INTERNATIONAL SOCIETY OF ARBORICULTURE: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: INTERNATIONAL SOCIETY OF ARBORICULTURE (EIN 37-1004119)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202303199349323580
Schema version: 2022v5.0
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 D
Schedule F
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T16:16:59-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	571157523	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	APRIO LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2002 SUMMIT BOULEVARD SUITE 120	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30319	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	371004119	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL SOCIETY OF ARBORICULTURE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	INTE	BusinessNameControlTxt
Phone	4048929651	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	270 PEACHTREE ST NW STE 1900	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	CAITLYN POLLIHAN	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	4048929651	PhoneNum
Signature	2023-11-13	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	CAITLYN	PersonFirstNm
Person Last	POLLIHAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	STACY CULLEN	PreparerPersonNm
PTIN	P00974308	PTIN
Phone	4048929651	PhoneNum
Preparation	2023-11-13	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	CAITLYN POLLIHAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	270 PEACHTREE ST NW STE 1900	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$11,268,610	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.ISA-ARBOR.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1924	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	THROUGH RESEARCH, TECHNOLOGY, AND EDUCATION, THE INTERNATIONAL SOCIETY OF ARBORICULTURE WILL PROMOTE THE PROFESSIONAL PRACTICE OF ARBORICULTURE AND FOSTER A GREATER WORLDWIDE AWARENESS OF THE BENEFITS OF TREES.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	47	TotalEmployeeCnt
Total Volunteers	1300	TotalVolunteersCnt
Total Gross UBI	$94,413	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,044,329	PYContributionsGrantsAmt
CY Contributions Grants	$3,013,018	CYContributionsGrantsAmt
PY Program Service Revenue	$4,280,122	PYProgramServiceRevenueAmt
CY Program Service Revenue	$5,352,787	CYProgramServiceRevenueAmt
PY Investment Income	$3,132	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$1,980,697	PYOtherRevenueAmt
CY Other Revenue	$1,705,567	CYOtherRevenueAmt
PY Total Revenue	$10,308,280	PYTotalRevenueAmt
CY Total Revenue	$10,071,372	CYTotalRevenueAmt
PY Grants And Similar Paid	$34,759	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$90,978	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,211,257	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$980,496	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,976,896	PYOtherExpensesAmt
CY Other Expenses	$7,808,983	CYOtherExpensesAmt
PY Total Expenses	$7,222,912	PYTotalExpensesAmt
CY Total Expenses	$8,880,457	CYTotalExpensesAmt
PY Revenues Less Expenses	$3,085,368	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,190,915	CYRevenuesLessExpensesAmt
Total Assets BOY	$12,941,286	TotalAssetsBOYAmt
Total Assets EOY	$12,667,373	TotalAssetsEOYAmt
Total Liabilities BOY	$5,691,188	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$5,409,266	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$7,250,098	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,258,107	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THROUGH RESEARCH, TECHNOLOGY, AND EDUCATION, THE INTERNATIONAL SOCIETY OF ARBORICLTURE WILL PROMOTE THE PROFESSIONAL PRACTICE OF ARBORICULTURE AND FOSTER A GREATER WORLDWIDE AWARENESS OF THE BENEFITS OF TREES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$3,215,960	ExpenseAmt
Desc	CREDENTIALING - PROVIDE CERTIFICATION EXAMINATION SERVICES FOR POTENTIAL CANDIDATES AND RECERTIFICATION SERVICES TO EXISTING CREDENTIALS TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF THE ARBORISTS. THE CREDENTIALING PROGRAM SERVES OVER 53,000 CREDENTIALS IN 45 COUNTRIES. ISA CERTIFICATION PROGRAMS MANAGED OVER 500,000 CONTINUING EDUCATION UNITS SUBMITTED BY VARIOUS CREDENTIAL HOLDERS. ISA PROVIDES QUALIFICATION TRAINING WORKSHOPS AND CREDENTIAL TESTING SERVICES FOR PARTICIPANTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$444,407	ExpenseAmt
Desc	EDUCATIONAL PRODUCTS AND SERVICES - EPS MANAGES THE DEVELOPMENT AND PRODUCTION OF MONTHLY PUBLICATIONS FOR ISA MEMBERS, TO DISSEMINATE TIMELY AND RELEVANT ARTICLES, NEWS, INFORMATION, AND RESEARCH REGARDING TREES AND TREE CARE. EGS DEVELOPS AND DISTRIBUTES EDUCATIONAL MATERIALS FOR THE INDUSTRY, INCLUDING PUBLICATIONS, WORKSHOP CURRICULUM, ONLINE LEARNING COURSES, PODCASTS, AND CONSUMER AND INDUSTRY BROCHURES. 6 ISSUES OF THE ARBORIST NEWS WERE PUBLISHED, 6 ISSUES OF THE ARBORICULTURE AND URBAN FORESTRY JOURNAL WERE PUBLISHED, AND 3NEW PUBLICATIONS WERE PUBLISHED: TREE INJECTION BMP, ARBORISTS' CERTIFICATION STUDY GUIDE AND ITCC RULE BOOK	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$1,262,632	ExpenseAmt
Desc	EVENTS - OPERATE EDUCATIONAL EVENTS, INCLUDING TRAINING WORKSHOPS, CONFERENCES, TRADESHOWS, AND SYMPOSIUMS, TO PROVIDE INFORMATION REGARDING TREE RELATED SUBJECTS TO MEMBERS AND ATTENDEES. WE DID NOT HOLD AN INPERSON ANNUAL CONFERENCE AND TRADESHOW, WE HELD A VIRTUAL EVENT DUE TO COVID. ISA PROVIDES FOR THE INTERNATIONAL TREE CLIMBING CHAMPIONSHIP, NORTH AMERICAN TREE CLIMBING COMPETITION, EUROPEAN TREE CLIMBING COMPETITION, AND ASIA-PACIFIC TREE CLIMBING COMPETITION, TO HIGHLIGHT AND DEMONSTRATE THE VARIOUS SKILLS OF ARBORICULTURAL PRACTITIONERS AND TREE CLIMBING AND CREATING AWARENESS ABOUT THE IMPORTANCE OF TREES AND TREE CARE TO THE PUBLIC.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Expense	$1,143,571	ExpenseAmt
Grant	$90,978	GrantAmt
Desc	MEMBER SERVICES - TO PROVIDE SERVICES TO MEMBERS SUCH AS PRODUCING, PRINTING AND MAILING VARIOUS PUBLICATIONS, NEWSLETTERS AND JOURNALS TO SUPPORT THE PROFESSIONAL DEVELOPMENT OF A MEMBER AND TO KEEP MEMBERS INFORMED ON TREE RELATED ISSUES. SERVED OVER 26,000 MEMBERS INTERNATIONALLY.SALES AND MARKETING - PROVIDE PUBLIC RELATION INITIATIVES INCLUDING NEWS RELEASES, AND THE TRUE PROFESSIONAL PROGRAM, TO HIGHLIGHT AND DEMONSTRATE THE VARIOUS SKILLS OF ARBORICULTURAL PRACTITIONERS AND TREE CLIMBING AND CREATING AWARENESS ABOUT THE IMPORTANCE OF TREES AND TREE CARE TO THE PUBLIC. ALSO MANAGES OUR SUPPORT PROGRAM WITH EXTERNAL VENDORS.	Desc

