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      <FactsAndCircumstancesTestTxt>THE FOUNDATION IS ORGANIZED AND OPERATED TO INCREASE PUBLIC AWARENESS OF THE OPPORTUNITIES, BENEFITS, AND IMPORTANCE OF THE HORTICULTURE INDUSTRY IN THE WESTERN NEW YORK COMMUNITY. IT FURTHERS THIS MISSION THROUGH EDUCATIONAL PROGRAMS, TRADE SHOWS, AND COMMUNITY EVENTS, AS WELL AS SCHOLARSHIPS AND GRANTS THAT SUPPORT HORTICULTURE EDUCATION IN LOCAL HIGH SCHOOLS AND COMMUNITY COLLEGES.WHILE THE FOUNDATION DOES NOT CURRENTLY MAINTAIN A BROAD BASE OF DONORS, IT CONTINUES TO ACTIVELY ENGAGE WITH THE PUBLIC THROUGH ITS PROGRAMS, EVENTS, AND OUTREACH EFFORTS. CURRENTLY, THE ORGANIZATION'S REVENUES ARE DERIVED PRIMARILY FROM GRANTS FROM PLANT WNY, EDUCATIONAL EVENTS, AND FUNDRAISING SPECIAL EVENTS. THE FOUNDATION'S BOARD IS CONTINUING TO INCREASE OUTREACH EFFORTS TO BROADEN ITS BASE OF SUPPORT. THE FOUNDATION MAINTAINS AN OPEN GOVERNANCE STRUCTURE AND OPERATES IN A MANNER RESPONSIVE TO THE NEEDS AND INTERESTS OF THE WESTERN NEW YORK COMMUNITY IT SERVES. ITS ACTIVITIES DIRECTLY BENEFIT THE PUBLIC BY EDUCATING STUDENTS, FOSTERING CAREER DEVELOPMENT IN HORTICULTURE, AND PROMOTING ENVIRONMENTALLY RESPONSIBLE HORTICULTURAL PRACTICES. IN LIGHT OF ITS ACTIVE COMMUNITY ENGAGEMENT, EDUCATIONAL MISSION, AND THE PUBLIC NATURE OF ITS PROGRAMS, THE FOUNDATION BELIEVES IT QUALIFIES AS A PUBLICLY SUPPORTED ORGANIZATION BASED ON THE FACTS AND CIRCUMSTANCES OF ITS OPERATIONS, CONSISTENT WITH TREAS. REG. 1.170A-9(F)(3).</FactsAndCircumstancesTestTxt>
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          <State>RESTRICTED</State>
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        <Event2Nm>HARVEST DINNER</Event2Nm>
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        <GrossRevenueEvent2Amt>5165</GrossRevenueEvent2Amt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MATT DORE (TREASURER) AND ED DORE (DIRECTOR) ARE FAMILY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING BODY MEETS WITH THE INDEPENDENT AUDITORS TO REVIEW THE FINANCIAL STATEMENTS AND TAX RETURNS BEFORE THEY ARE FILED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY BOARD MEMBER WHO HAS A POTENTIAL CONFLICT OF INTEREST WITH SERVING ON THE BOARD OR ACTING IN A CERTAIN CAPACITY AS A BOARD MEMBER IS OBLIGATED TO ALERT THE FULL BOARD REGARDING SUCH CONFLICT, AND TO REMOVE HIMSELF/HERSELF FROM SUCH ACTIVITY, OR IF NECESSARY THE POSITION ON THE BOARD THAT HAS CREATED THE CONFLICT. POLICIES ARE TO BE REVIEWED ONE TIME A YEAR OR HANDLED AS SOON AS A CONFLICT COMES UP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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