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
2011
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(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—2011.
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—2010.
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—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
14,921
11,170
1,234
2,023
9,407
38,755
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......
8,194
4,998
10,045
3,914
4,325
31,476
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
64,257
14,743
5,377
84,377
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.
23,115
16,168
75,536
20,680
19,109
154,608
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.)
151,414
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2007
(b) 2008
(c) 2009
(d) 2010
(e) 2011
(f) Total
9
Amounts from line 6...
23,115
16,168
75,536
20,680
19,109
154,608
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
6,726
5,367
2,334
4,560
1,460
20,447
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
6,726
5,367
2,334
4,560
1,460
20,447
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.).
29,841
21,535
77,870
25,240
20,569
175,055
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 2011 (line 8 column (f) divided by line 13 column (f))
.........
15
86.500 %
16
Public support percentage from 2010 Schedule A, Part III, line 15
...............
16
84.550 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2011 (line 10c column (f) divided by line 13 column (f))
......
17
12.000 %
18
Investment income percentage from 2010 Schedule A, Part III, line 17
.............
18
14.000 %
19a
33 1/3% support tests—2011.
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—2010.
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) 2011
Schedule A (Form 990 or 990-EZ) 2011
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 EXTENDS GRANTS TO THAT ORGANIZATION. THE HRS ALSO CONTRIBUTED TO EDUCATIONAL PROGRAMS AND EVENTS SPONSORED BY OTHER ROSE SOCIETIES IN 2011. THE SOCIETY IS ALSO THE FINANCIAL UNDERWRITER FOR THE NATIONAL EARTH-KIND ROSE RESEARCH PROGRAM, AND THROUGH THAT PROGRAM HAS EXTENDED FINANCIAL AND IN-KIND GRANTS TO TEXAS AGRILIFE EXTENSION SERVICE AND TEXAS A&M UNIVERSITY.
Schedule A (Form 990 or 990-EZ) 2011
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
2011
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 420 SCD 50 HOUSTON & TEXAS GARDEN CLUB 25 ROYAL NATIONAL ROSE SOCIETY 15 0
OTHER EXPENSES
FORM 990-EZ, PART I, LINE 16
EXPENSES INSURANCE 250 BANK FEES 46 CREDIT CARD FEES 479 HRS WEBSITE 447 MEMBERSHIP DUES 1,059 MISCELLANEOUS 1,537 PO BOX RENTAL & MAIL PERM 190 SHOW TRAILER EXPENSE 82 SHOWS, SEMINARS,EDUCATION 4,372 STATE SALES TAX 30 STORAGE FEES 1,470 TOTAL 9,962
PRIMARY EXEMPT PURPOSE
FORM 990-EZ, PART III
THE HOUSTON ROSE SOCIETY (THE SOCIETY) PROMOTES HORTICULTURE EDUCATION THROUGH ITS MONTHLY NEWSLETTER WHICH IS DISTRIBUTED TO OVER 1,000 SUBSCRIBERS IN STATES. THE SOCIETY PRODUCES, SUPPORTS AND/OR SPONSORS ROSE PROGRAMS, LECTURES, WORKSHOPS, DEMONSTRATIONS, SEMINARS AND CONVENTIONS FOR THE GARDENING PUBLIC AND THE ROSE INDUSTRY. THE SOCIETY PROVIDES SERVICES, NOT ONLY TO ITS MEMBERS, BUT TO THE GENERAL PUBLIC BY (1) PUBLISHING EDUCATIONAL MATERIALS, (2) HOSTING ROSE COMPETITIONS WITH CERTIFIED JUDGES, (3) DISPENSING INFORMATION ABOUT GOOD ROSE HUSBANDRY AND THE USE OF ENVIRONMENTALLY SOUND PRACTICES, (4) SPONSORING ROSE GARDEN TOURS, AND (5) 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, THE SOCIETY (1) CONDUCTS CONSULTING ROSARIAN PROGRAMS AS AN EDUCATIONAL TOOL, (2) PUBLISHES SEVEN PRODUCES LAWN AND GARDEN SHOW EDUCATIONAL BROCHURES, (3) MAINTAINS A FREE LENDING LIBRARY FOR USE BY MEMBERS AND (4) DISPENSES INFORMATION VIA ELECTRONIC AND TELEPHONE SERVICES RELATING TO ROSE GROWING.
