INTERNATIONAL SOCIETY OF ARBORICULTURE: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- INTERNATIONAL SOCIETY OF ARBORICULTURE (EIN 37-1004119)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-10-23
- IRS object ID
- 202512969349302071
- Schema version
- 2024v5.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-10-23T16:27:52-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 582487348 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Aprio Advisory Group LLC | 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 | 2024-01-01 | 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 Street NW 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 | CEO & Executive Director | PersonTitleTxt |
| Phone | 4048929651 | PhoneNum |
| Signature | 2025-10-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| 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 | 2025-10-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 Street NW 1900 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $12,913,147 | 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 (ISA) 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 | 42 | TotalEmployeeCnt |
| Total Volunteers | 1300 | TotalVolunteersCnt |
| Total Gross UBI | $64,719 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $3,040,586 | PYContributionsGrantsAmt |
| CY Contributions Grants | $3,063,393 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,584,546 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $5,937,296 | CYProgramServiceRevenueAmt |
| PY Investment Income | $128,418 | PYInvestmentIncomeAmt |
| CY Investment Income | $736,257 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,993,730 | PYOtherRevenueAmt |
| CY Other Revenue | $1,836,984 | CYOtherRevenueAmt |
| PY Total Revenue | $10,747,280 | PYTotalRevenueAmt |
| CY Total Revenue | $11,573,930 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $60,781 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $61,268 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,220,938 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,401,828 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $8,600,866 | PYOtherExpensesAmt |
| CY Other Expenses | $9,211,805 | CYOtherExpensesAmt |
| PY Total Expenses | $9,882,585 | PYTotalExpensesAmt |
| CY Total Expenses | $10,674,901 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $864,695 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $899,029 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,385,560 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,617,040 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,978,510 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $4,709,644 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $9,407,050 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,907,396 | NetAssetsOrFundBalancesEOYAmt |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $3,608,820 | ExpenseAmt |
| Revenue | $4,911,496 | RevenueAmt |
| 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 61,000 credentials in 45 countries. ISA certification programs managed over 600,000 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 | $472,303 | ExpenseAmt |
| Revenue | $1,718,933 | RevenueAmt |
| 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 | $1,674,026 | ExpenseAmt |
| Revenue | $1,025,800 | RevenueAmt |
| Desc | Events - Operate educational events, including training workshops, conferences, tradeshows, and symposiums, to provide information regarding tree related subjects to members and attendees. ISA held it's Annual Conference and Trade Show in Atlanta in 2024. ISA provides for the International Tree Climbing Championship, North American Tree Climbing Competition, European Tree Climbing Competition, Asia-Pacific Tree Climbing Competition, and Latin America 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 | $1,176,888 | ExpenseAmt |
| Grant | $61,268 | GrantAmt |
| Revenue | $49,107 | RevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,176,888 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $61,268 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $49,107 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $6,932,037 | 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 | 54 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 42 | 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 Street NW 1900 | AddressLine1Txt |
| City | Atlanta | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30303 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| Nicolaas Verloop | |||||||
| President(Upto Oct 24) | 15.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Thomas Smiley | |||||||
| President | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Gail Nozal | |||||||
| Vice President(Upto Oct 24) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Randall Miller | |||||||
| Secretary (Upto Oct 24) | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Sharon Jean-Philippe | |||||||
| President- Elect | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| Christopher Boza | |||||||
| Treasurer | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| John Gathright | |||||||
| Member(Upto Oct 24) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Carlos Llanos Rojas | |||||||
| Member(Upto Oct 24) | 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 | ||
| Tadashi Touchi | |||||||
| Member | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Susan Day | |||||||
| Member | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Jason Grabosky | |||||||
| Member | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Jessica Sanders | |||||||
| Vice President | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Michael Watson | |||||||
| Member | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Lori Brockelbank | |||||||
| Member (Served October-December) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Rebecca Johnson | |||||||
| Member (Served October-December) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Tim Walsh | |||||||
| Member (Served October-December) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Stephen Lane | |||||||
| Member (Served October-December) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Lauren Marshall | |||||||
| Member (Served October-December) | 5.00 | Yes (X) | $0 | $0 | $0 | ||
| Caitlyn Pollihan | |||||||
| CEO & Executive Director | 40.00 | Yes (X) | $359,703 | $0 | $28,935 | ||
| Freddie Harroway | |||||||
| Director of Finance | 40.00 | $132,600 | $0 | $13,425 | Yes (X) | ||
| Chastity Austin | |||||||
| Director of Human Resources | 40.00 | $131,748 | $0 | $16,237 | Yes (X) | ||
| Luana Vargas | |||||||
| Director of Credentialing | 40.00 | $126,776 | $0 | $18,224 | Yes (X) | ||
| Alice Bagley | |||||||
