2021-12-08T13:52:36-06:00 2021-06-30 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2020-07-01 311766444 Casey Trees CASE 2028334010 3030 12th St NE Washington DC 200172408 Mark Buscaino Executive Director 2028334010 2021-12-08 1 Mark Buscaino XXX-XX-XXXX Lori A Collingsworth P00639819 7038930300 2021-12-08 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z Mark Buscaino 3030 12th St NE Washington DC 200172408 25848828 0 X www.caseytrees.org X 2001 DC To restore, enhance and protect the tree canopy of the nation's capital. 15 15 68 319 -7147 0 1140061 1285044 338566 527659 6739295 4106758 14172 42603 8232094 5962064 22500 22500 0 0 3813614 3666811 0 0 118842 2607904 2304110 6444018 5993421 1788076 -31357 160309791 196447656 228405 390181 160081386 196057475 X To restore, enhance and protect the tree canopy of the nation's capital. 0 0 1711099 338525 Tree Operations: Activities associated with the planting and care of newly-planted trees. 1427022 178482 Casey Tree Farm: Activities geared toward the production of trees and strengthening of Casey Trees' support network. 510187 22500 Policy & Land Conservation: Tracks the condition and extent of DC's trees while promoting tree-friendly urban design and community action in support of our mission. 626836 Communications & Development: Activities that disseminate information about Casey Trees to encourage engagement in, and broad support, of its work. 304624 10652 Education: Activities associated with the development, implementation and evaluation of tree-based education and training programs. 55000 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. 46085 Program Development: Activities that are not of sufficient size, scale, or cost to warrant tracking on an individual basis. 1032545 10652 4680853 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 27 0 1 68 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 1 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 5.50 X X 0 0 0 John Kyle Vice President 2.25 X X 0 0 0 Kevin Kelso Secretary 5.00 X X 0 0 0 Dave Porter Treasurer 3.00 X X 0 0 0 Rick Klein Assistant Treasurer 2.00 X X 0 0 0 Eric Price Past President 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 1.00 X 0 0 0 Christy Dunkle Director 1.00 X 0 0 0 Barbara Shea Director 1.00 X 0 0 0 Harpreet Peleg Director 1.00 X 0 0 0 Charles Flickinger Director 1.00 X 0 0 0 Henry Ravenel Director 1.00 X 0 0 0 Sandy Thomas Director 1.00 X 0 0 0 Mark Buscaino Executive Director 40.00 X 187915 0 43075 Andrew Schichtel Chief Operating Officer 40.00 X 127000 0 15808 Jessica Sanders- Director of Science and Policy through 12/1/2020 40.00 X 102812 0 17390 417727 0 76273 3 0 1 0 Tammal Enterprises Inc 5705 Arundel Avenue Rockville MD 20852 Construction/Demolition 234960 Clearstead 1100 Superior Avenue Suite 700 Cleveland OH 44114 Investment Management 107671 American Technology Services 2751 Prosperity Ave Suite 600 Fairfax VA 22031 IT services 102792 3 10259 891488 383297 13550 1285044 Tree sales 111421 338525 338525 Contract services 900099 178482 178482 Education workshops 611710 10652 10652 527659 2416987 -7147 2424134 17650 0 17650 17650 17650 21576535 19886764 1689771 1689771 1689771 Other 900099 24953 24953 24953 5962064 527659 -7147 4156508 22500 22500 223594 177308 41736 4550 2602296 2063375 485978 52943 139421 102995 33720 2706 495381 370102 115595 9684 206119 162133 39745 4241 39201 39201 22467 22467 139559 139559 236827 153005 83822 41539 38876 190 2473 190926 131851 28272 30803 219966 182970 33620 3376 152834 130372 20297 2165 25379 24216 1155 8 50579 49491 1076 12 488218 442525 41189 4504 86836 63491 23065 280 Tree planting 301050 301050 Farm tree maintenance 139916 139916 Taxes 136224 104216 32002 6 Dues and subscriptions 32589 20461 11037 1091 5993421 4680853 1193726 118842 431830 516595 157611 303982 28557 31148 20009 87550 23074817 3516996 19331763 19557821 132471187 154512379 6693708 20233400 1175126 1204781 160309791 196447656 209405 349506 19000 40675 228405 390181 X 110744923 134418117 49336463 61639358 160081386 196057475 160309791 196447656 X -31357 35987109 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 0 0 0 1 2108 0 0 2108 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 1g: Casey Trees staff hold meetings when necessary with DC officials including delivering testimony to Council Members legislation and its impacts on trees in the District. X X X 5 2.37 0 5 0 1 1 3.00 1 49311463 18392814 6079919 61624358 53970881 974481 563329 6197228 49311463 61968133 3208863 11206115 53970881 62176430 4731784 4940081 61968133 59909667 7214349 4947586 62176430 0.00000 1.00000 0.00000 0 0 10639808 10639808 6851229 2297969 4553260 4350863 416959 3933904 1232917 802068 430849 19557821 Limited Partnership Interests 20233400 F 20233400 Rental Deposits 2000 Deferred Compensation Liability 38675 40675 X 41829951 35987109 20337 36007446 5822505 139559 139559 5962064 5853862 0 5853862 139559 139559 5993421 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, 2021 and 2020. Part XI, Line 2d - Other Adjustments: Discount on beneficial interest in life estate 20,337. 1 Garden Club of America 14 East 60th Street Third Floor New York NY 10022 131626773 501(c)(3) 22500 0 N/A N/A Grant to supported organization to fund three (3) Annual Scholarships 1 0 Part I, Line 2: Awarded funds are given a specific class to which eligible costs are coded and tracked for reimbursement. Invoices are approved by both the Program Director and the Business Manager before being submitted to the grantor for payment. X X X X X X 0 0 0 0 0 0 0 0 0 Mark Buscaino Executive Director 187915 0 0 0 0 0 29276 0 13799 0 230990 0 0 0 Form 990, Part VI, Section A, line 4 The Bylaws were amended on December 7, 2020 to modify Article III Board of Directors sections below. Section 3.2 Number, Tenure and Qualifications. Modified the original language to allow the President of the Garden Club of America ("GCA") to appoint two directors to the Casey Trees Board who are chosen from among the membership of the GCA. The change further stipulates that directors appointed by the GCA may serve up to two, three (3) year terms unless earlier terminated pursuant to Sections 3.2 or 3.4. Section 3.5 Vacancies. Modified the original language to stipulate that the President of the GCA shall appoint directors to the CT board from among the membership of the GCA in the event of death, resignation or removal of a director appointed by the President of the GCA. 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 356175 11614383 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