CASEY TREES: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- CASEY TREES (EIN 31-1766444)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2022-12-19
- IRS object ID
- 202243539349300709
- Schema version
- 2021v4.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
- Return header
- Form 990
- Schedule A
- Schedule B
- Schedule C
- Schedule D
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-12-19T09:04:44-06:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582676261 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Rogers & Company PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8300 Boone Boulevard Suite 600 | AddressLine1Txt |
| City | Vienna | CityNm |
| State Abbreviation | VA | StateAbbreviationCd |
| ZIP | 22182 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311766444 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Casey Trees | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CASE | BusinessNameControlTxt |
| Phone | 2028334010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3030 12th St NE | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200172408 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Buscaino | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2028334010 | PhoneNum |
| Signature | 2022-12-19 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Mark | PersonFirstNm |
| Person Last | Buscaino | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lori A Collingsworth | PreparerPersonNm |
| PTIN | P00639819 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2022-12-15 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Mark Buscaino | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3030 12th St NE | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200172408 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,861,978 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.caseytrees.org | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | To restore, enhance and protect the tree canopy of the nation's capital. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 74 | TotalEmployeeCnt |
| Total Volunteers | 819 | TotalVolunteersCnt |
| Total Gross UBI | $68,768 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $43,759 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,285,044 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,203,222 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $527,659 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $639,049 | CYProgramServiceRevenueAmt |
| PY Investment Income | $4,106,758 | PYInvestmentIncomeAmt |
| CY Investment Income | $10,958,824 | CYInvestmentIncomeAmt |
| PY Other Revenue | $42,603 | PYOtherRevenueAmt |
| CY Other Revenue | $110,983 | CYOtherRevenueAmt |
| PY Total Revenue | $5,962,064 | PYTotalRevenueAmt |
| CY Total Revenue | $12,912,078 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $22,500 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $112,462 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,666,811 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $4,553,056 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $115,113 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,304,110 | PYOtherExpensesAmt |
| CY Other Expenses | $2,549,047 | CYOtherExpensesAmt |
| PY Total Expenses | $5,993,421 | PYTotalExpensesAmt |
| CY Total Expenses | $7,214,565 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$31,357 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,697,513 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $196,447,656 | TotalAssetsBOYAmt |
| Total Assets EOY | $172,847,152 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $390,181 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $444,918 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $196,057,475 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $172,402,234 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | To restore, enhance and protect the tree canopy of the nation's capital. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $2,520,646 | ExpenseAmt |
| Grant | $2,737 | GrantAmt |
| Revenue | $345,674 | RevenueAmt |
| Desc | Tree Operations: Activities associated with the planting and care of newly-planted trees. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,542,310 | ExpenseAmt |
| Grant | $436 | GrantAmt |
| Revenue | $279,250 | RevenueAmt |
| Desc | Casey Tree Farm: Activities geared toward the production of trees and strengthening of Casey Trees' support network. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $837,946 | ExpenseAmt |
| Grant | $5,000 | GrantAmt |
| Desc | Communications & Development: Activities that disseminate information about Casey Trees to encourage engagement in, and broad support, of its work. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)
| ExpenseExpenseAmt | GrantGrantAmt | RevenueRevenueAmt | DescDesc |
|---|---|---|---|
| $405,314 | $29,289 | $14,125 | Education: Activities associated with the development, implementation and evaluation of tree-based education and training programs. |
| $375,632 | Policy & Land Conservation: Promotes tree-friendly urban design, preservation of land, and community action in support of our mission | ||
