INTERNATIONAL SOCIETY OF ARBORICULTURE: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
INTERNATIONAL SOCIETY OF ARBORICULTURE (EIN 37-1004119)
Tax period
2019-07-01 to 2020-06-30
Filed
2021-05-14
IRS object ID
202121349349306712
Schema version
2019v5.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2021-05-14T16:23:46-05:00ReturnTs
Tax Period End2020-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN571157523PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1APRIO LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15 CONCOURSE PARKWAY SUITE 1000AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30328ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371004119EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1INTERNATIONAL SOCIETY OF ARBORICULTUREBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlINTEBusinessNameControlTxt
Phone4048929651PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1270 PEACHTREE ST NW STE 1900AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30303ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonCAITLYN POLLIHANPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone4048929651PhoneNum
Signature2021-05-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANGELA T DOTSONPreparerPersonNm
PTINP00645864PTIN
Phone4048929651PhoneNum
Preparation2021-05-14PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerCAITLYN POLLIHANPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1270 PEACHTREE ST NW STE 1900AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30303ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$8,155,497GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.ISA-ARBOR.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1924FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTHROUGH RESEARCH, TECHNOLOGY, AND EDUCATION, THE INTERNATIONAL SOCIETY OF ARBORIUCULTURE WILL PROMOTE THE PROFESSIONAL PRACTICE OF ARBORICULTURE AND FOSTER A GREATER WORLDWIDE AWARENESS OF THE BENEFITS OF TREES.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee71TotalEmployeeCnt
Total Volunteers1000TotalVolunteersCnt
Total Gross UBI$159,028TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$47,594NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,093,713PYContributionsGrantsAmt
CY Contributions Grants$3,059,182CYContributionsGrantsAmt
PY Program Service Revenue$4,248,148PYProgramServiceRevenueAmt
CY Program Service Revenue$3,867,937CYProgramServiceRevenueAmt
PY Investment Income$184,393PYInvestmentIncomeAmt
CY Investment Income-$892,789CYInvestmentIncomeAmt
PY Other Revenue$1,460,820PYOtherRevenueAmt
CY Other Revenue$1,122,550CYOtherRevenueAmt
PY Total Revenue$8,987,074PYTotalRevenueAmt
CY Total Revenue$7,156,880CYTotalRevenueAmt
PY Grants And Similar Paid$60,036PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$30,300CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,097,970PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,151,502CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$7,090,580PYOtherExpensesAmt
CY Other Expenses$4,884,965CYOtherExpensesAmt
PY Total Expenses$10,248,586PYTotalExpensesAmt
CY Total Expenses$8,066,767CYTotalExpensesAmt
PY Revenues Less Expenses-$1,261,512PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$909,887CYRevenuesLessExpensesAmt
Total Assets BOY$11,767,254TotalAssetsBOYAmt
Total Assets EOY$10,397,561TotalAssetsEOYAmt
Total Liabilities BOY$8,131,656TotalLiabilitiesBOYAmt
Total Liabilities EOY$7,689,127TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,635,598NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,708,434NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHROUGH RESEARCH, TECHNOLOGY, AND EDUCATION, THE INTERNATIONAL SOCIETY OF ARBORICLTURE WILL PROMOTE THE PROFESSIONAL PRACTICE OF ARBORICULTURE AND FOSTER A GREATER WORLDWIDE AWARENESS OF THE BENEFITS OF TREES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescCREDENTIALING - PROVIDE CERTIFICATION EXAMINATION SERVICES FOR POTENTIAL CANDIDATES AND RECERTIFICATION SERVICES TO EXISTING CREDENTIALS TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF THE ARBORISTS. THE CREDENTIALING PROGRAM SERVES 45,526 CREDENTIALS IN 43 COUNTRIES. ISA CERTIFICATION PROGRAMS MANAGED 481,215 CONTINUING EDUCATION UNITS SUBMITTED BY VARIOUS CREDENTIAL HOLDERS. PROVIDE QUALIFICATION TRAINING WORKSHOPS AND CREDENTIAL TESTING SERVICES FOR PARTICIPANTS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescEDUCATIONAL PRODUCTS AND SERVICES - EPS MANAGES THE DEVELOPMENT AND PRODUCTION OF MONTHLY PUBLICATIONS FOR ISA MEMBERS, TO DISSEMINATE TIMELY AND RELEVANT ARTICLES, NEWS, INFORMATION, AND RESEARCH REGARDING TREES AND TREE CARE. EGS DEVELOPS AND DISTRIBUTES EDUCATIONAL MATERIALS FOR THE INDUSTRY, INCLUDING PUBLICATIONS, WORKSHOP CURRICULUM, ONLINE LEARNING COURSES, PODCASTS, AND CONSUMER AND INDUSTRY BROCHURES. 