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        <BusinessNameLine1Txt>FRANK HUNTER CPA PA</BusinessNameLine1Txt>
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        <PhoneNum>9042464641</PhoneNum>
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          <CityNm>JACKSONVILLE BCH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
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        <PersonNm>LISA BOTTARO</PersonNm>
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        <PersonNm>MARCIA CLARKE</PersonNm>
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        <PersonNm>PATRICIA DEWITT</PersonNm>
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      <Form990PartVIISectionAGrp>
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        <PersonNm>AMERICA LENHARTZ</PersonNm>
        <TitleTxt>CORRESPONDIN</TitleTxt>
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        <PersonNm>DIANE ROWAN</PersonNm>
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        <PersonNm>EILEEN ZEBROWSKI</PersonNm>
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          <BusinessNameLine1Txt>RIBAULT GARDEN CLUB INC</BusinessNameLine1Txt>
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        <CityNm>JACKSONVILLE BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>CLUB THEME - SHARING THROUGH EDUCATION, OUR INTEREST IN DESIGN, HORTICULTURE, CONSERVATION AND YOUTH CLUB PROJECT IN MAKING OUR COMMUNITY AND WORLD A MORE AWARE AND BEAUTIFUL PLACE IN WHICH TO LIVE.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <ExplanationTxt>RENTAL OF GARDEN SPACE</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>SALE OF LAND 492,690 THE LAND WAS DONATED IN 1938 AND HELD FOR USE BY THE RIBAULT GARDEN CLUB AIDING IN THE CONTINUED PROGRAM OF SHARING THROUGH PROGRAMS AND EDUCATION THE HORTICULTURE AND CONSERVATION OF THE LAND. THE AREA HAS BEEN IN USE BY THE RIBAULT GARDEN CLUB AND SERVED AS A YOUTH CLUB AREA AS WELL AS A MEETING PLACE FOR THE STATE FLOWER SHOW FOR A SIGNIFICANT AMOUNT OF TIME. THE PROPERTY WAS NOT BEING OFFERED TO THE PUBLIC FOR SALE AND WHEN APPROACHED BY THE BUYER, THE CLUB DID NOT DO ANY UPGRADES TO THE PROPERTY BUT SOLD IT AS IS. THE SALE HAS RESULTED IN THE ABILITY FOR THE CLUB TO RENOVATE THE EXISTING BUILDING AND HELP TO SOLIDIFY THE CLUB'S CONTINUED EXISTENCE THROUGH IT'S PROGRAMS AND EDUCATIONAL OFFERINGS. IT IS OUR POSTION THAT THE SALE DID NOT CONSTITUTE AN UNRELATED BUSINESS TAXABLE EVENT.</ExplanationTxt>
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