2024-04-29T16:00:37-05:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 2875 MICHELLE DRIVE 300 IRVINE CA 92606 990 2022-07-01 330368951 WESTERN CHAPTER OF THE INTERNATIONAL SOCIETY OF ARBORICULTURE WEST 5597848733 31910 COUNTRY CLUB DRIVE PORTERVILLE CA 93257 ROSE EPPERSON EXECUTIVE DIRECTOR 5597848733 2024-04-26 1 ROSE EPPERSON 999009999 0 LISA N RYSSEL CPA P00643670 7149781300 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ROSE EPPERSON 31910 COUNTRY CLUB DRIVE PORTERVILLE CA 93257 1462661 0 X WWW.WCISA.NET X 1934 CA TO FOSTER A GREATER APPRECIATION OF TREES BY PROMOTING RESEARCH AND EDUCATION TO ADVANCE THE PROFESSIONAL PRACTICE OF ARBORICULTURE. 12 11 0 325 16812 0 143158 114770 1118995 1308552 12742 10698 21504 25869 1296399 1459889 0 0 0 0 0 0 0 0 0 1225874 1405605 1225874 1405605 70525 54284 835529 1019247 76972 174300 758557 844947 TO FOSTER A GREATER APPRECIATION OF TREES BY PROMOTING RESEARCH AND EDUCATION TO ADVANCE THE PROFESSIONAL PRACTICE OF ARBORICULTURE. 0 0 696525 925900 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. 191471 191000 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. 114373 272570 WESTERN CHAPTER ISA OFFERS ITS CERTIFICATION TO ARBORISTS AND TREE WORKERS VIA ADMINISTRATION OF AN EXAMINATION. 219316 219316 1221685 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 16 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 12 11 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 0 0 0 CA X X ROSE EPPERSON 5597848733 31910 COUNTRY CLUB DRIVE PORTERVILLE CA 93257 ROSE EPPERSON EXEC DIRECTOR 40.00 X 0 0 0 DANIEL GOYETTE PRESIDENT 3.00 X X 0 0 0 KEVIN ECKERT PRESIDENT ELECT 3.00 X X 0 0 0 SARAH MAITLAND VICE PRESIDENT 3.00 X X 0 0 0 THOMAS DODGE SECRETARY 3.00 X X 0 0 0 PRESTON GOODMAN TREASUER 3.00 X X 0 0 0 DOUG WILDMAN PAST PRESIDENT 3.00 X 0 0 0 KEN KNIGHT MEMBER 3.00 X 0 0 0 ALISON LANCASTER MEMBER 3.00 X 0 0 0 TRACEY TAKEUCHI MEMBER 3.00 X 0 0 0 JODI CARLSON MEMBER 3.00 X 0 0 0 JULIA GOWIN MEMBER 3.00 X 0 0 0 LINDA CHALKER SCOTT EDITOR 3.00 X 0 0 0 0 0 0 0 0 0 0 EPICENTER MANAGEMENT INC PO BOX 796 ORANGE CA 92856 MANAGEMENT 336079 1 114770 114770 CERTIFICATION PROGRAMS 611430 745090 745090 CONFERENCES & MEETINGS 611430 384462 384462 MEMBERSHIP 611430 179000 179000 1308552 9349 9349 4121 2772 1349 1349 1349 ADVERTISING INCOME 541800 16812 16812 BOOKS AND PROMOTIONAL 541800 9057 9057 25869 1459889 1309901 16812 18406 X 191069 177354 13715 4121 4121 6004 5002 1002 5206 3575 1631 172032 172032 8199 2163 6036 ADMINISTRATIVE SERVICES 336079 221386 114693 FOOD SERVICES 229739 229739 DUE AND MEMBERSHIP 127231 125917 1314 SPEAKER AND ENTERTAINME 101218 101218 224707 183299 41408 1405605 1221685 183920 0 263891 516575 8369 1697 156773 53686 18379 13818 8101 8101 0 0 388117 433471 835529 1019247 36597 61370 39375 112930 1000 0 76972 174300 X 758557 844947 758557 844947 835529 1019247 54284 32106 0 X X 1 X 0 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8101 8101 0 0 PART X LINE 1 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, 2023. 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 2020 THROUGH 2022 TAX RETURNS ARE OPEN FOR REVIEW FOR FEDERAL INCOME TAX PURPOSES, AND ITS 2019 THROUGH 2022 TAX RETURNS ARE OPEN TO REVIEW FOR STATE INCOME TAX PURPOSES. EPICENTER ENTITY 55% OWNED 336079 MANAGEMENT FEES 0 ARBOR GLOBAL FOUNDER & PRESIDENT 52975 TRAINING FEES 0 SUPPLEMENTAL INFORMATION 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 GISCAL YEAR. 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 PROGRAM SERVICE 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. PROGRAM SERVICE 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. 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 FORM 990, PART IX, LINE 24E PRINTING AND POSTAGE: PROGRAM SERVICE EXPENSES 89,302. MANAGEMENT AND GENERAL EXPENSES 2,344. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 91,646. FACILITY AND EQUIPMENT RENTALS: PROGRAM SERVICE EXPENSES 70,133. MANAGEMENT AND GENERAL EXPENSES 10. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70,143. BANK FEES: PROGRAM SERVICE EXPENSES 2,619. MANAGEMENT AND GENERAL EXPENSES 36,673. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 39,292. UTILITIES: PROGRAM SERVICE EXPENSES 9,759. MANAGEMENT AND GENERAL EXPENSES 2,272. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,031. BOOKS: PROGRAM SERVICE EXPENSES 6,908. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,908. TELEPHONE: PROGRAM SERVICE EXPENSES 4,578. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,578. TAX AND LICENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 109. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 109. PROGRAM SERVICE WESTERN CHAPTER ISA OFFERS ITS CERTIFICATION TO ARBORISTS AND TREE WORKERS VIA ADMINISTRATION OF AN EXAMINATION.