FIRST ACCOMPLISHMENT
FORM 990-EZ, PART III, LINE 28
EDUCATIONAL OUTREACH THE HRS WELCOMED VISITORS AND MEMBERS THROUGHOUT THE YEAR AT MONTHLY MEETINGS FEATURING LECTURES PRESENTED BY SPEAKERS AND OTHER EDUCATIONAL ACTIVITIES. THE SOCIETY BROUGHT HORTICULTURE EXPERTS FROM NEW YORK AND MISSISSIPPI TO PRESENT PROGRAMS ON SUSTAINABLE ROSE GARDENING AS WELL AS ROSES THAT CAN BE MAINTAINED IN AN ENVIRONMENTALLY RESPONSIBLE MANNER AND ALSO ON THE BENEFITS OF ROSES GROWING ON ROSA FORTUNIANA ROOTSTOCK. INDUSTRY EXPERTS PRESENTED PROGRAMS ON NEW DEVELOPMENTS IN GARDEN TOOLS, AS WELL AS GAVE DEMONSTRATIONS ON HOW TO MAINTAIN THOSE TOOLS AND EQUIPMENT. CONSULTING ROSARIANS FROM THE HOUSTON ROSE SOCIETY, THE GOLDEN TRIANGLE ROSE SOCIETY (BEAUMONT) AND THE DALLAS ROSE SOCIETY PRESENTED PROGRAMS ON CHEMICAL SAFETY, BUILDING IRRIGATION SYSTEMS, PLANT PROPAGATION AND HYBRID TEA ROSES REQUIRING MINIMAL CHEMICAL INTERVENTION. THE SOCIETY'S LIAISON WITH THE TEXAS AGRILIFE EXTENSION SERVICE (PART OF THE TEXAS A&M SYSTEM) PRESENTED A RESEARCH UPDATE ON THE NATIONAL EARTH- KIND ROSE RESEARCH PROGRAM. IN ADDITION TO FEATURED SPEAKERS, THE SOCIETY'S CONSULTING ROSARIANS CONTINUED THE "BEGINNERS CORNER" CLASSES TARGETED TO PROVIDE NOVICE GARDENERS WITH HORTICULTURE EDUCATION IN A FORMAT THAT ENCOURAGES INTERACTION WITH PARTICIPANTS. BEGINNERS CORNER PRESENTATIONS INCLUDED (1) UNDERSTANDING THE DIFFERENT VARIETIES OF ROSES, (2) GROWING ROSES IN CONTAINERS, (3) EXHIBITING ROSES IN COMPETITION, (4) UNDERSTANDING WATER RETENTION CAPABILITIES OF THE SOIL AND (5) COMPANION PLANTS FOR ROSES. HRS BOARD MEMBERS AND CONSULTING ROSARIAN MEMBERS HAVE GIVEN IN EXCESS OF 30 PROGRAMS ON ROSE HORTICULTURE (IN ADDITION TO THE SOCIETY-PRESENTED MONTHLY LECTURES) TO (1) OTHER ROSE SOCIETIES, (2) LOCAL GARDEN CLUBS, (3) MASTER GARDENER ORGANIZATIONS, (4) CUSTOMERS AT NURSERY-SPONSORED EVENTS, AND (5) VISITORS TO THE AMERICAN ROSE CENTER AND AT OTHER ROSE SOCIETY GATHERINGS AT CITIES IN: TEXAS HOUSTON RICHMOND ROSENBERG FARMER'S BRANCH DALLAS TOMBALL RUSK THE WOODLANDS SAN ANGELO LUFKIN DEER PARK BRYAN CROCKETT SEABROOK MINEOLA MISSISSIPPI JACKSON TENNESSEE CHATTANOOGA NEW YORK SOUTHAMPTON MANHATTAN EDUCATIONAL ACTIVITIES