Civic Intelligence

The MID-Atlantic Chapter of The

EIN 54-1480295 • 501(c)6 • Wicomico Church, VA

Profile

To promote a culture of safety while fostering education and research that supports the care and benefits of trees.

PO Box 61Wicomico Church, VA 22579

www.mac-isa.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.09x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.04x

Higher debt load relative to revenue than 70% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

27th percentile

-14%

Higher net margin than 27% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$96,309

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 23.7% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-31%

Faster asset growth than 20% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

66th percentile

9.7%

Faster revenue growth than 66% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$260,450

Up $7,725 (+3.1%) from 2021

Liabilities

Up

$8,608

Up $5,882 (+216%) from 2021

Net Assets

Up

$251,842

Up $1,843 (+0.7%) from 2021

Revenue

Up

$354,960

Up $68,667 (+24%) from 2021

Expenses

Up

$343,094

Up $52,303 (+18%) from 2021

Net Income

Up

$11,866

Up $16,364 (+364%) from 2021

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2010: $142,328Liabilities 2010: $1,012Net Assets 2010: $141,3162010Assets 2011: $143,962Liabilities 2011: $1,535Net Assets 2011: $142,4272011Assets 2012: $142,998Liabilities 2012: $1,303Net Assets 2012: $141,6952012Assets 2013: $155,409Liabilities 2013: $1,689Net Assets 2013: $153,7202013Assets 2014: $179,553Liabilities 2014: $1,562Net Assets 2014: $177,9912014Assets 2015: $218,504Liabilities 2015: $1,803Net Assets 2015: $216,7012015Assets 2016: $224,741Liabilities 2016: $1,694Net Assets 2016: $223,0472016Assets 2017: $212,442Liabilities 2017: $2,149Net Assets 2017: $210,2932017Assets 2018: $238,834Liabilities 2018: $91Net Assets 2018: $238,7432018Assets 2019: $253,892Liabilities 2019: $2,141Net Assets 2019: $251,7512019Assets 2020: $259,781Liabilities 2020: $5,284Net Assets 2020: $254,4972020Assets 2021: $252,725Liabilities 2021: $2,726Net Assets 2021: $249,9992021Assets 2022: $260,450Liabilities 2022: $8,608Net Assets 2022: $251,8422022

Highlighted filing

2022

Assets$260,450
Liabilities$8,608
Net Assets$251,842

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $223,6662010Expenses 2011: $242,0182011Expenses 2012: $245,7822012Revenue 2013: $279,022Expenses 2013: $265,783Net Income 2013: $13,2392013Revenue 2014: $306,601Expenses 2014: $282,330Net Income 2014: $24,2712014Revenue 2015: $324,003Expenses 2015: $285,531Net Income 2015: $38,4722015Revenue 2016: $321,974Expenses 2016: $315,628Net Income 2016: $6,3462016Revenue 2017: $248,155Expenses 2017: $260,587Net Income 2017: -$12,4322017Revenue 2018: $335,705Expenses 2018: $307,255Net Income 2018: $28,4502018Revenue 2019: $329,329Expenses 2019: $316,321Net Income 2019: $13,0082019Revenue 2020: $232,434Expenses 2020: $229,688Net Income 2020: $2,7462020Revenue 2021: $286,293Expenses 2021: $290,791Net Income 2021: -$4,4982021Revenue 2022: $354,960Expenses 2022: $343,094Net Income 2022: $11,8662022

Highlighted filing

2022

Revenue$354,960
Expenses$343,094
Net Income$11,866

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.60$0.09$2.52$3.55$3.43$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.53$0.03$2.50$2.86$2.91$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.60$0.05$2.54$2.32$2.30$0.03
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.54$0.02$2.52$3.29$3.16$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.39$0.00$2.39$3.36$3.07$0.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.12$0.02$2.10$2.48$2.61$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.02$2.23$3.22$3.16$0.06
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.19$0.02$2.17$3.24$2.86$0.38
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.02$1.78$3.07$2.82$0.24
2013Detailed filing. Detailed filing data is available for this year.$1.55$0.02$1.54$2.79$2.66$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.43$0.01$1.42$2.46
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.44$0.02$1.42$2.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.01$1.41$2.24
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 10, 2023
Return Version
2022v5.0
Gross Receipts
$354,960
Mission and Program Overview

