Civic Intelligence

Western Chapter of the International

EIN 33-0368951 • 501(c)5 • Porterville, CA

Profile

To foster a greater appreciation of trees by promoting research and education to advance the professional practice of arboriculture.

31910 Country Club DrivePorterville, CA 93257

www.wcisa.net

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

89th percentile

0.24x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

85th percentile

0.18x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-2.6%

Higher net margin than 22% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)5 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

2.7%

Faster revenue growth than 38% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,135,690

Up $116,443 (+11%) from 2023

Liabilities

Up

$276,708

Up $102,408 (+59%) from 2023

Net Assets

Up

$858,982

Up $14,035 (+1.7%) from 2023

Revenue

Up

$1,499,793

Up $39,904 (+2.7%) from 2023

Expenses

Up

$1,539,013

Up $133,408 (+9.5%) from 2023

Net Income

Down

-$39,220

Down $93,504 (-172%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2015: $365,450Liabilities 2015: $16,871Net Assets 2015: $348,5792015Assets 2016: $498,721Liabilities 2016: $108,458Net Assets 2016: $390,2632016Assets 2017: $492,364Liabilities 2017: $10,012Net Assets 2017: $482,3522017Assets 2018: $592,220Liabilities 2018: $24,542Net Assets 2018: $567,6782018Assets 2019: $645,694Liabilities 2019: $69,719Net Assets 2019: $575,9752019Assets 2020: $770,016Liabilities 2020: $174,069Net Assets 2020: $595,9472020Assets 2021: $821,095Liabilities 2021: $68,631Net Assets 2021: $752,4642021Assets 2022: $835,529Liabilities 2022: $76,972Net Assets 2022: $758,5572022Assets 2023: $1,019,247Liabilities 2023: $174,300Net Assets 2023: $844,9472023Assets 2024: $1,135,690Liabilities 2024: $276,708Net Assets 2024: $858,9822024

Highlighted filing

2024

Assets$1,135,690
Liabilities$276,708
Net Assets$858,982

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2015: $981,164Expenses 2015: $928,630Net Income 2015: $52,5342015Revenue 2016: $977,438Expenses 2016: $935,754Net Income 2016: $41,6842016Revenue 2017: $1,099,859Expenses 2017: $1,007,770Net Income 2017: $92,0892017Revenue 2018: $1,163,086Expenses 2018: $1,077,760Net Income 2018: $85,3262018Revenue 2019: $1,078,455Expenses 2019: $1,076,572Net Income 2019: $1,8832019Revenue 2020: $763,097Expenses 2020: $777,044Net Income 2020: -$13,9472020Revenue 2021: $1,012,436Expenses 2021: $916,273Net Income 2021: $96,1632021Revenue 2022: $1,296,399Expenses 2022: $1,225,874Net Income 2022: $70,5252022Revenue 2023: $1,459,889Expenses 2023: $1,405,605Net Income 2023: $54,2842023Revenue 2024: $1,499,793Expenses 2024: $1,539,013Net Income 2024: -$39,2202024

Highlighted filing

2024

Revenue$1,499,793
Expenses$1,539,013
Net Income-$39,220

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 9, 2025
Return Version
2023v6.0
Gross Receipts
$1,517,726
Mission and Program Overview

Mission

To foster a greater appreciation of trees by promoting research and education to advance the professional practice of arboriculture

To foster a greater appreciation of trees by promoting research and education to advance the professional practice of arboriculture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$433,471$598,303▲ $164,832
Cash and Non-Interest-Bearing Accounts$516,575$362,881▼ $153,694
Accounts Receivable$53,686$159,548▲ $105,862
Inventories for Sale or Use$13,818$14,837▲ $1,019
Savings and Temporary Cash Investments$1,697--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,019,247$1,135,690▲ $116,443
Other Assets Total$0$121▲ $121
Liabilities
Deferred Revenue$112,930$182,320▲ $69,390
Accounts Payable and Accrued Expenses$61,370$94,388▲ $33,018
Total Liabilities$174,300$276,708▲ $102,408
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$844,947$858,982▲ $14,035
Total Net Assets Fund Balance$844,947$858,982▲ $14,035
Total Liabilities and Net Assets / Fund Balance$1,019,247$1,135,690▲ $116,443

