Form990-PF
Click to see attachment
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Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0047
2021
Open to Public Inspection
For calendar year 2021, or tax year beginning 10-01-2021 , and ending 09-30-2022
Name of foundation
Horticultural Arts & Park Institute Inc
 
Number and street (or P.O. box number if mail is not delivered to street address)8435 SW 80th Street Ste 2
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
Ocala, FL34481
A Employer identification number

59-3378866
B Telephone number (see instructions)

(813) 544-2502
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$5,956,072J Accounting method:
 
(Part I, column (d) must be on cash basis.)
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) 215,335
2 Check bullet.............
3 Interest on savings and temporary cash investments 43,697 43,697 43,697
4 Dividends and interest from securities... 77,470 77,470 77,470
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 260,031
b Gross sales price for all assets on line 6a 1,297,424
7 Capital gain net income (from Part IV, line 2)... 260,031
8 Net short-term capital gain......... 5,135
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 40,412   40,412
12 Total. Add lines 1 through 11........ 636,945 381,198 166,714
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).........        
b Accounting fees (attach schedule)....... Click to see attachment 6,000     6,000
c Other professional fees (attach schedule).... Click to see attachment 16,682 16,682 16,682  
17 Interest...............        
18 Taxes (attach schedule) (see instructions)... Click to see attachment 5,815 759 759  
19 Depreciation (attach schedule) and depletion... Click to see attachment 40,445    
20 Occupancy..............        
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see list of attachments 491,156   2,631 488,525
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 560,098 17,441 20,072 494,525
25 Contributions, gifts, grants paid....... 0 0
26 Total expenses and disbursements. Add lines 24 and 25 560,098 17,441 20,072 494,525
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements 76,847
b Net investment income (if negative, enter -0-) 363,757
c Adjusted net income (if negative, enter -0-)... 146,642
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2021)
Form 990-PF (2021)
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............. 230,120 38,796 38,796
2 Savings and temporary cash investments.........      
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 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.......... 23,037 26,955 26,955
10a Investments—U.S. and state government obligations (attach schedule) 421,476 Click to see attachment575,689 513,040
b Investments—corporate stock (attach schedule)....... 1,330,839 Click to see attachment1,106,004 1,554,327
c Investments—corporate bonds (attach schedule)....... 559,920 Click to see attachment936,902 866,487
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 2,923,073 Click to see attachment2,804,957 2,584,435
14 Land, buildings, and equipment: basis bullet2,189,858
Less: accumulated depreciation (attach schedule) bullet1,843,389 333,461 Click to see attachment346,469 346,469
15 Other assets (describe bullet) Click to see attachment6,068 Click to see attachment25,563 Click to see attachment25,563
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 5,827,994 5,861,335 5,956,072
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 attachment3,218 Click to see attachment4,911
23 Total liabilities (add lines 17 through 22)......... 3,218 4,911
Net Assets or Fund Balances Foundations that follow FASB ASC 958, check here bullet
and complete lines 24, 25, 29 and 30.
24 Net assets without donor restrictions........... 5,824,776 5,856,424
25 Net assets with donor restrictions............    
Foundations that do not follow FASB ASC 958, check here bullet
and complete lines 26 through 30.
26 Capital stock, trust principal, or current funds........    
27 Paid-in or capital surplus, or land, bldg., and equipment fund    
28 Retained earnings, accumulated income, endowment, or other funds    
29 Total net assets or fund balances (see instructions)..... 5,824,776 5,856,424
30 Total liabilities and net assets/fund balances (see instructions). 5,827,994 5,861,335
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 29 (must agree with end-of-year figure reported on prior year’s return) ...............
1
5,824,776
2
Enter amount from Part I, line 27a .....................
2
76,847
3
Other increases not included in line 2 (itemize) bullet
3
 
4
Add lines 1, 2, and 3 ..........................
4
5,901,623
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
45,199
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .
6
5,856,424
Form 990-PF (2021)
Form 990-PF (2021)
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.)
1 a Raymond James Short Term Sales P 2022-01-01 2022-01-01
b Raymond James Long Term Sales P 2021-01-01 2022-09-30
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 280,491   275,356 5,135
b 1,016,933   762,037 254,896
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       5,135
b       254,896
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 2 260,031
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 5,135
Form 990-PF (2021)
Form 990-PF (2021)
Page 4
Part V
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket for line 1a
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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 5,056
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 5,056
6 Credits/Payments:
a 2021 estimated tax payments and 2020 overpayment credited to 2021 6a 27,131
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 27,131
8 Enter any penalty for underpayment of estimated tax. Check here 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  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 22,075
11 Enter the amount of line 10 to be: Credited to 2022 estimated taxBullet22,075 RefundedBullet 11  
Part VI-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 the instructions
for the 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
 
