efile Public Visual Render
ObjectId: 202201309349101335 - Submission: 2022-05-10
TIN: 38-6077419
Form
990-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.
Go to
www.irs.gov/Form990PF
for instructions and the latest information.
OMB No. 1545-0047
20
21
Open to Public Inspection
For calendar year 2021, or tax year beginning
01-01-2021
, and ending
12-31-2021
Name of foundation
HENRY E & CONSUELO S WENGER FOUNDATION INC
Number and street (or P.O. box number if mail is not delivered to street address)
8916 GALE ROAD
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
WHITE LAKE
,
MI
48386
A Employer identification number
38-6077419
B
Telephone number (see instructions)
(248) 666-9300
C
If exemption application is pending, check here
G
Check all that apply:
Initial return
Initial return of a former public charity
Final return
Amended return
Address change
Name change
D 1.
Foreign organizations, check here.............
2
. Foreign organizations meeting the 85%
test, check here and attach computation ...
E
If private foundation status was terminated
under section 507(b)(1)(A), check here .......
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 .......
I
Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)
$
24,235,370
J
Accounting method:
Cash
Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)
Part I
Analysis of Revenue and Expenses
(The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).)
(a)
Revenue and
expenses per
books
(b)
Net investment
income
(c)
Adjusted net
income
(d)
Disbursements
for charitable
purposes
(cash basis only)
1
Contributions, gifts, grants, etc., received (attach schedule)
2
Check
.............
3
Interest on savings and temporary cash investments
188
188
188
4
Dividends and interest from securities
...
441,721
441,721
441,721
5a
Gross rents
............
b
Net rental income or (loss)
6a
Net gain or (loss) from sale of assets not on line 10
919,488
b
Gross sales price for all assets on line 6a
1,346,838
7
Capital gain net income (from Part IV, line 2)
...
919,488
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)
.....
0
11
Other income (attach schedule)
.......
0
12
Total.
Add lines 1 through 11
........
1,361,397
1,361,397
441,909
13
Compensation of officers, directors, trustees, etc.
14
Other employee salaries and wages
......
15
Pension plans, employee benefits
.......
16a
Legal fees (attach schedule)
.........
0
b
Accounting fees (attach schedule)
.......
5,820
2,910
2,910
c
Other professional fees (attach schedule)
....
0
17
Interest
...............
18
Taxes (attach schedule) (see instructions)
...
35,000
19
Depreciation (attach schedule) and depletion
...
0
20
Occupancy
..............
21
Travel, conferences, and meetings
.......
22
Printing and publications
..........
23
Other expenses (attach schedule)
.......
100
80
24
Total operating and administrative expenses.
Add lines 13 through 23
..........
40,920
2,990
2,910
25
Contributions, gifts, grants paid
.......
1,153,867
1,153,867
26
Total expenses and disbursements.
Add lines 24 and 25
1,194,787
2,990
1,156,777
27
Subtract line 26 from line 12:
a
Excess of revenue over expenses and disbursements
166,610
b
Net investment income
(if negative, enter -0-)
1,358,407
c
Adjusted net income
(if negative, enter -0-)
...
441,909
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X
Form
990-PF
(2021)
Page 2
Form 990-PF (2021)
Page
2
Part II
Balance Sheets
Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.)
Beginning of year
End of year
(a)
Book Value
(b)
Book Value
(c)
Fair Market Value
1
Cash—non-interest-bearing
.............
263,737
124,667
124,667
2
Savings and temporary cash investments
.........
1,820,282
2,597,929
2,597,929
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)
.....
183
502
502
7
Other notes and loans receivable (attach schedule)
Less: allowance for doubtful accounts
0
8
Inventories for sale or use
..............
9
Prepaid expenses and deferred charges
..........
10a
Investments—U.S. and state government obligations (attach schedule)
b
Investments—corporate stock (attach schedule)
.......
8,439,441
7,967,292
21,512,272
c
Investments—corporate bonds (attach schedule)
.......
11
Investments—land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
0
12
Investments—mortgage loans
.............
13
Investments—other (attach schedule)
..........
0
14
Land, buildings, and equipment: basis
Less: accumulated depreciation (attach schedule)
0
15
Other assets (describe
)
0
0
0
16
Total assets
(to be completed by all filers—see the
instructions. Also, see page 1, item I)
10,523,643
10,690,390
24,235,370
17
Accounts payable and accrued expenses
..........
18
Grants payable
.................
19
Deferred revenue
.................
20
Loans from officers, directors, trustees, and other disqualified persons
0
21
Mortgages and other notes payable (attach schedule)
......
0
22
Other liabilities (describe
)
0
0
23
Total liabilities
(add lines 17 through 22)
.........
