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Resolution 2015-227 RESOLUTION NO. 15- 2 2 7 A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA RECOGNIZING AND ACCEPTING A $10,000 DONATION FROM THE WILLIAM G. HENDRICKSON TRUST TO SPECIFICALLY BENEFIT YOUTH EDUCATION PROGRAMS AT THE COLLIER COUNTY PUBLIC LIBRARIES. WHEREAS, the Board of County Commissioners was notified by The Northern Trust Company that the Collier County Public Library is a beneficiary of the William G. Hendrickson Trust in the amount of$10,000 for Youth Education Programs at the Library; and WHEREAS, the Trust provides that the gift to the Collier County Public Library be used specifically for the youth education programs; and WHEREAS, the Board formally agrees with this Resolution to abide by the gift provisions set forth in the Trust as described herein. NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF COLLIER COUNTY, FLORIDA, that The Board of County Commissioners hereby accepts and recognizes the $10,000 Donation from the William G. Hendrickson Trust to benefit the Collier County Public Library, and further the Board agrees to abide by the terms of the Trust such that the donation will be used specifically for youth education programs at the Public Libraries. PASSED AND DULY ADOPTED by the Board of County Commissioners of Collier County, Florida, this �µy N�U� Iv day of September, 2015. AT'T'EST:+ ',' BOARD OF COUNTY COMMISSIONERS DWIPI1 T E t K CLERK COLLIER CO TY, F ORIDA ,� .. By: Gc ,.t as to thaitOaft) ry9 " TIM 4NCE, CHAIRMAN siqnature o1Y to� pprove Is form an ;.al P/// // �i .1. 'olleen M. Greene Assistant County Attorney [15-LIB-00118/1204661/1] RECEIPT To The Northern Trust Company (Northern Trust), Julie Hendrickson and Thomas Hendrickson as Co-Trustees of the Virginia M. Hendrickson Trust under agreement dated April 18, 1990 as amended and restated in full on March 29, 2013. Virginia M. Hendrickson's Trust directs that her Trust be distributed to the William G. Hendrickson Trust and distributed pursuant to Article VI of that Trust. Northern Trust, Julie Hendrickson and Donald Hendrickson are Co-Trustees of the William G. Hendrickson Trust. Article VI of the William G. Hendrickson Trust provides for the below referenced bequest to be paid at Virginia M. Hendrickson's death(the "Trust"): I, TIM NANCE , am an official of Collier County Public Library, Naples, Florida. The Trustee informed the Collier County Public Library, that the below referenced bequest was made to the Collier County Public Library under Article VI of the Trust. "Ten Thousand Dollars ($10,000.00) to the Collier County Public Library, Naples, FL to be used for youth education programs." Sequence of Events. I will sign and deliver this Receipt to Northern Trust, and then Northern Trust will distribute the aforementioned trust property to Collier County Public Library; provided, however, that this Receipt shall not become effective until Northern Trust has in fact distributed the trust property to Collier County Public Library. I hereby acknowledge receipt of the sum of$10,000 in full satisfaction of all the amounts to which the Collier County Public Library is entitled under Article VI of the Trust. Signed on \ \ 1\° 015,- -, c x� yC D. IS T E,SR , �� :Signature•I, ' +_, TIM NANCE By: Attest as t0 Chairman' } s Printed Signature signature'aftly. '' CHAIRMAN Approved as to form an, legality Title BOARD OF COUNTY COMMISSIONERS /I/ / ti i , COLLIER COUNTY, FLORIDA Assistant County 6e/ uome: NTAC:2SE-18 0 Form #9 Request for Taxpayer Give Form to the (Rev.December 2014) requester. Do not Depertmera a the ,y identification Number and Certification send to the IRS. Internal Revenue Service 1 Name(as shown on your income tax return.Name is required on this line;do not leave this line blank. Board of County Cor imissioners �} 2 business name/dlsregarc)d entity name,if fifferent from above 1 3 Check appropriate box fo'federal tax class option;check only one of the following seven boxes: 4 Exemptions(codes apply only to ❑individual/sole proprlet�v or ❑ C Corporation ❑ S Corporation ❑ Partnership ❑Trust/estate instructions tions on pa Individuals;see single-member LLC ❑Limited liability camper 1,Enter the tax cli tssificatlon C C co partnership} Exempt payee code(if any) Y P ( = corporation,5=5 corporation,P= ► Note.For a single-men bar LLC that Is di regarded,do not check U..C;check the appropriate box in the line above for Exemption from FATCA reporting the tax classification of'he single-membe r owner. code(if any) a. o MI Other(see instructions) • Government Nppato