TY 2020 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
bullet

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0052

2020

Open to Public Inspection

For calendar year 2020, or tax year beginning 01-01-2020 , and ending 12-31-2020

Name of foundation
MARK & CAROL MULLER CHARITABLE FUND

Number and street (or P.O. box number if mail is not delivered to street address)1971 E BELTLINE AVE NE STE 240
Room/suite

City or town, state or province, country, and ZIP or foreign postal code
GRAND RAPIDS, MI49525

A Employer identification number

38-3443809

B Telephone number (see instructions)

(616) 456-7114

C If exemption application is pending, check here bullet

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. bullet

2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... bullet

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... bullet

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) bullet

$5,489,300J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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	(d) Disbursements for charitable purposes (cash basis only)


1	Contributions, gifts, grants, etc., received (attach schedule)	0
2	Check .............
3	Interest on savings and temporary cash investments	97		97
4	Dividends and interest from securities...
5a	Gross rents............	674,047		319,525
b	Net rental income or (loss) 233,438
6a	Net gain or (loss) from sale of assets not on line 10
b	Gross sales price for all assets on line 6a
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........	674,144		319,622
13	Compensation of officers, directors, trustees, etc.	12,285		0	12,285
14	Other employee salaries and wages......	562		0	562
15	Pension plans, employee benefits.......
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......
c	Other professional fees (attach schedule)....		45,353	0	45,353
17	Interest...............	81,780		0	0
18	Taxes (attach schedule) (see instructions)...		14,334	0	12,119
19	Depreciation (attach schedule) and depletion...		192,994	51,123
20	Occupancy..............	23,078		0	23,078
21	Travel, conferences, and meetings.......	2,969		0	2,969
22	Printing and publications..........
23	Other expenses (attach schedule).......		330,968	171,601	-1,066
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	704,323		222,724	95,300
25	Contributions, gifts, grants paid.......	2,500			2,500
26	Total expenses and disbursements. Add lines 24 and 25	706,823		222,724	97,800
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-32,679
b	Net investment income (if negative, enter -0-)			96,898
c	Adjusted net income (if negative, enter -0-)...

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2020)

Form 990-PF (2020)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	47,161	74,882	74,882
	2	Savings and temporary cash investments.........
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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) 72,707
		Less: allowance for doubtful accounts 10,841	70,109	61,866	61,866
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........	109,846	98,448	98,448
	10a	Investments—U.S. and state government obligations (attach schedule)
	b	Investments—corporate stock (attach schedule).......
	c	Investments—corporate bonds (attach schedule).......
	11	Investments—land, buildings, and equipment: basis 4,317,006
		Less: accumulated depreciation (attach schedule) 1,110,699	2,978,558	3,206,307	3,929,008
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........
	14	Land, buildings, and equipment: basis 2,127,713
		Less: accumulated depreciation (attach schedule) 810,744	1,388,962	1,316,969	1,316,968
	15	Other assets (describe )	9,471	8,128	8,128
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	4,604,107	4,766,600	5,489,300
	17	Accounts payable and accrued expenses..........
	18	Grants payable.................
	19	Deferred revenue.................
	20	Loans from officers, directors, trustees, and other disqualified persons
	21	Mortgages and other notes payable (attach schedule)......	1,986,881	2,182,454
	22	Other liabilities (describe )	2,760	2,359
	23	Total liabilities (add lines 17 through 22).........	1,989,641	2,184,813
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........	0	0
	27	Paid-in or capital surplus, or land, bldg., and equipment fund	0	0
	28	Retained earnings, accumulated income, endowment, or other funds	2,614,466	2,581,787
	29	Total net assets or fund balances (see instructions).....	2,614,466	2,581,787
	30	Total liabilities and net assets/fund balances (see instructions).	4,604,107	4,766,600

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

2,614,466

Enter amount from Part I, line 27a .....................

-32,679

Other increases not included in line 2 (itemize) bullet

Add lines 1, 2, and 3 ..........................

