CASEY TREES: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- CASEY TREES (EIN 31-1766444)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2018-12-13
- IRS object ID
- 201813479349300601
- Schema version
- 2017v2.3
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-12-13T08:11:10-06:00 | ReturnTs |
| Tax Period End | 2018-06-30 | 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 | 2017-07-01 | 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 | 20017 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Buscaino | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2028334010 | PhoneNum |
| Signature | 2018-12-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Lori A Collingsworth | PreparerPersonNm |
| PTIN | P00639819 | PTIN |
| Phone | 7038930300 | PhoneNum |
| Preparation | 2018-12-10 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 72.214.41.82 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-12-13 | IPDt |
| IP Tm | 09:09:44 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DD9DEC10CB97E0E679036E6E8D036B3AA424D311 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 5757F712A8161F6F3964D64EA127352BD3BB441C | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | 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 | 20017 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $13,009,824 | 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 | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 85 | TotalEmployeeCnt |
| Total Volunteers | 1732 | TotalVolunteersCnt |
| Total Gross UBI | -$1,711 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $884,952 | PYContributionsGrantsAmt |
| CY Contributions Grants | $898,983 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $137,174 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $70,202 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,694,038 | PYInvestmentIncomeAmt |
| CY Investment Income | $9,117,003 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$11,874 | PYOtherRevenueAmt |
| CY Other Revenue | -$16,273 | CYOtherRevenueAmt |
| PY Total Revenue | $9,704,290 | PYTotalRevenueAmt |
| CY Total Revenue | $10,069,915 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $7,150 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $21,850 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,026,535 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,821,780 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $188,998 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,908,937 | PYOtherExpensesAmt |
| CY Other Expenses | $2,223,726 | CYOtherExpensesAmt |
| PY Total Expenses | $4,942,622 | PYTotalExpensesAmt |
| CY Total Expenses | $5,067,356 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $4,761,668 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,002,559 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $155,365,587 | TotalAssetsBOYAmt |
| Total Assets EOY | $161,752,818 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $136,378 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $170,633 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $155,229,209 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $161,582,185 | 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 | Yes (1) | SignificantChangeInd |
| Expense | $1,205,222 | ExpenseAmt |
| Grant | $3,750 | GrantAmt |
| Revenue | $53,350 | RevenueAmt |
| Desc | Tree Planting: Activities associated with the planting and care of newly-planted trees. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,065,103 | ExpenseAmt |
| Revenue | $16,162 | 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 | $732,493 | ExpenseAmt |
| Grant | $15,000 | GrantAmt |
| Desc | Science and Policy: Tracks the condition and extent of DC's trees while promoting tree-friendly urban design and community action in support of our mission. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (3 entries)
| ExpenseExpenseAmt | DescDesc | GrantGrantAmt | RevenueRevenueAmt |
|---|---|---|---|
| $547,046 | Communications & Development: Activities that disseminate information about Casey Trees to encourage engagement in, and broad support, of its work. | ||
| $45,058 | Program Development: Activities that are not of sufficient size, scale, or cost to warrant tracking on an individual basis. | $3,100 | |
| $410,030 | Education: Activities associated with the development, implementation and evaluation of tree-based education and training programs. | $690 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,002,134 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $3,100 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $690 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $4,004,952 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | 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 | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 29 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 85 | 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 | Yes (1) | ForeignFinancialAccountInd |
| Foreign Country | CJ | ForeignCountryCd |
| 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 20017 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| Sean Cahill | ||||||
| President | 4.50 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| James Sherald | ||||||
| Vice President | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Eric Price | ||||||
| Past President | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Charles Flickinger | ||||||
| Secretary | 13.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| David Porter | ||||||
| Treasurer | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Henry Ravenel | ||||||
| Assistant Treasurer | 1.75 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| Barbara Shea | ||||||
| Director | 2.25 | Yes (X) | $0 | $0 | $0 | |
| Rick Klein | ||||||
| Director | 2.00 | Yes (X) | $0 | $0 | $0 | |