0
0
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
........
10,523,643
10,690,390
27
Paid-in or capital surplus, or land, bldg., and equipment fund
28
Retained earnings, accumulated income, endowment, or other funds
29
Total net assets or fund balances
(see instructions)
.....
10,523,643
10,690,390
30
Total liabilities and net assets/fund balances
(see instructions)
.
10,523,643
10,690,390
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return)
...............
1
10,523,643
2
Enter amount from Part I, line 27a
.....................
2
166,610
3
Other increases not included in line 2 (itemize)
3
137
4
Add lines 1, 2, and 3
..........................
4
10,690,390
5
Decreases not included in line 2 (itemize)
5
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29
.
6
10,690,390
Form
990-PF
(2021)
Page 3
Form 990-PF (2021)
Page
3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a)
List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)
(b)
How acquired
P—Purchase
D—Donation
(c)
Date acquired
(mo., day, yr.)
(d)
Date sold
(mo., day, yr.)
1 a
7500 3M CO
P
2009-01-20
2021-11-02
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
1,346,838
0
427,350
919,488
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69
(l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-)
or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69
(j)
Adjusted basis
as of 12/31/69
(k)
Excess of col. (i)
over col. (j), if any
a
0
0
0
919,488
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
919,488
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
Form
990-PF
(2021)
Page 4
Form 990-PF (2021)
Page
4
Part V
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
All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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
18,882
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
18,882
6
Credits/Payments:
a
2021 estimated tax payments and 2020 overpayment credited to 2021
6a
51,426
b
Exempt foreign organizations—tax withheld at source
......
6b
c
Tax paid with application for extension of time to file (Form 8868)
...
6c
d
Backup withholding erroneously withheld
...........
6d
7
Total credits and payments. Add lines 6a through 6d
..............
7
51,426
8
Enter any
penalty
for underpayment of estimated tax.
Check here
if Form 2220 is attached.
8
9
Tax due.
If the total of lines 5 and 8 is more than line 7, enter
amount owed
.......
9
10
Overpayment.
If line 7 is more than the total of lines 5 and 8, enter the
amount overpaid
...
10
32,544
11
Enter the amount of line 10 to be:
Credited to 2022 estimated tax
32,544
Refunded
11
Part VI-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign?
....................
1a
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions
for the definition
.................................
1b
No
If the answer is "Yes" to
1a
or
1b,
attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file
Form 1120-POL
for this year?
.....................
1c
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1)
On the foundation.
$
(2)
On foundation managers.
$
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.
$
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?
.......
2
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments?
If "Yes," attach a conformed copy of the changes
....
3
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?
.........
4a
No
b
If "Yes," has it filed a tax return on
Form 990-T
for this year?
...................
4b
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?
.........
5
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
By language in the governing instrument, or
By state legislation that effectively amends the governing instrument so that no mandatory directions
that conflict with the state law remain in the governing instrument?
................
6
Yes
7
Did the foundation have at least $5,000 in assets at any time during the year?
If "Yes," complete Part II, col. (c),
and Part XIV.
.................................
7
Yes
8a
Enter the states to which the foundation reports or with which it is registered (see instructions)
MI
b
If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
General (or designate) of each state as required by General Instruction G?
If "No," attach explanation
.
8b
Yes
9
Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
or 4942(j)(5) for calendar year 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
If "Yes," complete Part XIII
.............................
9
No
10
Did any persons become substantial contributors during the tax year?
If "Yes," attach a schedule listing their names
and addresses.
...............................
10
No
Form
990-PF
(2021)
Page 5
Form 990-PF (2021)
Page
5
Part VI-A
Statements Regarding Activities
(continued)
11
At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions
.............
11
No
12
Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
advisory privileges? If "Yes," attach statement. See instructions
.................
12
No
13
Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
13
Yes
Website address
N/A
14
The books are in care of
EVERETT BUSINESS SERVICE
Telephone no.
(248) 666-9300
Located at
8916 GALE ROAD
WHITE LAKE
MI
ZIP+4
48386
15
Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of
Form 1041
—check here
.........
and enter the amount of tax-exempt interest received or accrued during the year
........
15
16
At any time during calendar year 2021, did the foundation have an interest in or a signature or other authority over
Yes
No
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
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
Yes
No
1a
During the year did the foundation (either directly or indirectly):
(1)
Engage in the sale or exchange, or leasing of property with a disqualified person?
...........
1a(1)
No
(2)
Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
a disqualified person?
..............................
1a(2)
No
(3)
Furnish goods, services, or facilities to (or accept them from) a disqualified person?
...........
1a(3)
No
(4)
Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
............
1a(4)
No
(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)?
......................
1a(5)
No
(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.)
...............