2,581,787

Decreases not included in line 2 (itemize) bullet

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

2,581,787

Form 990-PF (2020)

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.)
1a
b
c
d
e

(e) Gross sales price		(f) Depreciation allowed (or allowable)	(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a
b
c
d
e

Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(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
b
c
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2
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 ...................		3

Part V

Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income

SECTION 4940(e) REPEALED ON DECEMBER 20, 2019 - DO NOT COMPLETE

1 Reserved

(a) Reserved	(b) Reserved	(c) Reserved	(d) Reserved

Reserved...........................

Reserved,..........................

Form 990-PF (2020)

Page 4

Part VI

Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)

1a	Exempt operating foundations described in section 4940(d)(2), check here and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)
b	Reserved................................	1	1,347
c	All other domestic foundations enter 1.39% 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	0
3	Add lines 1 and 2...........................	3	1,347
4	Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-)	4	0
5	Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- .....	5	1,347
6	Credits/Payments:

a	2020 estimated tax payments and 2019 overpayment credited to 2020	6a	1,607
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ...........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	1,607
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached.		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	260
11	Enter the amount of line 10 to be: Credited to 2021 estimated tax260	Refunded	11	0

Part VII-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. bullet

$ 0(2) On foundation managers. bullet

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. bullet

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles

of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....

Did the foundation have unrelated business gross income of $1,000 or more during the year?........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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?................

Yes

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..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

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 .

Yes

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 2020 or the taxable year beginning in 2020? See the instructions for Part XIV.

If "Yes," complete Part XIV .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

Form 990-PF (2020)

Page 5

Part VII-A

Statements Regarding Activities (continued)

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 .............

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address bullet

N/A

The books are in care of bullet

SANDRA COOPER Telephone no. bullet

(616) 456-7114

Located at bullet

1971 E BELTLINE AVE NE/STE 240GRAND RAPIDSMI ZIP+4 bullet

49525

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... bullet

and enter the amount of tax-exempt interest received or accrued during the year ........ bullet

16 At any time during calendar year 2020, 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 the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
country bullet

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

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? YesNo

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person?......................YesNo

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? YesNo

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? YesNo

(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)?...............YesNo

(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.).......YesNo

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 instructions ........

Organizations relying on a current notice regarding disaster assistance check here........ bullet

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 2020?.............

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)):

At the end of tax year 2020, did the foundation have any undistributed income (lines 6d

and 6e, Part XIII) for tax year(s) beginning before 2020?.............YesNo

If "Yes," list the years bullet

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year?......................YesNo

If "Yes," did it have excess business holdings in 2020 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 2020.)..................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2020?

Form 990-PF (2020)

Page 6

Part VII-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? YesNo

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive?.............YesNo

(3) Provide a grant to an individual for travel, study, or other similar purposes? YesNo

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions................YesNo

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals?.....YesNo

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 ......

Organizations relying on a current notice regarding disaster assistance check here......... bullet

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?..........YesNo

If "Yes," attach the statement required by Regulations section 53.4945–5(d).

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract?.....................YesNo

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction? YesNo

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? ....

Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or

excess parachute payment during the year? .................YesNo

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-)
MARK MULLER	PRES., TREAS. 2.50	0
200 LAGO LANE NE GRAND RAPIDS,MI49506	PRES., TREAS. 2.50	0
CAROL MULLER	V. PRES., SEC. 30.00	12,285
200 LAGO LANE NE GRAND RAPIDS,MI49506	V. PRES., SEC. 30.00	12,285
SANDRA COOPER	DIRECTOR 1.00	0
1971 E BELTLINE AVE NE SUITE 240 GRAND RAPIDS,MI49525	DIRECTOR 1.00	0

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
NONE









Total number of other employees paid over $50,000...................				0

Form 990-PF (2020)

Page 7

Part VIII

Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors (continued)

3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
(a) Name and address of each person paid more than $50,000	(b) Type of service	(c) Compensation
NONE

Total number of others receiving over $50,000 for professional services............. bullet

Part IX-A

Summary of Direct Charitable Activities

List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc.	Expenses
1	PASTOR SPIRITUAL RETREAT CENTER AND CURRICULUM	14,504
2	RESOURCING SEMINARIES IN THE GLOBAL SOUTH	14,504
3	PASTOR LITURGIST AND BOARD LEADERSHIP	14,504
4	PRISON MINISTRY	65,266

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


2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... bullet

Form 990-PF (2020)

Page 8

Part X

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

Average of monthly cash balances.......................

