Form990-PF
Click to see list of attachments

Department of the Treasury
Internal Revenue Service
Return of Private Foundation
or Section 4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation
Note. The foundation may be able to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0052
2012
Open to Public Inspection
For calendar year 2012, or tax year beginning 10-01-2012 , and ending 09-30-2013
Name of foundation
Horticultural Arts & Park Institute Inc
 

Number and street (or P.O. box number if mail is not delivered to street address)8447 SW 99th St Rd   Room/suite
City or town, state, and ZIP code
Ocala, FL34481
A Employer identification number

59-3378866
B Telephone number (see instructions)

(352) 837-0848
C bullet
G Check all that apply:

D 1. bullet
2. bullet
H Check type of organization:
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$2,110,604J Accounting method:
 
(Part I, column (d) must be on cash basis.)
E bullet
F bullet
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)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule) 1,753,815
2 Check bullet
3 Interest on savings and temporary cash investments 673 673 673
4 Dividends and interest from securities...... 5,885 5,885 5,885
5a Gross rents..............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 2,316
b Gross sales price for all assets on line 6a 198,917
7 Capital gain net income (from Part IV, line 2)... 2,316
8 Net short-term capital gain......... 2,316
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 7,439   5,050
12 Total. Add lines 1 through 11........ 1,770,128 8,874 13,924
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc.        
14 Other employee salaries and wages......        
15 Pension plans, employee benefits.......        
16a Legal fees (attach schedule)......... Click to see attachment 12,000     12,000
b Accounting fees (attach schedule)....... Click to see attachment 2,700     2,700
c Other professional fees (attach schedule).... Click to see attachment 978 978 978  
17 Interest...............        
18 Taxes (attach schedule) (see instructions) Click to see attachment 109 18 18  
19 Depreciation (attach schedule) and depletion... Click to see attachment 108,265    
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 242,889   4,309 238,580
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 366,941 996 5,305 253,280
25 Contributions, gifts, grants paid........ 0 0
26 Total expenses and disbursements. Add lines 24 and 25 366,941 996 5,305 253,280
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 1,403,187
b Net investment income (if negative, enter -0-) 7,878
c Adjusted net income (if negative, enter -0-)... 8,619
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2012)
Form 990-PF (2012)
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
Assets 1 Cash—non-interest-bearing...............      
2 Savings and temporary cash investments.......... 44,181 75,857 75,857
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see page 15 of the
instructions)....................      
7 Other notes and loans receivable (attach schedule) bullet  
Less: allowance for doubtful accounts bullet        
8 Inventories for sale or use...............      
9 Prepaid expenses and deferred charges........... 91    
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)........   Click to see attachment1,012,474 1,063,229
c Investments—corporate bonds (attach schedule)........ 185,060 Click to see attachment523,434 359,530
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans..............      
13 Investments—other (attach schedule)...........   Click to see attachment125,732 125,286
14 Land, buildings, and equipment: basis bullet1,750,219
Less: accumulated depreciation (attach schedule) bullet1,263,517 591,977 Click to see attachment486,702 486,702
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 821,309 2,224,199 2,110,604
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable...................    
19 Deferred revenue..................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment1,805 Click to see attachment1,508
23 Total liabilities (add lines 17 through 22).......... 1,805 1,508
Net Assets or Fund Balances bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................... 819,504 2,222,691
25 Temporarily restricted................    
26 Permanently restricted................    
bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds.........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see page 17 of the
instructions).................... 819,504 2,222,691
31 Total liabilities and net assets/fund balances (see page 17 of
the instructions).................. 821,309 2,224,199
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 30 (must agree
with end-of-year figure reported on prior year’s return)............... 1 819,504
2 Enter amount from Part I, line 27a..................... 2 1,403,187
3 Other increases not included in line 2 (itemize) bullet 3  
4 Add lines 1, 2, and 3.......................... 4 2,222,691
5 Decreases not included in line 2 (itemize) bullet 5  
6 Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30. 6 2,222,691
Form 990-PF (2012)
Form 990-PF (2012)
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.)
1a
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
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
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 2,316
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 . . . . . . . . . . . . . . . . 		Bracket 3 2,316
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If “Yes,” the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see page 18 of the instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2011 222,860 90,328 2.46723
2010 240,796 51,904 4.63926
2009 204,556 39,199 5.21840
2008 239,262 39,662 6.03253
2007 314,312 268,247 1.17173
2 Total of line 1, column (d) ...................... 2 19.52914
3 Average distribution ratio for the 5-year base period—divide the total on line 2 by 5, or by
the number of years the foundation has been in existence if less than 5 years. . . 		3 3.90583
4 Enter the net value of noncharitable-use assets for 2012 from Part X, line 5..... 4 1,366,716
5 Multiply line 4 by line 3....................... 5 5,338,156
6 Enter 1% of net investment income (1% of Part I, line 27b)........... 6 79
7 Add lines 5 and 6......................... 7 5,338,235
8 Enter qualifying distributions from Part XII, line 4.............. 8 256,125
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See
the Part VI instructions.
Form 990-PF (2012)
Form 990-PF (2012)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see page 18 of the instructions)
1a Bulletand enter “N/A” on line 1. Bracket
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b 1 158
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% 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  
3 Add lines 1 and 2............................ 3 158
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-). 4  
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 158
6 Credits/Payments:
a 2012 estimated tax payments and 2011 overpayment credited to 2012 6a 91
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 91
8 Enter any penalty for underpayment of estimated tax. 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.......Bullet 9 67
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10  
11 Enter the amount of line 10 to be: Credited to 2013 estimated taxBullet   Refunded Bullet 11  
Part VII-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 page 19 of
the instructions for 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. bullet$   (2) On foundation managers.bullet$  
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$  
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
Yes
 
