Nonprofit · EIN 23-7325102
PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE
Tax-exempt · EMMAUS, PA 18049
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $232,200 | $259,690 | -$27,490 | $168,657 | $7,324 | $161,333 |
| December 31, 2022 | 990 | $263,748 | $263,882 | -$134 | $173,988 | $0 | $173,988 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $32,255
- Membership dues
- $32,255
- Program service revenue
- $179,945
- Investment income
- $20,000
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $68,250
- Salaries, compensation and benefits (total)
- $72,203
- Professional fundraising fees
- $0
- Travel
- $3,361
Balance sheet and other
- Total assets, start of year
- $173,988
- Total assets, end of year
- $168,657
- Total liabilities, end of year
- $7,324
- Net assets, end of year
- $161,333
- Publicly traded securities
- $153,072
- Net assets without donor restrictions
- $161,333
- Gross receipts
- $232,200
- Employees
- 0
- Year formed
- 1987
- State of legal domicile
- PA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID C RUYAK | Executive Director Key employee | – | $0 |
| BERNARD DINCHER | President Elect Trustee or director | – | $0 |
| BRIAN WOLYNIAK | Vice President Trustee or director | – | $0 |
| LANCE KING | Director Trustee or director | – | $0 |
| KRISTIN WILD | Director Trustee or director | – | $0 |
| MEGAN KACENSKI | Director Trustee or director | – | $0 |
| MATT ERB | Director Trustee or director | – | $0 |
| JOHN HOSBACH | Director Trustee or director | – | $0 |
| LESTER KISSINGER | Director Trustee or director | – | $0 |
| ROBERT KRULJAC | PastPresidents Rep Trustee or director | – | $0 |
| BRIAN CHASE | Director at Large Trustee or director | – | $0 |
| BRIAN RHOTEN | Director at Large Trustee or director | – | $0 |
990 for the year ended December 31, 2022: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID C RUYAK | Executive Director Key employee | 40 | $72,608 |
| JASON LUBAR | President Trustee or director | – | $0 |
| BERNARD DINCHER | President Elect Trustee or director | – | $0 |
| BRIAN WOLYNIAK | Vice President Trustee or director | – | $0 |
| LANCE KING | Director Trustee or director | – | $0 |
| KRISTIN WILD | Director Trustee or director | – | $0 |
| LORI HAYES | Director Trustee or director | – | $0 |
| MEGAN KACENSKI | Director Trustee or director | – | $0 |
| MATT ERB | Director Trustee or director | – | $0 |
| JOHN HOSBACH | Director Trustee or director | – | $0 |
| LESTER KISSINGER | Director Trustee or director | – | $0 |
| ROBERT KRULJAC | PastPresidents Rep Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 33 SPRUCE ST, EMMAUS, PA 18049-2829
- In care of
- % DAVID C RUYAK
- Principal officer (990 for 2023)
- DAVID C RUYAK, 33 Spruce St, Emmaus, PA 18049
- Signed the 990
- DAVID C RUYAK, Executive Director
- Phone
- (484) 523-9444
- Website
- www.penndelisa.org
Mission
Education for professional arborists in Pennsylvania and Delaware. Promoting science based research in the field of arboriculture.
Program accomplishments
- Annual Shade Tree SymposiumExpenses $139,648 · revenue $151,920
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | Not on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7325102
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1992
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $168,657
- Income (IRS master file)
- $232,200
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2023 | $232,200 | $259,690 | $168,657 | XML |
| 990 | December 2022 | $263,748 | $263,882 | $173,988 | XML |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7325102).
Questions about PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE
- What is the EIN of PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE?
- The employer identification number (EIN) of PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE is 23-7325102.
- Is PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1992.
- Are donations to PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2023.
- Who is the principal officer of PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE?
- The 990 for the year ended December 31, 2023 names DAVID C RUYAK.
- Who are the officers and directors of PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE?
- The 990 for the year ended December 31, 2023 lists 12 people; 0 received compensation from the organization.
- How much revenue does PENNSYLVANIA-DELAWARE CHAPTER OF THE INTL SOCIETY OF ARBORICULTURE have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $232,200, expenses of $259,690 and total assets of $168,657 at year end.
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