Mission

To promote a culture of safety while fostering education and research that supports the care and benefits of trees.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$242,702$260,450▲ $17,748
Total Assets$242,702$260,450▲ $17,748
Liabilities
Accounts Payable and Accrued Expenses$2,726$6,674▲ $3,948
Other Liabilities-$1,934-
Total Liabilities$2,726$8,608▲ $5,882
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$235,422$245,396▲ $9,974
Net Assets With Donor Restrictions$4,554$6,446▲ $1,892
Total Net Assets Fund Balance$239,976$251,842▲ $11,866
Total Liabilities and Net Assets / Fund Balance$242,702$260,450▲ $17,748
Compensation and Service Providers

Board Members and Trustees

NameTitle
Chad PeevyPresident
Jay BanksVice President
Amy McmillionDirector
Drew DunavantDirector
Jamie KingDirector
Jim CooperDirector
Simoun BanuaDirector
Steven TraylorDirector
Sue GreeleyDirector
Tim NucklesDirector
Chris KilmasInternational Council Rep
Luke MccalllProfessional Development Chai
Kevin SigmonSecretary
Lou MeyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$345,435
Investment Income
$539
Other Revenue
$8,986
Change in Net Assets
$11,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$250,551
Salaries, Compensation, and Employee Benefits$92,543
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$73,969$11,683-$85,652
Pension Plan Contributions-$82,730-$82,730
All Other Expenses$32,841$43,705-$76,546
Office Expenses-$15,915-$15,915
Payroll Taxes-$6,313-$6,313
Information Technology$4,338--$4,338
Travel-$4,123-$4,123
Other Employee Benefits-$3,500-$3,500
Insurance-$2,151-$2,151
Fees for Services Accounting-$1,897-$1,897
Other Expenses$1,495--$1,495
Total Functional Expenses$171,077$172,017$0$343,094
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,934
Governance and Compliance

Governance Checklist

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

Governance Explanations

Members or stockholder classes and rights Part VI line 6

Form 990, part vi, line 6-classes of members or stockholdersthe mid atlantic chapter of the international society of arboricultures membership is open to all persons interested in the preservation, planting and maintenance of trees and other landscape plants.membership is provided if an application has been completed nad submitted and dues have been remitted. Types of membership:regularseniorstudentchapter onlysustaining/institutionalhonorary lifeassociatethe regular, senior, student, chapter only, and honorary life memberships have full voting privileges on all matters brought before the chapter.sustaining/institutional memberships have voting privileges for one individual.

Member election for additional members Part VI line 7A

Form 990, part iv, line 7a-election of members and their rightsthe mid atlantic chapter of the international society of arboriculture holds yearly elections via a second party secure online service for the vice president and open positions of the chapter board of directors. Any members that do not have an email address receive a paper copy in the mail.member votong rights shall include voting in the election of the vice president, board of directors, and any matters presented at any annual business meeting requiring a member vote. No individual shall be accordedmore than a single vote on any matter, irrespective of membership status in the chapter.

Form 990 governing body review Part VI line 11

Form 990, part vi, line 11b-organizations process to review form 990 the board of directors, including the treasurer and the executive director review the form 990 before it is filed.

Conflict of interest policy compliance Part VI line 12C

Form 990, part vi, line 12c- enforcement of conflicts policyonly yearly verbal checks

CEO executive director top management comp Part VI line 15A

Form 990, part vi, line 15a-compensation process for top officialthere is an evaluation document that is filled out by the board members for evaluating the executive director. The president tabulates the data and reviews the results with the executive director. The compensation of the executive director is partially determined by the evaluation. Periodically the executive directors compensation is compared to other like organizations using an asae search.the executive director and the administrative assistant are currently the only employees paid by the organization. None of the directors are compensated and there are no key employees.

Governing documents etc available to public Part VI line 19

Form 990, paert vi, line 19-governing documents disclosure explanationavailable upon request.

Filing and Contact Details

Filer

Filer Name
The Mid-atlantic Chapter of the Intl Society of Ar
EIN
54-1480295
Address
PO BOX 61, WICOMICO CHURCH, VA 22579

Signing Officer

Name
Elizabeth Buxton
Title
Executive Direc
Phone
7037530499
Signed
2023-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
1987
Legal Domicile
Md
Voting Board Members
15
Independent Board Members
15
Employees
0

Preparer

Firm
Colonial CPA Group
Address
3526 George Washington Mem Hw Ste A, Yorktown, VA 23693
Preparer
Kathleen D Johnson CPA
Phone
7578901234
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

Form 990, part ix, line 24ebank fees and chargescontractual workdonationsamiscellaneousscholarshipstraq certifications

Part III response or note to any other line in Part III

Form 990, part iii, line 4d-all other accomlishemntspublic education and relations provides arboricultural information to the public through events using display board, articles for local papers, and through the organizations website.