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
 
No
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 XV.
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletFL
    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 2012 or the taxable year beginning in 2012 (see instructions for Part XIV)?
    If “Yes,” complete Part XIV.............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If “Yes,” attach a schedule listing their names and addresses.Click to see attachment
    10
    Yes
     
    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 addressbulletN/A
    14
    The books are in care ofbulletBarbara Ortiz co HAPI Telephone no.bullet (352) 873-0848
    Located atbullet8447 SW 99th Street RoadOcalaFL ZIP+4bullet344819067
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041.........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ......bullet
    15  
    16
    At any time during calendar year 2012, did the foundation have an interest in or a signature or other authority over
    a bank, securities, or other financial account in a foreign country? .................
    16
     
    No
    See instructions for exceptions and filing requirements for Form TD F 90-22.1. If "Yes", enter the name of the foreign country bullet  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 5
    Part VII-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?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?.........................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (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)?.................
    (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.).........
    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 page 20 of the instructions)?...
    1b
     
    No
    .........bullet
    c
    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 2012?.............
    1c
     
    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 2012, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2012?...............
    If “Yes,” list the years bullet20, 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
     
    No
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 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?.........................
    b
    If “Yes,” did it have excess business holdings in 2012 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 2012.)....................
    3b
     
    No
    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 2012?
    4b
     
    No
    5a
    During the year did the foundation pay or incur any amount to:
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?...............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 509(a)(1), (2), or (3), or section 4940(d)(2)? (see instructions)........
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?........
    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
     