1a(6)
No
b
If any answer is "Yes" to 1a(1)–(6), did
any
of the acts fail to qualify under the exceptions described in Regulations
section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions
..........
1b
c
Organizations relying on a current notice regarding disaster assistance check here
........
d
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 2021?
.............
1d
No
2
Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
a
At the end of tax year 2021, did the foundation have any undistributed income (Part XII, lines 6d
and 6e) for tax year(s) beginning before 2021?
....................
2a
No
If "Yes," list the years
20
,
20
,
20
,
20
b
Are there any years listed in 2a for which the foundation is
not
applying the provisions of section 4942(a)(2)
(relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
to
all
years listed, answer "No" and attach statement—see instructions.)
..............
2b
c
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
3a
Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
any time during the year?
..............................
3a
No
b
If "Yes," did it have excess business holdings in 2021 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 2021.)
.....................
3b
4a
Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
4a
No
b
Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2021?
..
4b
No
Form
990-PF
(2021)
Page 6
Form 990-PF (2021)
Page
6
Part VI-B
Statements Regarding Activities for Which Form 4720 May Be Required
(continued)
5a
During the year did the foundation pay or incur any amount to:
Yes
No
(1)
Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
..........
5a(1)
No
(2)
Influence the outcome of any specific public election (see section 4955); or to carry
on, directly or indirectly, any voter registration drive?
....................
5a(2)
No
(3)
Provide a grant to an individual for travel, study, or other similar purposes?
.............
5a(3)
No
(4)
Provide a grant to an organization other than a charitable, etc., organization described
in section 4945(d)(4)(A)? See instructions
........................
5a(4)
No
(5)
Provide for any purpose other than religious, charitable, scientific, literary, or
educational purposes, or for the prevention of cruelty to children or animals?
.............
5a(5)
No
b
If any answer is "Yes" to 5a(1)–(5), did
any
of the transactions fail to qualify under the exceptions described in
Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions
........
5b
c
Organizations relying on a current notice regarding disaster assistance check
.........
d
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?
.................
5d
If "Yes," attach the statement required by Regulations section 53.4945–5(d).
6a
Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
a personal benefit contract?
.............................
6a
No
b
Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract?
....
6b
No
If "Yes" to 6b, file Form 8870.
7a
At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
7a
No
b
If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction?
.....
7b
8
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?
.........................
8
Part VII
Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
and Contractors
1
List all officers, directors, trustees, foundation managers and their compensation. See instructions
(a)
Name and address
(b)
Title, and average
hours per week
devoted to position
(c)
Compensation
(If not paid, enter
-0-)
(d)
Contributions to employee benefit plans and deferred compensation
(e)
Expense account,
other allowances
CHARLES L WILSON III
TREAS/DIRECTOR
1.25
0
0
0
11070 TURTLE BEACH RD B203
NORTH PALM BEACH
,
FL
33408
CONSUELO D PEIRREPONT
VPRES/DIRECTOR
0.50
0
0
0
P O Box 271
Hobe Sound
,
FL
33475
CAMILLE W BROADBENT
PRES/DIRECTOR
0.50
0
0
0
900 BEACH ROAD 182
VERO BEACH
,
FL
32963
CAPRICE W BAUN
SEC/DIRECTOR
0.50
0
0
0
34 BEACON HILL
GROSSE POINTE FARMS
,
MI
48236
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
(2021)
Page 7
Form 990-PF (2021)
Page
7
Part VII
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
.............
0
Part VIII-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
NONE
0
2
3
4
Part VIII-B
Summary of Program-Related Investments
(see instructions)
Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2.
Amount
1
NONE
0
2
All other program-related investments. See instructions.
3
Total.
Add lines 1 through 3
.........................
0
Form
990-PF
(2021)
Page 8
Form 990-PF (2021)
Page
8
Part IX
Minimum Investment Return
(All domestic foundations must complete this part. Foreign foundations, see instructions.)
1
Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
purposes:
a
Average monthly fair market value of securities
...................
1a
21,304,260
b
Average of monthly cash balances
.......................
1b
2,161,950
c
Fair market value of all other assets (see instructions)
................
1c
0
d
Total
(add lines 1a, b, and c)
.........................
1d
23,466,210
e
Reduction claimed for blockage or other factors reported on lines 1a and
1c (attach detailed explanation)
.............
1e
0
2
Acquisition indebtedness applicable to line 1 assets
..................
2
3
Subtract line 2 from line 1d
.........................
3
23,466,210
4
Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
instructions)
.............................
4
351,993
5
Net value of noncharitable-use assets.
Subtract line 4 from line 3.
............
5
23,114,217
6
Minimum investment return.
Enter 5% (0.05) of line 5
................