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$1,143,571	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$90,978	TotalOtherProgSrvcGrantAmt
Total Program Service Expenses	$6,066,570	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	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	0	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
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 With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	47	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	0	ForeignFinancialAccountInd
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
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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	Yes (1)	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	Yes (1)	LocalChaptersInd
Policies Reference Chapters	Yes (1)	PoliciesReferenceChaptersInd
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	GA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4048929651	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	270 PEACHTREE ST NW STE 1900	AddressLine1Txt
City	ATLANTA	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30303	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
DANA KARCHER
PRESIDENT	15.00	Yes (X)	Yes (X)	$0	$0	$0
CHRIS WALSH
PRESIDENT -ELECT	10.00	Yes (X)	Yes (X)	$0	$0	$0
THOMAS SMILEY
VICE PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
GAIL NOZAL
SECRETARY	5.00	Yes (X)	Yes (X)	$0	$0	$0
SHARON JEAN-PHILIPPE
TREASURER	5.00	Yes (X)	Yes (X)	$0	$0	$0
CHRISTOPHER BOZA
MEMBER	5.00	Yes (X)		$0	$0	$0
JOHN GATHRIGHT
MEMBER	5.00	Yes (X)		$0	$0	$0
NICOLAAS VERLOOP
MEMBER	5.00	Yes (X)		$0	$0	$0
RANDALL MILLER
MEMBER	5.00	Yes (X)		$0	$0	$0
JANINE LESTER
MEMBER	5.00	Yes (X)		$0	$0	$0
CARLOS LLANOS ROJAS
MEMBER	5.00	Yes (X)		$0	$0	$0
RUSS CARLSON
MEMBER	5.00	Yes (X)		$0	$0	$0
JOHN COLES
MEMBER	5.00	Yes (X)		$0	$0	$0
SAMUEL MA
MEMBER	5.00	Yes (X)		$0	$0	$0
SHIRLEY VAUGHN
MEMBER	5.00	Yes (X)		$0	$0	$0
TADASHI TOUCHI
MEMBER	5.00	Yes (X)		$0	$0	$0
SUSAN DAY
MEMBER	5.00	Yes (X)		$0	$0	$0
CAITLYN POLLIHAN
EX-OFFICIO MEMBER	40.00		Yes (X)	$229,307	$0	$18,704

