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
MARIE SELBY BOTANICAL GARDENS INC
Employer identification number
59-1848965
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.") .
1,168,237
1,109,793
1,188,146
1,408,037
1,308,267
6,182,480
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......
1,555,029
1,567,909
1,491,064
1,981,820
2,036,984
8,632,806
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
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.
2,723,266
2,677,702
2,679,210
3,389,857
3,345,251
14,815,286
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
136,500
22,915
159,415
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.
c
Add lines 7a and 7b..
136,500
22,915
159,415
8
Public Support (Subtract line 7c from line 6.)
14,655,871
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...
2,723,266
2,677,702
2,679,210
3,389,857
3,345,251
14,815,286
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
666,020
336,792
82,246
70,713
66,767
1,222,538
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
666,020
336,792
82,246
70,713
66,767
1,222,538
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.).
3,389,286
3,014,494
2,761,456
3,460,570
3,412,018
16,037,824
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
91.380 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
90.210 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
8.000 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
10.000 %
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
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
MARIE SELBY BOTANICAL GARDENS INC
Employer identification number
59-1848965
Identifier
Return Reference
Explanation
ORGANIZATION'S MISSION
FORM 990 - ORGANIZATION'S MISSION
I. MISSION TO FURTHER THE UNDERSTANDING AND APPRECIATION OF PLANT LIFE, WITH EMPHASIS ON EPIPHYTES, AND TO PROVIDE ENJOYMENT TO ALL WHO VISIT THE GARDENS. II. VISION THE MARIE SELBY BOTANICAL GARDENS IS THE LEADER IN THE STUDY, CONSERVATION, AND DISPLAY OF EPIPHYTES AND THEIR CANOPY HABITATS. OUR COLLECTION OF EPIPHYTES IS THE BEST IN THE WORLD. OUR VISITORS SEE BEAUTIFUL HORTICULTURAL DISPLAYS AND LEARN FROM OUR EDUCATIONAL PROGRAMS. THEY TAKE AWAY WITH THEM A BETTER UNDERSTANDING AND GREATER APPRECIATION OF THE NATURAL WORLD AND THE CHALLENGES IT FACES.
FIRST ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4A
SELBY GARDENS' EDUCATION DEPARTMENT OFFERS INTERPRETATION OF THE COLLECTIONS FOR ALL WHO VISIT. INCLUDED IS AN EXCITING ROSTER OF PROGRAMS, CLASSES, WORKSHOPS, SEMINARS, SUMMER CAMP, FIELD TRIPS, CHILDRENS' PROGRAMS, AND OTHER INTERPRETIVE ELEMENTS FOR OUR VISITORS THROUGHOUT THE GARDENS. ADDITIONALLY, WE OFFER BOTANICAL ART EXHIBITS HOUSED IN A BEAUTIFUL SETTING ENRICHING THE VISITOR'S EXPERIENCE OUR INTERNATIONAL INTERNSHIP PROGRAM ATTRACTS COLLEAGUES FROM AROUND THE WORLD AND ADDS TO THE BREADTH OF OUR ON-SITE RESEARCH. THE VOLUNTEER SERVICES DEPARTMENT SUPPORTS EVERY ASPECT OF SELBY GARDENS' OPERATIONS BY RECRUITING, PLACING, AND SUPPORTING MORE THAN 600 ACTIVE VOLUNTEERS OF ALL AGES, SKILL LEVELS, AND INTERESTS. VOLUNTEERS ASSIST IN A WIDE VARIETY OF POSITIONS, INCLUDING THE BOARD OF TRUSTEES, HORTICULTURE, RESEARCH, EDUCATION, DEVELOPMENT, ADMINISTRATION, ADMISSIONS, SHOPS, SPECIAL EVENTS, AND MAINTENANCE.