6
1,155,711
Part X
Distributable Amount
(see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here
and do not complete this part.)
1
Minimum investment return from Part IX, line 6
..................
1
1,155,711
2a
Tax on investment income for 2021 from Part V, line 5
.......
2a
18,882
b
Income tax for 2021. (This does not include the tax from Part V.)
...
2b
c
Add lines 2a and 2b
............................
2c
18,882
3
Distributable amount before adjustments. Subtract line 2c from line 1
............
3
1,136,829
4
Recoveries of amounts treated as qualifying distributions
................
4
5
Add lines 3 and 4
............................
5
1,136,829
6
Deduction from distributable amount (see instructions)
.................
6
7
Distributable amount
as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1
...
7
1,136,829
Part XI
Qualifying Distributions
(see instructions)
1
Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
a
Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26
..........
1a
1,156,777
b
Program-related investments—total from Part VIII-B
..................
1b
0
2
Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
purposes
...............................
2
3
Amounts set aside for specific charitable projects that satisfy the:
a
Suitability test (prior IRS approval required)
....................
3a
b
Cash distribution test (attach the required schedule)
.................
3b
4
Qualifying distributions.
Add lines 1a through 3b. Enter here and on Part XII, line 4.
4
1,156,777
Form
990-PF
(2021)
Page 9
Form 990-PF (2021)
Page
9
Part XII
Undistributed Income
(see instructions)
(a)
Corpus
(b)
Years prior to 2020
(c)
2020
(d)
2021
1
Distributable amount for 2021 from Part X, line 7
1,136,829
2
Undistributed income, if any, as of the end of 2021:
a
Enter amount for 2020 only
.......
b
Total for prior years:
20
,
20
,
20
3
Excess distributions carryover, if any, to 2021:
a
From 2016
......
0
b
From 2017
......
22,574
c
From 2018
......
119,018
d
From 2019
......
0
e
From 2020
......
0
f
Total
of lines 3a through e
........
141,592
4
Qualifying distributions for 2021 from Part
XI, line 4:
$
1,156,777
a
Applied to 2020, but not more than line 2a
b
Applied to undistributed income of prior years
(Election required—see instructions)
.....
c
Treated as distributions out of corpus (Election
required—see instructions)
........
0
d
Applied to 2021 distributable amount
.....
1,136,829
e
Remaining amount distributed out of corpus
19,948
5
Excess distributions carryover applied to 2021.
(If an amount appears in column (d), the
same amount must be shown in column (a).)
6
Enter the net total of each column as
indicated below:
a
Corpus. Add lines 3f, 4c, and 4e. Subtract line 5
161,540
b
Prior years’ undistributed income. Subtract
line 4b from line 2b
..........
0
c
Enter the amount of prior years’ undistributed
income for which a notice of deficiency has
been issued, or on which the section 4942(a)
tax has been previously assessed
......
d
Subtract line 6c from line 6b. Taxable amount
—see instructions
...........
0
e
Undistributed income for 2019. Subtract line
4a from line 2a. Taxable amount—see
instructions
.............
0
f
Undistributed income for 2021. Subtract
lines 4d and 5 from line 1. This amount must
be distributed in 2022
..........
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)
.......
8
Excess distributions carryover from 2016 not
applied on line 5 or line 7 (see instructions)
...
0
9
Excess distributions carryover to 2022.
Subtract lines 7 and 8 from line 6a
......
161,540
10
Analysis of line 9:
a
Excess from 2017
....
22,574
b
Excess from 2018
....
119,018
c
Excess from 2019
....
0
d
Excess from 2020
....
0
e
Excess from 2021
....
19,948
Form
990-PF
(2021)
Page 10
Form 990-PF (2021)
Page
10
Part XIII
Private Operating Foundations
(see instructions and Part VI-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 2021, enter the date of the ruling
......
b
Check box to indicate whether the organization is a private operating foundation described in section
4942(j)(3)
or
4942(j)(5)
2a
Enter the lesser of the adjusted net
income from Part I or the minimum
investment return from Part IX for each
year listed
..........
Tax year
Prior 3 years
(e) Total
(a)
2021
(b)
2020
(c)
2019
(d)
2018
b
85% (0.85) of line 2a
.........
c
Qualifying distributions from Part XI,
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 IX, 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 XIV
Supplementary Information (Complete this part only if the foundation had $5,000 or more in
assets at any time during the year—see instructions.)
1
Information Regarding Foundation Managers:
a
List 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).)