accounts m•intak,•doneeem.US.) 5 Address(number,street,1 Xi apt,or suite rx.) Requester's name and address(optional 3299 Tamami Tr E Ste 700 8 City,state,and ZIP code Naples, FL 34112-574t I 7 List account number(s)her i(optional) Part I Taxpayer ide itification Number(TIN) Enter your TIN In the appropriate box.The TIN provided must match the name given on line 1 to avoid [Social security number backup withholding. For individus Is,this is gener illy your social security number(SSN).However,for a resident alien,sole proprietor,or iisregarded ent ty,see the Part I instructions on page 3.For other entitles,It is your employer identi cation number(EIN).If you do not have a number,see How to get a TIN on page 3. or r Note.If the account is in more th.in one name,Sc e the Instructions for line 1 and the chart on page 4 for I Employer Identification number I guidelines on whose number to e iter. 5 9 - 6 0 0 0 5 5 8 Part II Certification - Under penalties of perjury, I certif' that: 1. The number shown on this Corr i is my correct taxpayer identification number(or I am waiting for a number to be Issued to me);and 2. I am not subject to backup wltl holding becaut e:(a)I am exempt from backup withholding,or(b)t have not been notified by the Internal Revenue Service(IRS)that I am subject o backup withh,iding as a result of a failure to report all interest or dividends,or(c)the IRS has notified me that I am no longer subject to backup wi hholding;and 3. I am a U.S.citizen or other U.S person(define(s below);and 4.The FATCA code(s)entered on I its form(if any)Indicating that I am exempt from FATCA reporting is correct. Certification instructions.You m,ist cross out ite n 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report s II interest and c ividends on your tax return.For real estate transactions,item 2 does not apply.For mortgage interest paid,acquisition or abandi nment of secur ad property,cancellation of debt,contributions to an individual retirement arrangement(IRA),and generally,payments other than int(rest and divides Ids,you are not required to sign the certification,but you must provide your correct TIN.See the instructions on page 3. Sign signature of Here u.s.person • ;6 ri t-E_. C . ----i\tsj,ILA Date► ( i q )( General Instructions •Form 1 8 ore mortgage interest),1098-E(student loan interest),1098-T (tuition) i...r Section references are to the Internal Re renue Code unles 3 otherwise noted. •Form 1099-C(canceled debt) Future developments.Information abot t developments a fecting Form W-9(such •Form 1099-A(acquisftion or abandonment of secured property) as legislation enacted after we release if is at www.irs.gov'tw9. Use Form W-9 only if you are a U.S.person(including a resident alien),to Purpose of Form provide your correct TIN. An individual or entity(Form W-9 request sr)who is requires i to file an information If you do not return Form W-9 to the requester with a 77N,you might be subject return with the IRS must obtain your corn ict taxpayer+dent fication number(TIN) to backup withholding.See Whet is backup withholding?on page 2. which may be your social security numb(r(SSN),individue taxpayer identification By signing the filled-out form,you: number(ITIN),adoption taxpayer identifk at/on number(AT N),or employer i,Certify that the TIN identification number(EIN),to report on 11 information retu n the amount paid to you are giving is correct(or you are wafting for a number you,or other amount reportable on an int)rmation return.E temples of Information to be issued), returns Include,but are not limited to,the following. 2.Certify that you are not subject to backup withholding,or •Form 1099•INT(interest earned or paid) 3,Claim exemption from backup withholding if you are a U.S.exempt payee.if •Form 1099-DIV(dividends,including thr se from stocks or mutual funds) applicable,you are also certifying that as a U.S.person,your allocable share of any partnership income from a U.S.trade or business is not subject to the •Form 1099-MISC(various types of Inco,ie,prizes,award,,or gross proceeds) withholding tax on foreign partners'share of effectively connected income,and •Form 1099-8(stock or mutual fund sale i and certain othe•transactions by 4,Certify that FATCA code(s)entered on this form(if any)indicating that you are brokers) exempt from the FATCA reporting,is correct,See What Is FATCA reporting?on •Form 1099-$(proceeds from real estate transactions) page 2 for further information, •Form 1099-K(merchant card and third F arty network tram actions) Cat.No.10231X Form W-9(Rev.122014) 0600036 09/01/12 IConsumer's Certificate of