    No
    .........bullet
    c
    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?............
    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?........................
    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?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
    No
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 6
    Part VIII
    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 A Simmons Director
    1.00     		0    
    Greenberg Traurig 625 E Twiggs
    Tampa,FL33602
    Solon F O'Neal Jr Director
    1.00     		0    
    3435 Bayshore Blvd 401
    Tampa,FL33629
    Robert L Colen Secretary/Dir
    7.00     		0    
    8447 SW 99th St Rd
    Ocala,FL34481
    Gerald R Colen Sec/Treas/Dir
    1.00     		0    
    7243 Bryan Dairy Rd
    Largo,FL33777
    Leslee R Colen Secretary/Dir
    1.00     		0    
    2291 World Parkway Blvd West
    Clearwater,FL34623
    Kenneth D Colen Vice Pres/Dir
    5.00     		0    
    8447 SW 99th Street Rd
    Ocala,FL34481
    Ina Colen President/Dir
    3.00     		0    
    2291 World Parkway Blvd West
    Clearwater,FL34623
    Barbara Ortiz Asst. Secretary
    5.00     		0    
    8447 99th Street Rd
    Ocala,FL34481
    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...................bullet  
    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
    Progressive Employer Mgmt Co Inc Leased Employees 147,436
    6407 Parkland Drive
    Sarasota,FL34243
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part IX-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 On-going development, maintenance and support of gardens. 256,125
    2  
    3  
    4  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 7
    Part IX-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  
    2  
    All other program-related investments. See page 24 of the instructions.
    3  
    Total. Add lines 1 through 3..........................bullet  
    Part X
    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
    1,007,169
    b
    Average of monthly cash balances.......................
    1b
    380,360
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    1,387,529
    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
    1,387,529
    4
    Cash deemed held for charitable activities. Enter 1 1⁄2% of line 3 (for greater amount, see
    instructions) .............................
    4
    20,813
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    1,366,716
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    68,336
    Part XI
    Distributable Amount bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
     
    2a
    Tax on investment income for 2012 from Part VI, line 5......
    2a
     
    b
    Income tax for 2012. (This does not include the tax from Part VI.)...
    2b
     
    c
    Add lines 2a and 2b............................
    2c
     
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
     
    4
    Recoveries of amounts treated as qualifying distributions................
    4
     
    5
    Add lines 3 and 4............................
    5
     
    6
    Deduction from distributable amount (see instructions).................
    6
     
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII,
    line 1................................
    7
     
    Part XII
    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
    253,280
    b
    Program-related investments—total from Part IX-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
    2,845
    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 V, line 8, and Part XIII, line 4
    4
    256,125
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b (see instructions).................
    5
     
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    256,125
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 8
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2011     		(c)
    2011     		(d)
    2012
    1 Distributable amount for 2012 from Part XI, line 7  
    2 Undistributed income, if any, as of the end of 2012:
    a Enter amount for 2011 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2012:
    a From 2007.......  
    b From 2008.......  
    c From 2009.......  
    d From 2010.......  
    e From 2011.......  
    fTotal of lines 3a through e.........  
    4Qualifying distributions for 2012 from Part
    XII, line 4: bullet$  
    a Applied to 2011, 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).........     		 
    d Applied to 2012 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2012.    
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5  
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ...........     		 
    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 ...........     		 
    e Undistributed income for 2011. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2012. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2013 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (see
    instructions) .............     		 
    8Excess distributions carryover from 2007 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9Excess distributions carryover to 2013.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2008....  
    b Excess from 2009....  
    c Excess from 2010....  
    d Excess from 2011....  
    e Excess from 2012....  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 9
    Part XIV
    Private Operating Foundations (see instructions and Part VII-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 2012, enter the date of the ruling.......bullet
    2007-12-21
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2012 (b) 2011 (c) 2010 (d) 2009
    8,619 3,113 185 130 12,047
    b 85% of line 2a ......... 7,326 2,646 157 111 10,240
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		256,125 222,860 240,798 204,557 924,340
    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 ....     		256,125 222,860 240,798 204,557 924,340
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets” alternative test—enter:
    (1) Value of all assets ......   636,249 697,972 792,661 2,126,882
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		   591,977 692,325 786,486 2,070,788
    b “Endowment” alternative test— enter 2⁄3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		45,557 3,010 1,730 1,306 51,603
    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 XV
    Supplementary Information (Complete this part only if the organization had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList 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).)
    bList 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.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number of the person to whom applications should be addressed:
    bThe form in which applications should be submitted and information and materials they should include:
    cAny submission deadlines:
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 10
    Part XV
    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)
    aPaid during the year
    Total .................................bullet 3a  
    bApproved for future payment
    Total .................................bullet 3b  
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 11
    Part XVI-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.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3Interest on savings and temporary cash investments     14 673  
    4 Dividends and interest from securities....     14 5,885  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8Gain or (loss) from sales of assets other than inventory     18 2,316  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory..          
    11 Other revenue: aRental of Park to Public     16 5,050  
    bMisc Income     3 2,389  
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e)..   16,313  
    13Total. Add line 12, columns (b), (d), and (e)..................
    1316,313
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2012)
    Form 990-PF (2012)
    Page 12
    Part XVII
    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
    Yes
    No
    501(c) of the Code (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    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) of the Code (other than section 501(c)(3)) or in section 527?...........
    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 or fiduciary) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's namebullet