NONE
b
List any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
NONE
2
Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
Check here
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
a
The name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
8916 Gale Road
White Lake
,
MI
48386
b
The form in which applications should be submitted and information and materials they should include:
c
Any submission deadlines:
d
Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
IT IS THE POLICY OF THE ORGANIZATION TO MAKE CONTRIBUTIONS ONLY TO ORGANIZATIONS EXEMPT UNDER SEC 501(C)(3) AND
a
The name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
8916 Gale Road
White Lake
,
MI
48386
b
The form in which applications should be submitted and information and materials they should include:
c
Any submission deadlines:
d
Any restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
factors:
WHICH ARE NOT PRIVATE FOUNDATIONS. UNSOLICITED APPLIATIONS ARE NOT ACCEPTED.
Form
990-PF
(2021)
Page 11
Form 990-PF (2021)
Page
11
Part XIV
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)
a
Paid during the year
564 PARK AVE PRESERVATION FDN
564 PARK AVENUE
NEW YORK
,
NY
10065
501c3
RESTORE AND PRESERVEBUILDING-HISTORICAL564 PARK AVENUE
7,500
AMERICAN FUND FOR LSE
450 SEVENTH AVE STE 1109
NEW YORK
,
NY
10123
501c3
WENGER FAMILYLECTURE SERIES
10,000
AMER UNIV WASHINTON COLLEGE OF LAW
4300 NEBRASKA AVE NW
WASHINGTON
,
DC
20016
501c3
LECTURESERIES
5,000
ANDREW K DWYER FOUNDATION
756 GUARD HILL ROAD
BEDFORD
,
NY
10506
501c3
SCHOLARSHIP ANDYOUTH ACTIVITIESFOR LESS FORTUNATE
2,500
ARBORETUM FOUNDATION
2300 ARBORETUM DRIVE E
SEATTLE
,
WA
98112
501c3
SUPPORT ARBORIST &TREE CARE PROG ANDENVIR EDUCATION
10,000
BARNARD COLLEGE
3009 BROADWAY
NEW YORK
,
NY
10027
501c3
EDUCATIONALINSTITUTIONALADVANCEDMENT
5,000
BARSTOW-REED SOCIETY CLEVELAND CLINIC
2135 SE OCEAN BLVD
STUART
,
FL
34995
501c3
CLEVELAND CLINCMARTIN HEALTH RESEARCH
10,000
BLANTON MUSEUM OF ART UNIV OF TX
PO BOX 7458
AUSTIN
,
TX
78713
501c3
SUPPORT ART EDUCATION
5,000
BONEFISH & TARPON TRUST
2937 SW 27TH AVE
MIAMI
,
FL
33133
501c3
PRESERVE ANDPROTECT BONEFISHAND TARPON
15,000
BRAVE HEARTS ESTATES
4171 ELY ROAD
PELLSTON
,
MI
49769
501c3
SUPPORT VETERANSAND FAMILIES
5,000
BROWN UNIVERSITY
BOX 1877
PROVIDENCE
,
RI
02912
501c3
EDUCATIONALACADEMICENRICHMENT
25,000
BRUNSWICK SCHOOL DEVEL OFFICE
100 MAHER AVE
GREENWICH
,
CT
06830
501c3
BROADBENTFAMILY FUND
15,000
BURT LAKE BAND OTTAWA-CHIPPEWA INDIANS
P O BOX 206
BRUTUS
,
MI
49716
501c3
CULTURAL INDIANPRESERVATIONBAND
5,000
BUSCH WILDLIFE SANCTURY
2500 JUPITER PARK DRIVE
JUPITER
,
FL
33458
501c3
PROTECT ANDCONSERVE WILDLIFEAND LAND
15,000
CLEVELAND CLINIC INDIAN RIVER FDN
PO BOX 128
VERO BEACH
,
FL
32961
501c3
CANCER PROGMEDICAL RESEARCHAND DEVELOPMENT
25,000
CONSERVATION RESOURCE ALLIANCE
10850 TRAVERSE HWY STE 1111
TRAVERSE CITY
,
MI
49684
501c3
NATURAL RESOURCECONSERVATION & RESTORATIONIN NORTHWEST MI
5,000
CRANBROOK EDUCATIONAL COMM
PO BOX 801
BLOOMFIELD HILLS
,
MI
48303
501c3
EDUCATIONALANNUAL FUND
10,000
DEERFIELD ACADEMY
7 BOYDEN LANE
DEERFIELD
,
MA
01342
501c3
EDUCAITONALANNUAL FUND
12,500
DETROIT INSTITUTE OF ARTS
5200 WOODWARD AVE
DETROIT
,
MI
48202
501c3