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$0$5,600$5,600
Compensation and Service Providers

Board Members and Trustees

NameTitle
Daniel GoyettePast President
Kevin EckertPresident
Sarah MaitlandPresident Elect
Tracey TakeuchiVice President
Rose EppersonExec Director
Linda Chalker ScottEditor
Alison LancasterMember
John CrandallMember
Julia GowinMember
Justin BarriosMember
Rhonda WoodMember
Jonathan FlournoySecretary
Jeff SpohnTreasuer

Highest Paid Contractors

ContractorServicesLocationCompensation
Epicenter Management INCManagementPO BOX 796, Orange, CA 92856$308,501
Revenue and Support

Revenue Composition

Contributions and Grants
$232,745
Program Service Revenue
$1,228,534
Investment Income
$5,006
Other Revenue
$33,508
All Other Contributions
$232,745
Change in Net Assets
$-39,220
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,539,013
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$236,102$36,464-$272,566
Fees for Services Management$160,005$37,630-$197,635
Other Expenses$188,772$1,954-$190,726
Royalties$75,604--$75,604
Office Expenses$16,558$1,698-$18,256
Insurance$2,489$4,265-$6,754
Fees for Service Investment Mgmnt Fees-$5,126-$5,126
Information Technology$4,711--$4,711
Interest-$85-$85
Total Functional Expenses$1,347,734$191,279$0$1,539,013
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-ENTITY 55% OWNEDManagement FeesNo$308,501
-Founder & PresidentTraining FeesNo$19,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Western charter isa contracts with epicenter management to handle the management and daily operations of the organization.

Form 990, Part VI, Section A, Line 6

Western chapter isa is a membership organization for those directly invovled in the filed of arboriculture and/or other closely related fields or otherwise interested in the field of arboriculture.

Form 990, Part VI, Section A, Line 7A

Line 7a explanation - the western chapter isa is a membership organization. We hold an annual election where the membership votes to elect officers and make any bylaws revisions.

Form 990, Part VI, Section A, Line 7B

Line 7b explanation - the western chapter isa is a membership organization. We hold an annual election where the membership votes to elect officers and make any bylaws revisions.

Form 990, Part VI, Section B, Line 11B

The finance committee reviews form 990 and attached schedules before filing of the tax return

Form 990, Part VI, Section B, Line 12C

Continuous review of the accounting and activities

Form 990, Part VI, Section B, Line 15

Organization uses cpi data and tables to determine compensation.

Form 990, Part VI, Section C, Line 18

Governing documents, policies, and financial statements are available through the organization's website, as well as upon request.

Form 990, Part VI, Section C, Line 19

No other documents available to the public

Filing and Contact Details

Filer

Filer Name
Western Chapter of the International
EIN
33-0368951
Phone
5597848733
Address
31910 COUNTRY CLUB DRIVE, PORTERVILLE, CA 93257

Signing Officer

Name
Rose Epperson
Title
Executive Director
Phone
5597848733
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rose Epperson
Formed
1934
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
13

Preparer

Firm
Cliftonlarsonallen Llp
Address
2875 MICHELLE DRIVE 300, IRVINE, CA 92606
Preparer
Lisa N Ryssel CPA
Phone
7149781300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Speaker and entertainment fees: program service expenses 116,685. Management and general expenses 0. Fundraising expenses 0. Total expenses 116,685. Printing and postage: program service expenses 100,375. Management and general expenses 763. Fundraising expenses 0. Total expenses 101,138. Bank and credit card processing fees: program service expenses 796. Management and general expenses 35,473. Fundraising expenses 0. Total expenses 36,269. Books: program service expenses 12,509. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,509. Awards and gifts: program service expenses 4,166. Management and general expenses 228. Fundraising expenses 0. Total expenses 4,394. Contributions: program service expenses 1,571. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,571.