| $75,000 | DCEN Fiscal Sponsorship: The DC Environmental Network (DCEN) is working toward a vision of rebuilding Washington, DC's neighborhoods, and communities for long-term economic and environmental sustainability accomplishing this by protecting, restoring, and enhancing, the Capital City's urban environment. | ||
| $136,768 | $75,000 | Program Development: Activities that are not of sufficient size, scale, or cost to warrant tracking on an individual basis. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $992,714 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $104,289 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $14,125 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $5,893,616 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 74 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | DC | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Casey Trees | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2028334010 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3030 12th St NE | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200172408 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Sean Cahill | |||||||
| President | 1.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| John Kyle | |||||||
| Vice President | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Kevin Kelso | |||||||
| Secretary | 2.50 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Dave Porter | |||||||
| Treasurer | 3.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Eric Price | |||||||
| Past President | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Rick Klein | |||||||
| Assistant Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Joe Bondi | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Tom Suber | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Jeff Stoiber | |||||||
| Director | 4.00 | Yes (X) | $0 | $0 | $0 | ||
| Christy Dunkle | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Barbara Shea | |||||||
| GCA Representative | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Harpreet Peleg | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Brenda Richardson | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DeLane Porter | |||||||
| GCA Representative | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Kathy Robertson | |||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| Mark Buscaino | |||||||
| Executive Director | 40.00 | Yes (X) | $177,268 | $0 | $45,703 | ||
| Andrew Schichtel | |||||||
| Chief Operating Officer | 40.00 | $135,315 | $0 | $19,202 | Yes (X) | ||
| Robert Shaut | |||||||
| Director Tree Operations | 40.00 | $103,150 | $0 | $14,630 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $415,733 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $79,535 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Tammal Enterprises Inc | |||||
| 5705 Arundel Avenue | Rockville | MD | 20852 | Construction/ Demolition | $299,150 |
| American Technology Services | |||||
| 2751 Prosperity Ave Ste 600 | Fairfax | VA | 22031 | IT Services | $117,895 |
| Clearstead | |||||
| 1100 Superior Ave Ste 700 | Cleveland | OH | 44114 | Investment Management | $112,399 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $9,294 | FederatedCampaignsAmt |
| Government Grants | $857,611 | GovernmentGrantsAmt |
| All Other Contributions | $336,317 | AllOtherContributionsAmt |
| Total Contributions | $1,203,222 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Contract services | 900099 | $345,674 | $345,674 |
| Tree sales | 111421 | $279,250 | $279,250 |
| Education workshops | 611710 | $14,125 | $14,125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $639,049 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,472,564 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $68,768 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,403,796 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,950 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $16,950 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,950 | TotalRevenueColumnAmt |
| Exclusion | $16,950 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $14,436,160 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,949,900 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,486,260 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,486,260 | TotalRevenueColumnAmt |
| Exclusion | $8,486,260 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| Property tax refund | 900099 | $87,471 | $87,471 |
| Other | 900099 | $6,562 | $6,562 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $94,033 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,912,078 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $639,049 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $68,768 | UnrelatedBusinessRevenueAmt |
| Exclusion | $11,001,039 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,462 | TotalAmt |
| Program Services | $112,462 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $218,142 | TotalAmt |
| Program Services | $178,606 | ProgramServicesAmt |
| Management And General | $35,919 | ManagementAndGeneralAmt |
| Fundraising | $3,617 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,254,288 | TotalAmt |
| Program Services | $2,664,487 | ProgramServicesAmt |
| Management And General | $535,858 | ManagementAndGeneralAmt |
| Fundraising | $53,943 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,124 | TotalAmt |