48,766

Fair market value of all other assets (see instructions)................

4,859,664

Total (add lines 1a, b, and c).........................

4,908,430

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

1,929,333

Subtract line 2 from line 1d.........................

2,979,097

Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see

instructions) .............................

44,686

Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4

2,934,411

Minimum investment return. Enter 5% of line 5..................

146,721

Part XI

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part X, line 6....................

146,721

Tax on investment income for 2020 from Part VI, line 5......

1,347

Income tax for 2020. (This does not include the tax from Part VI.)...

10,178

Add lines 2a and 2b............................

11,525

Distributable amount before adjustments. Subtract line 2c from line 1............

135,196

Recoveries of amounts treated as qualifying distributions................

Add lines 3 and 4............................

135,196

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...

135,196

Part XII

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

97,800

Program-related investments—total from Part IX-B..................

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4

97,800

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.................

Adjusted qualifying distributions. Subtract line 5 from line 4..............

97,800

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 (2020)

Page 9

Part XIII

Undistributed Income (see instructions)

		(a) Corpus	(b) Years prior to 2019	(c) 2019	(d) 2020
1 Distributable amount for 2020 from Part XI, line 7					135,196
2 Undistributed income, if any, as of the end of 2020:
a Enter amount for 2019 only.......				0
b Total for prior years:20, 20, 20			0
3 Excess distributions carryover, if any, to 2020:
a From 2015......	137,206
b From 2016......	130,942
c From 2017......	416,881
d From 2018......	126,035
e From 2019......	5,839
fTotal of lines 3a through e........		816,903
4Qualifying distributions for 2020 from Part
XII, line 4: $ 97,800
a Applied to 2019, but not more than line 2a				0
b Applied to undistributed income of prior years (Election required—see instructions).....			0
c Treated as distributions out of corpus (Election required—see instructions)........		0
d Applied to 2020 distributable amount.....					97,800
e Remaining amount distributed out of corpus		0
5 Excess distributions carryover applied to 2020.		37,396			37,396
(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		779,507
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......			0
d Subtract line 6c from line 6b. Taxable amount —see instructions ...........			0
e Undistributed income for 2019. Subtract line 4a from line 2a. Taxable amount—see instructions .............				0
f Undistributed income for 2020. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2021 ..........					0
7 Amounts treated as distributions out of corpus to satisfy requirements imposed by section 170(b)(1)(F) or 4942(g)(3) (Election may be required - see instructions) .......		0
8 Excess distributions carryover from 2015 not applied on line 5 or line 7 (see instructions) ...		99,810
9Excess distributions carryover to 2021. Subtract lines 7 and 8 from line 6a ......		679,697
10 Analysis of line 9:
a Excess from 2016....	130,942
b Excess from 2017....	416,881
c Excess from 2018....	126,035
d Excess from 2019....	5,839
e Excess from 2020....

Form 990-PF (2020)

Page 10

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 2020, enter the date of the ruling....... bullet

b Check box to indicate whether the organization is a private operating foundation described in section4942(j)(3) or4942(j)(5)

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) 2020	(b) 2019	(c) 2018	(d) 2017	(e) Total

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 foundation 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).)

MARK MULLER

CAROL MULLER

bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.