Financial Statement Notes

PART X, LINE 2:

The organization is recognized as a tax-exempt organization under section 501(c)(5) of the internal revenue code (the code) and corresponding state code, whereby only unrelated business income, as identified by section 509(a)(1) of the code, is subject to income tax. The organization had no unrelated business income during the year ended june 30, 2024. Accordingly, there is no provision for income taxes in the accompanying financial statements. The organization does not believe that there are any material uncertain tax positions, and accordingly, it has not recognized any liability for unrecognized tax benefits or any related interest or penalties. The organization's 2021 through 2023 tax returns are open for review for federal income tax purposes, and its 2020 through 2023 tax returns are open to review for state income tax purposes.

Raw XML AppendixShowing 400 of 461 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0TO FOSTER A GREATER APPRECIATION OF TREES BY PROMOTING RESEARCH AND EDUCATION TO ADVANCE THE PROFESSIONAL PRACTICE OF ARBORICULTURE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0844947
IRS990/NetAssetsOrFundBalancesEOYAmt0858982
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-6782
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6782
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt053255
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0844947
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0858982
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01698
IRS990/OfficeExpensesGrp/ProgramServicesAmt016558
IRS990/OfficeExpensesGrp/TotalAmt018256
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0121
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE SERVICES
IRS990/OtherExpensesGrp/Desc1FOOD SERVICE
IRS990/OtherExpensesGrp/Desc2TRAVEL
IRS990/OtherExpensesGrp/Desc3DUES AND MEMBERSHIP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0103675
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1382
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21954
IRS990/OtherExpensesGrp/ProgramServicesAmt0232871
IRS990/OtherExpensesGrp/ProgramServicesAmt1235719
IRS990/OtherExpensesGrp/ProgramServicesAmt2194903
IRS990/OtherExpensesGrp/ProgramServicesAmt3188772
IRS990/OtherExpensesGrp/TotalAmt0336546
IRS990/OtherExpensesGrp/TotalAmt1235719
IRS990/OtherExpensesGrp/TotalAmt2195285
IRS990/OtherExpensesGrp/TotalAmt3190726
IRS990/OtherInd0X
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1541800
IRS990/OtherRevenueMiscGrp/Desc0ADVERTISING INCOME
IRS990/OtherRevenueMiscGrp/Desc1BOOKS AND PROMOTIONAL
IRS990/OtherRevenueMiscGrp/ExclusionAmt016643
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016865
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt116643
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt016865
IRS990/OtherRevenueTotalAmt033508
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ROSE EPPERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611430
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCES & MEETINGS
IRS990/ProgramServiceRevenueGrp/Desc1CERTIFICATION PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0687814
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1363300
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2177420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0687814
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1363300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2177420
IRS990/ProgSrvcAccomActy2Grp/Desc0WESTERN CHAPTER ISA IS A MEMBERSHIP ORGANIZATION FOR THOSE DIRECTLY INVOLVED IN THE FIELD OF ARBORICULTURE AND/OR OTHER CLOSELY RELATED FIELDS OR OTHERWISE INTERESTED IN THE FILED OF ARBORICULTURE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0195213
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0177420
IRS990/ProgSrvcAccomActy3Grp/Desc0WESTERN CHAPTER ISA OFFERS ITS CERTIFICATION TO ARBORISTS AND TREE WORKERS VIA ADMINISTRATION OF AN EXAMINATION.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0515062
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0687814
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0251986
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0114770
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010698
IRS990/PYOtherExpensesAmt01405605
IRS990/PYOtherRevenueAmt025869
IRS990/PYProgramServiceRevenueAmt01308552
IRS990/PYRevenuesLessExpensesAmt054284
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01405605
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01459889
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-39220
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0363300