| Program Services | $160,944 | ProgramServicesAmt |
| Management And General | $31,628 | ManagementAndGeneralAmt |
| Fundraising | $3,552 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $608,437 | TotalAmt |
| Program Services | $499,246 | ProgramServicesAmt |
| Management And General | $98,214 | ManagementAndGeneralAmt |
| Fundraising | $10,977 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $276,065 | TotalAmt |
| Program Services | $226,480 | ProgramServicesAmt |
| Management And General | $44,698 | ManagementAndGeneralAmt |
| Fundraising | $4,887 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,258 | TotalAmt |
| Management And General | $16,258 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,821 | TotalAmt |
| Management And General | $63,821 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $150,803 | TotalAmt |
| Management And General | $150,803 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $233,660 | TotalAmt |
| Program Services | $185,776 | ProgramServicesAmt |
| Management And General | $47,884 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,942 | TotalAmt |
| Program Services | $29,942 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,569 | TotalAmt |
| Program Services | $287,869 | ProgramServicesAmt |
| Management And General | $46,319 | ManagementAndGeneralAmt |
| Fundraising | $26,381 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $235,297 | TotalAmt |
| Program Services | $190,051 | ProgramServicesAmt |
| Management And General | $40,457 | ManagementAndGeneralAmt |
| Fundraising | $4,789 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,808 | TotalAmt |
| Program Services | $90,858 | ProgramServicesAmt |
| Management And General | $10,875 | ManagementAndGeneralAmt |
| Fundraising | $1,075 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,247 | TotalAmt |
| Program Services | $47,036 | ProgramServicesAmt |
| Management And General | $3,160 | ManagementAndGeneralAmt |
| Fundraising | $51 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,641 | TotalAmt |
| Program Services | $65,725 | ProgramServicesAmt |
| Management And General | $4,779 | ManagementAndGeneralAmt |
| Fundraising | $137 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $507,969 | TotalAmt |
| Program Services | $469,695 | ProgramServicesAmt |
| Management And General | $34,648 | ManagementAndGeneralAmt |
| Fundraising | $3,626 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $126,000 | TotalAmt |
| Program Services | $111,354 | ProgramServicesAmt |
| Management And General | $13,329 | ManagementAndGeneralAmt |
| Fundraising | $1,317 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Tree planting | $274,020 | $274,020 | ||
| Farm tree maintenance | $261,366 | $261,366 | ||
| Taxes | $51,222 | $27,335 | $23,887 | |
| Dues and subscriptions | $14,424 | $10,364 | $3,299 | $761 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,214,565 | TotalAmt |
| Program Services | $5,893,616 | ProgramServicesAmt |
| Management And General | $1,205,836 | ManagementAndGeneralAmt |
| Fundraising | $115,113 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $516,595 | BOYAmt |
| EOY | $239,990 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $303,982 | BOYAmt |
| EOY | $67,679 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,148 | BOYAmt |
| EOY | $168,232 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $87,550 | BOYAmt |
| EOY | $70,864 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $23,751,772 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,024,964 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,557,821 | BOYAmt |
| EOY | $19,726,808 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $154,512,379 | BOYAmt |
| EOY | $128,199,756 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,233,400 | BOYAmt |
| EOY | $23,069,564 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,204,781 | BOYAmt |
| EOY | $1,304,259 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,447,656 | BOYAmt |
| EOY | $172,847,152 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $349,506 | BOYAmt |
| EOY | $373,717 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $40,675 | BOYAmt |
| EOY | $71,201 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $390,181 | BOYAmt |
| EOY | $444,918 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,418,117 | BOYAmt |
| EOY | $123,046,200 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,639,358 | BOYAmt |
| EOY | $49,356,034 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,057,475 | BOYAmt |
| EOY | $172,402,234 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,447,656 | BOYAmt |
| EOY | $172,847,152 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,697,513 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$29,373,091 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $20,337 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supporting Organization509a3 | Yes (X) | SupportingOrganization509a3Ind |
| Supporting Org Type3 Func Int | Yes (X) | SupportingOrgType3FuncIntInd |
| Supported Organizations | 1 | SupportedOrganizationsCnt |
Supported Org Information SupportedOrgInformationGrp
Supported Organization Name SupportedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Garden Club of America | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131626773 | EIN |