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$229,307	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$18,704	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BRIGHTKEY
60 WEST ST SUITE 300	ANNAPOLIS	MD	21401	SUPPORT SERVICES	$1,274,318
NCS PEARSON INC
13036 COLLECTION CENTER DR	CHICAGO	IL	60693	CREDENTIALING SERVICES	$568,842
PREMIER PRINT
3104 FARBER DRIVE	CHAMPAIGN	IL	61822	PRINTING/MAILING SERVICES	$213,424
PIXO
110 W MAIN STREET	URBANA	IL	61801	IT CONSULTING	$209,086
AREA WIDE TECHNOLOGIES
2110 CLEARLAKE BLD 100	CHAMPAIGN	IL	61826	IT MAINTENANCE SERVICES	$189,174

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	7	CntrctRcvdGreaterThan100KCnt
Membership Dues	$3,013,018	MembershipDuesAmt
Total Contributions	$3,013,018	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CREDENTIALING	900099	$4,438,942	$4,438,942
EVENT REGISTRATIONS	900099	$913,845	$913,845

Field	Value	IRS element (for citing)
Total Program Service Revenue	$5,352,787	TotalProgramServiceRevenueAmt
Gross Sales Of Inventory	$2,894,975	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,197,238	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,697,737	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,603,324	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$94,413	UnrelatedBusinessRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$7,830	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,830	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,830	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,071,372	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,963,941	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$94,413	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$90,978	TotalAmt
Program Services	$90,978	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$229,307	TotalAmt
Management And General	$229,307	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$441,002	TotalAmt
Management And General	$441,002	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$36,978	TotalAmt
Management And General	$36,978	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$227,168	TotalAmt
Management And General	$227,168	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$46,041	TotalAmt
Management And General	$46,041	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$75,569	TotalAmt
Management And General	$75,569	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,920	TotalAmt
Management And General	$1,920	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$137,880	TotalAmt
Management And General	$137,880	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$14,005	TotalAmt
Management And General	$14,005	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$489,304	TotalAmt
Management And General	$489,304	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$356,882	TotalAmt
Management And General	$356,882	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$70,023	TotalAmt
Management And General	$70,023	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$9,921	TotalAmt
Management And General	$9,921	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$71,723	TotalAmt
Management And General	$71,723	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$65,954	TotalAmt
Management And General	$65,954	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
CREDENTIALING	$3,215,960	$3,215,960
EVENTS	$1,262,632	$1,262,632
SALES & MARKETING	$601,673	$601,673
MEMBERSHIP EXPENSE	$450,920	$450,920