Raw XML AppendixShowing 400 of 407 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990, PART VI, LINE 6-CLASSES OF MEMBERS OR STOCKHOLDERSTHE MID ATLANTIC CHAPTER OF THE INTERNATIONAL SOCIETY OF ARBORICULTURES MEMBERSHIP IS OPEN TO ALL PERSONS INTERESTED IN THE PRESERVATION, PLANTING AND MAINTENANCE OF TREES AND OTHER LANDSCAPE PLANTS.MEMBERSHIP IS PROVIDED IF AN APPLICATION HAS BEEN COMPLETED NAD SUBMITTED AND DUES HAVE BEEN REMITTED. TYPES OF MEMBERSHIP:REGULARSENIORSTUDENTCHAPTER ONLYSUSTAINING/INSTITUTIONALHONORARY LIFEASSOCIATETHE REGULAR, SENIOR, STUDENT, CHAPTER ONLY, AND HONORARY LIFE MEMBERSHIPS HAVE FULL VOTING PRIVILEGES ON ALL MATTERS BROUGHT BEFORE THE CHAPTER.SUSTAINING/INSTITUTIONAL MEMBERSHIPS HAVE VOTING PRIVILEGES FOR ONE INDIVIDUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART IV, LINE 7A-ELECTION OF MEMBERS AND THEIR RIGHTSTHE MID ATLANTIC CHAPTER OF THE INTERNATIONAL SOCIETY OF ARBORICULTURE HOLDS YEARLY ELECTIONS VIA A SECOND PARTY SECURE ONLINE SERVICE FOR THE VICE PRESIDENT AND OPEN POSITIONS OF THE CHAPTER BOARD OF DIRECTORS. ANY MEMBERS THAT DO NOT HAVE AN EMAIL ADDRESS RECEIVE A PAPER COPY IN THE MAIL.MEMBER VOTONG RIGHTS SHALL INCLUDE VOTING IN THE ELECTION OF THE VICE PRESIDENT, BOARD OF DIRECTORS, AND ANY MATTERS PRESENTED AT ANY ANNUAL BUSINESS MEETING REQUIRING A MEMBER VOTE. NO INDIVIDUAL SHALL BE ACCORDEDMORE THAN A SINGLE VOTE ON ANY MATTER, IRRESPECTIVE OF MEMBERSHIP STATUS IN THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, LINE 11B-ORGANIZATIONS PROCESS TO REVIEW FORM 990 THE BOARD OF DIRECTORS, INCLUDING THE TREASURER AND THE EXECUTIVE DIRECTOR REVIEW THE FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990, PART VI, LINE 12C- ENFORCEMENT OF CONFLICTS POLICYONLY YEARLY VERBAL CHECKS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PART VI, LINE 15A-COMPENSATION PROCESS FOR TOP OFFICIALTHERE IS AN EVALUATION DOCUMENT THAT IS FILLED OUT BY THE BOARD MEMBERS FOR EVALUATING THE EXECUTIVE DIRECTOR. THE PRESIDENT TABULATES THE DATA AND REVIEWS THE RESULTS WITH THE EXECUTIVE DIRECTOR. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS PARTIALLY DETERMINED BY THE EVALUATION. PERIODICALLY THE EXECUTIVE DIRECTORS COMPENSATION IS COMPARED TO OTHER LIKE ORGANIZATIONS USING AN ASAE SEARCH.THE EXECUTIVE DIRECTOR AND THE ADMINISTRATIVE ASSISTANT ARE CURRENTLY THE ONLY EMPLOYEES PAID BY THE ORGANIZATION. NONE OF THE DIRECTORS ARE COMPENSATED AND THERE ARE NO KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5FORM 990, PAERT VI, LINE 19-GOVERNING DOCUMENTS DISCLOSURE EXPLANATIONAVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990, PART IX, LINE 24EBANK FEES AND CHARGESCONTRACTUAL WORKDONATIONSAMISCELLANEOUSSCHOLARSHIPSTRAQ CERTIFICATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FORM 990, PART III, LINE 4D-ALL OTHER ACCOMLISHEMNTSPUBLIC EDUCATION AND RELATIONS PROVIDES ARBORICULTURAL INFORMATION TO THE PUBLIC THROUGH EVENTS USING DISPLAY BOARD, ARTICLES FOR LOCAL PAPERS, AND THROUGH THE ORGANIZATIONS WEBSITE.
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6List of other expenses Part IX line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Part III response or note to any other line in Part III
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathleen D Johnson CPA

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