2022-12-19T09:04:44-06:00 2022-06-30 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2021-07-01 311766444 Casey Trees CASE 2028334010 3030 12th St NE Washington DC 200172408 Mark Buscaino Executive Director 2028334010 2022-12-19 1 Mark Buscaino XXX-XX-XXXX Lori A Collingsworth P00639819 7038930300 2022-12-15 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z Mark Buscaino 3030 12th St NE Washington DC 200172408 18861978 0 X www.caseytrees.org X 2001 DC To restore, enhance and protect the tree canopy of the nation's capital. 14 14 74 819 68768 43759 1285044 1203222 527659 639049 4106758 10958824 42603 110983 5962064 12912078 22500 112462 0 0 3666811 4553056 0 0 115113 2304110 2549047 5993421 7214565 -31357 5697513 196447656 172847152 390181 444918 196057475 172402234 X To restore, enhance and protect the tree canopy of the nation's capital. 0 0 2520646 2737 345674 Tree Operations: Activities associated with the planting and care of newly-planted trees. 1542310 436 279250 Casey Tree Farm: Activities geared toward the production of trees and strengthening of Casey Trees' support network. 837946 5000 Communications & Development: Activities that disseminate information about Casey Trees to encourage engagement in, and broad support, of its work. 405314 29289 14125 Education: Activities associated with the development, implementation and evaluation of tree-based education and training programs. 375632 Policy & Land Conservation: Promotes tree-friendly urban design, preservation of land, and community action in support of our mission 75000 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. 136768 75000 Program Development: Activities that are not of sufficient size, scale, or cost to warrant tracking on an individual basis. 992714 104289 14125 5893616 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 35 0 1 74 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA DC X Casey Trees 2028334010 3030 12th St NE Washington DC 200172408 Sean Cahill President 1.50 X X 0 0 0 John Kyle Vice President 3.00 X X 0 0 0 Kevin Kelso Secretary 2.50 X X 0 0 0 Dave Porter Treasurer 3.00 X X 0 0 0 Eric Price Past President 1.00 X X 0 0 0 Rick Klein Assistant Treasurer 2.00 X X 0 0 0 Joe Bondi Director 1.00 X 0 0 0 Tom Suber Director 1.00 X 0 0 0 Jeff Stoiber Director 4.00 X 0 0 0 Christy Dunkle Director 1.00 X 0 0 0 Barbara Shea GCA Representative 1.00 X 0 0 0 Harpreet Peleg Director 1.00 X 0 0 0 Brenda Richardson Director 1.00 X 0 0 0 DeLane Porter GCA Representative 1.00 X 0 0 0 Kathy Robertson Director 1.00 X 0 0 0 Mark Buscaino Executive Director 40.00 X 177268 0 45703 Andrew Schichtel Chief Operating Officer 40.00 X 135315 0 19202 Robert Shaut Director Tree Operations 40.00 X 103150 0 14630 415733 0 79535 3 0 1 0 Tammal Enterprises Inc 5705 Arundel Avenue Rockville MD 20852 Construction/ Demolition 299150 American Technology Services 2751 Prosperity Ave Ste 600 Fairfax VA 22031 IT Services 117895 Clearstead 1100 Superior Ave Ste 700 Cleveland OH 44114 Investment Management 112399 3 9294 857611 336317 1203222 Contract services 900099 345674 345674 Tree sales 111421 279250 279250 Education workshops 611710 14125 14125 639049 2472564 68768 2403796 16950 0 16950 16950 16950 14436160 5949900 8486260 8486260 8486260 Property tax refund 900099 87471 87471 Other 900099 6562 6562 94033 12912078 639049 68768 11001039 112462 112462 218142 178606 35919 3617 3254288 2664487 535858 53943 196124 160944 31628 3552 608437 499246 98214 10977 276065 226480 44698 4887 16258 16258 63821 63821 150803 150803 233660 185776 47884 29942 29942 360569 287869 46319 26381 235297 190051 40457 4789 102808 90858 10875 1075 50247 47036 3160 51 70641 65725 4779 137 507969 469695 34648 3626 126000 111354 13329 1317 Tree planting 274020 274020 Farm tree maintenance 261366 261366 Taxes 51222 27335 23887 Dues and subscriptions 14424 10364 3299 761 7214565 5893616 1205836 115113 516595 239990 303982 67679 31148 168232 87550 70864 23751772 4024964 19557821 19726808 154512379 128199756 20233400 23069564 1204781 1304259 196447656 172847152 349506 373717 40675 71201 390181 444918 X 134418117 123046200 61639358 49356034 196057475 172402234 196447656 172847152 X 5697513 -29373091 20337 X X 0 1 X 1 0 X X 1 Garden Club of America 131626773 7 1 22500 0 1 22500 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 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". RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 0 0 1 3936 0 0 3936 0 Part II-B, Line 1: 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. X X X 5 2.37 5 0 1 1 15.00 250 1 61624358 3343587 -8565366 7091116 49311463 49311463 18392814 6079919 61624358 53970881 974481 563329 6197228 49311463 61968133 3208863 11206115 53970881 62176430 4731784 4940081 61968133 0.00000 1.00000 0.00000 0 0 10639808 10639808 7138016 2582415 4555601 4498778 479816 4018962 1475170 962733 512437 19726808 Limited Partnership Interests 23069564 F 23069564 Rental deposits 1000 Deferred compensation liabilities 70201 71201 X 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. 1 Friends of the National Arboretum 3501 New York Avenue NE Washington DC 20002 521257712 501(c)(3) 50000 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) 25000 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) 22500 0 N/A N/A 2021 Annual Scholarships (3) 3 0 Part I, Line 2: 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. X X X X X X 0 0 0 0 0 0 0 0 0 Mark Buscaino Executive Director 177268 0 0 0 0 0 29950 0 15753 0 222971 0 0 0 Andrew Schichtel Chief Operating Officer 135315 0 0 0 0 0 11844 0 7358 0 154517 0 0 0 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. Casey Tree Farm LLC 3030 12th Street NE Washington DC 200172408 To manage real estate and property, grow trees and conduct tree research. VA 296200 11912306 Casey Trees Garden Club of America 14 East 60th Street Third Floor New York NY 10022 131626773 To stimulate the knowledge and love of gardening. DE 501(c)(3) Line 7 N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0