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$984,617	TotalAmt
Program Services	$444,407	ProgramServicesAmt
Management And General	$540,210	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,880,457	TotalAmt
Program Services	$6,066,570	ProgramServicesAmt
Management And General	$2,813,887	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$6,181,416	BOYAmt
EOY	$3,470,153	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$409,945	BOYAmt
EOY	$437,863	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$204,687	BOYAmt
EOY	$238,119	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$172,213	BOYAmt
EOY	$58,666	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,075,653	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$787,640	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$355,418	BOYAmt
EOY	$288,013	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$3,717,391	BOYAmt
EOY	$6,519,048	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,900,216	BOYAmt
EOY	$1,655,511	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$12,941,286	BOYAmt
EOY	$12,667,373	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,131,002	BOYAmt
EOY	$971,824	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,278,372	BOYAmt
EOY	$2,558,580	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$149,900	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,131,914	BOYAmt
EOY	$1,878,862	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$5,691,188	BOYAmt
EOY	$5,409,266	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,250,098	BOYAmt
EOY	$7,258,107	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,250,098	BOYAmt
EOY	$7,258,107	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$12,941,286	BOYAmt
EOY	$12,667,373	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$1,190,915	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$1,182,908	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$2	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$119,875	OtherCostOrOtherBasisAmt
Depreciation	$50,279	DepreciationAmt
Book Value	$69,596	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$955,778	OtherCostOrOtherBasisAmt
Depreciation	$737,361	DepreciationAmt
Book Value	$218,417	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$288,013	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	RIGHT OF USE ASSET	Desc
Book Value	$1,655,511	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,655,511	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	LEASE LIABILITY	Desc
Amt	$1,878,862	Amt

Field	Value	IRS element (for citing)
Total Liability	$1,878,862	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$10,085,702	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$1,182,908	NetUnrealizedGainsInvstAmt
Other Revenue	$1,197,238	OtherRevenueAmt
Revenue Not Reported	$14,330	RevenueNotReportedAmt
Revenue Subtotal	$10,071,372	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$10,071,372	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$10,077,693	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,197,238	OtherExpensesIncludedAmt
Expenses Not Reported	$1,197,238	ExpensesNotReportedAmt
Expenses Subtotal	$8,880,455	ExpensesSubtotalAmt
Other Expenses Not Included	$2	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$2	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,880,457	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE SOCIETY IS A CHARITABLE ORGANIZATION AND QUALIFIES UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. ACCORDINGLY, THE SOCIETY HAS PROVIDED FOR NO INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE SOCIETY APPLIES THE GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX PROVISIONS IN FASB ASC 740 INCOME TAXES. THERE WERE NO UNRECOGNIZED TAX BENEFITS OR RELATED LIABILITIES AT DECEMBER 31, 2021. THE SOCIETY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS PRIOR TO 2018.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS NETTED ON TAX RETURN 1,197,238.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	COST OF GOODS NETTED ON TAX RETURN 1,197,238.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	ROUNDING 2.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA,	PROGRAM SERVICES	MEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.	$26,944
EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM	PROGRAM SERVICES	MEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.	$686,667
NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES	PROGRAM SERVICES	MEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES.	$12,001

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	$725,612	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$725,612	TotalSpentAmt
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART III ACCOUNTING METHOD:	FormAndLineReferenceDesc

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	TREE RESEARCH AND EDUCATION ENDOWMENT FUND	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	552 S WASHINGTON ST SUITE 109	AddressLine1Txt
City	NAPERVILLE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60540	ZIPCd

Field	Value	IRS element (for citing)
Recipient EIN	371018692	RecipientEIN
IRC Section	501C3	IRCSectionDesc
Cash Grant	$90,978	CashGrantAmt
Non Cash Assistance	$0	NonCashAssistanceAmt
Purpose Of Grant	PROMOTE ARBORICULTURE TO THE GENERAL PUBLIC	PurposeOfGrantTxt

