2017-12-19T16:41:24-06:00 2017-06-30 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2016-07-01 311766444 Casey Trees CASE 2028334010 3030 12th St NE Washington DC 20017 Mark Buscaino Executive Director 2028334010 2017-12-19 1 Nicole M Prince CPA P01315245 7038930300 2017-12-19 72.214.41.82 2017-12-19 17:40:28 ES P 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2016 2018-03-14 21:41:22Z Mark Buscaino 3030 12th St NE Washington DC 20017 16944829 0 X www.caseytrees.org X 2001 DC To restore, enhance and protect the tree canopy of the nation's capital. 12 12 80 1520 15742 6096 707652 884952 162294 137174 4149762 8694038 5356 -11874 5025064 9704290 18503 7150 0 0 2878530 3026535 0 0 200847 1891469 1908937 4788502 4942622 236562 4761668 143202523 155365587 163959 136378 143038564 155229209 X To restore, enhance and protect the tree canopy of the nation's capital. 0 0 1292842 8250 Tree Planting: Activities associated with the planting and care of newly-planted trees. 920155 2147 Casey Tree Farm: Activities geared toward the production of trees and strengthening of Casey Trees' support network. 468140 150 Communications & Development: Activities that disseminate information about Casey Trees to encourage engagement in, and broad support, of its work. 456634 5000 21750 Technical Services and Research: Activities that track the condition and extent of trees and the impact of efforts to improve tree canopy over time. 395639 Planning & Design: Activities showcasing the importance of sound planning and design principles to achieve greener, more sustainable urban landscapes. 38679 2000 70841 Program Development: Activities that are not of sufficient size, scale, or cost to warrant tracking on an individual basis. 421938 Education: Activities associated with the development, implementation and evaluation of tree-based education and training programs. 1312890 7000 92591 3994027 1 1 0 1 0 0 1 0 0 1 1 1 0 0 1 1 0 1 0 0 1 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 37 0 1 80 1 1 1 1 CJ 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 VA DC X Casey Trees 2028334010 3030 12th St NE Washington DC 20017 Sean Cahill President 4.50 X X 0 0 0 James Sherald Vice President 5.00 X X 0 0 0 Eric Price Past President 2.00 X X 0 0 0 Charles Flickinger Secretary 15.00 X X 0 0 0 Lianna L King Past President 2.00 X X 0 0 0 David Porter Treasurer 2.00 X X 0 0 0 Henry Ravenel Assistant Treasurer 1.75 X X 0 0 0 Barbara Shea Director 2.25 X 0 0 0 Dennis Chestnut Director 1.00 X 0 0 0 Kevin Spence Kelso Director 1.00 X 0 0 0 Sasa Panarase GCA Representative 1.00 X 0 0 0 Diana Boyce GCA Representative 1.00 X 0 0 0 Mark Buscaino Executive Director 41.00 X 175000 0 12749 Omolara Fatiregun Chief Operating Officer 40.00 X 115910 0 13518 290910 0 26267 2 0 1 0 American Technology Services 2751 Prosperity Ave 6th Floor Fairfax VA 22031 IT contracting and sourcing of equipment 126218 Hartland Co 1100 Superior Ave East Suite 700 Cleveland OH 44114 Investment management 108459 2 12751 2767 714690 154744 9217 884952 Contract services 900099 131177 131177 Tree sales 111421 5584 5584 Education workshops 611710 413 413 137174 2404063 15742 2388321 9392 0 9392 9392 9392 13442265 7152290 6289975 6289975 6289975 53902 2767 88249 -34347 -34347 Other 900099 13081 13081 13081 9704290 150255 15742 8653341 5000 5000 2150 2150 353033 289268 51635 12130 2108809 1728078 308388 72343 100342 82153 14695 3494 275432 225504 40337 9591 188919 154674 27667 6578 18521 18521 43105 18848 23466 791 136331 136331 96925 92787 3354 784 54084 47949 84 6051 324800 260932 29017 34851 175167 141988 23351 9828 55722 50434 4351 937 48221 47722 416 83 84989 43832 7002 34155 414456 385856 23063 5537 151535 126463 22390 2682 Trees/planting material 228136 228136 Staff Training 36761 27340 9235 186 Membership Dues 17686 11449 5512 725 Donated goods 9550 9550 12948 13914 -1067 101 4942622 3994027 747748 200847 149936 373474 137038 185615 18365 27455 74371 112247 17778074 1977218 15988096 15800856 108934927 118179318 17742220 20392114 157570 294508 143202523 155365587 161759 134378 2200 2000 163959 136378 X 83128897 93052779 10598204 12864967 49311463 49311463 143038564 155229209 143202523 155365587 4761668 7428977 0 X X 0 1 X 1 0 X X 1 Garden Club of America 131626773 7 1 5000 0 1 5000 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 X 1 1 Schedule A, 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. One of these members is chosen from among the members of the Board of Directors of the GCA, and one is chosen from among the officers of the GCA. Service as a director of Casey Tees 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). Schedule A, 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 association by means of educational meetings, conferences, correspondence, and