Texas Garden Clubs Inc, Dba Grapeland Garden Club in Grapeland, Texas (TX)

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Texas Garden Clubs Inc, Dba Grapeland Garden Club
Employer Identification Number (EIN)751057918
Name of OrganizationTexas Garden Clubs Inc
Secondary NameDba Grapeland Garden Club
In Care of NameBarbara J Gaines
AddressP O Box 443, Grapeland, TX 75844
ActivitiesOther school related activities
SubsectionEducational Organization
Ruling Date01/1993
DeductibilityContributions are deductible
FoundationOrganization that normally receives no more than one third of its support from gross investment income and unrelated business income and at the same time more than one third of its support from contributions, fees, and gross receipts related to exempt purposes
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period2013
Assets$500,000 to $999,999
Income$100,000 to $499,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$777,993
Amount of Income$156,497
Form 990 Revenue Amount$146,358
National Taxonomy of Exempt Entities (NTEE)Environmental Quality, Protection and Beautification: Garden Club, Horticultural Program


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Amount of income in 2013: $156,497 (it was $144,978 in 2012)
This organization: 

 $156,497
Other organizations performing similar types of work: 

 $82,614

Assets in 2013: $777,993 (it was $766,044 in 2012)
Texas Garden Clubs Inc, Dba Grapeland Garden Club: 

 $777,993
Other organizations performing similar types of work: 

 $187,279

Expenses in 2013: $126,210
This organization: 

 $126,210
Other organizations performing similar types of work: 

 $56,586

Income to expenses ratio in 2013: 1.2
This organization: 

 1.2
Other organizations performing similar types of work: 

 1.4

Number of employees in 2013: 2
This organization: 

 2
Other organizations performing similar types of work: 

 1

Grants share in income in 2013: 77.8%
Texas Garden Clubs Inc, Dba Grapeland Garden Club: 

 77.8%
Other organizations performing similar types of work: 