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

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

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	CAITLYN POLLIHAN	PersonNm
Title	EX-OFFICIO MEMBER	TitleTxt
Base Compensation Filing Org	$229,307	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$6,936	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$11,768	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$248,011	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 (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE ISA SHALL BE ORGANIZED AS A MEMBERSHIP ORGANIZATION UNDER THE POLICIES DETERMINED AND ESTABLISHED BY THE BOARD OF DIRECTORS. QUALIFIED PERSONS AND ORGANIZATIONS SEEKING MEMBERSHIP SHALL BE ACCEPTED AS MEMBERS OF THE SOCIETY UPON THE ACCEPTANCE OF THE REQUIRED APPLICATION, DUES, FEES, AND ASSESSMENTS, AND CONSISTENT WITH ALL CORPORATE POLICIES. ISA'S MEMBERSHIP CLASSES ARE PROFESSIONAL, LIFE, SENIOR, STUDENT, HONORARY LIFE, AND ASSOCIATE.
FORM 990, PART VI, SECTION A, LINE 7A	UNDER THE RELEVANT TERMS OF THE BYLAWS, THE STRUCTURE IS COMPOSED OF THE ISA BOARD OF DIRECTORS, COMPRISED OF FIFTEEN (15) DIRECTORS, INCLUDING TEN (10) DIRECTOR POSITIONS FILLED BY DIRECT ISA MEMBERSHIP ELECTIONS, THREE (3) DIRECTOR POSITIONS FILLED BY ELECTION OF THE COUNCIL OF COMPONENT REPRESENTATIVES, AND A PRESIDENT/CHAIR OF THE BOARD AND A PRESIDENT/CHAIR-ELECT ELECTED BY THE BOARD OF DIRECTORS FROM THE CURRENT DIRECTORS. DIRECTORS SERVE FOR A THREE YEAR TERM OTHER THAN THE PRESIDENT/CHAIR OF THE BOARD OF DIRECTORS, AND PRESIDENT/CHAIR-ELECT IN LIMITED CIRCUMSTANCES. NO DIRECTOR SHALL BE PERMITTED TO SERVE MORE THAN TWO (2) CONSECUTIVE TERMS OF OFFICE OR SIX (6) CONSECUTIVE YEARS, WHICHEVER PERIOD IS LONGER THE TERMS OF THE DIRECTOR SHALL BE STAGGERED.
FORM 990, PART VI, SECTION B, LINE 11B	INITIAL REVIEW IS COMPLETED BY THE DIRECTOR OF FINANCE AND OPERATIONS AND THE EXECUTIVE DIRECTOR. THE ISA PRESIDENT AND CHAIR OF THE FINANCE COMMITTEE IS FORWARDED A COPY OF THESE FORMS AND HAVE FINAL APPROVAL. THE COMPLETED FORM 990 IS POSTED TO THE BOARD OF DIRECTORS WEBSITE FOR REVIEW AND COMMENT.
FORM 990, PART VI, SECTION B, LINE 12C	EACH BOARD MEMBER IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM AND REVIEW ON AN ANNUAL BASIS. A POTENTIAL CONFLICT OF INTEREST MAY EXIST ANY TIME A BOARD MEMBER'S ACTIONS MAY BE REASONABLEY BELIEVED TO BE MOTIVATED BY THE POTENTIAL FOR PERSONAL GAIN, OR POTENTIAL GAIN OF THIRD PARTIES IN WHICH THE BOARD MEMBER HAS A MATERIAL ITNEREST. IN THE EVENT OF SUCH A CONFLICT THE BOARD MEMBER SHOULD DISCLOSE THE CONFLICT AND ABSTAIN FROM DISCUSSION AND VOTING ON ANY ACTION RELTATED TO THE CONFLICT IF THE BOARD MEMBER DOES NOT VOLUNTARILY ABSTAIN, THE BOARD MAY VOTE TO DETERMINE WHETHER OR NOT TO REQUIRE AN ABSTENTION.
