Civic Intelligence

Friends of the Oudolf Garden

EIN 84-3672805 • 501(c)3 • Detroit, MI

Profile

Friends of the oudolf garden is dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.

PO Box 141146Detroit, MI 48214

oudolfgardendetroit.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

77th percentile

23%

Higher net margin than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-37%

Faster revenue growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$431,168

Up $48,300 (+13%) from 2023

Liabilities

Down

$1,279

Down $3,851 (-75%) from 2023

Net Assets

Up

$429,889

Up $52,151 (+14%) from 2023

Revenue

Down

$228,427

Down $136,483 (-37%) from 2023

Expenses

Down

$176,276

Down $20,315 (-10%) from 2023

Net Income

Down

$52,151

Down $116,168 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2018: $1Liabilities 2018: $0Net Assets 2018: $02018Assets 2019: $2,700Liabilities 2019: $0Net Assets 2019: $2,7002019Assets 2020: $20,667Liabilities 2020: $160Net Assets 2020: $20,5072020Assets 2021: $179,580Liabilities 2021: $664Net Assets 2021: $178,9162021Assets 2022: $211,929Liabilities 2022: $2,510Net Assets 2022: $209,4192022Assets 2023: $382,868Liabilities 2023: $5,130Net Assets 2023: $377,7382023Assets 2024: $431,168Liabilities 2024: $1,279Net Assets 2024: $429,8892024

Highlighted filing

2024

Assets$431,168
Liabilities$1,279
Net Assets$429,889

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$300K$200K$100K$0Revenue 2018: $0Expenses 2018: $0Net Income 2018: $02018Revenue 2019: $2,700Expenses 2019: $0Net Income 2019: $2,7002019Revenue 2020: $23,922Expenses 2020: $6,115Net Income 2020: $17,8072020Revenue 2021: $170,061Expenses 2021: $11,357Net Income 2021: $158,7042021Revenue 2022: $170,406Expenses 2022: $139,903Net Income 2022: $30,5032022Revenue 2023: $364,910Expenses 2023: $196,591Net Income 2023: $168,3192023Revenue 2024: $228,427Expenses 2024: $176,276Net Income 2024: $52,1512024

Highlighted filing

2024

Revenue$228,427
Expenses$176,276
Net Income$52,151

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$228,427
Mission and Program Overview

Mission

Friends of the oudolf garden is dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.

Dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$335,290$172,587▼ $162,703
Land, Buildings, and Equipment, Net$45,117$151,591▲ $106,474
Savings and Temporary Cash Investments-$103,075-
Inventories for Sale or Use$2,461$3,913▲ $1,452
Total Assets$382,868$431,168▲ $48,300
Other Assets Total-$2-
Liabilities
Other Liabilities$3,256--
Accounts Payable and Accrued Expenses$1,874$1,279▼ $595
Total Liabilities$5,130$1,279▼ $3,851
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$258,530$429,889▲ $171,359
Net Assets With Donor Restrictions$119,208--
Total Net Assets Fund Balance$377,738$429,889▲ $52,151
Total Liabilities and Net Assets / Fund Balance$382,868$431,168▲ $48,300

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$151,591$28,862$180,453

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,687,648$10,200▲ $275,157$116,281$2,858,724
2023$2,497,115$11,424▲ $287,183$108,074$2,687,648
2022$2,921,709$15,600▼ $339,266$100,928$2,497,115
2021$2,553,470$118,573▲ $299,666$50,000$2,921,709
2020$2,125,254$160,807▲ $267,409-$2,553,470
Compensation and Service Providers

Board Members and Trustees

NameTitle
Duncan CampbellChairman & E
Jennifer OttDirector
Mary Beth KuderikDirector
Patsy GotfredsonDirector
Phillip MoriciDirector
Anne MilliganSecretary/tr
Meredith SimpsonVP & COO
Revenue and Support

Revenue Composition

Contributions and Grants
$216,364
Program Service Revenue
$8,968
Investment Income
$3,095
Other Revenue
$0
All Other Contributions
$216,364
Change in Net Assets
$52,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$228,427
Revenue Not Reported on Form 990
$119,208
Total Revenue per Audited Statements
$347,635
Total Revenue per Form 990
$228,427
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$117,690
Salaries, Compensation, and Employee Benefits$58,586
Total Fundraising Expense$6,033
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,423--$54,423
Fees for Services Other$25,302--$25,302
Depreciation Depletion$12,129--$12,129
All Other Expenses$5,754$1,117$2,367$9,238
Fees for Services Accounting-$5,594-$5,594
Payroll Taxes$4,163--$4,163
Other Expenses$3,807--$3,807
Insurance$2,154$538-$2,692
Conferences and Meetings--$2,596$2,596
Information Technology$649$133$891$1,673
Office Expenses$537$179$179$895
Total Functional Expenses$162,682$7,561$6,033$176,276

