2015-12-17T14:04:05-06:00 2015-06-30 582676261 Rogers & Company PLLC 8300 Boone Boulevard Suite 600 Vienna VA 22182 990 2014-07-01 311766444 Casey Trees CASE 2028334010 3030 12th St NE Washington DC 20017 Mark Buscaino Executive Director 2028334010 2015-12-17 1 Nicole M Prince CPA P01315245 7038930300 2015-12-17 2014 2016-03-07 17:11:31Z Mark Buscaino 3030 12th St NE Washington DC 20017 18075065 0 X www.caseytrees.org X 2001 DC To restore, enhance and protect the tree canopy of the nation's capital. 18 18 72 2197 993 -564 540915 717164 93939 203497 5126375 5826793 -6043 4507 5755186 6751961 20048 7500 0 0 2344310 2610050 0 0 208150 1724098 1891656 4088456 4509206 1666730 2242755 147470789 148508382 150910 174770 147319879 148333612 X To restore, enhance and protect the tree canopy of the nation's capital. 1 0 922697 80633 Tree Planting: Activities associated with the planting and care (weeding, mulching and watering) of newly-planted trees. 1104204 5500 18580 Casey Tree Farm: Activities geared toward the production of trees to be used by Casey Trees' planting operations. 506530 Education: Activities associated with the development, implementation and evaluation of tree-based education and training programs. 276957 14500 Technical Services and Research: Activities that track condition and extent of trees and the impact of efforts to improve tree canopy over time. 432768 Planning and Design: Activities showcasing the importance of sound planning and design principles to achieve greener, more sustainable urban landscapes. 345104 Communications and Development: Activities that disseminate information about Casey Trees to encourage engagement in, and broad support of its work. 38043 2000 99785 Program Development: Activities that are not of sufficient size, scale, or cost to warrant tracking on an individual basis. 1092872 2000 114285 3626303 1 1 0 1 0 0 0 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 46 0 1 72 1 1 1 1 CJ 0 0 0 1 1 0 0 0 0 X 18 18 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 Eric Price President 2.00 X X 0 0 0 Charles Flickinger Vice President 15.00 X X 0 0 0 Lianna L King Past President 2.00 X X 0 0 0 Sean Cahill President, CTF 4.00 X X 0 0 0 James Sherald Secretary 5.00 X X 0 0 0 David Porter Treasurer 1.30 X X 0 0 0 Henry Ravenel Assistant Treasurer 1.80 X X 0 0 0 Barbara Shea Assistant Treasurer 2.20 X X 0 0 0 Sarah Harreld Assistant Treasurer through 12/14 0.50 X X 0 0 0 Claire Bedat Director 2.00 X 0 0 0 Dennis Chestnut Director 1.00 X 0 0 0 Don Edwards Director 1.00 X 0 0 0 Greg Ina - Delegate for Karl Warnke Director 3.00 X 0 0 0 Karl Warnke Director 1.00 X 0 0 0 Ulrich A Hewer Director 2.00 X 0 0 0 Walker Williams Director 1.10 X 0 0 0 Kevin Kelso Director 1.00 X 0 0 0 Tom Stoner Director 1.00 X 0 0 0 Abby Gray GCA Representative 1.00 X 0 0 0 Mary Kent GCA Representative 1.00 X 0 0 0 Mark Buscaino Executive Director 41.10 X 175000 0 12662 Martin O'Brien Chief Operating Officer 33.80 X 88920 0 13333 263920 0 25995 1 0 1 0 0 3715 58637 238577 416235 18815 717164 Contract services 900099 175169 175169 Tree sales 111421 18894 18894 Education workshops 611710 9434 9434 203497 2224051 993 2223058 20819 0 20819 20819 20819 14871848 11269106 3602742 3602742 3602742 27685 58637 53998 -26313 -26313 Other 900099 10001 10001 10001 6751961 213498 993 5820306 7500 7500 291441 235048 42714 13679 1800754 1452133 263367 85254 81944 66221 12041 3682 275330 222354 40425 12551 160581 129728 23585 7268 4662 4662 43790 19292 23338 1160 150678 150678 202403 186732 9764 5907 75977 69903 1328 4746 192835 144982 22997 24856 152014 124275 21355 6384 149310 130145 14401 4764 97211 90383 5639 1189 115465 88981 2976 23508 365195 337618 20844 6733 93982 80247 12483 1252 Trees/planting material 213134 213134 Staff Training 19999 18602 598 799 Membership Dues 15001 9025 1558 4418 4509206 3626303 674753 208150 231369 321523 94529 130979 3649 7406 50543 93942 17123123 1367424 15642262 15755699 114735504 113654484 16531040 18362379 181893 181970 147470789 148508382 147340 171200 1370 1370 2200 2200 150910 174770 X 80592359 82894773 17416057 16127376 49311463 49311463 147319879 148333612 147470789 148508382 2242755 -1229022 0 X X 0 1 X 1 0 X X 1 Garden Club of America 131626773 7 1 5000 0 1 5000 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 (the "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 Trees shall automatically terminate in the event that such director no longer serves as an officer or director of the 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 Garden Club of America ("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 project 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 in 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 3105 0 0 3105 0 Part II-B, Line 1: The Executive Director of Casey Trees has periodically met with DC officials and their staff regarding potential legislation and its impact on the mission of Casey Trees. 66727520 4597771 5886452 65438839 60247185 13725273 7244938 66727520 56614380 6122805 2490000 60247185 60709196 -1510550 2584266 56614380 51920650 10411340 1622794 60709196 0.00000 0.75360 0.24640 0 0 6747749 6747749 5592721 764725 4827996 4028075 148813 3879262 754578 453886 300692 15755699 Limited Partnership Interests 18362379 F 18362379 Rental Deposits 2200 2200 X 5620494 -1229022 43557 53998 -1131467 6751961 0 6751961 4606761 43557 53998 97555 4509206 0 4509206 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, 2015 and 2014. Part XI, Line 2d - Other Adjustments: Direct fundraising event expenses 53,998. Part XII, Line 2d - Other Adjustments: Direct fundraising event expenses 53,998. Central America and the Caribbean 0 0 Investments N/A 5836822 0 0 0 0 0 0 5836822 0 5836822 0 0 1 1 0 0 Canopy Awards 86322 58637 27685 15908 3175 17758 9674 7483 86322 58637 27685 15908 3175 17758 9674 7483 53998 -26313 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 2162 0 187662 0 0 0 Form 990, Part III, line 2 The Organization has developed a conservation easement program to help preserve plantable spaces, incorporate trees, and increase canopy coverage. First easement was signed in July 2015. 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 11 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 37624 9796107 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