2015. MEETS THE ATTRACTION OF PUBLIC SUPPORT TEST TO MEET THE ATTRACTION OF PUBLIC SUPPORT TEST, AN ORGANIZATION MUST BE ORGANIZED AND OPERATED IN A MANNER TO ATTRACT NEW AND ADDITIONAL PUBLIC OR GOVERNMENTAL SUPPORT ON A CONTINUING BASIS. AN ORGANIZATION WILL MEET THIS REQUIREMENT IF IT MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC, COMMUNITY, AND/OR MEMBERSHIP GROUP INVOLVED, OR IF IT CARRIES ON ACTIVITIES DESIGNED TO ATTRACT PUBLIC SUPPORT FROM GOVERNMENTAL UNITS OR OTHER CHARITABLE ORGANIZATIONS DESCRIBED IN IRC 509(A)(1). IN DETERMINING WHETHER AN ORGANIZATION MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC OR COMMUNITY, CONSIDERATION WILL BE GIVEN TO WHETHER THE SCOPE OF ITS FUNDRAISING ACTIVITIES IS REASONABLE IN LIGHT OF ITS CHARITABLE ACTIVITIES. GRWW IS ORGANIZED AND OPERATED TO ATTRACT NEW AND ADDITIONAL PUBLIC AND/OR GOVERNMENTAL SUPPORT ON A CONTINUOUS BASIS. GRWW MAINTAINS A CONTINUOUS AND BONA FIDE PROGRAM FOR SOLICITATION OF FUNDS FROM THE GENERAL PUBLIC INCLUDING THE FOLLOWING: A LARGE PART OF GRWW'S FUNDING TO DATE HAS BEEN SECURED THROUGH GRANTS FROM LOCAL FOUNDATIONS, FEDERAL GOVERNMENT GRANTS, OR GRANTS AWARDED FROM STATE/NATIONAL NONPROFITS AND CONSERVATION ORGANIZATIONS. THESE FUNDS HAVE PROVIDED GRWW THE NECESSARY FINANCIAL RESOURCES TO CONDUCT OPERATIONAL ACTIVITIES LIKE ENGINEERING, DESIGN, AND SCIENTIFIC RESEARCH NEEDED TO RESTORE THE NAMESAKE RAPIDS TO THE GRAND RIVER AND REVITALIZE THE RIVER AS A FUTURE PUBLIC AMENITY. GRWW HAS A TEAM OF GRANT WRITERS RESEARCHING POTENTIAL GRANTS FROM LOCAL FOUNDATIONS, STATE/FEDERAL GRANT ANNOUNCEMENTS, AND NATIONAL NONPROFIT/PHILANTHROPIC FUNDING SOURCES. THIS TEAM EVALUATES EACH FUNDING REQUEST TO DETERMINE ELIGIBILITY AND MATCHES COMPONENTS OF THE GRAND RIVER REVITALIZATION PROJECT TO THE POTENTIAL FUNDING REQUIREMENTS. GRWW'S 2013 DESIGNATION AS AN URBAN WATERS FEDERAL PARTNERSHIP LOCATION, JUST ONE OF 19 IN THE COUNTRY, HAS HELPED THEM USE THE SIGNIFICANT FINANCIAL SUPPORT FROM THE LOCAL PHILANTHROPIC COMMUNITY AS LEVERAGE IN SEEKING SUCCESSFUL FUNDING OPPORTUNITIES FROM GOVERNMENT AGENCIES LIKE THE U.S. FISH & WILDLIFE SERVICE AND THE ENVIRONMENTAL PROTECTION AGENCY. MUCH OF THE SOLICITATION FOR CURRENT FUNDS HAS BEEN DONE THROUGH THE DEVELOPMENT OF ONGOING RELATIONSHIPS WITH THE LOCAL FOUNDATION COMMUNITY, LOCAL BUSINESS LEADERS, AND POTENTIAL FUTURE SUPPORTERS. SINCE 