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$176,278
Expenses per Audited Statements$176,276
Total Expenses per Form 990$176,276
Expenses Not Reported on Form 990$2
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Annually, the board shall meet, review and approve the filing of the form 990. Each member of the board of directors shall receive a copy in advance of the meeting of the draft prepared form 990 for their individual review.

Form 990, Page 6, Part VI, Line 19

Governing documents are made available to the public upon written request.

Form 990, Part VIII

Line 1g - non cash contributions - donation of miscellaneous small items related to event set-up.

Filing and Contact Details

Filer

Filer Name
Friends of the Oudolf Garden
EIN
84-3672805
Phone
3134320297
Address
PO BOX 141146, DETROIT, MI 48214

Signing Officer

Name
Duncan Campbell
Title
Chairman & Exec Director
Phone
3132096389
Signed
2025-11-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Duncan Campbell
Formed
2018
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
200

Preparer

Firm
Kuderik & Associates Pllc
Address
988 S ADAMS RD STE 205, BIRMINGHAM, MI 48009-7011
Preparer
Mary Beth Kuderik CPA
Phone
2488357755
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Friends of the oudolf garden is dedicated to placing and maintaining a piet oudolf designed garden on belle isle in detroit for the use and enjoyment of the people of the city of detroit and to promoting gardening and horticultural education.

Form 990

The friends of the oudolf garden (fog) entered into a memorandum of understanding with the michigan department of natural resources (mi-dnr) for the development by fog and the belle ilse conservancy (bic) of a garden designed by piet oudolf on belle isle. Bic appointed fog to act as its representative and agent for making all decisions and raising all funds necessary for completion of the garden. Bic agreed to act as fiscal agent for fog and thereby held funds raised by fog and pay construction costs as directed by fog. Garden construction was completed in 2021 on december 20, 2021, bic and fog executed a termination agreement ending the fiscal sponsorship relationship. As part of this agreement, bic transferred to fog the remaining unused garden construction funds it held of 57,612. On december 29, 2021, fog executed a memorandum of understanding (mou) with the mi-dnr which replaces the previuos mou and establishes the framework for the working relationship between fog and the mi-dnr for the care, upkeep and maintenance of the garden. The agreement's term is effective from january 1, 2022 through september 30, 2044. In 2023, fog continued work on restoration of the wet meadows portion of the garden rehabilitating the area adjacent to lake tacoma with flowing plants, sedges and rushes well suited to the fluctuation water levels of the area. In addition, fog invested in planning the development of native meadows in the low-lying areas surrounding the nancy brown peace carillon. Also, fog held two plant sale fundraisers and began the sale of smaller promotional merchandise items with proceeds going to support the care and maintenance of the garden. Separately, fog continues to perform fundraising for an independent endowment with the community foundation for southeast michigan which serves as fiscal sponsor for the on-going preservation and maintenance of the garden.

Form 990, Page 1, Part I, Line 6

The friends of the oudolf garden board is supported by the grounds crew made up of the five board members and an additional 13 volunteers who support fundraising, construction, communications, technical services, community engagement, education and strategy. In addition to the board, the friends was supported by a large group of volunteers from within and outside the local community engaged in specific projects associated with garden construction, planting and visitor support.

Form 990, Part IX, Line 11G

Other garden services 25,302 0 0

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

Endowment funds held by the community foundation for southeast michigan to ensure the on-going preservation and maintenance of the oudolf garden detroit through annual distributions of 4.50% of the prior 3 years average market value.