| John Kyle | ||||||
| Director | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Kevin Spence Kelso | ||||||
| Director | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Linda Holden | ||||||
| GCA Representative | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Gretchen Downs | ||||||
| GCA Representative | 1.00 | Yes (X) | $0 | $0 | $0 | |
| Mark Buscaino | ||||||
| Executive Director | 40.83 | Yes (X) | $195,000 | $0 | $28,282 | |
| Omolara Fatiregun | ||||||
| Chief Operating Officer | 40.66 | Yes (X) | $128,320 | $0 | $16,051 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $323,320 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $44,333 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| American Technology Services | |||||
| 2751 Prosperity Ave 6th Floor | Fairfax | VA | 22031 | IT contracting and sourcing of equipment | $181,889 |
| Hartland and Co | |||||
| 1100 Superior Ave East Suite 700 | Cleveland | OH | 44114 | Investment management | $108,661 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Federated Campaigns | $13,274 | FederatedCampaignsAmt |
| Fundraising | $21,796 | FundraisingAmt |
| Government Grants | $686,716 | GovernmentGrantsAmt |
| All Other Contributions | $177,197 | AllOtherContributionsAmt |
| Noncash Contributions | $21,796 | NoncashContributionsAmt |
| Total Contributions | $898,983 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Contract services | 900099 | $53,350 | $53,350 |
| Tree sales | 111421 | $16,162 | $16,162 |
| Education workshops | 611710 | $690 | $690 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $70,202 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,964,836 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$1,711 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,966,547 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $9,281 | 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 | $9,281 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,281 | TotalRevenueColumnAmt |
| Exclusion | $9,281 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $9,019,382 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,867,215 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $6,152,167 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,152,167 | TotalRevenueColumnAmt |
| Exclusion | $6,152,167 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $40,171 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $21,796 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $72,694 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$32,523 | TotalRevenueColumnAmt |
| Exclusion | -$32,523 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Other | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $6,969 | TotalRevenueColumnAmt |
| Exclusion | $6,969 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $6,969 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $10,069,915 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $70,202 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$1,711 | UnrelatedBusinessRevenueAmt |
| Exclusion | $9,102,441 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,850 | TotalAmt |
| Program Services | $21,850 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $300,569 | TotalAmt |
| Program Services | $235,730 | ProgramServicesAmt |
| Management And General | $53,643 | ManagementAndGeneralAmt |
| Fundraising | $11,196 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,973,807 | TotalAmt |
| Program Services | $1,551,394 | ProgramServicesAmt |
| Management And General | $349,471 | ManagementAndGeneralAmt |
| Fundraising | $72,942 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,973 | TotalAmt |
| Program Services | $56,263 | ProgramServicesAmt |
| Management And General | $13,028 | ManagementAndGeneralAmt |
| Fundraising | $2,682 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,179 | TotalAmt |
| Program Services | $237,874 | ProgramServicesAmt |
| Management And General | $54,973 | ManagementAndGeneralAmt |
| Fundraising | $11,332 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $171,252 | TotalAmt |
| Program Services | $133,949 | ProgramServicesAmt |
| Management And General | $30,924 | ManagementAndGeneralAmt |
| Fundraising | $6,379 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,855 | TotalAmt |
| Management And General | $28,855 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,943 | TotalAmt |
| Program Services | $18,435 | ProgramServicesAmt |
| Management And General | $27,620 | ManagementAndGeneralAmt |
| Fundraising | $888 | FundraisingAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $138,712 | TotalAmt |
| Management And General | $138,712 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $121,803 | TotalAmt |
| Program Services | $114,970 | ProgramServicesAmt |
| Management And General | $6,428 | ManagementAndGeneralAmt |
| Fundraising | $405 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,828 | TotalAmt |
| Program Services | $53,832 | ProgramServicesAmt |
| Management And General | $146 | ManagementAndGeneralAmt |
| Fundraising | $6,850 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $356,126 | TotalAmt |
| Program Services | $292,287 | ProgramServicesAmt |
| Management And General | $43,584 | ManagementAndGeneralAmt |
| Fundraising | $20,255 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $236,856 | TotalAmt |
| Program Services | $189,010 | ProgramServicesAmt |
| Management And General | $38,179 | ManagementAndGeneralAmt |
| Fundraising | $9,667 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,217 | TotalAmt |
| Program Services | $55,652 | ProgramServicesAmt |
| Management And General | $4,588 | ManagementAndGeneralAmt |
| Fundraising | $977 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,899 | TotalAmt |
| Program Services | $37,677 | ProgramServicesAmt |
