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      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
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      <FSAudited>true</FSAudited>
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      <Form990ScheduleCPartIV>
        <ReturnReference>SCHEDULE C, PART I-A, LINE 1</ReturnReference>
        <Explanation>LETTERS SENT TO CANDIDATES REFERENCING POSSIBLE LOSS OF STATE FUNDING.</Explanation>
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      <DisclosedOrgsLegalControl>true</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>true</DisclosedForCharitablePurposes>
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      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
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      <AgentTrusteeEtc>false</AgentTrusteeEtc>
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      <PermanentEndowmentEOYBalance>1.00000</PermanentEndowmentEOYBalance>
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        <BookValue>635783</BookValue>
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      <TotalOfBookValueLandBuildings>635783</TotalOfBookValueLandBuildings>
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      <OtherAssets>
        <Description>REFUNDABLE LEASE DEPOSIT</Description>
        <BookValue>1000</BookValue>
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      <TotalBookValueOtherAssets>3649084</TotalBookValueOtherAssets>
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        <Description>CUSTOMER DEPOSITS</Description>
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      <OtherLiabilities>
        <Description>SALES TAX PAYABLE</Description>
        <Amount>717</Amount>
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      <OtherLiabilities>
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        <ReturnReference>SCHEDULE D, PAGE 2, PART V, LINE 4</ReturnReference>
        <Explanation>MAINTENANCE OF THE GARDENS</Explanation>
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        <Relationship>DIRECTOR</Relationship>
        <AmountOfTransaction>4122</AmountOfTransaction>
        <DescriptionOfTransaction>PRINTING SERVICES</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
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        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>FAYETTEVILLE PUBLISHING CO</BusinessNameLine1>
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        <Relationship>DIRECTOR</Relationship>
        <AmountOfTransaction>4719</AmountOfTransaction>
        <DescriptionOfTransaction>ADVERTISING</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
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        <NameOfInterestedPerson>
          <NameBusiness>
            <BusinessNameLine1>ALL AMERICAN FINANCE CO</BusinessNameLine1>
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        <Relationship>FORMER DIR.</Relationship>
        <AmountOfTransaction>182507</AmountOfTransaction>
        <DescriptionOfTransaction>FINANCIAL INVESTMENT</DescriptionOfTransaction>
        <SharingOfRevenues>false</SharingOfRevenues>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>CAPE FEAR BOTANICAL GARDEN SERVES THIS REGION AS A CENTER FOR: ENRICHMENT, INSPIRATION AND ENJOYMENT OF NATURE; THE COLLECTION, CULTURE AND AESTHETIC DISPLAY OF PLANTS; ENCOURAGEMENT OF ENVIRONMENTAL STEWARDSHIP; CONSERVATION, EDUCATION AND RESEARCH; THE PRESERVATION OF OUR AGRICULTURAL HERITAGE; AND ENGAGEMENT AND INVOLVEMENT OF THE COMMUNITY.</Explanation>
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      <GeneralExplanation>
        <Identifier>EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS</Identifier>
        <ReturnReference>FORM 990, PAGE 1, PART I, LINE 6</ReturnReference>
        <Explanation>ASSISTANCE WITH FUND RAISERS, HORTICULTURAL ASSISTANCE</Explanation>
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      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>ENRICHMENT, INSPIRATION AND ENJOYMENT OF NATURE; THE COLLECTION, CULTURE AND AESTHETIC DISPLAY OF PLANTS; ENCOURAGEMENT OF ENVIRONMENTAL STEWARDSHIP; CONSERVATION, EDUCATION AND RESEARCH; THE PRESERVATION OF OUR AGRICULTURAL HERITAGE; AND ENGAGEMENT AND INVOLVEMENT OF THE COMMUNITY.</Explanation>
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      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>MEMBERS.</Explanation>
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      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>AT THE ANNUAL GENERAL MEMBERSHIP MEETING, MEMBERS HAVE THE OPTION OF NOMINATING MEMBERS OF THE GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11</ReturnReference>
        <Explanation>TAX RETURN INFORMATION PROVIDED TO ORGANIZATION'S MANAGEMENT PRIOR TO FILING.</Explanation>
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      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ENFORCEMENT OF CONFLICTS POLICY IN PLACE.</Explanation>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
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      <GeneralExplanation>
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        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>BOARD REVIEWS AND APPROVES COMPENSATION FOR ALL EMPLOYEES AND ALSO APPROVES BUDGET.</Explanation>
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      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
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        <Explanation>UPON REQUEST TO ORGANIZATION.</Explanation>
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