Exemption I R D 11 DEPARTMENT Issued Pursuant to Chapter 212,Florida Statutes Of REVENUE 85-8015966531C-1 10/31/2012 10/31/2017 COUNTY GOVERNMENT Certificate Number Effective Date Expiration Date Exemption Category This certifies that • COLLIER COUNTY BOCC 3301 TAMIAMI TRL E NAPLES FL 34112-4961 is exempt from the payment of Florida sales and use tax on real property rented,transient rental property rented,tangible personal property purchased or rented,or services purchased. Important Information for Exempt Organizations DR-14 R.04/11 DEPARTMENT Of REVENUE 1. You must provide all vendors and suppliers with an exemption certificate before making tax-exempt purchases. See Rule 12A-1.038,Florida Administrative Code(F.A.C.). 2. Your Consumer's Certificate of Exemption is to be used solely by your organization for your organization's customary nonprofit activities. 3. Purchases made by an individual on behalf of the organization are taxable,even if the individual will be reimbursed by the organization. 4. This exemption applies only to purchases your organization makes. The sale or lease to others of tangible personal property,sleeping accommodations,or other real property is taxable. Your organization must register, and collect and remit sales and use tax on such taxable transactions. Note: Churches are exempt from this requirement except when they are the lessor of real property(Rule 12A-1.070, F.A.C.). 5. it is a criminal offense to fraudulently present this certificate to evade the payment of sales tax. Under no circumstances should this certificate be used for the personal benefit of any individual. Violators will be liable for payment of the sales tax plus a penalty of 200%of the tax,and may be subject to conviction of a third-degree felony. Any violation will require the revocation of this certificate. 6. If you have questions regarding your exemption certificate,please contact the Exemption Unit of Account Management at 800-352-3671. From the available options,select"Registration of Taxes,"then"Registration Information,"and finally"Exemption Certificates and Nonprofit Entities." The mailing address is PO Box 6480, Tallahassee,FL 32314-6480. The Northern Trust Company 4001 Tamiami Trail North Naples,Florida 34103 (239)262-8800 (411) Northern Trust Kimberly A.Spiker Vice President July 31, 2015 Collier County Public Library 2385 Orange Blossom Drive Naples, FL 34108 Re: William G. and Virginia M. Hendrickson Trust Dear Sir or Madam: William G. Hendrickson of Naples, Florida died on December 4, 2009. William's wife, Virginia M. Hendrickson, also of Naples, FL passed away on January 23, 2015. The Northern Trust Company, Julie Hendrickson and Thomas Hendrickson are Co-Trustees of the Virginia M. Hendrickson Trust under agreement dated April 18, 1990 which was amended and restated in full on March 29, 2013 (the "Trust"). Mrs. Hendrickson's Trust directs that her Trust be distributed to the William G. Hendrickson Trust pursuant to Article VI of that Trust. Northern Trust, Julie Hendrickson and Donald Hendrickson are Co-Trustees of the William G. Hendrickson Trust. Article VI of the William G. Hendrickson Trust provides for the below referenced bequest to be paid at Mrs. Hendrickson's death. "Ten Thousand Dollars($10,000.00)to the Collier County Public Library. Naples, FL to be used for youth education programs." In addition, as Mr. Hendrickson's trust provides that the gift to the Collier County Public Library to be used specifically for the youth education programs we would like a resolution by the board of the Collier County Public Library that it will abide by the gift provisions set forth in the William G. Hendrickson Trust. Please forward a copy of the resolution to me at your earliest convenience. If you would like us to review the proposed resolution ahead of time to ensure it will be sufficient for our purposes, please forward a copy to me and I will be happy to have it reviewed. Ft :, L ..: frf't � -r;; NTAC:2SE-18 AMENDMENT TO THE VIRGINIA M. HENDRICKSON FOURTH AMENDED AND RESTATED DECLARATION OF TRUST WHEREAS, I, VIRGINIA M. HENDRICKSON, as Settlor and Trustee, executed a Declaration of Trust dated April 18, 1990, as amended and restated on December 12, 1996, on December 19, 2003, on December 19, 2007 and most recently on March 29, 2013, under which Julie Ann Hendrickson currently serves with me as a Co-Trustee (the"Declaration"); and WHEREAS, under Article XII of the Declaration, I retained the right to amend or revoke the Declaration in whole or in part at any time; and WHEREAS, I desire to amend the Declaration as