| Management And General | $1,738 | ManagementAndGeneralAmt |
| Fundraising | $484 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,762 | TotalAmt |
| Program Services | $79,342 | ProgramServicesAmt |
| Management And General | $9,466 | ManagementAndGeneralAmt |
| Fundraising | $33,954 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $448,343 | TotalAmt |
| Program Services | $405,552 | ProgramServicesAmt |
| Management And General | $35,500 | ManagementAndGeneralAmt |
| Fundraising | $7,291 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $146,904 | TotalAmt |
| Program Services | $120,263 | ProgramServicesAmt |
| Management And General | $23,951 | ManagementAndGeneralAmt |
| Fundraising | $2,690 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Trees/planting material | $345,718 | $345,718 | ||
| Taxes | $31,347 | $27,680 | $3,667 | |
| Staff training | $22,550 | $19,323 | $2,308 | $919 |
| Dues and subscriptions | $14,863 | $8,151 | $6,625 | $87 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,067,356 | TotalAmt |
| Program Services | $4,004,952 | ProgramServicesAmt |
| Management And General | $873,406 | ManagementAndGeneralAmt |
| Fundraising | $188,998 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $373,474 | BOYAmt |
| EOY | $274,299 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $185,615 | BOYAmt |
| EOY | $347,448 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,455 | BOYAmt |
| EOY | $2,095 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $112,247 | BOYAmt |
| EOY | $136,504 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $17,973,846 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,326,003 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,800,856 | BOYAmt |
| EOY | $15,647,843 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $118,179,318 | BOYAmt |
| EOY | $139,320,715 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,392,114 | BOYAmt |
| EOY | $5,662,436 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,508 | BOYAmt |
| EOY | $361,478 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,365,587 | BOYAmt |
| EOY | $161,752,818 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $134,378 | BOYAmt |
| EOY | $168,633 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $2,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $136,378 | BOYAmt |
| EOY | $170,633 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $93,052,779 | BOYAmt |
| EOY | $99,550,505 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,864,967 | BOYAmt |
| EOY | $12,720,217 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,311,463 | BOYAmt |
| EOY | $49,311,463 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,229,209 | BOYAmt |
| EOY | $161,582,185 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,365,587 | BOYAmt |
| EOY | $161,752,818 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $5,002,559 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,350,417 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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 | $15,000 | SupportAmt |
| Other Support | $0 | OtherSupportAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Supported Organizations Total | 1 | SupportedOrganizationsTotalCnt |
| Support Sum | $15,000 | 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 Executive Board of the GCA. Service as a director of Casey Trees shall automatically terminate in the event that such director no longer serves as an officer or director of GCA, for any reason whatsoever. Because of this relationship, the supported organization has a significant voice in the supporting organization's investment policies, timing of grants, manner of making grants, selection of grant recipients, and other use of income or assets (the "significant voice" test). |
| 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
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 | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $14,021 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $14,021 | 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 | 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. | 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 | 1 | TotalEasementsCnt |
| Total Acreage | 1.06 | TotalAcreageCnt |
| Historic Structure Easements | 0 | HistoricStructureEasementsCnt |
| Historic Strctr Easements Aftr | 1 | HistoricStrctrEasementsAftrCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 3.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $62,176,430 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,795,331 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,940,081 | OtherExpendituresAmt |
| End Year Balance | $62,031,680 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $59,909,667 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $7,214,349 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,947,586 | OtherExpendituresAmt |
| End Year Balance | $62,176,430 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $65,438,839 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | -$671,326 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,857,846 | OtherExpendituresAmt |
| End Year Balance | $59,909,667 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $66,727,520 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $4,597,771 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,886,452 | OtherExpendituresAmt |
| End Year Balance | $65,438,839 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,247,185 | BeginningYearBalanceAmt |
| Investment Earnings Or Losses | $13,725,273 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,244,938 | OtherExpendituresAmt |
| End Year Balance | $66,727,520 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.00000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.79490 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.20510 | 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 | $6,747,749 | OtherCostOrOtherBasisAmt |