FORM 990, PART VI, SECTION B, LINE 15	PERFORMANCE WILL BE DETERMINED UTILIZING A FORMAL EVALUATION FORM AND WILL INCORPORATE THE INPUT OF MEMBERS OF THE BOARD OF DIRECTORS AT A MINIMUM. THE ISA PRESIDENT WILL INITIATE AN ANNUAL REVIEW OF THE WORK PERFORMANCE OF THE ISA EXECUTIVE DIRECTOR IN ACCORDANCE WITH THIS POLICY. A SALARY RANGE WILL BE DETERMINED FOR THE POSITION OF EXECUTIVE DIRECTOR. ADJUSTMENTS TO SALARY ARE DETERMINED BASED ON EVALUATION OF THE EXECUTIVE DIRECTOR'S PERFORMANCE DURING THE PAST YEAR. THE PRESIDENT ALONG WITH THE EXECUTIVE COMMITTEE WILL DETERMINE PAY ADJUSTMENTS BASED ON THE RESULTS OF THE EXECUTIVE DIRECTOR'S PERFORMANCE REVIEW. IT IS THE RESPONSIBILITY OF THE PRESIDENT AND PRESIDENT-ELECT TO COMMUNICATE THE RESULTS OF THE PERFORMANCE EVALUATION AND ANY ADJUSTMENTS TO THE SALARY. RESPONSIBILITY FOR EXECUTION OF THE SALARY CHANGES LIE WITH THE DIRECTOR OF HUMAN RESOURCES AS DIRECTED BY THE PRESIDENT. THE RANGE WILL BE BASED ON BENCHMARKING OF SIMILAR POSITIONS IN TERMS OF GEOGRAPHIC LOCATION, BUDGET, PERSONNEL AND JOB RESPONSIBILITIES. THE RANGE OF SALARY FOR THE EXECUTIVE DIRECTOR WILL BE SET BY BENCHMARKING AGAINST NON-PROFITS SIMILAR IN SIZE, GEOGRAPHICAL AREA, BUDGET AND RESPONSIBILITIES OF THE EXECUTIVE DIRECTOR. SALARY BENCHMARKING WILL BE CONDUCTED BY A PROFESSIONAL EXECUTIVE COMPENSATION RESEARCH SERVICE EVERY FIVE YEARS OR NO SOONER THEN THREE YEARS IF NECESSARY. THE DIRECTOR OF HUMAN RESOURCES WILL ASSSIST THE PRESIDENT TO ACQUIRE DATA AND SELECT AND RETAIN THE BENCHMARKING CONSULTANT IF NEEDED. PAY IS GENERALLY CENTERED ON THE MID-POINT OF THE RANGE. PAY ABOVE THE MID-POINT IS FOR CONSISTENT EXEMPLARY PERFORMANCE. SOURCES USED INCLUDE NATIONAL EXECUTIVE COMPENSATION SURVEY FROM EMPLOYERS ASSOCATION, ASAE ASSOCATION COMPENSATION, AMERICAN RESEARCH COMPANY NATIONAL COMPENSATION STUDY, AND A THIRD PARTY (EMPLOYERS' ASSN) REVIEW LETTER.
FORM 990, PART VI, SECTION C, LINE 19	ISA PUTS THE GOVERNING DOCUMENTS (INCLUDING CONFLICT OF INTEREST POLICY) AND FINANCIAL STATEMENTS ON THE ISA WEBSITE BEHIND A LOGIN SO ONLY DIRECTORS AND COMMITTEE MEMBERS HAVE ACCESS. ISA WILL MAKE COPIES OF EACH AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24E	EDUCATION PRODUCTS & SERVICES EXPENSES: PROGRAM SERVICE EXPENSES 444,407. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 444,407. FINANCIAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 282,520. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 282,520. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 132,594. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 132,594. BOARD EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 125,096. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 125,096.
FORM 990, PART XI, LINE 9:	ROUNDING 2.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS NOT CHANGE THE OVERSIGHT PROCESS FOR THE REVIEW DURING THE YEAR.
FORM 990, PART VI, LINE 1A:	THE EXECUTIVE COMMITTEE IS COMPOSED OF THE OFFICERS AND MAY ACT FOR THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD OR AS OTHERWISED AUTHORIZED BY THE BOARD. CONSISTENT WITH APPLICABLE LAW THE EXECUTIVE COMMITTEE SHALL NOT, HOWEVER, HAVE THE POWER TO APPROVE A DISSOLUTION OR MERGER, SELL CORPORATE ASSETS, REMOVE A DIRECTOR OR OFFICER, FILL VACANCIES ON THE BOARD OF DIRECTORS OR ON ANY COMMITTEE, FIX COMPENSATION RELATING TO BOARD OR COMMITTEE SERVICE AMEND, REPEAL, OR ADOPT BYLAWS, OR AMEND OR REPEAL ANY RESOLUTION OF THE BOARD WHICH, BY ITS TERMS, IS NOT SO AMENDABLE OR REPEALABLE. ALL PROCEEDINGS AND ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE RECORDED AND REPORTED TO THE BOARD OF DIRECTORS AT THE NEXT MEETING OF THE BOARD.