2023-11-15T16:16:59-06:00 2022-12-31 571157523 APRIO LLP 2002 SUMMIT BOULEVARD SUITE 120 ATLANTA GA 30319 990 2022-01-01 371004119 INTERNATIONAL SOCIETY OF ARBORICULTURE INTE 4048929651 270 PEACHTREE ST NW STE 1900 ATLANTA GA 30303 CAITLYN POLLIHAN EXECUTIVE DIRECTOR 4048929651 2023-11-13 1 CAITLYN POLLIHAN 999009999 1 STACY CULLEN P00974308 4048929651 2023-11-13 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z CAITLYN POLLIHAN 270 PEACHTREE ST NW STE 1900 ATLANTA GA 30303 11268610 0 X WWW.ISA-ARBOR.COM X 1924 IL 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. 15 15 47 1300 94413 0 4044329 3013018 4280122 5352787 3132 0 1980697 1705567 10308280 10071372 34759 90978 0 0 1211257 980496 0 0 0 5976896 7808983 7222912 8880457 3085368 1190915 12941286 12667373 5691188 5409266 7250098 7258107 X 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. 0 0 3215960 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. 444407 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 1262632 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. 1143571 90978 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. 1143571 90978 6066570 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 19 0 1 47 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 GA X THE ORGANIZATION 4048929651 270 PEACHTREE ST NW STE 1900 ATLANTA GA 30303 DANA KARCHER PRESIDENT 15.00 X X 0 0 0 CHRIS WALSH PRESIDENT -ELECT 10.00 X X 0 0 0 THOMAS SMILEY VICE PRESIDENT 5.00 X X 0 0 0 GAIL NOZAL SECRETARY 5.00 X X 0 0 0 SHARON JEAN-PHILIPPE TREASURER 5.00 X X 0 0 0 CHRISTOPHER BOZA MEMBER 5.00 X 0 0 0 JOHN GATHRIGHT MEMBER 5.00 X 0 0 0 NICOLAAS VERLOOP MEMBER 5.00 X 0 0 0 RANDALL MILLER MEMBER 5.00 X 0 0 0 JANINE LESTER MEMBER 5.00 X 0 0 0 CARLOS LLANOS ROJAS MEMBER 5.00 X 0 0 0 RUSS CARLSON MEMBER 5.00 X 0 0 0 JOHN COLES MEMBER 5.00 X 0 0 0 SAMUEL MA MEMBER 5.00 X 0 0 0 SHIRLEY VAUGHN MEMBER 5.00 X 0 0 0 TADASHI TOUCHI MEMBER 5.00 X 0 0 0 SUSAN DAY MEMBER 5.00 X 0 0 0 CAITLYN POLLIHAN EX-OFFICIO MEMBER 40.00 X 229307 0 18704 229307 0 18704 1 0 1 0 BRIGHTKEY 60 WEST ST SUITE 300 ANNAPOLIS MD 21401 SUPPORT SERVICES 1274318 NCS PEARSON INC 13036 COLLECTION CENTER DR CHICAGO IL 60693 CREDENTIALING SERVICES 568842 PREMIER PRINT 3104 FARBER DRIVE CHAMPAIGN IL 61822 PRINTING/MAILING SERVICES 213424 PIXO 110 W MAIN STREET URBANA IL 61801 IT CONSULTING 209086 AREA WIDE TECHNOLOGIES 2110 CLEARLAKE BLD 100 CHAMPAIGN IL 61826 IT MAINTENANCE SERVICES 189174 7 3013018 3013018 CREDENTIALING 900099 4438942 4438942 EVENT REGISTRATIONS 900099 913845 913845 5352787 2894975 1197238 1697737 1603324 94413 MISCELLANEOUS INCOME 900099 7830 7830 7830 10071372 6963941 94413 0 X 90978 90978 229307 229307 441002 441002 36978 36978 227168 227168 46041 46041 75569 75569 1920 1920 137880 137880 14005 14005 489304 489304 356882 356882 70023 70023 9921 9921 71723 71723 65954 65954 CREDENTIALING 3215960 3215960 EVENTS 1262632 1262632 SALES & MARKETING 601673 601673 MEMBERSHIP EXPENSE 450920 450920 984617 444407 540210 8880457 6066570 2813887 0 6181416 3470153 409945 437863 204687 238119 172213 58666 1075653 787640 355418 288013 3717391 6519048 1900216 1655511 12941286 12667373 1131002 971824 2278372 2558580 149900 2131914 1878862 5691188 5409266 X 7250098 7258107 7250098 7258107 12941286 12667373 X 1190915 -1182908 2 X X 0 1 X 0 0 119875 50279 69596 955778 737361 218417 288013 RIGHT OF USE ASSET 1655511 1655511 LEASE LIABILITY 1878862 1878862 X 10085702 -1182908 1197238 14330 10071372 0 10071372 10077693 1197238 1197238 8880455 2 2 8880457 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. EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, 0 0 PROGRAM SERVICES MEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES. 26944 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM 0 0 PROGRAM SERVICES MEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES. 686667 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES 0 0 PROGRAM SERVICES MEMBERSHIP AND CERTIFICATION SERVICES, EDUCATIONAL GOODS, CONFERENCES. 12001 0 0 0 0 0 0 725612 0 725612 0 0 0 0 0 0 PART III ACCOUNTING METHOD: 1 TREE RESEARCH AND EDUCATION ENDOWMENT FUND 552 S WASHINGTON ST SUITE 109 NAPERVILLE IL 60540 371018692 501C3 90978 0 PROMOTE ARBORICULTURE TO THE GENERAL PUBLIC 1 1 PART I, LINE 2: 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. X X X 0 0 0 CAITLYN POLLIHAN EX-OFFICIO MEMBER 229307 0 0 0 0 0 6936 0 11768 0 248011 0 0 0 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.