Schedule D, Page 4, Part XII, Line 2D

ROUNDING 2

Raw XML AppendixShowing 400 of 427 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01874
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01279
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION.
IRS990/AllOtherContributionsAmt0216364
IRS990/AllOtherExpensesGrp/FundraisingAmt02367
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt01117
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05754
IRS990/AllOtherExpensesGrp/TotalAmt09238
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0DUNCAN CAMPBELL
IRS990/BooksInCareOfDetail/PhoneNum03134320297
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0124 MERRIWEATHER RD
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0GROSSE POINTE FARMS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048236
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0335290
IRS990/CashNonInterestBearingGrp/EOYAmt0172587
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/FundraisingAmt02596
IRS990/ConferencesMeetingsGrp/TotalAmt02596
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0216364
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03095
IRS990/CYOtherExpensesAmt0117690
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt08968
IRS990/CYRevenuesLessExpensesAmt052151
IRS990/CYSalariesCompEmpBnftPaidAmt058586
IRS990/CYTotalExpensesAmt0176276
IRS990/CYTotalFundraisingExpenseAmt06033
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0228427
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt012129
IRS990/DepreciationDepletionGrp/TotalAmt012129
IRS990/Desc0PRESERVATION, OPERATION & MAINTENANCE OF OUDOLF GARDEN DETROIT - PROVIDES STRATEGIC DIRECTION, OPERATIONAL LEADERSHIP AND FUNDING FOR GARDEN PRESERVATION AND MAINTENANCE. ORGANIZE AND ENGAGE VOLUNTEERS TO PERFORM GARDEN MAINTENANCE, PLANTING AND PUBLIC TOURS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0119208
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0161880
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05594
IRS990/FeesForServicesAccountingGrp/TotalAmt05594
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt025302
IRS990/FeesForServicesOtherGrp/TotalAmt025302
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt06.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt16.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0DUNCAN CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm1MEREDITH SIMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm2ANNE MILLIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm3PHILLIP MORICI
IRS990/Form990PartVIISectionAGrp/PersonNm4MARY BETH KUDERIK
IRS990/Form990PartVIISectionAGrp/PersonNm5JENNIFER OTT
IRS990/Form990PartVIISectionAGrp/PersonNm6PATSY GOTFREDSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN & E
IRS990/Form990PartVIISectionAGrp/TitleTxt1VP & COO
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02018
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0228427
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt0891
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0133
IRS990/InformationTechnologyGrp/ProgramServicesAmt0649
IRS990/InformationTechnologyGrp/TotalAmt01673
IRS990/InsuranceGrp/ManagementAndGeneralAmt0538
IRS990/InsuranceGrp/ProgramServicesAmt02154
IRS990/InsuranceGrp/TotalAmt02692
IRS990/InventoriesForSaleOrUseGrp/BOYAmt02461
IRS990/InventoriesForSaleOrUseGrp/EOYAmt03913
IRS990/InvestmentIncomeGrp/ExclusionAmt03095
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03095
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt028862
IRS990/LandBldgEquipBasisNetGrp/BOYAmt045117
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0151591
IRS990/LandBldgEquipCostOrOtherBssAmt0180453
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0FRIENDS OF THE OUDOLF GARDEN IS DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0377738
IRS990/NetAssetsOrFundBalancesEOYAmt0429889
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0258530
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0429889
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt07121
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt0179
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0179
IRS990/OfficeExpensesGrp/ProgramServicesAmt0537
IRS990/OfficeExpensesGrp/TotalAmt0895
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt02
IRS990/OtherExpensesGrp/Desc0PLANT MATERIALS
IRS990/OtherExpensesGrp/Desc1VOLUNTEER RECOGNITION
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt043767
IRS990/OtherExpensesGrp/ProgramServicesAmt15373
IRS990/OtherExpensesGrp/ProgramServicesAmt24624
IRS990/OtherExpensesGrp/ProgramServicesAmt33807
IRS990/OtherExpensesGrp/TotalAmt043767
IRS990/OtherExpensesGrp/TotalAmt15373
IRS990/OtherExpensesGrp/TotalAmt24624
IRS990/OtherExpensesGrp/TotalAmt33807
IRS990/OtherLiabilitiesGrp/BOYAmt03256
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt054423
IRS990/OtherSalariesAndWagesGrp/TotalAmt054423
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04163
IRS990/PayrollTaxesGrp/TotalAmt04163
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DUNCAN CAMPBELL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1459900