2013, GRWW AND OTHER PROJECT PARTNERS HAVE CONTINUOUSLY ENGAGED THE GENERAL PUBLIC BY PRESENTING THE MISSION AND FUTURE VISION FOR THE GRAND RIVER TO A VARIETY OF AUDIENCES LIKE SCHOOL GROUPS, PRIVATE SECTOR BUSINESSES, LOCAL GOVERNMENTS/MUNICIPAL LEADERSHIP, CIVIC GROUPS, NEIGHBORHOOD ASSOCIATIONS, AND THE COMMUNITY MEMBERS. WE HAVE PRESENTED OUR VISION OVER 100 TIMES AND HAVE REACHED OVER 3,000 INDIVIDUALS. WHILE THESE PRESENTATIONS ARE NOT INDENTED AS SOLICITATION EVENTS SPECIFICALLY, THEY SHOW OUR ONGOING EFFORTS TO EDUCATE THE GENERAL PUBLIC AND GAIN BROAD COMMUNITY SUPPORT AS WE PREPARE FOR AN EVENTUAL CAPITAL FUNDRAISING CAMPAIGN TO RAISE THE FUNDS NEEDED FOR PROJECT CONSTRUCTION. IN 2016, OVER 65 INDIVIDUALS, BUSINESS LEADERS, AND LOCAL FOUNDATION REPRESENTATIVES PARTICIPATED IN A FUNDRAISING FEASIBILITY STUDY FOR THIS PROJECT THAT IDENTIFIED 14-16 MILLION DOLLARS OF FUNDING SUPPORT EXISTS FROM LOCAL PRIVATE DONORS IF THE REMAINING PROJECT BUDGET COULD BE SECURED FROM NATIONAL/FEDERAL FUNDING SOURCES. AS A RESULT OF THE FUNDRAISING FEASIBILITY STUDY, GRWW IS CURRENTLY DEVELOPING AN ANNUAL INDIVIDUAL FUNDRAISING CAMPAIGN TO SUPPORT THE ONGOING EFFORTS TO RESTORE THE GRAND RIVER. PARTNERING WITH FOUNDERS BREWING COMPANY, FOX 17, AND DOWNTOWN GRAND RAPIDS INC. THE INAUGURAL TRIBUTE ON THE GRAND FUNDRAISING EVENT WAS HELD ON SEPTEMBER 10, 2016 TO SHOWCASE THE GRAND RIVER AND RAISE FUNDS FOR GRWW. THIS EVENT HAD 375 INDIVIDUALS PARTICIPATING IN A ONE OF A KIND BEER PAIRING DINNER AND SILENT AUCTION AND OVER 2,000 PEOPLE PARTICIPATING IN A FREE CONCERT ALONG THE BANKS OF THE GRAND RIVER. ALL PROCEEDS FROM THE EVENT WENT TO GRWW AND SEVERAL LOCAL BUSINESSES AND COMMUNITY LEADERS SUPPORTED THE EVENT THROUGH A VARIETY OF SPONSORSHIP OPPORTUNITIES. THE TREMENDOUS RESPONSE FROM THE LOCAL COMMUNITY FOR THIS EVENT WOULD NOT HAVE BEEN POSSIBLE WITHOUT THE CONTINUOUS PUBLIC ENGAGEMENT EFFORTS BY GRWW AND THE BOARD OF DIRECTORS OVER THE LAST THREE YEARS. THIS EVENT ESTABLISHED A BASELINE OF NEW DONORS THAT WILL BE AN ACTIVE PART OF FUTURE ANNUAL FUND EFFORTS AND THE EVENTUAL CAPITAL CAMPAIGN FOR CONSTRUCTION FUNDING. SOURCES OF SUPPORT AS STATED ABOVE, GRWW'S PERCENTAGE OF FINANCIAL SUPPORT IS ABOVE THE 10% REQUIREMENT: 23.51% FOR 2015. SOURCES OF SUPPORT: GRWW'S SOURCES OF SUPPORT INCLUDE SEVERAL UNRELATED INDIVIDUAL DONORS, BUSINESSES, GOVERNMENTAL