    Firm's addressbullet







         		Firm's EINbullet
    Phone no.
    Form 990-PF (2012)
    Additional Data


    Software ID: 12000229
    Software Version: 2012v2.0


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990, 990-EZ,
    or 990-PF)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors
    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    OMB No. 1545-0047
    2012
    Name of the organization
    Horticultural Arts & Park Institute Inc
     
    Employer identification number

    59-3378866
    Organization type (check one):
    Filers of:
    Section:
    Form 990 or 990-EZ





    Form 990-PF




    Check if your organization is covered by the General Rule or a Special Rule.  
    Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
    General Rule
    Special Rules
    ......................... Arrow Bullet   $    
    Caution. An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
    990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990; or check the box on line H of its
    Form 990-EZ or on Part I, line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
    990-EZ, or 990-PF).
    For Paperwork Reduction Act Notice, see the Instructions
    for Form 990, 990-EZ, or 990-PF.
    Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
    Page 2
    Name of organization
    Horticultural Arts & Park Institute Inc
          		Employer identification number

    59-3378866
    Part I
    Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
    		     
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
     
     

    Ina A Colen    
    2291 World Parkway Blvd West
       
    Clearwater, FL   33763

    		$1,500,000


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    1
     
     

    The Colen Foundation Inc    
    8700 SW 99TH Street Rd
       
    Ocala, FL   34481

    		$250,000


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
     
     
     

         
     
       

    		$  


    (Complete Part II if there is a noncash contribution.)
    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
    Page 3
    Name of organization
    Horticultural Arts & Park Institute Inc
          		Employer identification number

    59-3378866
    Part II
    Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
    		     
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    (a) No.
    from
    Part I    		 (b)
    Description of noncash property given    		 (c)
    FMV (or estimate)
    (see instructions)     		(d)
    Date received
     
    		$    
    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)
    Page 4
    Name of organization
    Horticultural Arts & Park Institute Inc
          		Employer identification number

    59-3378866
    Part III
    Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
    that total more than $1,000 for the year. Complete columns (a) through (e) and the following line entry.
    For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
    contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet$  
    Use duplicate copies of Part III if additional space is needed.
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    (a) No.
    from
    Part I    		 (b) Purpose of gift (c) Use of gift (d) Description of how gift is held
     
    (e) Transfer of gift
    Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
     
     
           
     
    Schedule B (Form 990, 990-EZ, or 990-PF) (2012)

    Additional Data


    Software ID: 12000229
    Software Version: 2012v2.0

    TY 2012 AccountingFeesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Accounting Fees 2,700 0 0 2,700

    TY 2012 ContractorCompensationExpln
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Contractor Explanation
    Progressive Employer Mgmt Co Inc  

    Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

    TY 2012 DepreciationSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Description of Property Date Acquired Cost or Other Basis Prior Years' Depreciation Computation Method Rate /
    Life (# of years)    		 Current Year's Depreciation Expense Net Investment Income Adjusted Net Income Cost of Goods Sold Not Included
    Hedge Trimmer 2013-07-31 320   53 20.00 % 64      
    Security System 2013-07-05 145   53 20.00 % 29      
    Security System 2013-06-05 785   53 20.00 % 157      
    Grasshopper Ztr Mower 2013-02-28 1,207   53 20.00 % 241      
    Kubota Mower Seat Replace 2012-11-30 440   53 20.00 % 88      
    Time Clock 2013-06-05 300   57 14.29 % 43      
    Restroom Addition 2012-09-15 8,167 68 67 6.67 % 545      
    Front Entrance Gates 2010-12-20 13,850 1,385 67 6.67 % 924      
    Fire System Upgrade 2010-10-31 925 93 67 6.67 % 62      
    Kasco Aeration Fountain 2009-11-01 1,995 1,420 53 11.52 % 230      
    Stihl Backpack Blower 2008-12-23 340 281 53 11.52 % 39      
    Pressure Washer - 3100 PS 2008-09-30 699 632 53 9.58 % 67      
    Edger - Curved Shaft 2008-09-30 261 237 53 9.58 % 24      
    Chain Saw - Stihl 2008-09-30 326 295 53 9.58 % 31      
    Hedge Trimmer 2008-09-30 411 372 53 9.58 % 39      
    Curved Shaft Edger 2008-09-16 280 253 53 9.58 % 27      
    String Trimmer 2008-09-16 255 231 53 9.58 % 24      
    Back Pack Blower 2008-09-16 365 330 53 9.58 % 35      
    Changing Tables (2) 2008-09-30 567 425 57 8.73 % 49      
    Cabinet - safety 2008-09-30 1,028 770 57 8.73 % 90      
    Benches 2008-09-22 10,535 3,712 66 6.48 % 683      
    Chain Saw - Stihl 2008-08-25 399 362 53 9.58 % 37      
    Olive Trees/Walkway Lands 2008-08-12 11,785 4,151 66 6.48 % 764      
    Mower - 60" Hustler 2008-02-27 7,760 7,429 53 4.26 % 124      
    John Deere Tractor Rehab 2008-04-01 958 890 53 7.06 % 68      
    2 Awnings 2007-08-16 2,410 1,059 66 5.90 % 142      
    Fencing Around Wall 2007-07-23 900 395 66 5.90 % 53      
    Sidewalk Extension 2007-01-10 2,790 1,226 66 5.90 % 165      
    Ginger-Lily Garden 2005-11-29 100 45 67 6.67 % 7      
    Entry Road from 80th Ave 2006-03-14 621 267 67 6.67 % 41      
    Entry Road from 80th Ave 2005-10-31 1,587 689 67 6.67 % 106      
    Remote Restroom 2005-10-05 30 13 67 6.67 % 2      
    Restroom/ Comfort Station 2006-02-28 6,500 2,820 67 6.67 % 434      
    Restroom/ Comfort Station 2006-03-07 312 136 67 6.67 % 21      
    Restroom/ Comfort Station 2006-02-20 2,291 994 67 6.67 % 153      
    Park Entrance Sign 2005-04-19 2,000 981 67 6.67 % 133      
    Park Entrance Sign 2004-10-29 1,215 638 67 6.67 % 81      
    Ginger Lilly Garden 2005-09-27 3,310 1,574 67 6.67 % 221      
    Entry Road from 80th Ave 2005-07-20 179,322 85,215 67 6.67 % 11,961      
    Signage/Statuary 2005-07-11 2,510 1,190 67 6.67 % 167      
    Move off Bldg/Install Ele 2005-05-02 250 125 67 6.67 % 17      
    Restroom/Comfort Station 2005-05-02 997 487 67 6.67 % 66      