2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:

Check here bullet

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

aThe name, address, and telephone number or email address of the person to whom applications should be addressed:

bThe form in which applications should be submitted and information and materials they should include:

cAny submission deadlines:

dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:

Form 990-PF (2020)

Page 11

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
MADISON SQUARE CHURCH 1441 MADISON AVE SE GRAND RAPIDS,MI49507	NONE		ANNUAL SUPPORT	2,500
Total ................................. 3a				2,500

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2020)

Page 12

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	(e) Related or exempt function income (See instructions.)
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 ...........			14	97
4 Dividends and interest from securities....
5 Net rental income or (loss) from real estate:
aDebt-financed property......	531120	257,213
bNot debt-financed property.....	531120	-23,775
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
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)..		233,438		97	0

13Total. Add line 12, columns (b), (d), and (e)..................

233,535

(See worksheet in line 13 instructions to verify calculations.)

Part XVI-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	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 (2020)

Page 13

Part XVII

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?

Yes

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........Yes No

If "Yes," complete the following schedule.

(a) Name of organization	(b) Type of organization	(c) Description of relationship

Sign Here

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2020)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

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TY 2020 AmortizationSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Description of Amortized Expenses	Date Acquired, Completed, or Expended	Amount Amortized	Deduction for Prior Years	Amortization Method	Current Year Amortization	Net Investment Income	Adjusted Net Income	Total Amount of Amortization
CLOSING COSTS - CULVERT LOAN	2018-10-03	5,371	959	84.000000000000	767	0		1,726
2840 BROADMOOR LOAN CLOSING COST	2019-01-16	5,828	534	120.000000000000	583	0		1,117

- TIN:

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

TY 2020 DepreciationSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Description of Property	Date Acquired	Cost or Other Basis	Prior Years' Depreciation	Computation Method	Rate / Life (# of years)	Current Year's Depreciation Expense
2840 BROADMOOR	2004-01-01	134,785	55,152	SL	39.000000000000	3,456
3450 28TH ST LAND LEASE RIGHTS	2009-02-01	271,969	52,316	SL	56.750000000000	4,792
BUILDING 50% 3450 28TH ST	2009-02-01	599,391	167,138	SL	39.000000000000	15,369
DENHOUTER LAND LEASE 3450 28TH ST	2009-02-01	122,264	23,518	SL	56.750000000000	2,154
SITE WORK 50% 3450 28TH ST	2009-02-01	132,666	92,865	SL	15.000000000000	8,844
SIGNAGE 50% 3450 28TH ST	2009-02-01	2,961	2,072	SL	15.000000000000	197
3460 28TH ST LAND LEASE RIGHTS	2009-02-01	361,475	64,603	SL	61.080000000000	5,918
50% 3460 28TH ST	2009-02-01	100,006	17,872	SL	61.080000000000	1,637
BUILDING 3460 28TH ST	2009-02-01	848,352	236,561	SL	39.000000000000	21,753
ENHOUTER LAND LEASE 3460 28TH ST	2009-02-01	223,859	40,008	SL	61.080000000000	3,665
SITE WORK 3460 28TH ST	2009-02-01	176,121	123,284	SL	15.000000000000	11,741
SIGNAGE 3460 28TH ST	2009-02-01	10,192	7,134	SL	15.000000000000	679
3460 28TH ST TENANT IMPROVEMENTS EYEMART	2010-02-01	78,629	19,825	SL	39.000000000000	2,016
200 LAGO LANE PRIOR TO 2004	2004-03-15	1,212,996	491,158	SL	39.000000000000	31,102
200 LAGO LANE 2004	2004-03-15	352,368	142,679	SL	39.000000000000	9,035
USED CANON CMERA	2006-05-15	600	600	SL	7.000000000000	0
TREATED DOCK	2008-10-15	3,731	2,799	SL	15.000000000000	249
LEAN-TO/GAZEBO STYLE STORAGE SHED	2008-11-14	4,659	1,328	SL	39.000000000000	119
CUSTOM FOLDING CHILD GATE	2009-02-10	620	620	SL	5.000000000000	0
DELL COMPUTER	2009-06-04	483	483	SL	5.000000000000	0
LAGO LANE BASEMENT OFFICE	2009-03-31	3,874	1,071	SL	39.000000000000	99
FURNITURE	2009-03-18	3,630	3,630	SL	7.000000000000	0
3450 WEST BUILDING	2012-05-01	250,357	48,947	SL	39.000000000000	6,419
3450 WEST BUILDING - AWNING	2012-05-01	5,336	2,669	SL	15.000000000000	356
3450 WEST BUILDING - TI	2012-05-01	3,766	3,766	SL	5.000000000000	0
3460 TI COMPLETE NUTRITION	2013-01-28	23,114	4,125	SL	39.000000000000	593
3450 WEST BUILDING -TI	2013-01-28	8,750	1,560	SL	39.000000000000	224
3450 WEST BUILDING - TI	2013-01-28	12,500	2,231	SL	39.000000000000	321
290 GREENWICH REMODEL	2017-04-01	170,626	16,805	SL	27.500000000000	6,205
290 GREENWICH BUILDING	2010-07-30	139,475	47,971	SL	27.500000000000	5,072
290 GREENWICH LAND	2010-07-30	87,800		NC	0 %	0
2018 MERCEDES E400	2018-05-23	77,429	24,519	SL	5.000000000000	15,486
290 GREENWICH LANDSCAPING	2018-11-12	63,768	4,960	SL	15.000000000000	4,251
2840 BROADMOOR PHASE 1 PARKING LOT	2018-11-01	69,716	5,423	SL	15.000000000000	4,648
2840 BROADMOOR PHASE 1 SIGNAGE	2018-11-01	1,331	104	SL	15.000000000000	89
2840 BROADMOOR PHASE 1 IRRIGATION SYSTEM & WATER SERVICE INSTALLATION	2018-11-01	12,467	970	SL	15.000000000000	831
2840 BROADMOOR PHASE 1 PLUMBING	2018-11-01	1,186	35	SL	39.000000000000	30
2840 BROADMOOR PHASE 1 - BUILDING	2019-01-16	313,933	7,714	SL	39.000000000000	8,050
2840 BROADMOOR PHASE 1 - LAND IMPROVEMENTS	2019-01-16	9,348	571	SL	15.000000000000	623
2840 BROADMOOR PHASE 1 - LEASEHOLD IMPROVEMENT	2019-01-16	6,371	1,178	SL	15.000000000000	425
2840 BROADMOOR FLOOD PLAIN	2019-12-23	8,847		NC	0 %	0
2840 BROADMOOR PHASE 2 - BUILDINGS	2019-01-01	709	17	SL	39.000000000000	18
2840 BROADMOOR PHASE 2 - LAND IMPROVEMENTS	2019-01-01	2,851	190	SL	15.000000000000	190
2840 BROADMOOR PHASE 2 - LEASEHOLD IMPROVEMENTS	2019-01-01	42,447	2,830	SL	15.000000000000	2,830
3450 28TH ST CULVERT THROUGH 1-1-19	2019-01-01	33,683	2,246	SL	15.000000000000	2,246
3450 28TH ST CULVERT 1-1-19 THROUGH 6-30-19	2019-06-30	83,307	2,777	SL	15.000000000000	5,554
3450 28TH ST CULVERT 6-30-19 THROUGH 12-31-19	2019-12-31	2,663		SL	15.000000000000	178
290 GREENWICH SPRINKLER SYSTEM	2019-08-26	5,654	126	SL	15.000000000000	377
2840 BROADMOOR PHASE 2 - BUILDING ADDITION	2020-12-07	161,275		SL	39.000000000000	172
2840 BROADMOOR PHASE 2 - LAND IMPROVEMENTS	2020-12-07	70,314		SL	15.000000000000	391
2840 BROADMOOR PHASE 2 - PARKING LOT	2020-12-07	76,534		SL	15.000000000000	425
2840 BROADMOOR PHASE 2 - LAND COSTS	2020-12-07	12,555		NC	0 %	0
2840 BROADMOOR FLOOD PLAIN	2020-12-31	28,069		NC	0 %	0
2840 BROADMOOR PHASE 1 - FLOORING	2019-01-16	12,909		SL	5.000000000000	2,582

