Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
HOUSTON ROSE SOCIETY AMERICAN ROSE SOCIETY
Employer identification number
23-7009662
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
14,162
14,921
11,170
1,234
2,023
43,510
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
4,374
8,194
4,998
10,045
3,914
31,525
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
64,257
14,743
79,000
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
18,536
23,115
16,168
75,536
20,680
154,035
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
3,194
3,194
c
Add lines 7a and 7b..
3,194
3,194
8
Public Support (Subtract line 7c from line 6.)
150,841
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
18,536
23,115
16,168
75,536
20,680
154,035
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
5,382
6,726
5,367
2,334
4,560
24,369
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
5,382
6,726
5,367
2,334
4,560
24,369
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
13
Total support (Add lines 9, 10c, 11 and 12.).
23,918
29,841
21,535
77,870
25,240
178,404
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
84.550 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
81.900 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
14.000 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
12.000 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
THE ORGANIZATION IS AN AFFILIATE OF THE AMERICAN ROSE SOCIETY (A 501(C)(3) ENTITY) AND EXTEND GRANTS TO THAT ORGANIZATION.FROM TIME TO TIME, THE HRS ALSO CONTRIBUTES TO EDUCATIONAL PROGRAMS AND EVENTS SPONSORED BY OTHER ROSE SOCIETIES. THE HOUSTON ROSE SOCIETY ALSO PARTICIPATES IN FUNDING ROSE RESEARCH AND HAS EXTENDED FINANCIAL AND IN-KIND GRANTS TO TEXAS AGRILIFE EXTENSION SERVICE (PART OF THE TEXAS A&M SYSTEM).
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
HOUSTON ROSE SOCIETY AMERICAN ROSE SOCIETY
Employer identification number
23-7009662
Identifier
Return Reference
Explanation
PAYMENTS TO AFFILIATES
FORM 990-EZ, PART I, LINE 10
AMERICAN ROSE SOCIETY 570 SCD 100 HOUSTON & TEXAS GARDEN CLUB 65 ROYAL NATIONAL ROSE SOCIETY 99 0
OTHER EXPENSES
FORM 990-EZ, PART I, LINE 16
EXPENSES INSURANCE 627 BANK FEES 93 BOD EXPENSES 148 CREDIT CARD FEES 492 MEMBERSHIP DUE 817 PO BOX RENTAL & MAIL PERM 185 SHOW TRAILER EXPENSE 24 SHOWS, SEMINARS,EDUCATION 2,510 STATE SALES TAX 74 STORAGE FEES 360 TOTAL 5,330
PRIMARY EXEMPT PURPOSE
FORM 990-EZ, PART III
THE HOUSTON ROSE SOCIETY (HRS) PROMOTES EDUCATION THROUGH ITS MONTHLY NEWSLETTER WHICH IS DISTRIBUTED TO OVER 1,000 SUBSCRIBERS IN STATES. ADDITIONALLY, HRS PRODUCES, SUPPORTS AND/OR SPONSORS ROSE PROGRAMS, LECTURES, CONVENTIONS, AND SEMINARS TO THE GARDENING PUBLIC AND THE ROSE INDUSTRY. HRS PROVIDES SERVICES NOT ONLY TO ITS MEMBERS, BUT TO THE GENERAL PUBLIC BY PUBLISHING EDUCATIONAL MATERIALS, HOSTING ROSE COMPETITIONS WITH CERTIFIED JUDGES, DISPENSING INFORMATION ABOUT GOOD ROSE HUSBANDRY AND THE USE OF ENVIRONMENTALLY SOUND PRACTICES, SPONSORING ROSE GARDEN TOURS, AND EDUCATING THE PUBLIC ABOUT ROSE RELATED PRODUCTS. THE SOCIETY WORKS WITH LOCAL NURSERYMEN BRINGING THEM NEW DEVELOPMENTS IN ROSE HORTICULTURE AND ASSISTS IN EDUCATING THEIR STAFFS ABOUT GENERAL ROSE CARE. EACH YEAR THE SOCIETY ALSO SUPPLIES LOCAL NURSERYMEN WITH CONSULTING ROSARIANS WHO ASSIST NURSERY CUSTOMERS IN MAKING PLANT SELECTIONS AND TO ANSWER QUESTIONS ABOUT ROSE CARE. TO FURTHER STIMULATE PUBLIC INTEREST IN ROSES, HRS CONDUCTS CONSULTING ROSARIAN PROGRAMS AS AN EDUCATIONAL TOOL, PUBLISHES SEVEN PRODUCES LAWN AND GARDEN SHOW EDUCATIONAL BROCHURES, MAINTAINS A FREE LENDING LIBRARY FOR USE BY MEMBERS AND DISPENSES INFORMATION VIA ELECTRONIC AND TELEPHONE SERVICES RELATING TO ROSE GROWING.