    Access Gates 2005-02-15 2,900 1,472 67 6.67 % 193      
    Remote Restroom 2005-02-04 546 275 67 6.67 % 36      
    Park Formal Gates 2004-12-17 2,105 1,103 67 6.67 % 140      
    Labrynth 2004-11-18 6,959 3,654 67 6.67 % 464      
    Steel Barn for Equipment 2004-11-10 859 449 67 6.67 % 57      
    Well Upgrades 2004-10-26 1,345 708 67 6.67 % 90      
    Pond & Deck 2004-10-26 858 449 67 6.67 % 57      
    Hedge & gate 80th Ave 2004-09-30 7,698 4,168 67 6.67 % 513      
    Labyrinth 2004-09-30 44,178 23,943 67 6.67 % 2,947      
    Entry Rd from 80th 2004-09-30 18,096 9,806 67 6.67 % 1,207      
    Maintenance Bldg 2004-09-30 26,945 14,600 67 6.67 % 1,797      
    Comfort Station 2004-09-30 24,976 13,535 67 6.67 % 1,666      
    Hedge & Gate 80th Ave 2004-09-30 360 195 67 6.67 % 24      
    Service Rd/Stage Approach 2004-09-30 17,000 9,213 67 6.67 % 1,134      
    Fire System 2004-09-30 3,115 1,690 67 6.67 % 208      
    Land Inpr - Prairie 2004-09-30 2,511 1,357 67 6.67 % 167      
    Pond & Deck Overlook 2004-09-30 12,152 6,589 67 6.67 % 811      
    Land Impr -Power to Aerat 2004-09-30 4,626 2,510 67 6.67 % 309      
    Well Upgrades 2004-09-30 10,506 5,695 67 6.67 % 701      
    Signage/Statuary 2004-09-30 7,861 4,257 67 6.67 % 524      
    Pavillion 2004-09-30 38,062 20,628 67 6.67 % 2,539      
    Pergola 2004-09-30 9,923 5,378 67 6.67 % 662      
    Fire Hydrant 2003-06-06 643 403 67 6.67 % 43      
    Deck Overlook 2003-09-30 500 301 67 6.67 % 33      
    Pond 2003-04-25 48,934 30,599 67 6.67 % 3,264      
    Land Improvements-Praire 2003-09-30 62,145 37,821 67 6.67 % 4,145      
    Land Improvements 2003-04-22 5,668 3,544 67 6.67 % 378      
    Well 2003-09-30 6,867 4,179 67 6.67 % 458      
    Statuary 2002-11-06 26,175 17,240 67 6.67 % 1,746      
    Equipment Barn 2003-09-30 17,669 10,611 67 6.67 % 1,179      
    Pavillion 2003-09-30 1,304 783 67 6.67 % 87      
    Pergala 2003-09-30 3,432 2,061 67 6.67 % 229      
    Restroom Facility 2003-09-30 17,436 10,467 67 6.67 % 1,163      
    Restroom facility 2002-09-30 1,379 828 67 6.67 % 92      
    Land Improvements 2002-09-30 206,979 139,768 67 6.67 % 13,805      
    Fencing 2002-02-05 11,906 8,436 67 6.67 % 794      
    Fountain 2001-11-02 1,365 990 67 6.67 % 91      
    Irrigation System 2002-09-30 1,844 1,245 67 6.67 % 123      
    Statuary 2002-09-30 40,000 26,680 67 6.67 % 2,668      
    Shed 2001-11-02 275 196 67 6.67 % 18      
    Pavilion 2002-07-05 6,407 4,323 67 6.67 % 427      
    Shed 2001-04-01 3,530 2,703 67 6.67 % 235      
    Land Improvements 2001-04-01 341,424 261,872 67 6.67 % 22,773      
    Fountain 2001-04-01 17,950 13,765 67 6.67 % 1,197      
    Pavilion & Comfort Stn 2001-04-01 11,403 8,751 67 6.67 % 761      
    Irrigation System 2001-09-30 45,776 35,107 67 6.67 % 3,053      
    Fencing 2001-04-01 56,120 43,042 67 6.67 % 3,743      
    Well 2001-04-01 12,472 9,567 67 6.67 % 832      
    Land Improvements 2000-10-01 99,605 76,401 67 6.67 % 6,644      
    Land Improvements 2000-10-01 56,727 43,513 67 6.67 % 3,784      

