2024-07-31T10:14:11-05:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990PF 2023-01-01 382221489 MEMORIAL NATURE PRESERVE MEMO 2318618417 868 S BLUFF ROAD SHELBY MI 49455 MARILYN JOHNSON TREASURER 2318618417 2024-07-24 1 1 BRANDY L MIKULA CPA P00645694 5173237500 2024-07-25 2023 2024-08-08 14:25:15Z X 1846922 X 490775 9411 9411 9411 10747 10747 24 510933 20158 9435 0 0 0 0 2500 0 2500 0 3518 0 0 3518 5076 0 5076 0 5651 80 3665 1906 16745 80 11241 5424 0 0 16745 80 11241 5424 494188 20078 0 32836 27865 27865 265818 285977 322326 713625 234625 713625 1484000 12731 12731 12731 546010 1040198 1846922 0 0 X 0 0 0 0 546010 1040198 546010 1040198 546010 1040198 546010 494188 0 1040198 0 1040198 FLPSX XXX-XX-XXXX P 2021-01-01 2023-12-31 9420 9420 FBGRX XXX-XX-XXXX P 2021-01-01 2023-12-31 329 329 FSDIX XXX-XX-XXXX P 2021-01-01 2023-12-31 974 974 SHORT-TERM GAIN P 2023-01-01 2023-12-31 24 24 10747 24 X 1988-01-04 N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 MI 1 1 1 0 0 1 N/A DONALD G SPARKS RESIDENT AGENT 2318618417 868 S BLUFF ROAD SHELBY MI 49455 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BETH BOYNTON 1145 BAUGHMAN DRIVE CLAREMONT CA 917113735 DIRECTOR 1.00 0 0 0 PAUL TURNBULL 3423 FAIRGROVE TERRACE ROCHESTER HILLS MI 48309 DIRECTOR 1.00 0 0 0 JULIE KUYKENDALL 18888 N FRUITPORT RD SPRING LAKE MI 49456 DIRECTOR 1.00 0 0 0 DAVID LIVINGSTON 7249 DENISON GRAND RAPIDS MI 49546 DIRECTOR/SECRETARY 1.00 0 0 0 MARILYN JOHNSON 1366 OLD OAK HILL DRIVE ADA MI 49301 DIRECTOR/TREASURER 1.00 0 0 0 JIM NICHOLAS 5321 W FISH RD SHELBY MI 49455 DIRECTOR/VICE PRESIDENT 1.00 0 0 0 MEL BOYNTON 90 BRIARWOOD LANE RUTLAND VT 05701 DIRECTOR/PRESIDENT 1.00 0 0 0 NONE 0 NONE 0 FOUR NATURE LECTURES, SEMINARS AND LIVE DEMONSTRATIONS AT THE NATURE PERSERVE. EXPENSES ARE PRIMARILY FOR HONORARIUMS PAID TO PROFESSIONAL SPEAKERS. AVERAGE ATTENDANCE AT LECTURES IS 35 PERSONS. 1906 DESIGN, FABRICATION, AND INSTALLATION OF BRONZE PIONEER DONORS' PLAQUE IN THE MEMORIAL NATURE PRESERVE. 3518 MEMORIAL DAY EDUCATION PROJECT AND CEREMONY AT NATURE PRESERVE, NO EXPENSES INCURRED. APPROXIMATELY 60 PERSONS IN ATTENDANCE. 0 0 306367 31040 0 337407 0 0 337407 5061 332346 16617 X 5424 0 5424 1988-01-04 X 0 0 0 1466 1466 0 0 0 1246 1246 5424 1000 1200 300 7924 0 0 0 0 0 5424 1000 1200 300 7924 1846922 1346987 869430 827336 4890675 1846922 1346987 869430 827336 4890675 0 0 0 0 0 X 0 0 14 9411 18 10747 0 20158 0 20158 0 0 0 0 0 0 0 0 0 0 X X 1 DONALD A HINES 731 OAKWOOD DR EAST LANSING MI 488233032 479000 X 1 BENONA TOWNSHIP PARCELS 64-011-500-129-00 & 64-011-101-300-02 479000 2023-09-12 ACCOUNTING FEES 2500 0 2500 0 LETTER RULING PART V, LINE 1A AND PART XIII, LINE 1A NO "LETTER RULING" HAD BEEN RECEIVED. DURING AN AUDIT OF THE 1986 RETURN OF THE MEMORIAL NATURE PRESERVE, THE AGENT MR. MARC A. BOUMAN, CONCLUDED THAT MEMORIAL NATURE PRESERVE IS ACTUALLY A PRIVATE OPERATING FOUNDATION. ACCORDINGLY, IN CONSULTATION WITH MR. BOUMAN, MEMORIAL NATURE PRESERVE EXECUTED A "CONSENT TO PROPOSED ADVERSE ACTION (FORM 6018)" CONSENTING TO BE CLASSIFIED AS A PRIVATE OPERATING FOUNDATION UNDER SECTION 4942(J)(3). ATTACHED IS A COPY OF THAT FORM 6018 WHICH WAS EXECUTED ON JANUARY 4, 1988, THE DATE OF THE AUDIT. IN SUBSEQUENT PHONE CONVERSATIONS WITH MR. BOUMAN, HE ADVISED US THAT WE WOULD RECEIVE COMMUNICATION FROM THE IRS REGARDING OUR STATUS AS A PRIVATE OPERATING FOUNDATION, BUT WE HAVE NOT YET RECEIVED SUCH COMMUNICATION. HOWEVER, MR. BOUMAN INDICATED THAT OUR 1987 TAX RETURN AND ALL SUBSEQUENT RETURNS SHOULD BE FILED WITH THE PRIVATE OPERATING FOUNDATION CLASSIFICATION. IN A LETTER DATED DECEMBER 14, 2022, MR. STEPHEN A MARTIN, DIRECTOR, EXEMPT ORGANIZATIONS, CONFIRMED OUR EXEMPT OPERATING FOUNDATION STATUS UNDER IRC SECTIONS 501C3 AND 4940(D). OTHER ASSETS 12731 12731 12731 EDUCATION - NATURE LECTURES 1906 0 0 1906 ELECTRICITY CHARGES 523 0 523 0 INSURANCE 1523 0 1523 0 MAINTENANCE 1315 0 1315 0 ANNUAL REPORT 20 0 20 0 SAFETY DEPOSIT & OTHER BANK FEES 80 80 0 0 POSTAGE & SUPPLIES 284 0 284 0 OTHER FEES 3518 0 0 3518 DONALD A HINES 731 OAKWOOD DR EAST LANSING MI 48823 TAXES 5076 0 5076 0