THE SOCIETY HOSTED A ROSE SHOW AND GARDEN TOURS IN THE SPRING THAT WERE OPEN TO THE GENERAL PUBLIC AND MEMBERS AT NO CHARGE. ADDITIONALLY, THE SOCIETY SUPPORTED THE AMERICAN ROSE SOCIETY SOUTH CENTRAL DISTRICT CONVENTION HELD IN FARMERS BRANCH, TEXAS IN THE FALL THAT WAS ATTENDED BY MANY OF THE SOCIETY'S MEMBERS. PUBLIC OUTREACH THE SOCIETY CREATED, MAINTAINS AND/OR HAS SUPPOSED PUBLIC ROSE PLANTINGS IN TEXAS AND LOUISIANA, INCLUDING TWO GARDENS AT THE AMERICAN ROSE CENTER IN SHREVEPORT, LOUISIANA. SOCIETY MEMBERS ALSO ASSIST AS VOLUNTEERS AT THE HOUSTON ROSE GARDEN IN HOUSTON, TEXAS. IN ADDITION, HRS BOARD MEMBERS (AS WELL AS SOME MEMBERS) MAINTAIN PUBLIC ROSE PLANTINGS AT SEVERAL CHURCHES AND SCHOOLS IN HARRIS, BURNET, ECTOR, DALLAS AND HUNT COUNTIES IN TEXAS. OUR CONSULTING ROSARIAN MEMBERS PARTICIPATED IN LOCAL RADIO STATION GARDENING SHOWS ANSWERING CALL-IN QUESTIONS ON ROSE GROWING IN THE HOUSTON AREA. ONE OF THE SOCIETY'S BOARD MEMBERS TRAVELED TO NEW YORK IN 2011 TO BE A GUEST ON THE MARTHA STEWART LIVING RADIO PROGRAM AND PROVIDED INFORMATION ABOUT THE SOCIETY'S ENVIRONMENTAL RESEARCH EFFORTS TO AN AUDIENCE OF MORE THAN A MILLION LISTENERS. MANY OF THE SOCIETY'S CONSULTING ROSARIANS ARE ALSO PART OF THE AMERICAN ROSE SOCIETY'S "CYBER CR" PROGRAM - ANSWERING QUESTIONS ABOUT LOCAL ROSE CARE POSED BY GARDENERS AROUND THE COUNTRY. RESEARCH AND EDUCATION THE HOUSTON ROSE SOCIETY IS THE FINANCIAL UNDERWRITER OF THE EARTH-KIND ENVIRONMENTAL ROSE RESEARCH PROGRAM BEING CONDUCTED BY THE TEXAS AGRILIFE EXTENSION SERVICE. AS PART OF THIS RESEARCH EFFORT, THE SOCIETY HAS 400 ROSE BUSHES UNDER EVALUATION IN A PUBLIC PLANTING IN THIS MULTI-YEAR STUDY. THE HORTICULTURE RESEARCH EFFORTS SPONSORED BY THE SOCIETY HAVE THUS FAR YIELDED PUBLICATION IN PEER-REVIEWED SCIENTIFIC JOURNALS, A BOOK CHAPTER IN A PEER-REVIEWED HORTICULTURE TEXTBOOK, A RESEARCH PRESENTATION TO THE SOUTHERN NURSERY ASSOCIATION RESEARCH CONFERENCE AND MANY INDUSTRY AND TRADE JOURNALS - IN ADDITION TO PUBLICATION IN THE PUBLIC MEDIA. THE PUBLIC DEMAND AND INTEREST IN ENVIRONMENTALLY RESPONSIBLE ROSE HORTICULTURE HAS ALLOWED THIS RESEARCH EFFORT TO BE EXPANDED TO CURRENTLY INCLUDE 8 UNIVERSITIES IN