- TIN:

TY 2020 DistributionFromCorpusElection

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Election:

PURSUANT TO IRC SEC. 4942 (H)(2) AND REG. 53.4942(A)-3(D)(2), THE MARK B. AND CAROL S. MULLER CHARITABLE FUND HEREBY ELECTS TO TREAT CURRENT YEAR QUALIFYING DISTRIBUTIONS IN EXCESS OF THE IMMEDIATELY PRECEDING TAX YEAR'S UNDISTRIBUTED INCOME AS BEING MADE OUT OF CORPUS._______________________________________ ____________________SIGNATURE - TITLE DATE

- TIN:

TY 2020 InvestmentsLandSchedule2

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Category/ Item	Cost/Other Basis	Accumulated Depreciation	Book Value
2840 BROADMOOR	134,785	58,608	76,177
3450 28TH ST LAND LEASE RIGHTS	271,969	57,108	214,861
BUILDING 50% 3450 28TH ST	599,391	182,507	416,884
DENHOUTER LAND LEASE 3450 28TH ST	122,264	25,672	96,592
SITE WORK 50% 3450 28TH ST	132,666	101,709	30,957
SIGNAGE 50% 3450 28TH ST	2,961	2,269	692
3460 28TH ST LAND LEASE RIGHTS	361,475	70,521	290,954
50% 3460 28TH ST	100,006	19,509	80,497
BUILDING 3460 28TH ST	848,352	258,314	590,038
ENHOUTER LAND LEASE 3460 28TH ST	223,859	43,673	180,186
SITE WORK 3460 28TH ST	176,121	135,025	41,096
SIGNAGE 3460 28TH ST	10,192	7,813	2,379
3460 28TH ST TENANT IMPROVEMENTS EYEMART	78,629	21,841	56,788
3450 WEST BUILDING	250,357	55,366	194,991
3450 WEST BUILDING - AWNING	5,336	3,025	2,311
3450 WEST BUILDING - TI	3,766	3,766	0
3460 TI COMPLETE NUTRITION	23,114	4,718	18,396
3450 WEST BUILDING -TI	8,750	1,784	6,966
3450 WEST BUILDING - TI	12,500	2,552	9,948
2840 BROADMOOR PHASE 1 PARKING LOT	69,716	10,071	59,645
2840 BROADMOOR PHASE 1 SIGNAGE	1,331	193	1,138
2840 BROADMOOR PHASE 1 IRRIGATION SYSTEM & WATER SERVICE INSTALLATION	12,467	1,801	10,666
2840 BROADMOOR PHASE 1 PLUMBING	1,186	65	1,121

- TIN:

TY 2020 LandEtcSchedule2

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Category / Item	Cost / Other Basis	Accumulated Depreciation	Book Value
200 LAGO LANE PRIOR TO 2004	1,212,996	522,260	690,736
200 LAGO LANE 2004	352,368	151,714	200,654
USED CANON CMERA	600	600	0
TREATED DOCK	3,731	3,048	683
LEAN-TO/GAZEBO STYLE STORAGE SHED	4,659	1,447	3,212
CUSTOM FOLDING CHILD GATE	620	620	0
DELL COMPUTER	483	483	0
LAGO LANE BASEMENT OFFICE	3,874	1,170	2,704
FURNITURE	3,630	3,630	0
290 GREENWICH REMODEL	170,626	23,010	147,616
290 GREENWICH BUILDING	139,475	53,043	86,432
290 GREENWICH LAND	87,800	0	87,800
2018 MERCEDES E400	77,429	40,005	37,424
290 GREENWICH LANDSCAPING	63,768	9,211	54,557
2840 BROADMOOR PHASE 1 - BUILDING	313,933	15,764	298,169
2840 BROADMOOR PHASE 1 - LAND IMPROVEMENTS	9,348	1,194	8,154
2840 BROADMOOR PHASE 1 - LEASEHOLD IMPROVEMENT	6,371	1,603	4,768
2840 BROADMOOR FLOOD PLAIN	8,847	0	8,847
2840 BROADMOOR PHASE 2 - BUILDINGS	709	35	674
2840 BROADMOOR PHASE 2 - LAND IMPROVEMENTS	2,851	380	2,471
2840 BROADMOOR PHASE 2 - LEASEHOLD IMPROVEMENTS	42,447	5,660	36,787
3450 28TH ST CULVERT THROUGH 1-1-19	33,683	4,492	29,191
3450 28TH ST CULVERT 1-1-19 THROUGH 6-30-19	83,307	8,331	74,976
3450 28TH ST CULVERT 6-30-19 THROUGH 12-31-19	2,663	178	2,485
290 GREENWICH SPRINKLER SYSTEM	5,654	503	5,151
2840 BROADMOOR LOAN CLOSING COST	5,828	1,117	4,711
2840 BROADMOOR PHASE 2 - BUILDING ADDITION	161,275	172	161,103
2840 BROADMOOR PHASE 2 - LAND IMPROVEMENTS	70,314	391	69,923
2840 BROADMOOR PHASE 2 - PARKING LOT	76,534	425	76,109
2840 BROADMOOR PHASE 2 - LAND COSTS	12,555	0	12,555
2840 BROADMOOR FLOOD PLAIN	28,069	0	28,069
2840 BROADMOOR PHASE 1 - FLOORING	12,909	2,582	10,327

- TIN:

TY 2020 OtherAssetsSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
TENANT BILLBACK	-235	-228	-228
PREPAID CLOSING FEES	9,706	8,356	8,356

- TIN:

TY 2020 OtherExpensesSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
AUTO EXPENSE	-2,958	0	-2,958
OFFICE SUPPLIES	1,892	0	1,892
BAD DEBT	10,841	0	0
RENTAL EXPENSES 2840 E. BELTLINE KENTWOOD, MI	35,656	6,949	0
ALLOCATED G&A COSTS	14,097	6,895	0
RENTAL EXPENSES WOODLAND CORNER SHOPS	221,165	108,172	0
RENTAL EXPENSES 290 GREENWICH GRAND RAPIDS MI	48,925	48,925	0
AMORTIZATION	1,350	660	0

- TIN:

TY 2020 OtherLiabilitiesSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Description	Beginning of Year - Book Value	End of Year - Book Value
ACCRUED PAYROLL TAXES	2,760	2,359

- TIN:

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TY 2020 OtherNotesLoansRcvblLongSch

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Borrower's Name	Relationship to Insider	Original Amount of Loan	Balance Due	Date of Note	Maturity Date	Repayment Terms	Interest Rate	Purpose of Loan
DONALD PETTINGA	NONE	75,000	60,866	2006-01	2007-08		0 %	PROGRAM RELATED INVESTMENT
CALM THE CHAOS LLC	NONE	15,000	0	2017-12	2021-12	MONTHLY	500.0000000000 %	PROGRAM RELATED INVESTMENT
DALE BREUER	NONE	0	5,565	2020-02	2021-12	MONTHLY	0 %	PROGRAM RELATED INVESTMENT
CAROL SANDERSON	NONE	0	6,276	2020-02	2021-12	MONTHLY	0 %	PROGRAM RELATED INVESTMENT

- TIN:

TY 2020 OtherProfessionalFeesSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ALLOCATED ACCOUNTING & LEGAL FEES	45,353	0		45,353

- TIN:

TY 2020 TaxesSchedule

Name:

MARK & CAROL MULLER CHARITABLE FUND

EIN:

38-3443809

Category	Amount	Disbursements for Charitable Purposes
PAYROLL TAXES	990	989
PROPERTY	11,130	11,130
FEDERAL TAXES	2,214	0
STATE TAXES	0	0