AGENCIES, AND PRIVATE FOUNDATIONS. GOVERNMENTAL AGENCIES PROVIDING SUPPORT INCLUDE THE CITY OF GRAND RAPIDS AND GRAND VALLEY METROPOLITAN COUNCIL. PRIVATE FOUNDATIONS THAT HAVE MADE SIGNIFICANT GRANTS TO THE ORGANIZATION INCLUDE: CDV5 FOUNDATION, DYER-IVES FOUNDATION, FREY FOUNDATION, DICK & BETSY DEVOS FAMILY FOUNDATION, VANDERWEIDE FAMILY FOUNDATION, AND THE WEGE FOUNDATION. THESE ORGANIZATIONS HAVE HISTORICALLY GIVEN A VARIETY OF GRANTS TO ORGANIZATIONS THAT SUPPORT THE PUBLIC INTEREST OF THE CITY OF GRAND RAPIDS AND SURROUNDING COMMUNITIES. REPRESENTATIVE GOVERNING BODY: GRWW'S GOVERNING BODY: THE BROAD INTERESTS OF THE PUBLIC ARE REPRESENTED IN THE COMPOSITION OF THE GRWW'S BOARD OF DIRECTORS: 1.CHIP RICHARDS - CO-FOUNDER OF GRWW. HE IS A RETIRED COMMERCIAL PHOTOGRAPHER AND CURRENTLY STAY-AT-HOME DAD. AFTER COLLEGE, HE PURSUED HIS LOVE OF WATER AND THE OUTDOORS AS A PROFESSIONAL FLY FISHING GUIDE IN MICHIGAN AND ALASKA. CHIP IS AN ACTIVE VOLUNTEER FOR THE NATIONAL SKI PATROL AND WEST MICHIGAN MOUNTAIN BIKING ASSOCIATION. 2.CHRIS MULLER - FOUNDER AND PRESIDENT OF M RETAIL SOLUTIONS. CO-FOUNDER OF GRWW. CHRIS IS ACTIVE IN THE INTERNATIONAL COUNCIL OF SHOPPING CENTERS, SERVES ON THE BOARD FOR AN ELITE-LEVEL ROAD AND MOUNTAIN BIKE RACING TEAM, AND DEVELOPED THE HIGHEST RATED LEED BUILDING IN THE WORLD. 3.JANET KORN - SENIOR VICE PRESIDENT OF EXPERIENCE GRAND RAPIDS. JANET CURRENTLY LEADS THE MARKETING TEAM FOR EXPERIENCE GRAND RAPIDS AND IS RESPONSIBLE FOR BRAND MANAGEMENT, COMMUNICATIONS, ADVERTISING, AND MARKET POSITIONING. SHE ALSO GUIDES THE MARKETING CAMPAIGN FOR THE CITY OF GRAND RAPIDS AND ITS PARTNERSHIP WITH THE PUR |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE PURPOSE OF THE CORPORATION IS TO PROMOTE THE CREATION AND OPERATION OF A PUBLIC PARK ALONG AND WITHIN THE GRAND RIVER, INCLUDING CREATION OF A WHITEWATER COURSE TO PROVIDE RECREATIONAL AND FITNESS OPPORTUNITIES TO THE GENERAL PUBLIC, AND TO PROMOTE AN ENVIRONMENTALLY SOUND DESIGN FOR SUCH PUBLIC PARK TO ENHANCE THE SUSTAINABILITY OF THE WILDLIFE AND NATURAL RESOURCES WITHIN SUCH PARK AND THE GRAND RIVER. |
| FORM 990 | ALL LINES LEFT BLANK ARE NOT APPLICABLE TO THE ORGANIZATION. |