IRS990/RoyaltiesGrp/ProgramServicesAmt075604
IRS990/RoyaltiesGrp/TotalAmt075604
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01697
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05600
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt05600
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS RECOGNIZED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE (THE CODE) AND CORRESPONDING STATE CODE, WHEREBY ONLY UNRELATED BUSINESS INCOME, AS IDENTIFIED BY SECTION 509(A)(1) OF THE CODE, IS SUBJECT TO INCOME TAX. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME DURING THE YEAR ENDED JUNE 30, 2024. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION DOES NOT BELIEVE THAT THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS, AND ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS OR ANY RELATED INTEREST OR PENALTIES. THE ORGANIZATION'S 2021 THROUGH 2023 TAX RETURNS ARE OPEN FOR REVIEW FOR FEDERAL INCOME TAX PURPOSES, AND ITS 2020 THROUGH 2023 TAX RETURNS ARE OPEN TO REVIEW FOR STATE INCOME TAX PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0EPICENTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1ARBOR GLOBAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ENTITY 55% OWNED
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FOUNDER & PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0308501
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt119000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0MANAGEMENT FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1TRAINING FEES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0ROSE EPPERSON IS THE CURRENT EXECUTIVE DIRECTOR OF THE ORGANIZATION AS WELL AS A MAJORITY SHAREHOLDER IN EPICENTER MANAGEMENT, INC. THE ORGANIZATION HAS CONTRACTED WITH EPICEENTER MANAGEMENT TO PROVIDE MANAGEMENT SERVICES AND HANDLE DAILY OPERATIONS. THE BOARD APPROVES THE FEE PAID TO EPICENTER MANAGEMENT. NEITHER ROSE EPPERSON NOR EPICENTER MANAGEMENT SHARE IN THE REVENUE OF THE ORGANIZATION. KEVIN ECKERT IS THE FOUNDER, PRESIDENT AND MANAGING DIRECTOR OF ARBOR GLOBAL. THE ORGANIZATION CONTRACTED WITH ARBOR GLOBAL TO PROVIDE ONE OF THE TRAININGS DURING THE FISCAL YEAR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WESTERN CHARTER ISA CONTRACTS WITH EPICENTER MANAGEMENT TO HANDLE THE MANAGEMENT AND DAILY OPERATIONS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WESTERN CHAPTER ISA IS A MEMBERSHIP ORGANIZATION FOR THOSE DIRECTLY INVOVLED IN THE FILED OF ARBORICULTURE AND/OR OTHER CLOSELY RELATED FIELDS OR OTHERWISE INTERESTED IN THE FIELD OF ARBORICULTURE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7A EXPLANATION - THE WESTERN CHAPTER ISA IS A MEMBERSHIP ORGANIZATION. WE HOLD AN ANNUAL ELECTION WHERE THE MEMBERSHIP VOTES TO ELECT OFFICERS AND MAKE ANY BYLAWS REVISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 7B EXPLANATION - THE WESTERN CHAPTER ISA IS A MEMBERSHIP ORGANIZATION. WE HOLD AN ANNUAL ELECTION WHERE THE MEMBERSHIP VOTES TO ELECT OFFICERS AND MAKE ANY BYLAWS REVISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE REVIEWS FORM 990 AND ATTACHED SCHEDULES BEFORE FILING OF THE TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTINUOUS REVIEW OF THE ACCOUNTING AND ACTIVITIES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ORGANIZATION USES CPI DATA AND TABLES TO DETERMINE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ORGANIZATION'S WEBSITE, AS WELL AS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SPEAKER AND ENTERTAINMENT FEES: PROGRAM SERVICE EXPENSES 116,685. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 116,685. PRINTING AND POSTAGE: PROGRAM SERVICE EXPENSES 100,375. MANAGEMENT AND GENERAL EXPENSES 763. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 101,138. BANK AND CREDIT CARD PROCESSING FEES: PROGRAM SERVICE EXPENSES 796. MANAGEMENT AND GENERAL EXPENSES 35,473. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,269. BOOKS: PROGRAM SERVICE EXPENSES 12,509. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,509. AWARDS AND GIFTS: PROGRAM SERVICE EXPENSES 4,166. MANAGEMENT AND GENERAL EXPENSES 228. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,394. CONTRIBUTIONS: PROGRAM SERVICE EXPENSES 1,571. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,571.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01019247
IRS990/TotalAssetsEOYAmt01135690
IRS990/TotalAssetsGrp/BOYAmt01019247
IRS990/TotalAssetsGrp/EOYAmt01135690
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0232745
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0191279
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01347734

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