6 ISSUES OF THE ARBORIST NEWS WERE PUBLISHED, 6 ISSUES OF THE ARBORICULTURE AND URBAN FORESTRY JOURNAL WERE PUBLISHED, AND 3 NEW PUBLICATION WAS PUBLISHED.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
DescEVENTS - OPERATE EDUCATIONAL EVENTS, INCLUDING TRAINING WORKSHOPS, CONFERENCES, TRADESHOWS, AND SYMPOSIUMS, TO PROVIDE INFORMATION REGARDING TREE RELATED SUBJECTS TO MEMBERS AND ATTENDEES. HELD ONE ANNUAL CONFERENCE AND TRADESHOW. ISA PROVIDES FOR THE NORTH AMERICAN TREE CLIMBING COMPETITION, EUROPEAN TREE CLIMBING COMPETITION, AND ASIA-PACIFIC TREE CLIMBING COMPETITION, TO HIGHLIGHT AND DEMONSTRATE THE VARIOUS SKILLS OF ARBORICULTURAL PRACTITIONERS AND TREE CLIMBING AND CREATING AWARENESS ABOUT THE IMPORTANCE OF TREES AND TREE CARE TO THE PUBLIC.Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescMEMBER SERVICES - TO PROVIDE SERVICES TO MEMBERS SUCH AS PRODUCING, PRINTING AND MAILING VARIOUS PUBLICATIONS, NEWSLETTERS AND JOURNALS TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF A MEMBER AND TO KEEP MEMBERS INFORMED ON TREE RELATED ISSUES. SERVED 23,686 MEMBERS INTERNATIONALLY.SALES AND MARKETING - PROVIDE PUBLIC RELATION INITIATIVES INCLUDING NEWS RELEASES, AND THE TRUE PROFESSIONAL PROGRAM, TO HIGHLIGHT AND DEMONSTRATE THE VARIOUS SKILLS OF ARBORICULTURAL PRACTITIONERS AND TREE CLIMBING, AND CREATING AWARENESS ABOUT THE IMPORTANCE OF TREES AND TREE CARE TO THE PUBLIC.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document36IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee71EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial AccountYes (1)ForeignFinancialAccountInd
Foreign CountryUKForeignCountryCd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local ChaptersYes (1)LocalChaptersInd
Policies Reference ChaptersYes (1)PoliciesReferenceChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CURTIS CONNERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4048929651PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1270 PEACHTREE ST NW STE 1900AddressLine1Txt
CityATLANTACityNm
State AbbreviationGAStateAbbreviationCd
ZIP30303ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
PAUL JOHNSON
PRESIDENT15.00Yes (X)Yes (X)$0$0$0
ANNE BEARD
PRESIDENT -ELECT10.00Yes (X)Yes (X)$0$0$0
CHRIS WALSH
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
RUSS CARLSON
SECRETARY5.00Yes (X)Yes (X)$0$0$0
JIM FLOTT
TREASURER5.00Yes (X)Yes (X)$0$0$0
CHRISTOPHER BOZA
MEMBER5.00Yes (X)$0$0$0
JOHN GATHRIGHT
MEMBER5.00Yes (X)$0$0$0
DANA KARCHER
MEMBER5.00Yes (X)$0$0$0
CECIL KONIJNENDIJK
MEMBER5.00Yes (X)$0$0$0
JANINE LESTER
MEMBER5.00Yes (X)$0$0$0
GORDON MANN
MEMBER5.00Yes (X)$0$0$0
GAIL NOZAL
MEMBER5.00Yes (X)$0$0$0
SCOTT PROPHETT
MEMBER5.00Yes (X)$0$0$0
TOM SMILEY
MEMBER5.00Yes (X)$0$0$0
NICLOAAS VERLOOP
MEMBER5.00Yes (X)$0$0$0
HERB WHITE
MEMBER3.00Yes (X)$0$0$0
TOM WOLF
MEMBER1.00Yes (X)$0$0$0
SKIP KINKAID
MEMBER3.00Yes (X)$0$0$0
PEDRO CASTRO
MEMBER1.00Yes (X)$0$0$0
CAITLYN POLLIHAN
EX-OFFICIO MEMBER40.00Yes (X)$173,615$0$26,120
FieldValueIRS element (for citing)
Total Reportable Comp From Org$173,615TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$26,120TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
BRIGHTKEY
60 WEST ST SUITE 300ANNAPOLISMD21401SUPPORT SERVICES$1,192,347
PIXO
110 W MAIN STREETURBANAIL61801SUPPORT SERVICES$279,636
NCS PEARSON
13036 COLLECTION CENTER DRCHICAGOIL60693CREDENTIALING SERVICES$237,943
PREMIER PRINT GROUP
3104 FARBER DRCHAMPAIGNIL61822PRINTING SERVICES$217,107
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Membership Dues$3,059,182MembershipDuesAmt
Total Contributions$3,059,182TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CREDENTIALING900099$3,077,367$3,077,367
EVENT REGISTRATIONS900099$790,570$790,570