publications, 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. Schedule A, 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 19832 0 0 19832 0 Part II-B, Line 1: 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. X X X 1 1.06 0 1 0 1 1 3.00 0 1 59909667 7214349 4947586 62176430 65438839 -671326 4857846 59909667 66727520 4597771 5886452 65438839 60247185 13725273 7244938 66727520 56614380 6122805 2490000 60247185 0.79310 0.20690 0 0 6747749 6747749 6105605 915700 5189905 4111447 557934 3553513 813273 503584 309689 15800856 Limited Partnership Interests 20392114 F 20392114 Rental Deposits 2000 2000 X 17247225 7428977 25709 7454686 9792539 -88249 -88249 9704290 5056580 25709 88249 113958 4942622 0 4942622 Part II, Line 5: The conservation agreement and related documents state the 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: The Organization had no significant uncertain tax positions at June 30, 2017 and 2016. Part XI, Line 4b - Other Adjustments: Direct fundraising event expenses -88,249. Part XII, Line 2d - Other Adjustments: Direct fundraising event expenses 88,249. Central America and the Caribbean 0 0 Investments N/A 6345157 0 0 0 0 0 0 6345157 0 6345157 1 0 1 1 0 0 Canopy Awards 56669 2767 53902 8217 15000 26624 29490 8918 56669 2767 53902 8217 15000 26624 29490 8918 88249 -34347 X X X X X 0 0 0 0 0 0 0 0 0 Mark Buscaino Executive Director 175000 0 0 0 0 0 10500 0 2249 0 187749 0 0 0 Form 990, Part VI, Section A, line 7a The Garden Club of America selects two members of Casey Trees' Board of Directors. Form 990, Part VI, Section B, line 11b A copy of the Form 990 is first reviewed and approved by Casey Trees' outside accountant and management. Upon management's approval, the Form 990 is forwarded to the audit committee for review prior to submission. A copy of the Form 990 is then provided to the Board of Directors before it is filed. Form 990, Part VI, Section B, line 12c In connection with any actual or possible conflict of interest, an interested person must disclose the existence of the interest as soon as s/he realizes a conflict of interest exists to the Executive Committee of the Board of Directors or a governing body established by the Board President. After exercising due diligence with all the information available to it, the Executive Committee or governing board shall determine whether Casey Trees can obtain with reasonable efforts a more advantageous transaction or arrangement from a person or entity that would not give rise to a conflict of interest. If not, the Executive Committee or governing board shall determine by a majority vote whether the transaction or arrangement is in Casey Trees' best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination it shall make its decision as to whether to enter into the transaction or arrangment. A record of the aformentioned proceedings shall be kept that identifies the person(s) with the potential conflict of interest, the nature of the conflict itself, the names of the members of the committee present for deliberations, and the nature of the discussion and resolution(s). Failure to report a conflict of interest may result in disciplinary action including termination. Form 990, Part VI, Section B, line 15 When hiring an Executive Director, the Board President shall review documents pertaining to the cash and non-cash compensation for Executive Directors of similar organizations to determine if the compensation package is appropriate. Setting of the initial salary level will account for skills, experience, locality adjustments, etc. Thereafter, on an annual basis, the Board President will review the Executive Director's performance, and account for factors such as internal and external pay equity and others as appropriate, to determine if a salary increase or other compensation is warranted. The President may assign this duty to another board member(s) at his/her discretion as needs dictate. The setting of the initial salary/benefit levels, and any increases, shall be reviewed and agreed to by the Executive Committee of the Board. Form 990, Part VI, Section C, line 18 Casey Trees makes its Form 1023 available upon request. Casey Trees makes available a public disclosure copy of its Federal Form 990 upon request and on Guidestar. Form 990, Part VI, Section C, line 19 Casey Trees makes its governing documents, certain policies (including conflict of interest policy) and financial statements available upon request based on the discretion of management. Form 990, Part 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. Casey Tree Farm LLC 3030 12th Street NE Washington DC 20017 To manage real estate and property, grow trees and conduct tree research. VA 8908666 84858332 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