    TY 2012 GeneralExplanationAttachment
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Identifier Return Reference Explanation
      990-PF, PART VII-A, LINE 3 The corporation made changes its articles of incorporation and bylaws.
        ELECTION UNDER REGULATION SECTION 53.4942(A)-3(C)(2) ----------------------------------------------------THE FOUNDATION MANAGER HEREBY ELECTS UNDER REG. SEC. 53.4942(A)-3(C)(2) TO TREAT AS A CURRENT DISTRIBUTION OUT OF CORPUS AMOUNTS DISTRIBUTED IN THE 9/30/13 TAX YEAR ($256,125). THE DISTRIBUTION WAS TREATED UNDER PARAGRAPH (D)(1)(iii) OF THIS SECTION AS A DISTRIBUTION OUT OF CORPUS IN THE 9/30/13 YEAR.

    TY 2012 InvestmentsCorpBondsSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Name of Bond End of Year Book Value End of Year Fair Market Value
    Dreyfus High Yield Fund 35,100 34,380
    BNY Mellon Bond Fund 162,500 157,395
    BNY Mellon Intermediate Bond Fund 83,900 82,038
    BNY Mellon Short-Term U S Government 30,200 30,006
    BNY Mellon Corporate Bond Fund 57,300 55,711
    Lehman Brothers Hldg Inc 154,434  

    TY 2012 InvestmentsCorpStockSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Name of Stock End of Year Book Value End of Year Fair Market Value
    Dreyfus Select Managers Small Cap(DMVIX) 54,000 58,008
    Dreyfus Select Managers Small Cap(DSGIX) 17,400 19,416
    The BNY Mellon Mid Cap (MPMCX) 120,700 128,631
    Dreyfus U.S. Equity Fund (DPUIX) 149,000 159,449
    Dreyfus Research Growth Fund - I(DWOIX) 85,800 86,533
    Dreyfus Strategic Value Fund (DRGVX) 86,200 85,043
    BNY Mellon Focused Equity (MFOMX) 118,800 125,962
    BNY Mellon Income Stock Fund (MPISX) 169,000 170,852
    Yum! Brands Inc (YUM) 2,683 2,856
    Yahoo Inc (YHOO) 3,467 4,644
    Wells Fargo & Company (WFC) 4,816 5,372
    Vmware Inc (VMW) 1,645 1,618
    Verizon Communications Inc (VZ) 1,024 934
    Valero Energy Corp New (VLO) 2,583 2,391
    United Technologies Corp (UTX) 3,812 4,313
    Union Pac Corp (UNP) 1,681 1,864
    The Travelers Companies Inc (TRV) 2,587 2,543
    Teva Pharmaceutical Inds Ltd ADR (TEVA) 3,512 3,400
    Taiwan Semiconductor Mfg Co Ltd (TSM) 2,263 2,205
    State Street Corp (STT) 4,157 4,603
    Southwestern Energy Co (SWN) 4,143 4,002
    Shire PLC (SHPG) ADR 2,748 3,597
    Servicenow,Inc. (NOW) 2,585 3,117
    Sempra Energy (SRE) 2,463 2,568
    Schlumberger Ltd (SLB) 2,232 2,651
    Salesforce ComInc (CRM) 3,361 4,153
    The Procter & Gamble Company (PG) 4,797 4,535
    Philip Morris International Inc (PM) 2,881 2,598
    Pfizer Inc (PFE) 2,453 2,298
    Pepsico Inc (PEP) 3,981 3,975
    PVH Corp (PVH) 2,808 2,730
    PNC Financial Services Group (PNC) 2,625 2,890
    Ocwen Financial Corporation (OCN) 1,870 2,231
    Occidental Petroleum Corp (OXY) 1,650 1,871
    Nucor Corp (NUE) 2,179 2,451
    National Oil well Varco Inc. (NOV) 3,507 3,906
    Mondelez International (MDLZ) 2,756 2,828
    Metlife Inc (MET) 3,659 4,695
    Marathon Oil Corp (MRO) 2,873 3,139
    Las Vegas Sands Corp (LVS) 2,784 3,321
    Johnson Controls Inc (JCI) 2,024 2,490
    JP Morgan Chase & Co (JPM) 1,946 2,068
    InternationalBusinessMachines(IBM) Corpo 1,684 1,481
    Intercontinental exchange Inc (ICE) 3,477 3,991
    Honeywell Intl Inc (HON) 3,686 4,152
    Home Depot Inc (HD) 2,933 3,034
    Harley Davidson Inc (HOG) 2,933 3,212
    Halliburton Co (HAL) 2,399 2,889
    Google Inc (GOOG) 3,929 4,380
    Glaxo Smithkline PLC Spons ADR (GSK) 2,965 3,010
    Gilead Sciences Inc (GILD) 2,088 2,515
    General Electric Company (GE) 3,728 3,822
    Freeport McMoran Copper & Gold Inc (FCX) 1,815 1,985
    Family Dlr Stores Inc (FDO) 1,821 2,161
    Facebook Inc (FB) 728 1,005
    Exxon Mobil Corp (XOM) 2,649 2,581
    Express Scripts Holdings,Inc. (ESRX) 2,244 2,472
    Dover Corp (DOV) 2,919 3,593
    The Walt Disney Company (DIS) 2,412 2,580
    Costco Whsl Corp New (COST) 2,861 3,110
    Comcast Corp ClA (CMCSA) 2,506 2,707
    Coca-Cola Co (KO) 2,857 2,652
    Citrix Sys Inc (CTXS) 1,336 1,412
    Chevron Corporation (CVX) 3,197 3,281
    Centerpoint Energy Inc (CNP) 2,883 2,876
    Celanese Corp (CE) Series A 2,168 2,640
    Caterpillar Inc (CAT) 2,522 2,502
    Capital One Financial Corporation (COF) 1,614 2,062
    Broad com Corp ClA (BRCM) 2,328 1,821
    Bristol-Myers Squibb Company (BMY) 3,299 3,240
    Beam Inc (BEAM) 3,122 3,233
    Apple Inc (AAPL) 4,688 5,244
    Amgen Inc (AMGN) 3,622 3,470
    Amazon. ComInc (AMZN) 3,526 4,064
    Adobe Systems Inc (ADBE) 3,597 4,155
    Actavis Inc. (ACT) 1,753 2,592
    AT&T Inc (T) 1,518 1,353
    Avago Technologies (AVGO) 1,683 1,723
    Invesco Limited (IVZ) 4,199 4,466
    Ingersoll-Rand PLC (IR) 3,355 3,896
    Eaton Corp PLC (ETN) 3,577 4,130
    Covidien PLC (COV) 3,122 3,047
    Accenture PLC (ACN) 1,534 1,473
    Aon PLC(AON) 3,742 4,466

