Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
22nd percentile
Higher net margin than 22% of similar nonprofits.
Top Officer Pay
21st percentile
Higher top officer pay than 21% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
38th percentile
Faster revenue growth than 38% of similar nonprofits.
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
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $5,600 | $5,600 |
| Name | Title |
|---|---|
| Daniel Goyette | Past President |
| Kevin Eckert | President |
| Sarah Maitland | President Elect |
| Tracey Takeuchi | Vice President |
| Rose Epperson | Exec Director |
| Linda Chalker Scott | Editor |
| Alison Lancaster | Member |
| John Crandall | Member |
| Julia Gowin | Member |
| Justin Barrios | Member |
| Rhonda Wood | Member |
| Jonathan Flournoy | Secretary |
| Jeff Spohn | Treasuer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Epicenter Management INC | Management | PO BOX 796, Orange, CA 92856 | $308,501 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | ENTITY 55% OWNED | Management Fees | No | $308,501 |
| - | Founder & President | Training Fees | No | $19,000 |
“Western charter isa contracts with epicenter management to handle the management and daily operations of the organization.”
“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.”
“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.”
“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.”
“The finance committee reviews form 990 and attached schedules before filing of the tax return”
“Continuous review of the accounting and activities”
“Organization uses cpi data and tables to determine compensation.”
“Governing documents, policies, and financial statements are available through the organization's website, as well as upon request.”
“No other documents available to the public”
“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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 61370 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 94388 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 53686 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 159548 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO FOSTER A GREATER APPRECIATION OF TREES BY PROMOTING RESEARCH AND EDUCATION TO ADVANCE THE PROFESSIONAL PRACTICE OF ARBORICULTURE. |
| IRS990/AllOtherContributionsAmt | 0 | 232745 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 36464 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 236102 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 272566 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | ROSE EPPERSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5597848733 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 31910 COUNTRY CLUB DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PORTERVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93257 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 1 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 516575 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 362881 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 308501 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 796 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ORANGE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92856 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | EPICENTER MANAGEMENT INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 232745 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 5006 |
| IRS990/CYOtherExpensesAmt | 0 | 1539013 |
| IRS990/CYOtherRevenueAmt | 0 | 33508 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1228534 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -39220 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1539013 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1499793 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 112930 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 182320 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | WESTERN CHAPTER ISA ORGANIZES AN ANNUAL CONFERENCE AND TRADESHOW AND REGIONAL MEETINGS AND EVENTS FOR THE BENEFIT OF ITS MEMBERS. VARIOUS MEETINGS, PRESENTATIONS WITH SPEAKERS, AND TOPICAL WORKSHOPS ARE HELD THROUGHOUT THE EVENT TO PROMOTE TREE CARE, TECHNOLOGY, EDUCATION, AND CURRENT EVENTS WITHIN THE INDUSTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 385473 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 37630 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 160005 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 197635 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 5126 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 5126 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEVIN ECKERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | SARAH MAITLAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JONATHAN FLOURNOY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF SPOHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TRACEY TAKEUCHI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DANIEL GOYETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RHONDA WOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ALISON LANCASTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JULIA GOWIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JOHN CRANDALL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JUSTIN BARRIOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | LINDA CHALKER SCOTT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | ROSE EPPERSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT ELECT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASUER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EDITOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | EXEC DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1934 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -6782 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 11151 |
| IRS990/GrossReceiptsAmt | 0 | 1517726 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 4711 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 4711 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4265 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 2489 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6754 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 85 |
| IRS990/InterestGrp/TotalAmt | 0 | 85 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 13818 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 14837 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 11788 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 11788 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 433471 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 598303 |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5600 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5600 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 17933 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO FOSTER A GREATER APPRECIATION OF TREES BY PROMOTING RESEARCH AND EDUCATION TO ADVANCE THE PROFESSIONAL PRACTICE OF ARBORICULTURE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 844947 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 858982 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -6782 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -6782 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 53255 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 844947 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 858982 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1698 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 16558 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 18256 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 121 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ADMINISTRATIVE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 2 | TRAVEL |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND MEMBERSHIP |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 103675 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 382 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 1954 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 232871 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 235719 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 194903 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 188772 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 336546 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 235719 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 195285 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 190726 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541800 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 541800 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADVERTISING INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | BOOKS AND PROMOTIONAL |
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| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 16865 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 16643 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 16865 |
| IRS990/OtherRevenueTotalAmt | 0 | 33508 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | ROSE EPPERSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611430 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611430 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CERTIFICATION PROGRAMS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEMBERSHIP |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 363300 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 177420 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WESTERN 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. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 177420 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | WESTERN CHAPTER ISA OFFERS ITS CERTIFICATION TO ARBORISTS AND TREE WORKERS VIA ADMINISTRATION OF AN EXAMINATION. |
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| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 687814 |
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| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
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| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
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| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 5600 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 5600 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
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| IRS990/ScheduleJRequiredInd | 0 | 0 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | ARBOR GLOBAL |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | ENTITY 55% OWNED |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | FOUNDER & PRESIDENT |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 308501 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 19000 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | MANAGEMENT FEES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | TRAINING FEES |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | ROSE 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/FormAndLineReferenceDesc | 0 | SUPPLEMENTAL INFORMATION |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | WESTERN CHARTER ISA CONTRACTS WITH EPICENTER MANAGEMENT TO HANDLE THE MANAGEMENT AND DAILY OPERATIONS OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE FINANCE COMMITTEE REVIEWS FORM 990 AND ATTACHED SCHEDULES BEFORE FILING OF THE TAX RETURN |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CONTINUOUS REVIEW OF THE ACCOUNTING AND ACTIVITIES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ORGANIZATION USES CPI DATA AND TABLES TO DETERMINE COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE ORGANIZATION'S WEBSITE, AS WELL AS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 1135690 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1019247 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1135690 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 232745 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 191279 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1347734 |
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