No
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
 
 
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 XIV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bullet
    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 2021 or the taxable year beginning in 2021? See the instructions for Part XIII.
    If "Yes," complete Part XIII .............................
    9
    Yes
     
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 5
    Part VI-A
    Statements Regarding Activities (continued)
    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 ofbulletKrystel Torres CO HAPI Telephone no.bullet (352) 873-0848

    Located atbullet8435 SW 80th Street Suite 2OcalaFL ZIP+4bullet34481
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2021, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet
    Part VI-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? ...........
    1a(1)
     
    No
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person? ..............................
    1a(2)
     
    No
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........
    1a(3)
     
    No
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............
    1a(4)
     
    No
    (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)? ......................
    1a(5)
     
    No
    (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.) ...............
    1a(6)
     
    No
    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 instructions ..........
    1b
     
    No
    c
    ........bullet
    d
    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 2021? .............
    1d
     
    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 2021, did the foundation have any undistributed income (lines 6d
    and 6e, Part XII) for tax year(s) beginning before 2021?....................
    2a
     
    No
    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
     
     
    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? ..............................
    3a
     
    No
    b
    If "Yes," did it have excess business holdings in 2021 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 2021.) .....................
    3b
     
     
    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 2021? ..
    4b
     
    No
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 6
    Part VI-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........
    5a(1)
     
    No
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive? ....................
    5a(2)
     
    No
    (3) Provide a grant to an individual for travel, study, or other similar purposes? .............
    5a(3)
     
    No
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions ........................
    5a(4)
     
    No
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals? .............
    5a(5)
     
    No
    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
     
     
    c
    .........bullet
    d
    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? .................
    5d
     
     
    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? .............................
    6a
     
    No
    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?
    7a
     
    No
    b
    If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .........................
    8
     
    No
    Part VII
    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
    Kenneth D Colen President
    5.00     		0    
    8435 SW 80th Street Suite 2
    Ocala,FL34481
    Leslee R Colen Vice President
    1.00     		0    
    2291 World Parkway Blvd West
    Clearwater,FL34623
    Gerald R Colen Treasurer
    1.00     		0    
    1756 N Belcher Rd
    Clearwater,FL33765
    Robert L Colen Secretary
    12.00     		0    
    8435 SW 80th Street Suite 2
    Ocala,FL34481
    Solon F O'Neal Jr Director
    1.00     		0    
    3435 Bayshore Blvd 401
    Tampa,FL33629
    Charles A Simmons Director
    1.00     		0    
    101 E Kennedy Blvd Suite 1900
    Tampa,FL33602
    Barbara Ortiz Secretary
    5.00     		0    
    8435 SW 80th Street Suite 2
    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  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 7
    Part VII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    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
    CoAdvantage Leased Employees 355,122
    3350 Buschwood Dr 200
    Tampa,FL33618
    Total number of others receiving over $50,000 for professional services.............bullet  
    Part VIII-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 567,473
    2  
    3  
    4  
    Part VIII-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 instructions.
    3  
    Total. Add lines 1 through 3.........................bullet  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 8
    Part IX
    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
    6,518,786
    b
    Average of monthly cash balances.......................
    1b
    153,055
    c
    Fair market value of all other assets (see instructions)................
    1c
    0
    d
    Total (add lines 1a, b, and c).........................
    1d
    6,671,841
    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
    6,671,841
    4
    Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see
    instructions) .............................
    4
    100,078
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. .......
    5
    6,571,763
    6
    Minimum investment return. Enter 5% (0.05) of line 5................
    6
    328,588
    Part X
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow and do not complete this part.)
    1
    Minimum investment return from Part IX, line 6..................
    1
     
    2a
    Tax on investment income for 2021 from Part V, line 5.......
    2a
     
    b
    Income tax for 2021. (This does not include the tax from Part V.) ...
    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 XII, line 1 ...
    7
     
    Part XI
    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
     
    b
    Program-related investments—total from Part VIII-B..................
    1b
     
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    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 XII, line 4.
    4
     