FieldValueIRS element (for citing)
Total Program Service Revenue$3,867,937TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column-$892,789TotalRevenueColumnAmt
Exclusion-$892,789ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$1,962,139GrossSalesOfInventoryAmt
Cost Of Goods Sold$998,617CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$963,522TotalRevenueColumnAmt
Related Or Exempt Func Income$963,522RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPERIODICAL ADVERTISINGDesc
Business541800BusinessCd
Total Revenue Column$159,028TotalRevenueColumnAmt
Unrelated Business Revenue$159,028UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$159,028OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,156,880TotalRevenueColumnAmt
Related Or Exempt Func Income$4,831,459RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$159,028UnrelatedBusinessRevenueAmt
Exclusion-$892,789ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$30,300TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$173,555TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,977,947TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$404,566TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$731,957TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$417,075TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$170,007TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$889,883TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$119,223TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$52,043TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
CREDENTIALING$1,636,258
MEMBERSHIP EXPENSE$318,874
BOARD EXPENSE$145,079

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$8,066,767TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,239,431BOYAmt
EOY$1,995,682EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$590,820BOYAmt
EOY$280,920EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$251,004BOYAmt
EOY$264,098EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$323,667BOYAmt
EOY$272,661EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,058,915LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$611,426LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$258,171BOYAmt
EOY$447,489EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$3,874,458BOYAmt
EOY$2,970,237EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$5,229,703BOYAmt
EOY$4,166,474EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,767,254BOYAmt
EOY$10,397,561EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$1,130,675BOYAmt
EOY$1,011,907EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,942,007BOYAmt
EOY$2,493,790EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,450,553BOYAmt
EOY$1,425,775EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,608,421BOYAmt
EOY$2,757,655EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$8,131,656BOYAmt
EOY$7,689,127EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,635,598BOYAmt
EOY$2,708,434EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,635,598BOYAmt
EOY$2,708,434EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,767,254BOYAmt
EOY$10,397,561EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$909,887ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$17,277NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$103,137OtherCostOrOtherBasisAmt
Book Value$103,137BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$955,778OtherCostOrOtherBasisAmt
Depreciation$611,426DepreciationAmt
Book Value$344,352BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$447,489TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
ASSETS HELD FOR SALE$1,682,415
RIGHT OF USE ASSET$2,484,059
FieldValueIRS element (for citing)
Total Book Value Other Assets$4,166,474TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$2,757,655Amt
FieldValueIRS element (for citing)
Total Liability$2,757,655TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SOCIETY IS A CHARITABLE ORGANIZATION AND QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. ACCORDINGLY, THE SOCIETY HAS PROVIDED FOR NO INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SOCIETY APPLIES THE GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX PROVISIONS IN FASB ASC 740 INCOME TAXES. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR RELATED LIABILITIES AT JUNE 30, 2019. THE SOCIETY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2016.ExplanationTxt