FIRST ACHIEVEMENT
FORM 990-EZ, PART III, LINE 28
WE WELCOMED VISITORS AND MEMBERS THROUGHOUT THE YEAR AT MONTHLY MEETINGS WITH PROGRAMS FEATURING SPEAKERS AND EDUCATIONAL ACTIVITIES. HORTICULTURE EXPERTS FROM AROUND THE COUNTRY PROFESSORS FROM TEXAS A&M UNIVERSITY SPOKE ON EDUCATIONAL TOPICS INCLUDING OLD GARDEN ROSES; REDUCING THE RISK OF HAND INJURY; ENVIRONMENTAL SOIL MANAGEMENT; COMPANION PLANTS FOR ROSE GARDENS AND CREATING ROSE ARRANGEMENTS,CONSULTING ROSARIAN SPEAKERS PROVIDED PROGRAMS ON INTEGRATED PEST MANAGEMENT; THE UNIQUE STRIPED ROSES; AND LANDSCAPE BED PREPARATION. IN ADDITION TO FEATURED SPEAKERS, WE HELD "BEGINNERS CORNER" CLASSES TARGETED TO BEGINNING GARDNERS THAT ARE TAUGHT BY CONSULTING ROSARIANS ON SUBJECTS SUCH AS PRUNING, CREATING AN INEXPENSIVE IRRIGATION SYSTEM, EXHIBITING ROSES, AND HOW TO INCREASE A FALL BLOOM. FOR THESE NEW GARDENERS, THE SOCIETY ALSO HOSTED A HANDS-ON PROPAGATION CLINIC AND A ROSE HYBRIDIZING PROGRAM FOR ELEMENTARY SCHOOL CHILDREN. THE SOCIETY ALSO HOSTED AN AUTOGRAPH PARTY FOR LEOLA BARRY, AUTHOR OF "HEIRLOOM BULBS OF TODAY". WE HELD OUR ANNUAL PRUNING DEMONSTRATION, AND ROSE CUTTINGS EXCHANGE MEETINGS. WEATHER FACTORS INCLUDING HURRICANE IKE PREVENTED HOLDING OUR ANNUAL SPRING ROSE SHOW, BUT THE SOCIETY DID HOST A SUCCESSFUL GARDEN TOUR THAT WAS OPEN TO THE PUBLIC. THE HRS IS THE FINANCIAL UNDERWRITER OF THE EARTH-KIND ENVIRONMENTAL ROSE RESEARCH PROGRAM BEING CONDUCTED BY TEXAS AGRILIFE EXTENSION SERVICE (PART OF THE TEXAS A&M SYSTEM). AS PART OF THIS RESEARCH PROJECT, THE SOCIETY HAS 400 ROSE BUSHES UNDER EVALUATION IN A PUBLIC PLANTING. EDUCATIONAL MATERIALS ABOUT THE RESEARCH EFFORT ARE AVAILABLE AT THE SITE WHICH IS OPEN TO THE PUBLIC DAILY AT NO CHARGE. THE SOCIETY CREATED, MAINTAINS AND/OR HAS SUPPORTED PUBLIC ROSE PLANTINGS IN TEXAS AND LOUISIANA, INCLUDING TWO GARDENS AT THE AMERICAN ROSE CENTER IN SHREVEPORT, LOUISIANA. IN ADDITION, SOCIETY MEMBERS MAINTAIN PUBLIC ROSE PLANTINGS AT SEVERAL CHURCHES AND SCHOOLS. BOARD MEMBERS AND CONSULTING ROSARIAN MEMBERS HAVE GIVEN IN EXCESS OF 20 PROGRAMS ON ROSE HORTICULTURE (IN ADDITION TO THE REGULAR MONTHLY MEETINGS) TO GARDEN CLUB AND MASTER GARDENER GROUPS, AT NURSERIES AND/OR THE AMERICAN ROSE CENTER, AND AT OTHER ROSE SOCIETY GATHERINGS IN HOUSTON, FRIENDSWOOD, ORANGE, RICHMOND, FARMERS BRANCH, BURNET, TOMBALL AND DALLAS, TEXAS AS WELL AS IN LOUISIANA AND NEW YORK. AN HRS BOARD MEMBER CO-AUTHORED A BOOK CHAPTER IN THE NEWLY RELEASED BOOK, THE SUSTAINABLE ROSE GARDEN - A READER IN ROSE CULTURE (NEWBURY BOOKS, 2010) THAT EDUCATES THE PUBLIC ON THE SOCIETY'S INVOLVEMENT IN THE EARTH- KIND ENVIRONMENTAL ROSE RESEARCH PROGRAM. EDUCATIONAL ARTICLES WRITTEN BY HRS BOARD MEMBERS AND CONSULTING ROSARIAN MEMBERS HAVE APPEARED IN LOCAL AND NATIONAL MAGAZINES IN NEWSPAPERS SUCH AS THE AMERICAN ROSE MAGAZINE, NM PRO (NURSERY MANAGEMENT PROFESSIONAL), LAWN & LANDSCAPE AND THE AMERICAN GARDENER. IN ADDITION, ARTICLES WRITTEN BY THESE MEMBERS HAVE APPEARED IN PUBLICATIONS OF OTHER ROSE SOCIETIES IN TEXAS, MISSISSIPPI, COLORADO, GEORGIA AND NEW YORK. MEMBER ARTICLES HAVE ALSO BEEN PUBLISHED BY THE TEXAS NURSERY & LANDSCAPE ASSOCIATION. OUR CONSULTING ROSARIAN MEMBERS PARTICIPATED IN LOCAL RADIO STATION GARDENING SHOWS ANSWERING CALL-IN QUESTIONS ON ROSE GROWING IN THE HOUSTON AREA. MANY OF THESE CONSULTING ROSARIAN MEMBERS ARE ALSO PART OF THE AMERICAN ROSE SOCIETY'S "CYBER-CR" PROGRAM - ANSWERING QUESTIONS ABOUT ROSE CARE POSED BY GARDENERS AROUND THE COUNTRY.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.