| FORM 990, PAGE 2, PART III, LINE 4A | DRAFT REPORTS AND MEMORANDUMS WERE WRITTEN ON PROJECT TOPICS INCLUDING: LAKE STURGEON HABITAT RESTORATION, THE ECONOMIC IMPACT STUDY APPROACH, AND A CONSTRUCTION MANAGEMENT ADVISOR. IN ADDITION, SUPPORT WAS PROVIDED FOR SUBCONSULTANT OVERSIGHT AND PRESENTATION MATERIALS. MUSSEL STUDY- A FRESHWATER MUSSEL SURVEY WAS CONDUCTED BY A CONSULTANT IN THE SECTION OF RIVER PROPOSED TO BE AFFECTED BY THE RAPIDS RESTORATION PROJECT. THE UNDERWATER MUSSEL SURVEY FOCUSED ON UNDERSTANDING THE DISTRIBUTION OF UNIONIDS, SPECIES COMPOSITION, AND ESTIMATING THE NUMBER OF SPECIES THAT MAY POTENTIALLY BE AFFECTED BY THE PROPOSED RAPIDS RESTORATION PROJECT. A FOCUS OF THE SURVEY WAS ON STATE OR FEDERALLY THREATENED OR ENDANGERED SPECIES. THE RESULTS OF THE SURVEY WERE PREPARED IN PREPARATION FOR A BIOLOGICAL ASSESSMENT OPINION TO BE DEVELOPED TO ADDRESS POTENTIAL IMPACTS OF RESTORATION ACTIVITIES, A DESIGN FOR MITIGATION, AND EVALUATE ANY LONG TERM EFFECTS OF THE PROJECT, PARTICULARLY ON THE FEDERALLY ENDANGERED MUSSEL. ECONOMIC IMPACT STUDY- AN ECONOMIC IMPACT STUDY WAS CONDUCTED BY A CONSULTANT TO UNDERSTAND THE POTENTIAL ECONOMIC ACTIVITY THAT MIGHT RESULT FROM THE GRAND RIVER RAPIDS RESTORATION PROJECT AS PROPOSED IN GRAND RAPIDS MICHIGAN. THE STUDY EVALUATED QUANTITATIVE ESTIMATES OF NET-NEW ECONOMIC ACTIVITY STEMMING FROM CHANGES IN RECREATIONAL USES OF THE RESTORED RIVER AND RIVERFRONT AS PROPOSED IN THE ECONOMIC IMPACT STUDY. THE STUDY ALSO PROVIDED A QUALITATIVE REVIEW OF SOME ECONOMIC IMPACTS STEMMING FROM THE RESTORED RIVER, INCLUDING QUALITY OF LIFE BENEFITS AND REAL ESTATE DEVELOPMENT POTENTIAL. GRAND RAPIDS WHITEWATER CONTINUES TO WORK WITH STATE AND FEDERAL REGULATORY AGENCIES TO COMPLETE THE ENGINEERING, SCIENTIFIC, AND ECOLOGICAL ANALYSIS NEEDED TO ACQUIRE NECESSARY PERMITS BEFORE CONSTRUCTION ON THE GRAND RIVER CAN BEGIN. CURRENT EFFORTS ARE FOCUSING ON FISH PASSAGE, IMPROVING HABITAT CONDITIONS FOR THREATENED AND ENDANGERED SPECIES, AND FINALIZING THE DESIGN OF AN ADJUSTABLE HYDRAULIC STRUCTURE TO BLOCK PASSAGE OF INVASIVE SEA LAMPREY. |
| FORM 990, PAGE 6, PART VI, LINE 8B | GRAND RAPIDS WHITEWATER DID NOT HAVE ANY COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 WILL BE REVIEWED BY THE BOOKKEEPER AND TREASURER BEFORE IT IS FILED. THE 990 WILL ALSO BE REVIEWED WITH THE BOARD AFTER THE RETURN IS FILED. IT WILL BE PRESENTED BY THE BOOKKEEPER OR THE TREASURER. |
| FORM 990, PAGE 6, PART VI, LINE 19 | GOVERNING DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
| Software ID: | |
| Software Version: |