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (5 entries)

RegionRegionTxtOfficesOfficesCntEmployeeEmployeeCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,00PROGRAM SERVICESMEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.$78,499
EUROPE (INCLUDING ICELAND & GREENLAND)00PROGRAM SERVICESMEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.$19,634
NORTH AMERICA00PROGRAM SERVICESMEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.$115,980
SOUTH AMERICA00PROGRAM SERVICESMEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.$8,068
SOUTH ASIA00PROGRAM SERVICESMEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.$4,139
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$226,320SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$226,320TotalSpentAmt
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III ACCOUNTING METHOD:FormAndLineReferenceDesc

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1TREE FUNDBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1552 S WASHINGTON ST SUITE 109AddressLine1Txt
CityNAPERVILLECityNm
State AbbreviationILStateAbbreviationCd
ZIP60540ZIPCd
FieldValueIRS element (for citing)
Recipient EIN371018692RecipientEIN
Cash Grant$30,300CashGrantAmt
Purpose Of GrantFUND ARBORICULTURE RESEARCHPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SOCIETY MAINTAINS CONTACT WITH THE TREE FUND TO ENSURE THEY ARE MAINTAINING THEIR ELIGIBILITY AS A 501(C)(3) ORGANIZATION. THE SOCIETY ALSO RECEIVES NOTICE REGARDING HOW THE GRANT FUNDS ARE USED.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonCAITLYN POLLIHANPersonNm
TitleEX-OFFICIO MEMBERTitleTxt
Base Compensation Filing Org$173,555BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$60OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$18,499DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$7,621NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$199,735TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE ISA SHALL BE ORGANIZED AS A MEMBERSHIP ORGANIZATION UNDER THE POLICIES DETERMINED AND ESTABLISHED BY THE BOARD OF DIRECTORS. QUALIFIED PERSONS AND ORGANIZATIONS SEEKING MEMBERSHIP SHALL BE ACCEPTED AS MEMBERS OF THE SOCIETY UPON THE ACCEPTANCE OF THE REQUIRED APPLICATION, DUES, FEES, AND ASSESSMENTS, AND CONSISTENT WITH ALL CORPORATE POLICIES. ISA'S MEMBERSHIP CLASSES ARE PROFESSIONAL, LIFE, SENIOR, STUDENT, HONORARY LIFE, AND ASSOCIATE.
FORM 990, PART VI, SECTION A, LINE 7AUNDER THE RELEVANT TERMS OF THE BYLAWS, THE STRUCTURE IS COMPOSED OF THE ISA BOARD OF DIRECTORS, COMPRISED OF FIFTEEN (15) DIRECTORS, INCLUDING EIGHT (8) DIRECTOR POSITIONS FILLED BY DIRECT ISA MEMBERSHIP ELECTIONS, FIVE (5) DIRECTOR POSITIONS FILLED BY ELECTION OF THE COUNCIL OF COMPONENT REPRESENTATIVES, AND A PRESIDENT/CHAIR OF THE BOARD AND A PRESIDENT/CHAIR-ELECT ELECTED BY THE BOARD OF DIRECTORS FROM THE CURRENT DIRECTORS. DIRECTORS SERVE FOR A THREE YEAR TERM OTHER THAN THE PRESIDENT/CHAIR OF THE BOARD OF DIRECTORS, AND PRESIDENT/CHAIR-ELECT IN LIMITED CIRCUMSTANCES. NO DIRECTOR SHALL BE PERMITTED TO SERVE MORE THAN TWO (2) CONSECUTIVE TERMS OF OFFICE OR SIX (6) CONSECUTIVE YEARS, WHICHEVER PERIOD IS LONGER THE TERMS OF THE DIRECTOR SHALL BE STAGGERED.
FORM 990, PART VI, SECTION B, LINE 11BINITIAL REVIEW IS COMPLETED BY THE DIRECTOR OF FINANCE AND OPERATIONS AND THE EXECUTIVE DIRECTOR. THE ISA PRESIDENT AND CHAIR OF THE FINANCE COMMITTEE IS FORWARDED A COPY OF THESE FORMS AND HAVE FINAL APPROVAL. THE COMPLETED FORM 990 IS POSTED TO THE BOARD OF DIRECTORS WEBSITE FOR REVIEW AND COMMENT.
FORM 990, PART VI, SECTION B, LINE 12CEACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AND REVIEW ON AN ANNUAL BASIS. A POTENTIAL CONFLICT OF INTEREST MAY EXIST ANY TIME A BOARD MEMBER'S ACTIONS MAY BE REASONABLEY BELIEVED TO BE MOTIVATED BY THE POTENTIAL FOR PERSONAL GAIN, OR POTENTIAL GAIN OF THIRD PARTIES IN WHICH THE BOARD MEMBER HAS A MATERIAL ITNEREST. IN THE EVENT OF SUCH A CONFLICT THE BOARD MEMBER SHOULD DISCLOSE THE CONFLICT AND ABSTAIN FROM DISCUSSION AND VOTING ON ANY ACTION RELTATED TO THE CONFLICT IF THE BOARD MEMBER DOES NOT VOLUNTARILY ABSTAIN, THE BOARD MAY VOTE TO DETERMINE WHETHER OR NOT TO REQUIRE AN ABSTENTION.