IRS990/ProgramServiceRevenueGrp/BusinessCd2458000
IRS990/ProgramServiceRevenueGrp/Desc0PLANT SALE FUNDRAISER
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION - SPEAKER FEES
IRS990/ProgramServiceRevenueGrp/Desc2MISC MERCHANDISE ITEMS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt07252
IRS990/ProgramServiceRevenueGrp/ExclusionAmt11110
IRS990/ProgramServiceRevenueGrp/ExclusionAmt2606
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07252
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11110
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2606
IRS990/ProgSrvcAccomActy2Grp/Desc0PROMOTE GARDENING AND EDUCATION - SPEAKING ENGAGEMENTS AT AREA GARDEN CLUBS AND RELATED GROUPS AND SUNDRY PLANT SALES TO PROMOTE AND EDUCATE REGARDING PIET OUDOLF GARDEN DESIGN AND METHODS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0802
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt08968
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0345086
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt0142916
IRS990/PYProgramServiceRevenueAmt019812
IRS990/PYRevenuesLessExpensesAmt0168319
IRS990/PYSalariesCompEmpBnftPaidAmt053675
IRS990/PYTotalExpensesAmt0196591
IRS990/PYTotalRevenueAmt0364910
IRS990/ReconcilationRevenueExpnssAmt052151
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103075
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0BIC TFR UNUSED CONST FUNDS 57,612 MERCHANDISE SALES 2,165
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0216364
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0345084
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0157602
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0109199
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt020674
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0848923
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03095
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03107
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt044807
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt0606
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt01559
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt057612
IRS990ScheduleA/OtherIncome170Grp/TotalAmt059777
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.73490
IRS990ScheduleA/PublicSupportPY170Pct00.60530
IRS990ScheduleA/PublicSupportTotal170Amt0670110
IRS990ScheduleA/SubstantialContributorsTotAmt0178813
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0216364
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0345084
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0157602
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0109199
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt020674
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0848923
IRS990ScheduleA/TotalSupportAmt0911807
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02687648
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt010200
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02858724
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0275157
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0116281
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02497115
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt011424
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02687648
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0287183
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0108074
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02921709
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt015600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02497115
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-339266
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0100928
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02553470
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0118573
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02921709
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0299666
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt050000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02125254
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0160807
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02553470
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0267409
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/ExpensesNotReportedAmt02
IRS990ScheduleD/ExpensesSubtotalAmt0176276
IRS990ScheduleD/OtherExpensesIncludedAmt02
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0151591
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt028862
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0180453
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt0119208
IRS990ScheduleD/RevenueNotReportedAmt0119208
IRS990ScheduleD/RevenueSubtotalAmt0228427
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS HELD BY THE COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN TO ENSURE THE ON-GOING PRESERVATION AND MAINTENANCE OF THE OUDOLF GARDEN DETROIT THROUGH ANNUAL DISTRIBUTIONS OF 4.50% OF THE PRIOR 3 YEARS AVERAGE MARKET VALUE.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ROUNDING 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0151591