provided below. NOW,THEREFORE, I do hereby amend the Declaration as follows: FIRST: I hereby delete Section 2.1 of the Declaration and substitute therefor a new Section 2.1 to be and read as follows: "2.1. Income and Principal. The Trustee shall pay so much or all of the net income and principal of the trust estate to me or for my benefit as I direct. Any income not so paid shall be added to principal. Further, the Trustee shall administer the trust estate in such manner as I may from time to time direct." SECOND: I hereby delete Article Ill of the Declaration and substitute therefor a new Article III to be and read as follows: "ARTICLE HI. DISTRIBUTIONS AT MY DEATH The Trustee, as of my death, and after first paying from the balance of the trust estate (the"residuary trust estate") all expenses, debts, costs and death taxes as provided in Article IV below, shall distribute the balance of the residuary trust estate to the then acting trustee of the WILLIAM G. HENDRICKSON DECLARATION OF TRUST executed by my deceased spouse on April 18, 1990, as most recently amended and restated in its entirety on October 31, 2008, as further amended on July 16, 2009 ("my spouse's revocable trust"), to be administered as provided in Article VI therein for the distribution of assets upon my death (as modified to the extent I have exercised in my Will the limited powers of appointments granted to me under my spouse's revocable trust). Notwithstanding the foregoing, if the trust estate includes a promissory note payable from a child of mine to me, my estate or the Trustee under this Declaration, I hereby forgive, as of the date of my death, in full any and all amounts outstanding under such promissory note and the amount forgiven shall be taken into account by the Trustee of my spouse's revocable trust in determining the amount to be distributed as part of the child's distribution (whether or not the child survives me) under my spouse's revocable trust, as modified by my exercise of powers of appointment over the trusts created under my spouse's revocable trust." THIRD: As hereby changed and amended, I do hereby ratify and confirm the Declaration, reserving the right to further alter, amend, modify, or revoke the Declaration and this Amendment. IN WITNESS WHEREOF, I have executed this instrument this 'jay of January, 2014. -}// VIR INIA M. HENDRICKSON,as Settler and as Trustee The foregoing instrument was signed, sealed, and declared by VIRGINIA M. HENDRICKSON as and for an Amendment to her Fourth Amended and Restated Declaration of Trust, in the presence of us,the undersigned,who,at her special instance and request,do attest as witnesses, immediately after VIRGINIA M. HENDRICKSON has signed her name thereto, in her presence and in the presence of each other,this ,#"of January,2014. (Witness fr. (S itness) STATE OF FLORIDA ) )SS: COUNTY OF COLLIER ) On this o ,day of January, 2014, before me personally came VIRGINIA M. HENDRICKSON, who is personally known to m (yes))no) or who has produced as identification to me, and who acknowledged execution of the foregoing instrument. Notary ublic, St� � t f lorida Name: Zaks (Print Name) My Commissiopi1uc•sTATE OF�.oRIDA ' Joan C. zaks ,)Commi39io4#.EE065637 \;�r•I Expires, FE13.17,2015 -2- THRU ATLANTIC BONDING CQ,U C. WILLIAM G. HENDRICKSON SIXTH AMENDED AND RESTATED DECLARATION OF TRUST I I, WILLIAM G. HENDRICKSON, of Collier County, Florida, do hereby amend and restate in its entirety, as set forth below, that certain instrument signed by me as Settlor and Trustee and dated April 18, 1990, establishing the William G. Hendrickson Declaration of Trust, which was most recently amended and restated in its entirety on December 19, 2007 (the "Declaration"). The property transferred to the Trustee under the Declaration shall be held as part of the trust estate which shall be administered in accordance with this Fifth • 'ended and Restated Declaration as follows: ARTICLE I. FAMILY The name of my spouse is VIRGINIA M. HENDRIC •SON ("my spouse"). My spouse is a citizen of the United States. I have four children, each of who is now living,namely: ROBERT J. HENDRICKSON, THOMAS J. HENDRICKSON, DON• I D P. HENDRICKSON and JULIE ANN HENDRICKSON. In determining whether any person i. a child or descendant for purposes of this instrument, only children and descendants by birth shall be included, except that my adopted grandchild, WILLIAM HAROLD HENDRICKSON, and his descendants by birth, shall be treated as my descendants for purposes of this instrument. ARTICLE 11. DISTRIBUTIONS DURING MY IFETIME During my lifetime,the Trustee shall administer the trust estate as follows: 2.1. Income and Principal. The Trustee shall pay so much or all of the net income and principal of the trust estate to me or for my benefit as I direct. Any income not so paid shall be added to principal. 