CULTURALEDUCATIONPROMOTION OF ART
5,000
EMMET CONSERVATION DISTRICT
3434 HARBOR-PETOSKEY RD
HARBOR SPRINGS
,
MI
49757
501c3
ENVIONMENTALCONSERVATIONAND PRESERVATION
5,000
EPIPHANY SCHOOL
3611 EAST DENNY WAY
SEATTLE
,
WA
98122
501c3
ANNUAL FUNDACCESSIBLE EDUCATION
30,000
EVERGLADES FOUNDATION
7711 M MILITARY TRAIL208
PALM BEACH GARDENS
,
FL
33410
501c3
RESTORATIONOF THEEVERGLADES
25,000
FRIENDS OF DUNBARTON HOUSE
2715 Q STREET NW
WASHINGTON
,
DC
20007
501c3
PRESERVATION OF HISTORIC STRUCTURE MUSEUM
5,000
GEORGETOWN UNIVERSITY
DEPARTMENT NUMBER 0734
WASHINGTON
,
DC
20073
501c3
EDUCATION
12,500
GRACE CHURCH
454 HICKS STREET
BROOKLYN
,
NY
11201
501c3
RELIGIOUS SERVICES
2,500
GREENWOOD CEMETERY
105 GREENWOOD CEMETERY RD
PETOSKEY
,
MI
49770
GOV
ARCHIVE UPDATE
10,000
GROSSE POINTE FARM FOUNDATION
90 KERBY ROAD
GROSSE POINTE FARMS
,
MI
48236
501c3
COMMUNITYSERVICE EVENTS
500
GROSSE POINTE THEATRE
315 FISHER ROAD
GROSSE POINTE
,
MI
48236
501c3
ENDOWMENT FUND
5,000
GROSSE POINTE WAR MEMORIAL
32 LAKESHORE DRIVE
GROSSE POINTE FARMS
,
MI
48236
501c3
CULTURAL HISTORICPRESERVATION
500
GROUNDWORK CTR FOR RESILIENT COMMUNITIES
148 EAST FRONT STREET STE301
TRAVERSE CITY
,
MI
49684
501c3
CLEAN ENERGYBUILDING LOCALRESILIENCE
5,000
HAMILTON COLLEGE
198 COLLEGE HILL ROAD
CLINTON
,
NY
13323
501c3
EDUCATION
1,000
HARBOR HALL FOUNDATION
PO BOX 376
HARBOR SPRINGS
,
MI
49740
501c3
PROVIDE HEALTHALTERNATIVE TREATADDICTION
6,000
HARBOR SPRINGS HISTORICAL SOCIETY
PO BOX 812
HARBOR SPRINGS
,
MI
49740
501c3
HAYNES PROJCET
5,000
HARBOR SPRINGS LIBRARY
206 S SPRING ST
HARBOR SPRINGS
,
MI
49740
501c3
SUPPORT MODERN LIBRARY
5,000
HOLLEY EAR INSTITUTE
22101 MOROSS
DETROIT
,
MI
48236
501c3
HOSPITAL DEAF,DEAF BLIND ORHARD OF HEARING
10,000
JUPITER MEDICAL CLINIC
100 ESTRADA SQUARE
HOBE SOUND
,
FL
33455
501c3
HOSPITAL PROVIDENON PROFITHEALTH CARE
5,000
LITTLE TRAVERSE CONSERVANCY
3264 POWELL ROAD
HARBOR SPRINGS
,
MI
49740
501c3
DIANE & CHARLESWILSON LANDGRANT
70,000
LOGGERHEAD MARINE LIFE CENTER
14200 US HIGHWAY ONE
JUNO BEACH
,
FL
33408
501c3
HOSPITALS ANDTANKSFUND
40,000
LOST TREE VILLAGE CHARITABLE FDN
8 CHURCH LANE
NORTH PALM BEACH
,
FL
33408
501c3
PROVIDE COMMUNITYNEEDS
13,000
MANNA FOOD PROJECT
8791 MCBRIDE PARK COURT
HARBOR SPRINGS
,
MI
49740
501c3
EMMETT COUNTYFOOD BANK
5,000
MCLAREN NORTHERN MICHIGAN FDN
360 CONNABLE AVE
PETOSKEY
,
MI
49770
501c3
HOSPITALIMPROVING CAREAND TECHNOLOGY
15,000
MEMORIAL SLOANE KETTERING CANCER CENTER
1275 YORK AVE
NEW YORK
,
NY
10065
501C3
CLINICAL, RESEARCHAND EDUCATIONALINITIATIVES
2,500
METROPOLITAN MUSEUM OF ART
1000 FIFTH AVE
NEW YORK
,
NY
10028
501c3
CULTURALPROMOTIONOF ART
3,500
MICHIGAN STATE UNIVERSITY
480 WILSON RD RM 13
EAST LANSING
,
MI
48824
501C3
GRAYLING REAGENTSDEPT OF FISHERIES& WILDLIFE
5,000
MOFFITT CENTER CANCER FOUNDATION
12902 USF-MAGNOLIA DRIVE
TAMPA
,
FL
33612
501C3
ALL RESEARCH
75,000
MUSEUM OF MODERN ART
11 WEST 53RD STREET
NEW YORK
,
NY
10019
501c3
ESTABLISH, CONSERVEAND DOCUMENTMODERN ART
2,917
NEW YORK CITY BALLET
20 LINCOLN CENTER
NEW YORK
,
NY
10023
501c3
CULTURALSUPPORT OF BALLET
3,000
NW MICHIGAN HABITAT FOR HUMANITY
8460 M-119
HARBOR SPRINGS
,
MI
49740
501c3
BUILD HOMESFOR HUMANITY
25,000
OPERATION INJURED SOLDIERS
22645 PONTIAC TRAIL