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 9
    Part XII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2020     		(c)
    2020     		(d)
    2021
    1 Distributable amount for 2021 from Part X, line 7  
    2 Undistributed income, if any, as of the end of 2021:
    a Enter amount for 2020 only.......  
    b Total for prior years:20, 20, 20  
    3 Excess distributions carryover, if any, to 2021:
    a From 2016......  
    b From 2017......  
    c From 2018......  
    d From 2019......  
    e From 2020......  
    f Total of lines 3a through e ........  
    4Qualifying distributions for 2021 from Part
    XI, line 4: bullet$  
    a Applied to 2020, 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 2021 distributable amount.....  
    e Remaining amount distributed out of corpus  
    5 Excess distributions carryover applied to 2021.    
    (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 2019. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		 
    f Undistributed income for 2021. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2022 ..........     		 
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		 
    8 Excess distributions carryover from 2016 not
    applied on line 5 or line 7 (see instructions) ...     		 
    9 Excess distributions carryover to 2022.
    Subtract lines 7 and 8 from line 6a ......     		 
    10 Analysis of line 9:
    a Excess from 2017....  
    b Excess from 2018....  
    c Excess from 2019....  
    d Excess from 2020....  
    e Excess from 2021....  
    Form 990-PF (2021)
    Form 990-PF (2021)
    Page 10
    Part XIII
    Private Operating Foundations (see instructions and Part VI-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 2021, 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) 2021 (b) 2020 (c) 2019 (d) 2018
    146,642 148,654 106,733 65,088 467,117
    b 85% (0.85) of line 2a ......... 124,646 126,356 90,723 55,325 397,050
    c Qualifying distributions from Part XI,
    line 4 for each year listed .....     		567,473 485,122 527,398 591,330 2,171,323
    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 ....     		567,473 485,122 527,398 591,330 2,171,323
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part IX, line 6 for each year listed ..     		219,059 226,169 194,364 168,915 808,507
    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 XIV
    Supplementary Information (Complete this part only if the foundation 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 or email address 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 (2021)
    Form 990-PF (2021)
    Page 11
    Part XIV
    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 (2021)
    Form 990-PF (2021)
    Page 12
    Part XV-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 ....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 43,697  
    4 Dividends and interest from securities ....          
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income .....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		    18 260,031  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aMiscellaneous Income     		    3 24,444  
    bRental of Park to Public     16 15,968  
    c
    d
    e
    12 Subtotal. Add columns (b), (d), and (e) ..   421,610  
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    421,610
    (See worksheet in line 13 instructions to verify calculations.)
    Part XV-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 XV-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 (2021)
    Form 990-PF (2021)
    Page 13
    Part XVI
    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 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    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) (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) 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 instructions.
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2021)
    Additional Data


    Software ID: 21013475
    Software Version: 2021v4.1


    Form 990PF - Special Condition Description:
    Special Condition Description
    Schedule B
    (Form 990)
    Department of the Treasury
    Internal Revenue Service
    Schedule of Contributors

    Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
    Arrow Bullet Go to www.irs.gov/Form990 for the latest information.
    OMB No. 1545-0047
    2021
    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 isn't covered by the General Rule and/or the Special Rules doesn't 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 its Form 990PF, Part I, line 2, to certify that it doesn't 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) (2021)
    Schedule B (Form 990) (2021) Page 2
    Name of organization
    Horticultural Arts & Park Institute Inc
          		Employer identification number
    59-3378866
    Part I
    Contributors
    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
    1
    The Colen Foundation
    8435 SW 80th Street 2
     
    Ocala, FL34481

    		$ 28,000


    (Complete Part II for noncash contributions.)
    (a)
    No.    		 (b)
    Name, address, and ZIP + 4    		 (c)
    Total contributions    		 (d)
    Type of contribution
    2
    Mr Mrs Gerald J Johnson
    3014 SW 41st Place
     
    Ocala, FL34484

    		$ 125,000


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

    		$  


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

    		$  


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

    		$  


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

    		$  


    (Complete Part II for noncash contributions.)
    Schedule B (Form 990) (2021)
    Schedule B (Form 990) (2021)
    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) (2021)
    Schedule B (Form 990) (2021)
    Page 4
    Name of organization
    Horticultural Arts & Park Institute Inc
          		Employer identification number

    59-3378866
    Part III
    Exclusively religious, charitable, etc., contributions to organizations described in section 501(c)(7), (8), or (10) that total more than $1,000 for the year from any one contributor. 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) (2021)
    Additional Data