| Director of Marketing | 40.00 | $118,310 | $0 | $16,921 | Yes (X) | ||
| Jamie Vidich | |||||||
| Director of Educational Products | 40.00 | $116,931 | $0 | $13,356 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $986,068 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $107,098 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | 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 | $1,254,800 |
| NCS Pearson Inc | |||||
| 13036 Collection Center Dr | Chicago | IL | 60693 | Credentialing Services | $655,860 |
| Hyatt Regency Atlanta | |||||
| 265 Peachtree St | Atlanta | GA | 30303 | Conference/Catering Services | $588,201 |
| Agilutions Consulting Inc | |||||
| PO Box 807 | Denver | CO | 80201 | IT Consulting Services | $270,005 |
| Area Wide Technologies | |||||
| 2110 Clearlake Bld 100 | Champaign | IL | 61826 | IT Maintenance Services | $263,205 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $3,063,393 | MembershipDuesAmt |
| Total Contributions | $3,063,393 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Credentialing | 900099 | $4,911,496 | $4,911,496 |
| Event Registrations | 900099 | $1,025,800 | $1,025,800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $5,937,296 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $334,934 | TotalRevenueColumnAmt |
| Exclusion | $334,934 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $401,323 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $401,323 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $401,323 | TotalRevenueColumnAmt |
| Exclusion | $401,323 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $3,122,869 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $1,339,217 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,783,652 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,718,933 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $64,719 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Miscellaneous Income | 900099 | $49,107 | $49,107 | |
| Other Income | 900099 | $4,225 | $4,225 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $53,332 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,573,930 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $7,705,336 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $64,719 | UnrelatedBusinessRevenueAmt |
| Exclusion | $740,482 | 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 | $61,268 | TotalAmt |
| Program Services | $61,268 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $922,100 | TotalAmt |
| Management And General | $922,100 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $124,859 | TotalAmt |
| Management And General | $124,859 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $298,908 | TotalAmt |
| Management And General | $298,908 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,961 | TotalAmt |
| Management And General | $55,961 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $89,116 | TotalAmt |
| Management And General | $89,116 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,184 | TotalAmt |
| Management And General | $129,184 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,109 | TotalAmt |
| Management And General | $13,109 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $722,437 | TotalAmt |
| Management And General | $722,437 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $387,798 | TotalAmt |
| Management And General | $387,798 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,085 | TotalAmt |
| Management And General | $109,085 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $65,062 | TotalAmt |
| Management And General | $65,062 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,512 | TotalAmt |
| Management And General | $99,512 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Credentialing | $3,608,820 | $3,608,820 |
| Events | $1,674,030 | $1,674,030 |
| Sales & Marketing | $600,397 | $600,397 |
| Membership Expense | $515,220 | $515,220 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,198,035 | TotalAmt |
| Program Services | $472,302 | ProgramServicesAmt |
| Management And General | $725,733 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,674,901 | TotalAmt |
| Program Services | $6,932,037 | ProgramServicesAmt |
| Management And General | $3,742,864 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,641,748 | BOYAmt |
| EOY | $1,978,476 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,257,385 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $389,529 | BOYAmt |
| EOY | $379,795 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $318,712 | BOYAmt |
| EOY | $325,710 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,518 | BOYAmt |
| EOY | $141,203 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $1,462,834 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $894,709 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $199,529 | BOYAmt |
| EOY | $568,125 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,302,748 | BOYAmt |
| EOY | $4,821,740 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,403,776 | BOYAmt |
| EOY | $1,144,606 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,385,560 | BOYAmt |
| EOY | $15,617,040 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,013,362 | BOYAmt |
| EOY | $967,363 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,354,015 | BOYAmt |
| EOY | $2,414,226 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,611,133 | BOYAmt |
| EOY | $1,328,055 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,978,510 | BOYAmt |
| EOY | $4,709,644 | 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 | $9,407,050 | BOYAmt |
| EOY | $10,907,396 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,407,050 | BOYAmt |
| EOY | $10,907,396 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,385,560 | BOYAmt |
| EOY | $15,617,040 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $899,029 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $601,317 | 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) |
|---|---|---|
| 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 | $87,366 | OtherCostOrOtherBasisAmt |
| Depreciation | $45,428 | DepreciationAmt |
| Book Value | $41,938 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $955,778 | OtherCostOrOtherBasisAmt |
| Depreciation | $849,281 | DepreciationAmt |
| Book Value | $106,497 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $419,690 | OtherCostOrOtherBasisAmt |
| Book Value | $419,690 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $568,125 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Right of Use Asset | Desc |
| Book Value | $1,144,606 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,144,606 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Lease Liability | Desc |