SOUTH LYON
,
MI
48178
501c3
SUPPORT INJUREDSOLDIERS
7,500
PELSTON FIREFIGHTERS ASSN
P O BOX 467
PELLSTON
,
MI
49769
501c3
COMMUNITY PROTECTION
7,000
PELSTON PUBLIC SCHOOLS
172 PARK STREET
PELLSTON
,
MI
49769
GOV
EDUCATION ANDRELATED PROGRAMS
41,000
PETOSKEY-HARBOR-SPRINGS AREA COMM FD
616 PETOSKEY ST STE 203
PETOSKEY
,
MI
49770
501c3
ARTIC GRAYLING FUND
5,000
PRESIDENTS AND FELLOWS OF HARVARD COLLEGE
PO BOX 419209
BOSTON
,
MA
02241
501C3
WM & ADDISONBROADBENT ATHLETICSDIR DISCR FD
25,000
ROSE HILL FOUNDATION
5130 ROSE HILL BLVD
HOLLY
,
MI
48442
501c3
SUPPORT SERVICES
10,000
RUSTICUS GARDEN CLUB
PO BOX 732
BEDFORD
,
NY
10506
501c3
CONSERVATIONAND HORTICULTURALDEVELOPMENT
3,000
SEATTLE CHILDRENS HOSPITAL FOUNDATION
PO BOX 5371
SEATTLE
,
WA
98145
501c3
BEHAVIORAL HEALTHCRISIS CARECLINIC FUND
20,000
SIGMA GAMMA FOUNDATION
PO BOX 36373
GROSSE POINTE FARMS
,
MI
48236
501c3
EDUCATIONALFELLOWSHIPS,ETC
1,000
SOCIETY OF THE FOUR ARTS
100 FOUR ARTS PLAZA
PALM BEACH
,
FL
33480
501c3
CULTURALPROMOTION FORTHE FOUR ARTS
15,000
ST ANN'S SCHOOL
129 PIERREPPONT ST
BROOKLYN
,
NY
11201
501c
ANNUAL FUND
5,000
ST JOHNS EPISCOPAL CHURCH
PO BOX 52
HARBOR SPRINGS
,
MI
49740
501c3
RELIGIOUSOUTREACH
1,000
ST THOMAS SCHOOL
8300 NE 12TH STREET
MEDINA
,
WA
98039
501c3
ANNUAL FUND
10,000
TETON VALLEY RANCH FOUNDATION
PO BOX 4915
JACKSON
,
WY
83001
501c3
EDUCATION
5,000
THAYER SCHOOL OF ENGINEERING AT DARTMOUT
14 ENGINEERING DR
HANOVER
,
NH
03755
501c3
EDUCATIONAL06 FELLOWSHIPFUND
100,000
THE CHURCH OF BETHESDA BY THE SEA
141 SOUTH COUNTRY ROAD
PALM BEACH
,
FL
33480
501c3
RELIGIOUSOUTREACH
1,000
THE FOUNDING FISH ALLIANCE
59 THIRD AVE
ATLANTIC HIGHLANDS
,
NJ
07716
501c3
MENHADEN PROJECT
5,000
THE GEORGE WASHINGTON UNIVERSITY
PO BOX 98131
WASHINGTON
,
DC
20077
501c3
GW INTL WOMEN OFELLIOTT GRADFELLOWSHIP PROG
20,000
THE HOTCHKISS SCHOOL
11 INTERLAKEN ROAD
LAKEVILLE
,
CT
06039
501c3
THE HOTCHKISSFUNDENVIRONMENTAL FUND
45,000
THE BOT OF THE LELAND STANFORD JR UNIV
PO BOX 20466
STANFORD
,
CA
94309
501c3
WM S BROADBENTFAMILY FACULTYFUND
150,000
UNIVERSITY LIGGETT SCHOOL
1045 COOK ROAD
GROSSE POINTE WOODS
,
MI
48236
501c3
COUNSELOR LEARNINGSUPPORT EDUCATIONALEXCELLENCE FUND
1,500
UW FOUNDATION
PO BOX 359505
SEATTLE
,
WA
98195
501c3
HARBORVIEW PEDIATRICBEHAVIORAL HEALTHINTEGRATION PROG FD
20,000
VILLAGE OF PELLSTON
125 MILTON ROAD
PELLSTON
,
MI
49769
GOV
PHOTO PRESERVATIONREC DEPT
35,000
VILLAGE OF PELLSTON FIRE DEPT
150 MILTON ROAD
PELLSTON
,
MI
49769
GOV
FIRE TRUCK REPAIRCOMPRESSOR
22,000
WCMU MICHIGAN PUBLIC MEDIA
1999 E CAMPUS DR
MT PLEASANT
,
MI
48859
501c3
SUPPORT PUBLICMEDIA
1,000
WHITNEY MUSEUM OF ART
99 GANSEVOORT ST
NEW YORK
,
NY
10014
501c3
PRESENT EDUCATEAND PRESERVEAMERICAN ART
2,450
WILDLIFE CONSERVATION SOCIETY
2300 SOUTHERN BLVD
BRONX
,
NY
10460
501c3
NEW YORK ZOOLOGICALPARKS, WILDLIFE EDUCATION& CONSERVATION
8,000
WNYC PUBLIC RADIO
PO BOX 1550
NEW YORK
,
NY
10116
501c3
PUBLIC PROGRAMMINGAND EDUCATOION
1,000
YELLOW TULIP PROJECT
239 FORESIDE ROAD
FALMOUTH
,
ME
04105
501c3
X LEAVINGLAURELFUND
1,000
Total
.................................
3a
1,153,867
b
Approved for future payment
Total
.................................
3b
Form
990-PF
(2021)
Page 12
Form 990-PF (2021)