    TY 2012 InvestmentsOtherSchedule2
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    BNY Mellon Money Market Fund Cl M AT COST 50,832 50,832
    ASG Managed Futures Strategy Fund AT COST 22,100 21,991
    Advantage Global Alpha Fund AT COST 21,300 22,075
    Dreyfus Global Real Estate (DRLIX) AT COST 31,500 30,388

    TY 2012 LandEtcSchedule2
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Land 22,469   22,469 22,469
    Improvements 1,637,241 1,182,350 454,891 454,891
    Machinery and Equipment 76,277 73,593 2,684 2,684
    Furniture and Fixtures 14,232 7,574 6,658 6,658


    TY 2012 LegalFeesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Legal Fees 12,000 0 0 12,000


    TY 2012 OtherExpensesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Utilities 2,392     2,392
    Supplies 456     456
    Signs 182     182
    Rented Park Event Expense 4,309   4,309  
    Public Relations 1,909     1,909
    Miscellaneous 5,142     5,142
    Maintenance of Gardens 55,372     55,372
    Leased Employees 147,436     147,436
    Insurance 13,553     13,553
    Equipment Expense/Equipment Rental 9,058     9,058
    Electricity 2,755     2,755
    Dues 325     325


    TY 2012 OtherIncomeSchedule2
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Rental of Park to Public 5,050   5,050
    Misc Income 2,389    


    TY 2012 OtherProfessionalFeesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Investment Fees 978 978 978 0


    TY 2012 SubstantialContributorsSch
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Name Address
    Ina A Colen 2291 World Parkway Blvd West
    Clearwater,FL33763


    TY 2012 TaxesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN: 59-3378866
    Software ID:12000229
    Software Version:2012v2.0
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Foreing Taxes Paid 18 18 18  
    Excise Taxes 91