| Organization Type | 7 | OrganizationTypeCd |
| Governing Document Listed | Yes (1) | GoverningDocumentListedInd |
| Support | $22,500 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $22,500 | SupportSumAmt |
| Other Support Sum | $0 | OtherSupportSumAmt |
Form990 Sch A Supporting Org Form990SchASupportingOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Listed By Name Governing Doc | Yes (1) | ListedByNameGoverningDocInd |
| Suprt Org No IRS Determination | 0 | SuprtOrgNoIRSDeterminationInd |
| Supported Org Section C456 | 0 | SupportedOrgSectionC456Ind |
| Supported Org Not Organized US | 0 | SupportedOrgNotOrganizedUSInd |
| Organization Change Suprt Org | 0 | OrganizationChangeSuprtOrgInd |
| Support Non Supported Org | 0 | SupportNonSupportedOrgInd |
| Payment Substantial Contribtr | 0 | PaymentSubstantialContribtrInd |
| Loan Disqualified Person | 0 | LoanDisqualifiedPersonInd |
| Controlled Disqualified Prsn | 0 | ControlledDisqualifiedPrsnInd |
| Disqualified Prsn Controll Int | 0 | DisqualifiedPrsnControllIntInd |
| Disqualified Prsn Ownr Int | 0 | DisqualifiedPrsnOwnrIntInd |
| Excess Business Holdings Rules | 0 | ExcessBusinessHoldingsRulesInd |
| Contribution Controller | 0 | ContributionControllerInd |
| Contribution Family | 0 | ContributionFamilyInd |
| Contribution35 Controlled | 0 | Contribution35ControlledInd |
Form990 Sch A Type3 Sprt Org All Form990SchAType3SprtOrgAllGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timely Provided Documents | Yes (1) | TimelyProvidedDocumentsInd |
| Officers Close Relationship | Yes (1) | OfficersCloseRelationshipInd |
| Supported Org Voice Investment | Yes (1) | SupportedOrgVoiceInvestmentInd |
Form990 Sch A Type3 Func Int Form990SchAType3FuncIntGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Test | Yes (X) | ActivitiesTestInd |
| Activities Further Exempt Prps | Yes (1) | ActivitiesFurtherExemptPrpsInd |
| Activities Engaged Org Invlmnt | Yes (1) | ActivitiesEngagedOrgInvlmntInd |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Section D, Line 3: | Two members of the governing body of the Garden Club of America (the supported organization) also serve as members of the governing body of Casey Trees (the supporting organization). The President of the Garden Club of America ("GCA") annually appoints two members of the Board of Directors of the GCA to serve on Casey Trees' Board of Directors. Both members are chosen from the membership of the GCA. Service as a director of Casey Trees shall automatically terminate in the event such director is no longer a member of the GCA, for any reason whatsoever. |
| Part IV, Section E, Line 2a: | The mission of the GCA is to stimulate the knowledge and love of gardening, to share the advantages of assocation by means of educational meetings, conferences, correspondence, and pubclications, and to restore, improve, and protect the quality of the environment through educational programs and action in the fields of conservation and civic improvement. Substantially all Casey Trees activities conducted are in direct furtherance of the mission of the GCA. Casey Trees was organized by the GCA in 2001 to accept a permanently restricted endowment granted by the Eugene B. Casey Foundation of Gaithersburg, Maryland. Casey Trees provides support to the GCA through its reforestation projects in Washington, D.C. |
| Part IV, Section E, Line 2b: | Casey Trees holds title to and manages exempt use assets through its ownership of Casey Tree Farm, LLC. Casey Trees activities include tree planting and the protection of the "Urban Canopy". |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | Yes (1) | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | Yes (1) | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $3,936 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $3,936 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | Line 1a: Volunteers are trained to be advocates in their community, trained to provide testimony to Council Members and stakeholders, and trained on the role of tree legislation in DC. Line 1b: Staff train volunteers and periodically meet with DC stakeholders including public officials to emphasize the importance of trees in our community. Line 1d: Email communications Line 1g: Casey Trees staff have periodic meetings with DC officials and provide testimony for the City Council hearings on potential legislation and its impacts on the mission of Casey Trees. In addition, during FY22 Casey Trees encouraged residents through social media and our newsletter to write letters in support of new legislation and to restore funding for tree planting in the DC Council's budget. | ExplanationTxt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 5 | TotalEasementsCnt |
| Total Acreage | 2.37 | TotalAcreageCnt |
| Historic Strctr Easements Aftr | 5 | HistoricStrctrEasementsAftrCnt |
| Modified Easements | 0 | ModifiedEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 15.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $250 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,624,358 | BeginningYearBalanceAmt |
| Contributions | $3,343,587 | ContributionsAmt |
| Investment Earnings Or Losses | -$8,565,366 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,091,116 | OtherExpendituresAmt |