2.2. Disability. If at any time or times I am under a legal disability or am unable to manage my affairs, the Trustee may use such sums from the net income and principal of the trust estate as the Trustee deems necessary or advisable for the health, education, support or maintenance of myself and my spouse, or for any other purpose the Trustee considers to be for my best interests, adding to principal any income not so paid. It is my desire that, during any time or times I am unable to manage my affairs, the Trustee maintain me in my home for as long as the Trustee deems it to be in my best interest. During such time, the Trustee may pay expenses for twenty-four hour 3.2.2.1. The Heritage Foundation. The Trustee shall distribute the sum of Twenty Five Thousand Dollars ($25,000) to THE HERITAGE FOUNDATION, Washington, D.C. 3.2.2.2. The Conservancy of Southwest Florida, Inc. The Trustee shall distribute the sum of Ten Thousand Dollars ($10,000)to THE CONSERVANCY OF SOUTHWEST FLORIDA, INC.,Naples, Florida. 3.2.2.3. Philharmonic Center for the Arts, Inc. The Trustee shall distribute the sum of Ten Thousand Dollars ($10,000) to the PHILHARMONIC CENTER FOR THE ARTS, INC., Naples, Florida, to be used for education programs. 3.2.2.4. Moore Regional Hospital. The Trustee shall distribute the sum of Five Thousand Dollars ($5,000) to MOORE REGIONAL HOSPITAL, Pinehurst, North Carolina, to be used for the Radiation Oncology Department. 3.2.2.5. Collier County Public Library. The Trustee shall distribute the sum of Ten Thousand Dollars ($10,000) to the COLLIER COUNTY PUBLIC LIBRARY,Naples, Florida,to be used for youth education programs. 3.2.2.6. Youth Haven, Inc. The Trustee shall distribute the sum of Ten Thousand Dollars ($10,000) to YOUTH HAVEN, INC., Naples,Florida. 3.2.2.7. St. William Catholic Church. The Trustee shall distribute the sum of Ten Thousand Dollars ($10,000) to ST, WILLIAM CATHOLIC CHURCH,Naples, Florida. 3.2.2.8. Abatement. If there are insufficient assets to fully fund the distributions under Section 3.2.2, then the distributions shall be abated pro rata. 3.2.3. Abatement. If there are insufficient assets to fully fund the distributions under both Sections 3.2.1 and 3.2.2 above, then (i) the distributions under Section 3.2.2 shall be abated (as provided above)first, and (ii) the distributions under Section 3.2.1 shall be abated (as provided above) last. -5- IN WITNESS WHEREOF, I have executed this instrument, in the presence of the witnesses who shall hereafter subscribe their names hereto as attesting witnesses, this the /'"day of October, 2008. av� 1 Vt. WILLIAM G. HENDRICKSON, as Senior and as Trustee The foregoing instrument was signed, sealed, and declared by WILLIAM G. HENDRICKSON, as and for his Sixth Amended and Restated Declaration of Trust in the presence of us, the undersigned, who, at his special instance and request, do attest as witnesses, immediately after WILLIAM G. HENDRICKSON has signed his name thereto, and in his presence and in the presence of each other,this the °day of October,2008. 1 residing at .7Z2‘ ,1/ (0 r, ivr/e 5 r/0 ]1AIL E.�!' d residing at gS-7. V1Di`Ga►' yikr e, . #t3ott 41\06)1A Eskre P& 33428 STATE OF FLORIDA ) ) SS: COUNTY OF COLLIER ) On this ae day of October, 2008, before me personally came WILLIAM G. HENDRICKSON, who is personally known to me (no) or who has produced as identification to me, and who acknowledged execution of the foregoing instrument. t •t / ��, e `.i1.5 IJ n " KATHRYN E BEACH No• • P •lie, State of Florida _.: NY COMMISSION,005,361822 IRES: s,zone Name: ►1 • 1.4-c • -4,4;:,t eaw nru M ak,'Yubk undersign (Prier!Name) My Commission Expires: n (planning e-hlhendrickconih trust Sep 08.doc -32- jk! , Northern must Please provide a copy of the Collier County Public Library's federal tax-exempt determination letter [501(C)(3) letter] and organizational documents indicating who has the authority to sign on behalf of the organization. A check for $10,000 in payment of that bequest will be forwarded when the enclosed documents (IRS W-9 and receipt)and requested documents are returned. If you have any questions, please do not hesitate to contact me directly at(239)213-6221. Sincerely, A, / / *--)Ci2<: Kimberly A. Spiker CC: Julie Hendrickson, Thomas Hendrickson and Donald Hendrickson, Co-Trustees Daniel Capes, Esq. NTAC:2SE-I8