 21.1%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Support schedule

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?NoNo
Is the organization required to complete Schedule B, Schedule of Contributors?NoNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?YesNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?NoNo
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?NoYes
Was the organization included in consolidated, independent audited financial statements for the tax year?NoNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?NoNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoYes
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?NoNo
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?NoNo
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?NoNo
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
20122013
The number reported in Box 3 of Form 109669
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?YesYes
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return52
Did the organization file all required federal employment tax returns?YesYes
Did the organization have unrelated business gross income of $1,000 or more during the year?YesNo
Has it filed a Form 990-T for this year?YesNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0
Gross receipts for public use of club facilities $0$0
Gross income from members or shareholders$0$0
Gross income from other sources$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$0$0
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization00
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
20122013
Total revenue$138,574$146,358
Contributions, Gifts, Grants and Other Similar Amounts$98,116$113,800
Program Service Revenue$11,803$15,426
541800$1,893$3,610
900099$9,910$11,816
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$12,560$11,001
Income from investment of tax-exempt bond proceeds$0$0
Royalties$3,000$2,400
Net rental income$1,374$0
Net gain/loss from sales of assets other than inventory$11,721$3,731
Gross amount from sales of assets other than inventory (Securities / Other)$0 / $18,125$207 / $13,663
Less: cost or other basis and sales expenses (Securities / Other)$0 / $6,404$0 / $10,139
Gain or (loss) (Securities / Other)$0 / $11,721$207 / $3,524
Net income/loss from fundraising events$0$0
Net income/loss from gaming activities$0$0
Net income/loss from sales of inventory$0$0
Miscellaneous Revenue$0$0
Statement of Functional Expenses
20122013
Total functional expenses$117,518$126,210
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$4,500$7,156
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$4,000$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$37,998$38,500
Pension plan accruals and contributions$0$0
Other employee benefits$0$0
Payroll taxes$2,876$2,998
Fees for services (non-employees)
Management$0$0
Legal$0$0
Accounting$5,250$4,075
Lobbying$0$0
Professional fundraising services$0$0
Investment management fees$0$0
Other$0$0
Advertising and promotion$0$0
Office expenses$5,985$6,582
Information technology$0$0
Royalties$0$0
Occupancy$6,327$0
Travel$0$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$0$0
Interest$0$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$3,536$3,255
Insurance$0$4,174
Other expenses$1,856$5,308
Other expenses$7,963$7,380
Other expenses$23,366$8,021
Other expenses$5,429$16,265
Other expenses$5,432$22,496
Balance Sheet
20122013
Total assets$766,044$777,993
Cash - non-interest-bearing$74,915$253,883
Savings and temporary cash investments$555,868$482,021
Pledges and grants receivable, net$0$0
Accounts receivable, net$0$0
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$0$0
Inventories for sale or use$7,400$1,098
Prepaid expenses and deferred charges$3,298$6,427
Land, buildings, and equipment: cost or other basis$27,513$24,519
Investments - publicly traded securities$0$0
Investments - other securities$97,050$10,045
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$70,117$61,918
Accounts payable and accrued expenses$70,117$2,763
Grants payable$0$0
Deferred revenue$0$59,155
Tax-exempt bond liabilities$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$0$0
Unsecured notes and loans payable to unrelated third parties$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$0$0
Total net assets or fund balances$695,927$716,075
Unrestricted net assets$80,057$85,331
Temporarily restricted net assets$20,633$28,665
Permanently restricted net assets$595,237$602,079
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Section 509(a)(2) (for 2009 - 2013)
2009 - 2013 Total
Public support$773,794
Subtotal$773,794
Gifts, grants, contributions, and membership fees received$525,219
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$83,569
Gross receipts from activities that are not an unrelated trade or business under section 513$39,006
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$126,000
Less$0
Amounts received from disqualified persons$0
Amounts received from other than disqualified persons that exceed the greater of $5,000 or 1% of the total support$0
Total support$838,203
Public support$773,794
Subtotal$64,409