| End Year Balance | $49,311,463 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $49,311,463 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $18,392,814 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,079,919 | OtherExpendituresAmt |
| End Year Balance | $61,624,358 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $53,970,881 | BeginningYearBalanceAmt |
| Contributions | $974,481 | ContributionsAmt |
| Investment Earnings Or Losses | $563,329 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,197,228 | OtherExpendituresAmt |
| End Year Balance | $49,311,463 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $61,968,133 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $3,208,863 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $11,206,115 | OtherExpendituresAmt |
| End Year Balance | $53,970,881 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,176,430 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,731,784 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,940,081 | OtherExpendituresAmt |
| End Year Balance | $61,968,133 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.00000 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,639,808 | OtherCostOrOtherBasisAmt |
| Book Value | $10,639,808 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,138,016 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,582,415 | DepreciationAmt |
| Book Value | $4,555,601 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,498,778 | OtherCostOrOtherBasisAmt |
| Depreciation | $479,816 | DepreciationAmt |
| Book Value | $4,018,962 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,475,170 | OtherCostOrOtherBasisAmt |
| Depreciation | $962,733 | DepreciationAmt |
| Book Value | $512,437 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $19,726,808 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Limited Partnership Interests | Desc |
| Book Value | $23,069,564 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $23,069,564 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| Rental deposits | $1,000 |
| Deferred compensation liabilities | $70,201 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $71,201 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 5: | The conservation agreements and related documents state that Casey Trees maintains the following rights with regard to monitoring and enforcement policies: 1. A perpetual easement and right to preserve and protect the conservation values of the property; 2. A perpetual easement and right to enter upon and inspect the property at reasonable times, and upon prior reasonable notice in order to monitor the landowner's compliance with and otherwise enforce the terms of the easement; provided, however, in cases where holder determines that immediate entry is reasonably necessary to prevent, terminate or mitigate a violation or suspected violation of this conservation easement, such entry may be without prior notice to land owner. 3. A perpetual easement and right to prevent (including the right to see injunctive relief) for any activity on or use of the property that is inconsistent with terms of the conservation easement and the purpose, and to require restoration of such areas or features of the property that may be damaged by any inconsistent activity or use; and 4. A perpetual easement and right to display on the property, at its discretion such signs as it may customarily use to identify lands under conservation easement, the terms of the conservation easement or the conservation values being protected. If Casey Trees determines that the landowner, or third parties under landowner's authority or control or acting with landowner's knowledge, is in violation of the terms of the conservation easement, Casey Trees will give written notice to landowner of such violations and demand corrective action. If landowner fails to cure the violation within 30 days after receipt of notice, Casey Trees may bring action at law or in equity in a court of competent jurisdiction to enforce terms of the conservation easement. |
| Part II, Line 9: | The Organization is a holder and administrator of five conservation easements in various locations in Washington, D.C. The purpose of the conservation easements is to preserve and protect the environment of the properties and permanently maintain the open-space value and character of the associated property. The conservation easements held by the Organization were all obtained via gift deed from the property owner of record at the time of donation. Since these easements have no marketable value, the Organization assigned a nominal value of $1 per easement and included them in other assets in the accompanying consolidated statements of financial position. The conservation easements totaled $5 at year end. |
| Part V, Line 4: | Casey Trees' endowment is used to fund operations. |
| Part X, Line 2: | Management has evaluated the Organization's tax positions and concluded that the Organization had no significant uncertain tax positions at June 30, 2022 and 2021. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| Friends of the National Arboretum | ||||||||||
| 3501 New York Avenue NE | Washington | DC | 20002 | 521257712 | 501(c)(3) | $50,000 | $0 | N/A | N/A | Tree canopy walk at US National Arboretum |