IRS990ScheduleD/TotalExpensesPerForm990Amt0176276
IRS990ScheduleD/TotalRevenuePerForm990Amt0228427
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0347635
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0176278
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRIENDS OF THE OUDOLF GARDEN IS DEDICATED TO PLACING AND MAINTAINING A PIET OUDOLF DESIGNED GARDEN ON BELLE ISLE IN DETROIT FOR THE USE AND ENJOYMENT OF THE PEOPLE OF THE CITY OF DETROIT AND TO PROMOTING GARDENING AND HORTICULTURAL EDUCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FRIENDS OF THE OUDOLF GARDEN (FOG) ENTERED INTO A MEMORANDUM OF UNDERSTANDING WITH THE MICHIGAN DEPARTMENT OF NATURAL RESOURCES (MI-DNR) FOR THE DEVELOPMENT BY FOG AND THE BELLE ILSE CONSERVANCY (BIC) OF A GARDEN DESIGNED BY PIET OUDOLF ON BELLE ISLE. BIC APPOINTED FOG TO ACT AS ITS REPRESENTATIVE AND AGENT FOR MAKING ALL DECISIONS AND RAISING ALL FUNDS NECESSARY FOR COMPLETION OF THE GARDEN. BIC AGREED TO ACT AS FISCAL AGENT FOR FOG AND THEREBY HELD FUNDS RAISED BY FOG AND PAY CONSTRUCTION COSTS AS DIRECTED BY FOG. GARDEN CONSTRUCTION WAS COMPLETED IN 2021 ON DECEMBER 20, 2021, BIC AND FOG EXECUTED A TERMINATION AGREEMENT ENDING THE FISCAL SPONSORSHIP RELATIONSHIP. AS PART OF THIS AGREEMENT, BIC TRANSFERRED TO FOG THE REMAINING UNUSED GARDEN CONSTRUCTION FUNDS IT HELD OF 57,612. ON DECEMBER 29, 2021, FOG EXECUTED A MEMORANDUM OF UNDERSTANDING (MOU) WITH THE MI-DNR WHICH REPLACES THE PREVIUOS MOU AND ESTABLISHES THE FRAMEWORK FOR THE WORKING RELATIONSHIP BETWEEN FOG AND THE MI-DNR FOR THE CARE, UPKEEP AND MAINTENANCE OF THE GARDEN. THE AGREEMENT'S TERM IS EFFECTIVE FROM JANUARY 1, 2022 THROUGH SEPTEMBER 30, 2044. IN 2023, FOG CONTINUED WORK ON RESTORATION OF THE WET MEADOWS PORTION OF THE GARDEN REHABILITATING THE AREA ADJACENT TO LAKE TACOMA WITH FLOWING PLANTS, SEDGES AND RUSHES WELL SUITED TO THE FLUCTUATION WATER LEVELS OF THE AREA. IN ADDITION, FOG INVESTED IN PLANNING THE DEVELOPMENT OF NATIVE MEADOWS IN THE LOW-LYING AREAS SURROUNDING THE NANCY BROWN PEACE CARILLON. ALSO, FOG HELD TWO PLANT SALE FUNDRAISERS AND BEGAN THE SALE OF SMALLER PROMOTIONAL MERCHANDISE ITEMS WITH PROCEEDS GOING TO SUPPORT THE CARE AND MAINTENANCE OF THE GARDEN. SEPARATELY, FOG CONTINUES TO PERFORM FUNDRAISING FOR AN INDEPENDENT ENDOWMENT WITH THE COMMUNITY FOUNDATION FOR SOUTHEAST MICHIGAN WHICH SERVES AS FISCAL SPONSOR FOR THE ON-GOING PRESERVATION AND MAINTENANCE OF THE GARDEN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FRIENDS OF THE OUDOLF GARDEN BOARD IS SUPPORTED BY THE GROUNDS CREW MADE UP OF THE FIVE BOARD MEMBERS AND AN ADDITIONAL 13 VOLUNTEERS WHO SUPPORT FUNDRAISING, CONSTRUCTION, COMMUNICATIONS, TECHNICAL SERVICES, COMMUNITY ENGAGEMENT, EDUCATION AND STRATEGY. IN ADDITION TO THE BOARD, THE FRIENDS WAS SUPPORTED BY A LARGE GROUP OF VOLUNTEERS FROM WITHIN AND OUTSIDE THE LOCAL COMMUNITY ENGAGED IN SPECIFIC PROJECTS ASSOCIATED WITH GARDEN CONSTRUCTION, PLANTING AND VISITOR SUPPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUALLY, THE BOARD SHALL MEET, REVIEW AND APPROVE THE FILING OF THE FORM 990. EACH MEMBER OF THE BOARD OF DIRECTORS SHALL RECEIVE A COPY IN ADVANCE OF THE MEETING OF THE DRAFT PREPARED FORM 990 FOR THEIR INDIVIDUAL REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 1G - NON CASH CONTRIBUTIONS - DONATION OF MISCELLANEOUS SMALL ITEMS RELATED TO EVENT SET-UP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER GARDEN SERVICES 25,302 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VIII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0382868
IRS990/TotalAssetsEOYAmt0431168
IRS990/TotalAssetsGrp/BOYAmt0382868
IRS990/TotalAssetsGrp/EOYAmt0431168
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0216364
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt06033
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07561
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162682
IRS990/TotalFunctionalExpensesGrp/TotalAmt0176276
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05130
IRS990/TotalLiabilitiesEOYAmt01279
IRS990/TotalLiabilitiesGrp/BOYAmt05130
IRS990/TotalLiabilitiesGrp/EOYAmt01279
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0377738
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0429889
IRS990/TotalProgramServiceExpensesAmt0162682
IRS990/TotalProgramServiceRevenueAmt08968
IRS990/TotalRevenueGrp/ExclusionAmt012063
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228427
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0382868
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0431168
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0124 MERRIWEATHER RD
IRS990/USAddress/AddressLine2Txt0SUITE 200
IRS990/USAddress/CityNm0GROSSE POINTE FARMS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048236
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0OUDOLFGARDENDETROIT.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true

Document Assets

No mirrored PDF or thumbnail assets are attached yet.