FORM 990, PART VI, SECTION B, LINE 15PERFORMANCE WILL BE DETERMINED UTILIZING A FORMAL EVALUATION FORM AND WILL INCORPORATE THE INPUT OF MEMBERS OF THE BOARD OF DIRECTORS AT A MINIMUM. THE ISA PRESIDENT WILL INITIATE AN ANNUAL REVIEW OF THE WORK PERFORMANCE OF THE ISA EXECUTIVE DIRECTOR IN ACCORDANCE WITH THIS POLICY. A SALARY RANGE WILL BE DETERMINED FOR THE POSITION OF EXECUTIVE DIRECTOR. ADJUSTMENTS TO SALARY ARE DETERMINED BASED ON EVALUATION OF THE EXECUTIVE DIRECTOR'S PERFORMANCE DURING THE PAST YEAR. THE PRESIDENT ALONG WITH THE EXECUTIVE COMMITTEE WILL DETERMINE PAY ADJUSTMENTS BASED ON THE RESULTS OF THE EXECUTIVE DIRECTOR'S PERFORMANCE REVIEW. IT IS THE RESPONSIBILITY OF THE PRESIDENT AND PRESIDENT-ELECT TO COMMUNICATE THE RESULTS OF THE PERFORMANCE EVALUATION AND ANY ADJUSTMENTS TO THE SALARY. RESPONSIBILITY FOR EXECUTION OF THE SALARY CHANGES LIE WITH THE DIRECTOR OF HUMAN RESOURCES AS DIRECTED BY THE PRESIDENT. THE RANGE WILL BE BASED ON BENCHMARKING OF SIMILAR POSITIONS IN TERMS OF GEOGRAPHIC LOCATION, BUDGET, PERSONNEL AND JOB RESPONSIBILITIES. THE RANGE OF SALARY FOR THE EXECUTIVE DIRECTOR WILL BE SET BY BENCHMARKING AGAINST NON-PROFITS SIMILAR IN SIZE, GEOGRAPHICAL AREA, BUDGET AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR. SALARY BENCHMARKING WILL BE CONDUCTED BY A PROFESSIONAL EXECUTIVE COMPENSATION RESEARCH SERVICE EVERY FIVE YEARS OR NO SOONER THEN THREE YEARS IF NECESSARY. THE DIRECTOR OF HUMAN RESOURCES WILL ASSSIST THE PRESIDENT TO ACQUIRE DATA AND SELECT AND RETAIN THE BENCHMARKING CONSULTANT IF NEEDED. PAY IS GENERALLY CENTERED ON THE MID-POINT OF THE RANGE. PAY ABOVE THE MID-POINT IS FOR CONSISTENT EXEMPLARY PERFORMANCE. SOURCES USED INCLUDE NATIONAL EXECUTIVE COMPENSATION SURVEY FROM EMPLOYERS ASSOCATION, ASAE ASSOCATION COMPENSATION, AMERICAN RESEARCH COMPANY NATIONAL COMPENSATION STUDY, AND A THIRD PARTY (EMPLOYERS' ASSN) REVIEW LETTER.
FORM 990, PART VI, SECTION C, LINE 19ISA PUTS THE GOVERNING DOCUMENTS (INCLUDING CONFLICT OF INTEREST POLICY) AND FINANCIAL STATEMENTS ON THE ISA WEBSITE BEHIND A LOGIN SO ONLY DIRECTORS AND COMMITTEE MEMBERS HAVE ACCESS. ISA WILL MAKE COPIES OF EACH AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART VI, LINE 1A:THE EXECUTIVE COMMITTEE IS COMPOSED OF THE OFFICERS AND MAY ACT FOR THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD OR AS OTHERWISED AUTHORIZED BY THE BOARD. CONSISTENT WITH APPLICABLE LAW THE EXECUTIVE COMMITTEE SHALL NOT, HOWEVER, HAVE THE POWER TO APPROVE A DISSOLUTION OR MERGER, SELL CORPORATE ASSETS, REMOVE A DIRECTOR OR OFFICER, FILL VACANCIES ON THE BOARD OF DIRECTORS OR ON ANY COMMITTEE, FIX COMPENSATION RELATING TO BOARD OR COMMITTEE SERVICE AMEND, REPEAL, OR ADOPT BYLAWS, OR AMEND OR REPEAL ANY RESOLUTION OF THE BOARD WHICH, BY ITS TERMS, IS NOT SO AMENDABLE OR REPEALABLE. ALL PROCEEDINGS AND ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE RECORDED AND REPORTED TO THE BOARD OF DIRECTORS AT THE NEXT MEETING OF THE BOARD.

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