WISCONSIN, MINNESOTA, IOWA, KANSAS, NEBRASKA, NEW YORK, LOUISIANA AND ARKANSAS AND PUBLIC GARDENS IN TEXAS, NEW YORK, WISCONSIN, MINNESOTA, KANSAS, IOWA AND NEBRASKA. PUBLISHED EDUCATIONAL MATERIAL THE SOCIETY PUBLISHES PRINTS AND DISTRIBUTES 7 DIFFERENT EDUCATIONAL BROCHURES ON ALL ASPECTS OF ROSE HORTICULTURE. IN 2011, APPROXIMATELY 7,000 OF THESE BROCHURES WERE DISTRIBUTED WITHOUT CHARGE TO THE PUBLIC. AN HRS BOARD MEMBER CO-AUTHORED A BOOK CHAPTER IN A PEER-REVIEWED SCIENTIFIC TEXTBOOK, FLORICULTURE & ORNAMENTAL BIOTECHNOLOGY (GLOBAL SCIENCE BOOKS, 2009); A BOOK CHAPTER IN THE SUSTAINABLE ROSE GARDEN - A READER IN ROSE CULTURE (NEWBURY BOOKS, 2010); A RESEARCH PRESENTATION TO THE ROSE INDUSTRY AT THE SOUTHERN NURSERY ASSOCIATION RESEARCH CONFERENCE AND EDUCATIONAL BROCHURES CONCERNING THE SOCIETY'S EARTH-KIND ROSE RESEARCH PROGRAM. THESE BROCHURES ARE BEING DISTRIBUTED BY APPROXIMATELY 80 ROSE SOCIETIES ACROSS THE COUNTRY. EDUCATIONAL ARTICLES WRITTEN BY HRS BOARD MEMBERS AND CONSULTING ROSARIANS HAVE APPEARED IN LOCAL AND NATIONAL MAGAZINES SUCH AS: THE AMERICAN ROSE NM PRO (NURSERY MANAGEMENT PROFESSIONAL - AN INDUSTRY PUBLICATION) HORTSCIENCE HORTTECHNOLOGY LAWN & LANDSCAPE COWBOYS & INDIANS THE AMERICAN GARDENER PARKS & RECREATION BUSINESS MARTHA STEWART LIVING READERS DIGEST CHRISTIAN SCIENCE MONITOR AND IN NEWSPAPERS WITH LOCAL AND NATIONAL DISTRIBUTION, SUCH AS: HOUSTON CHRONICLE NEW YORK TIMES ASSOCIATED PRESS (32 MEDIA MARKETS NATIONWIDE) AND BY OTHER ROSE SOCIETIES AND GARDEN CLUBS INCLUDING: THE HOUSTON ROSE SOCIETY THE LINN COUNTY ROSE SOCIETY (IOWA) THE MANHATTAN ROSE SOCIETY (NEW YORK) THE DENVER ROSE SOCIETY (COLORADO) THE SOUTHAMPTON ROSE SOCIETY (NEW YORK) THE CENTRAL FLORIDA ROSE SOCIETY (FLORIDA) THE JACKSONVILLE ROSE SOCIETY (FLORIDA) THE ROSE SOCIETY OF GREATER ST. LEWIS (MISSOURI) THE HOUSTON FEDERATION OF GARDEN CLUBS THE TEXAS ROSE RUSTLERS THE CENLA ROSE SOCIETY THE INDIA ROSE SOCIETY (ASIA). MEMBER ARTICLES HAVE ALSO BEEN PUBLISHED BY THE TEXAS NURSERY & LANDSCAPE ASSOCIATION. SOCIETY MEMBERS ADDITIONALLY WORK WITH LOCAL NURSERYMEN TO PROVIDE ARTICLES OF INTEREST THAT ARE PUBLISHED ON LOCAL NURSERY WEBSITES.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.