SECOND ACHIEVEMENT DESCRIPTION
FORM 990, PAGE 2, PART III, LINE 4B
ITS EXISTENCE ARE HIGH. CURRENT PROJECTS INCLUDE BOTANICAL INVENTORIES AND FLORISTIC PROJECTS IN BELIZE, BOLIVIA, BRAZIL, THE GUIANAS, VENEZUELA, AND FLORIDA. DETAILED TAXONOMIC STUDIES ARE CONDUCTED ON GROUPS OF PLANTS RICH IN EPIPHYTIC SPECIES SUCH AS ORCHIDS, BROMELIADS, AND GESNERIADS. WE ARE ALSO CONTRIBUTING TO FURTHER THE WORK OF BOTANICAL COLLEAGUES AROUND THE WORLD BY MAKING AVAILABLE HIGH-QUALITY DIGITAL IMAGES OF OUR TYPE SPECIMENS THROUGH THE GLOBAL PLANTS INITIATIVE AND PUBLISHING RESEARCH RESULTS IN OUR SCIENTIFIC JOURNAL, SELBYANA. THE BOTANICAL WORK AT SELBY GARDENS IS ENHANCED BY HAVING AVAILABLE A LIVING COLLECTION OF 12,000 ACCESSIONS (5000 SPECIES), PRESERVED COLLECTION OF 130,000 SPECIMENS, MOLECULAR AND SEED-FLASKING LABORATORIES, AND A BOTANICAL LIBRARY OF 7000 VOLUMES AND 250 ACTIVE NEWSLETTERS AND JOURNALS.
RELATED PARTY INFORMATION AMONG OFFICERS
FORM 990, PAGE 6, PART VI, LINE 2
MICHAEL SAUNDERS & CO. INDEPENDENT CONTRACTOR OWNER RE BROKER EMPLOYEE/EMPLOYER
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990
FORM 990, PAGE 6, PART VI, LINE 11B
THE PROCESS FOR REVIEWING 990 BEFORE IT IS FILED IS AS FOLLOWS: STAFF REVIEW THE DOCUMENT, IT IS PRESENTED TO THE BOARD FOR REVIEW, AND AT A DULY NOTED MEETING OF THE BOARD OF TRUSTEES THE DOCUMENT IS PRESENTED AND APPROVED.
ENFORCEMENT OF CONFLICTS POLICY
FORM 990, PAGE 6, PART VI, LINE 12C
THE BOARD REVIEWS THE POLICY ANNUALLY AND AT THAT TIME QUERIES EACH BOARD MEMBER AS TO THEIR COMPLIANCES AND OBTAINS WRITTEN CONFIRMATION OF COMPLIANCE (OR OTHER ISSUES).
COMPENSATION PROCESS FOR TOP OFFICIAL
FORM 990, PAGE 6, PART VI, LINE 15A
1) REVIEW INDIVIDUAL PERFORMANCE AGAINST PREVIOUSLY DETERMINED ANNUAL GOALS. 2) COLLECT COMPARATIVE DATA ON COMPENSATION PACKAGES AMONG NON-PROFIT ORGANIATIONS. 3) DETERMINE THE ORGANIZATION'S CAPACITY FOR STAFF COMPENSATION BASED ON THE FOREGOING, AND BUDGET ACCORDINGLY. 4) DECISION MADE: A) FOR KEY EMPLOYEES AND OVERALL STAFF, THE CEO DETERMINES PAY LEVELS AND COMPENSATION PACKAGES SUBJECT TO THE FOREGOING. B) FOR THE CEO, THE EXECUTIVE COMMITTEE RECOMMENDS LEVELS TO THE BOARD OF TRUSTEES, WHO THEN MAKE THE FINAL DETERMINATION. 5) APPROPRIATE DOCUMENTIATION IS SUBMITTED TO THE ACCOUNTING DEPARTMENT FOR PAYROLL PROCESSING.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION
FORM 990, PAGE 6, PART VI, LINE 19
THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH TWO PRIMARY MEANS: (I) THE 990 IS POSTED TO GUIDESTAR TO ENSURE PUBLIC ACCESS; AND (II) RELATED FINANCIAL INFORMATION IS AVAILABLE UPON REQUEST, SUBJECT TO EXECUTIVE COMMITTEE APPROVAL AND IN COMPLIANCE WITH THE ORGANIZATION'S BYLAWS.
ADDITIONAL INFORMATION
FORM 990, PART XI
LINE 5, OTHER CHANGES: 90,277 UNREALIZED GAINS ON MARKETABLE SECURITIES
ADDITIONAL INFORMATION
FORM 990, PART XII
LINE 2C, FOR FISCAL YEAR ENDING JUNE, 30 2011, THE FINANCE COMMITTEE HAD OVERSIGHT OVER THE PROCESS AND SELECTION OF THE INDEPENDENT AUDITOR. GOING FORWARD THERE WILL BE A SEPARATE AUDIT COMMITTEE.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.