| Ward 8 Woods Conservancy Inc | ||||||||||
| 3214 11th Place SE | Washington | DC | 20032 | 834498574 | 501(c)(3) | $25,000 | $0 | N/A | N/A | General support grant |
| The Garden Club of America | ||||||||||
| 14 East 60th Street Third Floor | New York | NY | 10022 | 131626773 | 501(c)(3) | $22,500 | $0 | N/A | N/A | 2021 Annual Scholarships (3) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 3 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | When Casey Trees makes grants to other US organizations, it does so through a written grant agreement that requires reports from the grantee either in writing, verbally, or both. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mark Buscaino | ||||||||||||||
| Executive Director | $177,268 | $0 | $0 | $0 | $0 | $0 | $29,950 | $0 | $15,753 | $0 | $222,971 | $0 | $0 | $0 |
| Andrew Schichtel | ||||||||||||||
| Chief Operating Officer | $135,315 | $0 | $0 | $0 | $0 | $0 | $11,844 | $0 | $7,358 | $0 | $154,517 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 7a | The Garden Club of America selects two members of Casey Trees' Board of Directors. |
| Form 990, Part VI, Section B, line 11b | A copy of the Form 990 is first reviewed and approved by Casey Trees' outside accountant and management. Upon management's approval, the Form 990 is forwarded to the audit committee for review prior to submission. A copy of the Form 990 is then provided to the Board of Directors before it is filed. |
| Form 990, Part VI, Section B, line 12c | In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the interest as soon as s/he realizes a conflict of interest exists to the Executive Committee of the Board of Directors or a governing body established by the Board President. After exercising due diligence with all the information available to it, the Executive Committee or governing board shall determine whether Casey Trees can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If not, the Executive Committee or governing board shall determine by a majority vote whether the transaction or arrangement is in Casey Trees' best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangment. A record of the aformentioned proceedings shall be kept that identifies the person(s) with the potential conflict of interest, the nature of the conflict itself, the names of the members of the committee present for deliberations, and the nature of the discussion and resolution(s). Failure to report a conflict of interest may result in disciplinary action including termination. |
| Form 990, Part VI, Section B, line 15 | When hiring an Executive Director, the Board President shall review documents pertaining to the cash and non-cash compensation for Executive Directors of similar organizations to determine if the compensation package is appropriate. Setting of the initial salary level will account for skills, experience, locality adjustments, etc. Thereafter, on an annual basis, the Board President will review the Executive Director's performance, and account for factors such as internal and external pay equity and others as appropriate, to determine if a salary increase or other compensation is warranted. The President may assign this duty to another board member(s) at his/her discretion as needs dictate. The setting of the initial salary/benefit levels, and any increases, shall be reviewed and agreed to by the Executive Committee of the Board. |
| Form 990, Part VI, Section C, line 18 | Casey Trees makes its Form 1023 available upon request. Casey Trees makes available a public disclosure copy of its Federal Form 990 upon request and on Guidestar. |
| Form 990, Part VI, Section C, line 19 | Casey Trees makes its governing documents, certain policies (including conflict of interest policy) and financial statements available upon request based on the discretion of management. |
| Form 990, Part XI, line 9: | NPV discount on Life Estate 20,337. |
| Form 990, Part XII, Line 2c: | Casey Trees' Audit Committee assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Casey Tree Farm LLC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3030 12th Street NE | AddressLine1Txt |
| City | Washington | CityNm |
| State Abbreviation | DC | StateAbbreviationCd |
| ZIP | 200172408 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | To manage real estate and property, grow trees and conduct tree research. | PrimaryActivitiesTxt |
| Legal Domicile State | VA | LegalDomicileStateCd |
| Total Income | $296,200 | TotalIncomeAmt |
| End Of Year Assets | $11,912,306 | EndOfYearAssetsAmt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Casey Trees | BusinessNameLine1Txt |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Garden Club of America | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14 East 60th Street Third Floor | AddressLine1Txt |
| City | New York | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10022 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 131626773 | EIN |
| Primary Activities | To stimulate the knowledge and love of gardening. | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(c)(3) | ExemptCodeSectionTxt |
| Public Charity Status | Line 7 | PublicCharityStatusTxt |
| Direct Controlling NA | N/A | DirectControllingNACd |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Comments