| Book Value | $6,747,749 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,129,894 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,086,172 | DepreciationAmt |
| Book Value | $5,043,722 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,166,008 | OtherCostOrOtherBasisAmt |
| Depreciation | $683,438 | DepreciationAmt |
| Book Value | $3,482,570 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $930,195 | OtherCostOrOtherBasisAmt |
| Depreciation | $556,393 | DepreciationAmt |
| Book Value | $373,802 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,647,843 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Rental Deposits | Desc |
| Amt | $2,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $11,515,531 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,350,417 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $22,505 | DonatedServicesAndUseFcltsAmt |
| Other Revenue | $72,694 | OtherRevenueAmt |
| Revenue Not Reported | $1,445,616 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,069,915 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $10,069,915 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,162,555 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $22,505 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $72,694 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $95,199 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,067,356 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,067,356 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part II, Line 5: | The conservation agreement 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 holds a conservation easement on real property located in Washington, DC. The purpose of the conservation easement is to prevent uses and development of the property that would degrade the scenic, open space and natural character of the property. Additionally, the property will be managed to provide open space, to protect existing and future tree canopy, and to protect water quality and open space. The conservation easement held by the Organization was obtained via gift deed from the property owner of record at the time of donation. Since this easement has no marketable value, the Organization assigned a nominal value of $1 to the easement and recorded it as conservation easement, which is included in other assets in the audited financial statements at June 30, 2016. |
| 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, 2018 and 2017. |
| Part XI, Line 2d - Other Adjustments: | Direct fundraising event expenses 72,694. |
| Part XII, Line 2d - Other Adjustments: | Direct fundraising event expenses 72,694. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | Central America and the Caribbean | RegionTxt |
| Offices | 0 | OfficesCnt |
| Employee | 0 | EmployeeCnt |
| Type Of Activities Conducted | Investments (sold during fiscal year -0- balance year end) | TypeOfActivitiesConductedTxt |
| Specific Services Provided | N/A | SpecificServicesProvidedTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Canopy Awards | Event1Nm |
| Gross Receipts Event1 | $61,967 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $21,796 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $40,171 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $10,149 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $27,486 | FoodAndBeverageEvent1Amt |
| Entertainment Event1 | $29,538 | EntertainmentEvent1Amt |
| Other Direct Expenses Event1 | $5,521 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $61,967 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $21,796 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $40,171 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $10,149 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $27,486 | FoodAndBeverageTotalEventsAmt |
| Entertainment Total Events | $29,538 | EntertainmentTotalEventsAmt |
| Oth Direct Expnss Total Events | $5,521 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $72,694 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$32,523 | NetIncomeSummaryAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| 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) |
|---|---|---|
| Recipient EIN | 131626773 | RecipientEIN |
| IRC Section | 501(c)(3) | IRCSectionDesc |
| Cash Grant | $15,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
| Purpose Of Grant | Grant to supported organization for 2018 Annual Scholarships | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | 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 | 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. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Mark Buscaino | PersonNm |
| Title | Executive Director | TitleTxt |
| Base Compensation Filing Org | $175,000 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $20,000 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $11,700 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $16,582 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $223,282 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part III, line 3 | The Technical Services and Research and Planning and Design programs are now condensed into the Science and Policy program. |
| 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 XII, Line 2c | Casey Trees' Audit Committee assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant. The Audit Committee was established during fiscal year 2009. In prior years, the Finance Committee assumed responsibility for oversight of the audit. |
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 | 20017 | 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 | $13,537 | TotalIncomeAmt |
| End Of Year Assets | $9,789,147 | 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 |
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