2025-10-23T16:27:52-05:00 2024-12-31 582487348 Aprio Advisory Group LLC 2002 Summit Boulevard Suite 120 Atlanta GA 30319 990 2024-01-01 371004119 International Society of Arboriculture INTE 4048929651 270 Peachtree Street NW 1900 Atlanta GA 30303 Caitlyn Pollihan CEO & Executive Director 4048929651 2025-10-13 1 1 Stacy Cullen P00974308 4048929651 2025-10-13 2024 2025-03-06 01:10:19Z Caitlyn Pollihan 270 Peachtree Street NW 1900 Atlanta GA 30303 12913147 0 X www.isa-arbor.com X 1924 IL 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. 15 15 42 1300 64719 0 3040586 3063393 5584546 5937296 128418 736257 1993730 1836984 10747280 11573930 60781 61268 0 0 1220938 1401828 0 0 0 8600866 9211805 9882585 10674901 864695 899029 14385560 15617040 4978510 4709644 9407050 10907396 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. 0 0 3608820 4911496 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. 472303 1718933 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. 1674026 1025800 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. 1176888 61268 49107 1176888 61268 49107 6932037 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 54 0 1 42 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 Street NW 1900 Atlanta GA 30303 Nicolaas Verloop President(Upto Oct 24) 15.00 X X 0 0 0 Thomas Smiley President 10.00 X X 0 0 0 Gail Nozal Vice President(Upto Oct 24) 5.00 X X 0 0 0 Randall Miller Secretary (Upto Oct 24) 5.00 X X 0 0 0 Sharon Jean-Philippe President- Elect 5.00 X X 0 0 0 Christopher Boza Treasurer 5.00 X 0 0 0 John Gathright Member(Upto Oct 24) 5.00 X 0 0 0 Carlos Llanos Rojas Member(Upto Oct 24) 5.00 X 0 0 0 John Coles Member 5.00 X 0 0 0 Samuel Ma 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 Jason Grabosky Member 5.00 X 0 0 0 Jessica Sanders Vice President 5.00 X 0 0 0 Michael Watson Member 5.00 X 0 0 0 Lori Brockelbank Member (Served October-December) 5.00 X 0 0 0 Rebecca Johnson Member (Served October-December) 5.00 X 0 0 0 Tim Walsh Member (Served October-December) 5.00 X 0 0 0 Stephen Lane Member (Served October-December) 5.00 X 0 0 0 Lauren Marshall Member (Served October-December) 5.00 X 0 0 0 Caitlyn Pollihan CEO & Executive Director 40.00 X 359703 0 28935 Freddie Harroway Director of Finance 40.00 X 132600 0 13425 Chastity Austin Director of Human Resources 40.00 X 131748 0 16237 Luana Vargas Director of Credentialing 40.00 X 126776 0 18224 Alice Bagley Director of Marketing 40.00 X 118310 0 16921 Jamie Vidich Director of Educational Products 40.00 X 116931 0 13356 986068 0 107098 5 0 1 0 BrightKey 60 West St Suite 300 Annapolis MD 21401 Support Services 1254800 NCS Pearson Inc 13036 Collection Center Dr Chicago IL 60693 Credentialing Services 655860 Hyatt Regency Atlanta 265 Peachtree St Atlanta GA 30303 Conference/Catering Services 588201 Agilutions Consulting Inc PO Box 807 Denver CO 80201 IT Consulting Services 270005 Area Wide Technologies 2110 Clearlake Bld 100 Champaign IL 61826 IT Maintenance Services 263205 5 3063393 3063393 Credentialing 900099 4911496 4911496 Event Registrations 900099 1025800 1025800 5937296 334934 334934 401323 0 401323 401323 401323 3122869 1339217 1783652 1718933 64719 Miscellaneous Income 900099 49107 49107 Other Income 900099 4225 4225 53332 11573930 7705336 64719 740482 X 61268 61268 922100 922100 124859 124859 298908 298908 55961 55961 89116 89116 129184 129184 13109 13109 722437 722437 387798 387798 109085 109085 65062 65062 99512 99512 Credentialing 3608820 3608820 Events 1674030 1674030 Sales & Marketing 600397 600397 Membership Expense 515220 515220 1198035 472302 725733 10674901 6932037 3742864 0 2641748 1978476 6257385 389529 379795 318712 325710 129518 141203 1462834 894709 199529 568125 9302748 4821740 1403776 1144606 14385560 15617040 1013362 967363 2354015 2414226 1611133 1328055 4978510 4709644 X 9407050 10907396 9407050 10907396 14385560 15617040 899029 601317 0 X X 0 1 X 0 0 87366 45428 41938 955778 849281 106497 419690 419690 568125 Right of Use Asset 1144606 1144606 Lease Liability 1328055 1328055 X 13514464 601317 1339217 1940534 11573930 0 11573930 12014118 1339217 1339217 10674901 0 10674901 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. East Asia and the Pacific - Australia, Brunei, Burma, Cambodia, 0 0 Program Services Membership,Certification Services, Educational Goods, Conferences. 87656 Europe (Including Iceland & Greenland) - Albania, Andorra, Austria, Belgium 0 0 Program Services Membership,Certification Services, Educational Goods, Conferences. 71974 South America 0 0 Program Services Membership,Certification Services, Educational Goods, Conferences. 4930 0 0 0 0 0 0 164560 0 164560 0 0 0 0 0 0 1 Tree Research and Education Endowment Fund 552 S Washington ST suite 109 Naperville IL 60540 371018692 501c3 61268 0 Support arboriculture research to benefit the professional arborists and unban foresters Part I, Line 2: The ISA provides direction on how the funds are to be used and the tree fund provides the ISA reports detailing that usage. X X X X X X X X 1 1 X X X 0 0 0 Caitlyn Pollihan CEO & Executive Director 357103 0 2600 0 0 0 18978 0 9957 0 388638 0 0 0 Part I, Line 1a 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. 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.