| Amt | $1,328,055 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,328,055 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,514,464 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $601,317 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,339,217 | OtherRevenueAmt |
| Revenue Not Reported | $1,940,534 | RevenueNotReportedAmt |
| Revenue Subtotal | $11,573,930 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $11,573,930 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $12,014,118 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,339,217 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,339,217 | ExpensesNotReportedAmt |
| Expenses Subtotal | $10,674,901 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $10,674,901 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 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, 2023. The Society is no longer subject to income tax examinations for fiscal years prior to 2021. |
| Part XI, Line 2d - Other Adjustments: | Loss on disposition of assets Cost of Goods Netted on Tax Return 1,339,217. |
| Part XII, Line 2d - Other Adjustments: | Loss on disposition of assets Cost of Goods Netted on Tax Return 1,339,217. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Specific Services ProvidedSpecificServicesProvidedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|---|
| East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, | 0 | 0 | Program Services | Membership,Certification Services, Educational Goods, Conferences. | $87,656 |
| Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium | 0 | 0 | Program Services | Membership,Certification Services, Educational Goods, Conferences. | $71,974 |
| South America | 0 | 0 | Program Services | Membership,Certification Services, Educational Goods, Conferences. | $4,930 |
| 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 | $164,560 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $164,560 | 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 |
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 | $61,268 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | Support arboriculture research to benefit the professional arborists and unban foresters | PurposeOfGrantTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 2: | FormAndLineReferenceDesc |
| Explanation | The ISA provides direction on how the funds are to be used and the tree fund provides the ISA reports detailing that usage. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Travel For Companions | Yes (X) | TravelForCompanionsInd |
| Idemnification Gross Up Pmts | Yes (X) | IdemnificationGrossUpPmtsInd |
| Discretionary Spending Acct | Yes (X) | DiscretionarySpendingAcctInd |
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Payments For Use Of Residence | Yes (X) | PaymentsForUseOfResidenceInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Personal Services | Yes (X) | PersonalServicesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| 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 | CEO & Executive Director | TitleTxt |
| Base Compensation Filing Org | $357,103 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $2,600 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $18,978 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $9,957 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $388,638 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 1a | FormAndLineReferenceDesc |
| Explanation | Performance will be determined by 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 CEO & Executive Director in accordance with this polity. A salary range will be determined for the position of CEO & Executive Director. Adjustments to salary are determined based on evaluation of the CEO & 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 CEO & 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 CEO & Executive Director will be set by benchmarking against non-profits similar in size, geographical area, budget and responsibilities of the CEO & Executive Director. Salary benchmarking will be conducted by a professional executive compensation research service every five years or no sooner than three years if necessary. The director of human resources will assist 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' association, ASAE association compensation, American research company national compensation study, and a third party (employers' Assn) review letter. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, 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 other wised 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. |
| 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 (13) director positions filled by direct ISA membership elections, 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 the CEO & 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 reasonably believed to be motivated by the potential for personal gain, or potential gain of third parties in which the board member has a material interest. In the event of such a conflict the board member should disclose the conflict and abstain from discussion and voting on any action related 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 by 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 CEO & Executive Director in accordance with this policy. A salary range will be determined for the position of CEO & Executive Director. Adjustments to salary are determined based on an evaluation of the CEO & 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 CEO & 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 CEO & Executive Director will be set by benchmarking against non-profits similar in size, geographical area, budget and responsibilities of the CEO & Executive Director. Salary benchmarking will be conducted by a professional executive compensation research service every five years or no sooner than three years if necessary. The director of human resources will assist 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' association, ASAE association 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 472,302. Management and general expenses 0. Fundraising expenses 0. Total expenses 472,302. Financial Fees: Program service expenses 0. Management and general expenses 319,728. Fundraising expenses 0. Total expenses 319,728. Board Expense: Program service expenses 0. Management and general expenses 250,808. Fundraising expenses 0. Total expenses 250,808. Other Expenses: Program service expenses 0. Management and general expenses 144,566. Fundraising expenses 0. Total expenses 144,566. Bad Debt Expense: Program service expenses 0. Management and general expenses 10,631. Fundraising expenses 0. Total expenses 10,631. |
| FORM 990, PART XII, LINE 2C: | The organization has not change the oversight process for the review during the year. |