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$64,409
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$0
Net income from unrelated business activities, whether or not the business is regularly carried on$0
Other income$0
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Garden Club Of Houston4212 San Felipe Box 486, Houston, TX 77027-2902TX1982-03$440,339
2Worcester County Horticultural SocietyPO BOX 598, Boylston, MA 01505-0598MA1983-06$9,129,908
3Fort Worth Garden Club Inc3220 Botanic Garden Blvd, Fort Worth, TX 76107-3420TX1982-12$1,122,543
4River Oaks Garden Club2503 Westheimer Rd, Houston, TX 77098-1321TX1962-05$1,078,391
5Urban Harvest Inc2311 Canal St Ste 200, Houston, TX 77003-1566TX1996-07$1,070,481
6Western Reserve Herb Society7860 Callow Rd, Painesville, OH 44077-8866OH1969-01$755,929
7South Alabama Botanical And Horticultural Society, Mobile Botanical Gardens5151 Museum Dr, Mobile, AL 36608-1919AL1971-06$543,161
8American Conifer Society247 Woodview Rd, West Grove, PA 19390PA1983-11$299,983
9Texas Garden Clubs Inc, San Antonio Council Of Nationally Accredited Flower Show Judges362 Fairview Ave, San Antonio, TX 78223-1116TX1993-01$241,776
10The Kansas City Rose Society5200 Pennsylvania Ave, Kansas City, MO 64112-2384MO1974-11$194,068
11Texas Garden Clubs, 399 Hondo Garden Club4125 County Road 251, Hondo, TX 78861-6806TX1993-01$184,066
12Bexar County Master Gardeners, Schultze House Cottage Gdns & Gifts3355 Cherry Ridge St Ste 208, San Antonio, TX 78230-4818TX1991-07$165,773
13Texas Garden Clubs Inc, Dba Grapeland Garden ClubP O Box 443, Grapeland, TX 75844TX1993-01$156,497
14Victoria County Master Gardener AssociationPO BOX 1723, Victoria, TX 77902-1723TX2001-01$104,215
15Fort Bend County Master Gardeners Inc1402 Band Rd, Rosenberg, TX 77471-8678TX2002-03$77,637
16Permian Basin Master GardenersPO BOX 60562, Midland, TX 79711-0562TX1993-02$41,733
17American Rose SocietyP O Box 22614, Houston, TX 77272TX1983-02$15,291
18International Oleander SocietyPO BOX 3431, Galveston, TX 77552-0431TX1990-11$13,426
19Arlington Mens Garden Club IncPo Box 174, Asrlington, TX 76004TX1994-10$0
20Herb Society Of America South Texas UnitPo Box 6515, Houston, TX 77265-6515TX1992-06$0
Number of organizations performing similar types of work
Alabama5
Arkansas1
Arizona2
California21
Colorado4
Connecticut7
District of Columbia1
Florida22
Georgia6
Hawaii3
Iowa2
Idaho1
Illinois10
Indiana4
Kansas1
Kentucky4
Louisiana2
Massachusetts15
Michigan4
Minnesota4
Missouri6
North Carolina4
North Dakota1
New Jersey11
New Mexico3
New York13
Ohio14
Oklahoma2
Oregon7
Pennsylvania15
Rhode Island1
South Carolina3
Tennessee8
Texas15
Utah1
Virginia8
Vermont1
Washington5
Wisconsin4
West Virginia1
Total242
20 biggest affiliated organizations
AffiliationNameAddressStateEstablishedTotal Income
CentralTexas Garden Clubs Inc, Dba Grapeland Garden ClubP O Box 443, Grapeland, TX 75844TX1993-01$156,497
SubordinateTexas Garden Clubs Inc, Texas Discovery GardensPO BOX 152537, Dallas, TX 75315-2537TX1993-01$1,165,425
SubordinateTexas Garden Clubs Inc, 2035 Beaumont Council Of G C3430 Evalon Ave, Beaumont, TX 77706-4720TX1993-01$313,177
SubordinateTexas Garden Clubs Inc, San Antonio Council Of Nationally Accredited Flower Show Judges362 Fairview Ave, San Antonio, TX 78223-1116TX1993-01$241,776
SubordinateTexas Garden Clubs, 399 Hondo Garden Club4125 County Road 251, Hondo, TX 78861-6806TX1993-01$184,066
SubordinateTexas Garden Clubs Inc, 50 Magnolia Garden Club1350 Audubon Pl, Beaumont, TX 77706-3302TX1993-01$69,674
SubordinateTexas Garden Clubs Inc, 193 Dallas Junior Group Garden Club4525 Highland Dr, Dallas, TX 75205TX1993-01$64,571
SubordinateTexas Garden Clubs Inc, Dba Kingwood Garden ClubP O Box 5048, Kingwood, TX 77325-5048TX1993-01$49,238
SubordinateTexas Garden Clubs Inc, 2070 A A U W Garden Club15969 Big Oak Bay Rd, Tyler, TX 75707TX1951-04$47,539
SubordinateTexas Garden Clubs Inc, 893 Sugarland Garden Club59 Twin Valley Dr, Sugar Land, TX 77479-5650TX1993-01$38,065
SubordinateTyler Mens Garden ClubP O Box 8717, Tyler, TX 75711TX1993-01$9,939
SubordinateTexas Garden Clubs Inc, Leaf & Petal Garden Club670 Moak Lane, Orange, TX 77632TX1993-01$2,795
SubordinateTexas Garden Clubs Inc, Rainbow Garden Club Of North TexasPo Box 226811, Dallas, TX 75233TX1993-01$1,741
SubordinateTexas Garden Clubs Inc, 917 Texas City Garden Club2521 20th Ave N, Texas City, TX 77590-4807TX1993-01$1,572
SubordinateTexas Garden Clubs IncPo Box 470603, Ft Worth, TX 76147TX1993-01$0
SubordinateTexas Garden Clubs Inc, Grapevine Garden Club IncPo Box 811, Grapevine, TX 76099TX1993-01$0
SubordinateSmith County Master Gardener1517 West Front St, Tyler, TX 75702TX1993-01$0
SubordinateTexas Garden Club Inc, Community Garden Club None415 Sunset Dr, Marlin, TX 76661TX1993-01$0
SubordinateTexas Garden Clubs Inc, Tarrant County Master Gardeners200 Taylor Street Suite 500, Fort Worth, TX 76196-0123TX1993-01$0
SubordinateTexas Garden Clubs Inc, Wooster Garden Club124 North Burnett Drive, Baytown, TX 77520TX1993-01$0
Number of affiliated organizations
Texas477
Total477

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