    Software ID: 21013475
    Software Version: 2021v4.1

    TY 2021 AccountingFeesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Accounting Fees 6,000 0 0 6,000

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

    TY 2021 DepreciationSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    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
    Sidewalk Extension 2007-01-10 2,790 2,711 150DB 2.95 % 79      
    Fencing Around Wall 2007-07-23 900 872 150DB 2.95 % 28      
    2 Awnings 2007-08-16 2,410 2,337 150DB 2.95 % 73      
    Olive Trees/ Walkway Lands 2008-08-12 11,785 10,478 150DB 5.91 % 696      
    Fire System Upgrade 2010-10-31 925 651 SL 6.67 % 62      
    Front Entrance Gate 2010-12-20 13,850 9,699 SL 6.67 % 924      
    Restroom Addition 2012-09-15 8,167 4,971 SL 6.67 % 545      
    Entry Fencing & Column 2014-07-24 26,808 12,737 SL 6.67 % 1,788      
    Entry Fencing & Columns 2014-12-01 14,364 6,226 SL 6.67 % 958      
    Parking Lot - Brick Paver 2016-06-27 39,827 14,604 SL 6.67 % 2,656      
    Parking Lot - Brick Paver 2016-07-01 205 77 SL 6.67 % 14      
    Communication Kiosk 2018-03-05 771 179 SL 6.67 % 51      
    Communication Kiosk 2018-03-21 1,088 255 SL 6.67 % 73      
    Communication Kiosk 2018-04-24 3,500 816 SL 6.67 % 233      
    Entrance Hours Sign 2018-05-15 1,579 368 SL 6.67 % 105      
    Labryrinth Plaques (24) 2018-09-17 8,027 1,872 SL 6.67 % 535      
    Chain Link Fencing Bat House 2019-03-04 1,200 210 SL 6.67 % 80      
    Pond - Liner 2020-06-29 28,500 2,376 SL 6.67 % 1,901      
    Stage Construction 2020-05-31 152,871 7,317 SL 2.56 % 3,920      
    Benches 2008-09-22 10,535 9,374 150DB 5.91 % 623      
    Victor Stanley Bench 2017-07-31 1,637 617 150DB 6.23 % 102      
    Event/ Furniture- Canopies 2017-10-06 639 439 200DB 8.93 % 57      
    Event/ Furniture- Canopies 2017-10-30 30 19 200DB 8.75 % 3      
    Event/ Furniture- Storage 2017-11-01 400 275 200DB 8.93 % 36      
    Event/ Furniture- Storage 2017-11-16 3,575 2,459 200DB 8.93 % 319      
    Event/ Furniture- Storage 2018-01-02 50 34 200DB 8.93 % 4      
    Event/ Furniture- Storage 2018-01-25 337 232 200DB 8.93 % 30      
    Event/ Furniture- Storage 2018-09-11 750 516 200DB 8.93 % 67      
    Event/ Furniture- Canopies2 2018-09-19 320 220 200DB 8.93 % 29      
    Event/ Furniture- Tables 2017-10-06 400 275 200DB 8.93 % 36      
    Event Furniture/ 5 Canopies 2018-10-17 800 493 200DB 10.93 % 87      
    Bat House 2018-11-01 5,587 3,449 200DB 10.93 % 611      
    Victory Stanley - 11 Benches 2019-07-15 17,534 8,908 200DB 14.06 % 2,465      
    Tables- 6QTY. 46' Round Kensingston 2019-12-11 11,781 5,734 200DB 19.20 % 2,262      
    Laptop HP 2020-04-07 1,183 497 200DB 19.20 % 227      
    Laptop HP 2020-04-08 1,180 496 200DB 19.20 % 227      
    2017 EZ Go RXV Golf Cart 2016-12-31 8,083 7,618 200DB 5.76 % 465      
    Perkins Mower 2017-10-01 13,369 11,059 200DB 11.52 % 1,540      
    Hand Held Radios 2017-10-30 1,632 1,349 200DB 11.52 % 188      
    4200PSI Pressure Washer 2018-01-11 1,499 1,241 200DB 11.52 % 173      
    Edger FC 111 2018-08-31 450 372 200DB 11.52 % 52      
    Hand Held Radios 2018-09-20 1,592 1,316 200DB 11.52 % 183      
    Ezgo Utility Cart 2017-10-01 8,379 6,931 200DB 11.52 % 965      
    Pole Trimmer HT103 12 2018-08-31 540 447 200DB 11.52 % 62      
    Hedge Trimmer HL 94K 2018-08-31 432 357 200DB 11.52 % 50      
    Cushman 69 Seat Golf Cart 2018-10-23 11,909 9,122 200DB 11.01 % 1,311      
    Table & Chair Trailer 2019-02-08 1,877 1,370 200DB 11.37 % 213      
    75" TV, Cover & Rolling Cart - Leaf 2019-04-16 1,253 870 200DB 12.24 % 153      
    Magnum Backpack Blower 2019-05-08 510 354 200DB 12.24 % 62      
    Timmer 2019-07-22 333 220 200DB 13.68 % 46      
    Hedge Trimmer 2019-08-12 468 308 200DB 13.68 % 64      
    Kingswood Digital Images- Sound Sys 2019-08-27 8,321 5,475 200DB 13.68 % 1,138      
    Hand Held Radios & Chargin Units 2019-08-21 1,592 1,048 200DB 13.68 % 218      
    8 Hand Held Radios RMV 2080 2020-09-15 1,592 536 200DB 19.20 % 306      
    Victory Stanley- 12 Benches 2020-10-15 19,118 2,732 200DB 24.49 % 4,682      
    PVC Fencing Entrance 2021-02-15 15,000 500 SL 6.67 % 1,000      
    Victory Stanley- 12 Benches 2021-12-21 21,493   200DB 14.29 % 3,071      
    Ironsites Series Trash Cans- 3 Qtry 2021-12-21 3,936   200DB 14.29 % 562      
    Ironsites Trash Rain Bonnets- 14 2021-12-21 3,360   200DB 14.29 % 480      
    4' x 8' Work Platform 2022-01-18 2,000   200DB 20.00 % 400      
    Panasonic Projector 2022-09-15 2,399   200DB 20.00 % 480      
    Shed Improvements 2022-09-30 4,049   SL 3.33 % 135      
    Maintenance Metal Barn Improvements 2022-09-30 16,216   SL 3.33 % 540      

    TY 2021 InvestmentsCorpBondsSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Name of Bond End of Year Book Value End of Year Fair Market Value
    United States Department of Housing 5.3% 91,772 90,231
    United States Department of Housing 5.7% 30,667 30,122
    Federal Home Loan Banks Debenture 155,321 134,840
    Bank of Nova Scotia NTS 47,105 39,441
    National Rural Utilities 54,459 45,787
    Oracle Corporation NTS 50,865 41,759
    Phillips 66 NTS ISIN 55,420 45,899
    ReInsurance Group of America 28,320 22,271
    Federal Home Loan Banks Note 3% 40,000 39,684
    Federal Home Loan Bank 3.05% 49,995 49,937
    Federal Home Loan Mortgage Corp 3.4% 84,944 84,177
    Federal Home Loan Mortgage Corp .375% 49,061 49,003
    Federal Home Loan Mortgage Corp .375% 73,751 73,334
    Apple Inc. NTS ISIN 49,699 45,475
    JP Morgan Chase & Co NTS ISIN 75,523 74,527

    TY 2021 InvestmentsCorpStockSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Name of Stock End of Year Book Value End of Year Fair Market Value
    Abbott Laboratories (ABT) 37,933 38,698
    Adobe Systems Inc (ADBE) 66,323 82,560
    Alphabet, Inc (GOOGL) 60,043 86,085
    Amazon Com Inc (AMZN) 90,696 226,000
    Apple Inc (AAPL) 41,426 117,470
    Autodesk Incorporated (ADSK) 52,030 63,886
    Boston Scientific Corporation (BSX) 47,259 52,673
    CSX Corp (CSX) 25,241 31,968
    Costco WHSL Corp New (COST) 32,099 47,227
    Meta Platforms Inc. Class A (META) 49,679 40,704
    Home Depot Inc (HS) 20,497 34,493
    Intercontinental Exchange Inc (ICE) 10,372 14,908
    Intuitive Surgical Incorporated (ISRG) 46,870 56,232
    JP Morgan Chase & Co (JPM) 59,697 62,700
    Marvell Technology Group LTD (MVRL) 36,557 44,455
    Merck & Co Inc (MRK) 33,175 43,060
    Microsoft Corp (MSFT) 29,465 48,443
    Monster Beverage Corp (MNST) 35,846 45,132
    O Reilly Automotive (ORLY) 45,493 70,335
    Salesforce Cominc (CRM) 66,333 71,920
    Texas Instruments Inc (TXN) 46,400 59,281
    Trane Technologies PLC (TT) 39,194 52,711
    Truist FINL Corporation (TFC) 34,657 39,186
    UnitedHealth Group Inc (UNH) 31,378 63,130
    Oracle Corporation (ORCL) 67,341 61,070