Page
12
Part XV-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.)
1
Program service revenue:
(a)
Business code
(b)
Amount
(c)
Exclusion code
(d)
Amount
a
b
c
d
e
f
g
Fees and contracts from government agencies
14
441,721
2
Membership dues and assessments
....
3
Interest on savings and temporary cash
investments
...........
14
188
4
Dividends and interest from securities
....
5
Net rental income or (loss) from real estate:
a
Debt-financed property
......
b
Not debt-financed property
.....
6
Net rental income or (loss) from personal property
7
Other investment income
.....
8
Gain or (loss) from sales of assets other than
inventory
............
18
919,488
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)
..
1,361,397
13
Total.
Add line 12, columns (b), (d), and (e)
..................
13
1,361,397
(See worksheet in line 13 instructions to verify calculations.)
Part XV-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 XV-A contributed importantly to
the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
instructions.)
NA
N/A
Form
990-PF
(2021)
Page 13
Form 990-PF (2021)
Page
13
Part XVI
Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
1
Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
Yes
No
a
Transfers from the reporting foundation to a noncharitable exempt organization of:
(1)
Cash
...................................
1a(1)
No
(2)
Other assets
.................................
1a(2)
No
b
Other transactions:
(1)
Sales of assets to a noncharitable exempt organization
....................
1b(1)
No
(2)
Purchases of assets from a noncharitable exempt organization
..................
1b(2)
No
(3)
Rental of facilities, equipment, or other assets
.......................
1b(3)
No
(4)
Reimbursement arrangements
...........................
1b(4)
No
(5)
Loans or loan guarantees
.............................
1b(5)
No
(6)
Performance of services or membership or fundraising solicitations
................
1b(6)
No
c
Sharing of facilities, equipment, mailing lists, other assets, or paid employees
..............
1c
No
d
If the answer to any of the above is "Yes," complete the following schedule. Column
(b)
should always show the fair market value
of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
in any transaction or sharing arrangement, show in column
(d)
the value of the goods, other assets, or services received.
(a)
Line No.
(b)
Amount involved
(c)
Name of noncharitable exempt organization
(d)
Description of transfers, transactions, and sharing arrangements
2a
Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
described in section 501(c) (other than section 501(c)(3)) or in section 527?
...........
Yes
No
b
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.
2022-05-05
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
Sharon L Marriott
Preparer's Signature
Date
2022-05-10
Check if self-
employed
PTIN
P01257788
Firm's name
Everett Business Service
Firm's EIN
38-2970805
Firm's address
8916 Gale Road
White Lake
,
MI
48386
Phone no.
(248) 666-9300
Form
990-PF
(2021)
Additional Data
Software ID:
Software Version:
Part VI Line 7 -Original Return Overpayment:
-51,426
Form 990PF - Special Condition Description:
Special Condition Description