    TY 2021 InvestmentsGovtObligationsSch
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    US Government Securities - End of Year Book Value:

     
    US Government Securities - End of Year Fair Market Value:

     
    State & Local Government Securities - End of Year Book Value:


    575,689
    State & Local Government Securities - End of Year Fair Market Value:


    513,040


    TY 2021 InvestmentsOtherSchedule2
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    Equinix, Inc. (EQIX) AT COST 67,809 56,884
    Farmers & MRCHS BK AT COST 26,044 23,774
    Firm Government Portfolio Money Market AT COST 43,513 43,513
    HSBC Bank USA Mclean (3.25%) AT COST 26,350 23,647
    HSBC Bank USA Mclean (3.30%) AT COST 26,325 23,010
    iShares Incorporated Core MSCI EMKT AT COST 310,094 259,384
    iShares TR Core MSCI EAFE AT COST 662,431 537,234
    iShares TR Core S&P MCP ETF AT COST 166,257 171,900
    iShares TR Core S&P SCP ETF AT COST 124,353 127,559
    iShares TR RUS 1000 GRW ETF (IWF) AT COST 317,949 313,917
    iShares TR RUS 1000 VAL ETF (IWD) AT COST 392,309 412,186
    Morgan Stanley Bank (1.85%) AT COST 49,770 49,787
    Morgan Stanley Bank (1.9%) AT COST 74,301 71,504
    Raymond James Bank Deposit Program AT COST 142,620 142,620
    Sallie Mae BK FDIC (1.9%) AT COST 14,903 14,295
    HSBC Bank USA Mclean (3.125%) AT COST 38,319 34,677
    HSBC Bank USA Mclean #57890 (3.15%) AT COST 30,142 27,094
    HSBC Bank USA Mclean #57890 (3.125%) AT COST 10,270 9,401
    HSBC Bank USA Mclean #57890 (3.125%) AT COST 43,332 38,255
    Texas Exch Bank SSB AT COST 99,245 84,159
    iShares TR MSCI USA Value (VLUE) AT COST 47,834 40,930
    iShares TR MSCI USA MMENTM (MTUM) AT COST 90,787 78,705

    TY 2021 LandEtcSchedule2
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Category / Item Cost / Other Basis Accumulated Depreciation Book Value End of Year Fair Market Value
    Furniture and Fixtures 108,342 54,246 54,096 54,096
    Machinery and Equipment 137,051 126,856 10,195 10,195
    Improvements 1,921,996 1,662,287 259,709 259,709
    Land 22,469   22,469 22,469


    TY 2021 OtherAssetsSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Description Beginning of Year - Book Value End of Year - Book Value End of Year - Fair Market Value
    FACILITY WIP 6,068 25,563 25,563


    TY 2021 OtherDecreasesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Description Amount
    Book-Tax Difference of Contributed Stock 45,199


    TY 2021 OtherExpensesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Bank Fees 356     356
    Electricity 3,803     3,803
    Equipment Expense 4,821     4,821
    Insurance 25,819     25,819
    Leased Employees 351,869     351,869
    Maintenance of Gardens 59,669     59,669
    Miscellaneous 8,961     8,961
    Public Relations 25,348     25,348
    Rented Park Event Expense 2,631   2,631  
    Signs 1,811     1,811
    Supplies 1,055     1,055
    Utilities 5,013     5,013


    TY 2021 OtherIncomeSchedule2
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    Miscellaneous Income 24,444   24,444
    Rental of Park to Public 15,968   15,968


    TY 2021 OtherLiabilitiesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Description Beginning of Year - Book Value End of Year - Book Value
    Refundable Damage Deposits 1,750 750
    Sales Tax Payable 443 161
    Deferred Income- Revenue 1,025 4,000


    TY 2021 OtherProfessionalFeesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Investment Fees 16,682 16,682 16,682 0


    TY 2021 TaxesSchedule
    Name:
    Horticultural Arts & Park Institute Inc
    EIN:
    59-3378866
    Software ID:
    21013475
    Software Version:
    2021v4.1
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    Excise Tax 5,056      
    Foreign Tax Expense 759 759 759