Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $15,707,066

• 1e · Government grants (contributions)

  $546,751

• 1f · All other contributions, gifts and grants

  $53,585,112

• 1g · Noncash contributions included above

  $339,362

• 2a · Program service revenue: LIED LODGE/A.D. FARM

  total $10,052,601 · related or exempt $866,534 · unrelated business $9,186,067

• 2b · Program service revenue: TREE SALES

  total $5,359,892 · related or exempt $5,359,892

• 2c · Program service revenue: CONFERENCE PROGRAMS

  total $1,056,800 · related or exempt $1,056,800

• 2d · Program service revenue: ARBOR DAY YOUTH EDUC

  total $212,856 · related or exempt $212,856

• 2e · Program service revenue: TREE CITY USA INCOME

  total $57,678 · related or exempt $57,678

• 3 · Investment income

  total $2,381,715 · related or exempt $999,319 · excluded $1,382,396

• 5 · Royalties

  total $1,277,781 · related or exempt $1,277,781

• 7a · Gross sales of assets other than inventory

  securities $7,081,601

• 7b · Less cost or other basis and sales expenses

  securities $6,744,351

• 7c · Gain or loss

  securities $337,250

• 7d · Net gain or loss

  total $337,250 · excluded $337,250

• 10a · Gross sales of inventory

  $2,826,294

• 10b · Cost of goods sold

  $976,899

• 10c · Net income from sales of inventory

  total $1,849,395 · related or exempt $1,849,395

• 11a · Other revenue: COST REIMBURSEMENTS

  total $3,894,665 · related or exempt $3,894,665

• 11b · Other revenue: LIST RENTAL INCOME

  total $595,869 · excluded $595,869

• 11c · Other revenue: OTHER INCOME

  total $119,597 · related or exempt $119,597

• 11e · Other revenue, total

  $4,610,131

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $4,334,520 · program services $4,334,520

• 3 · Grants to foreign organizations and individuals

  total $473,208 · program services $473,208

• 5 · Compensation of officers, directors and key employees

  total $3,118,003 · program services $596,999 · management and general $2,077,889 · fundraising $443,115

• 7 · Other salaries and wages

  total $16,663,452 · program services $10,775,645 · management and general $2,427,474 · fundraising $3,460,333

• 8 · Pension plan contributions

  total $629,990 · program services $254,513 · management and general $343,221 · fundraising $32,256

• 9 · Other employee benefits

  total $2,118,275 · program services $1,072,993 · management and general $947,973 · fundraising $97,309

• 10 · Payroll taxes

  total $1,487,767 · program services $751,070 · management and general $656,142 · fundraising $80,555

• 11b · Fees: legal

  total $44,541 · program services $782 · management and general $43,759

• 11c · Fees: accounting

  total $71,520 · management and general $71,520

• 11g · Fees: other

  total $4,072,731 · program services $1,625,350 · management and general $2,281,459 · fundraising $165,922

• 12 · Advertising and promotion

  total $1,579,927 · program services $754,505 · management and general $806,468 · fundraising $18,954

• 13 · Office expenses

  total $80,032 · program services $37,316 · management and general $37,179 · fundraising $5,537

• 14 · Information technology

  total $1,501,498 · program services $429,402 · management and general $1,028,211 · fundraising $43,885

• 16 · Occupancy

  total $379,272 · program services $238,892 · management and general $140,190 · fundraising $190

• 17 · Travel

  total $1,361,043 · program services $489,631 · management and general $611,275 · fundraising $260,137

• 20 · Interest

  total $34 · program services $34

• 22 · Depreciation, depletion and amortization

  total $2,858,929 · program services $2,392,851 · fundraising $466,078

• 23 · Insurance

  total $432,286 · program services $291,272 · management and general $119,313 · fundraising $21,701

• 24a · Other expenses: PRINTING/MAILING/PHOTOG

  total $10,996,634 · program services $6,814,285 · management and general $145,257 · fundraising $4,037,092

• 24b · Other expenses: REFORESTATION EXPENSES

  total $10,424,497 · program services $10,424,497

• 24c · Other expenses: TREE PURCHASES AND SHIP

  total $8,099,548 · program services $8,059,499 · management and general $38,474 · fundraising $1,575

• 24d · Other expenses: POSTAGE

  total $5,975,229 · program services $3,430,208 · management and general $16,219 · fundraising $2,528,802

• 24e · All other expenses

  total $9,255,921 · program services $7,027,260 · management and general $1,117,344 · fundraising $1,111,317

• 26 · Joint costs (an allocation of the lines above)

  total $7,363,208 · program services $5,140,096 · management and general $0 · fundraising $2,223,112

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year -$790,443 · end of year -$3,795,638

• 2 · Savings and temporary cash investments

  beginning of year $31,821,744 · end of year $35,843,633

• 3 · Pledges and grants receivable

  beginning of year $396,361 · end of year $958,442

• 4 · Accounts receivable

  beginning of year $7,598,703 · end of year $6,678,410

• 8 · Inventories for sale or use

  beginning of year $1,148,807 · end of year $1,289,043

• 9 · Prepaid expenses and deferred charges

  beginning of year $775,232 · end of year $10,275,101

• 10a · Land, buildings and equipment: cost or other basis

  $73,884,014

• 10b · Land, buildings and equipment: accumulated depreciation

  $40,639,071

• 10c · Land, buildings and equipment, net

  beginning of year $31,761,227 · end of year $33,244,943

• 11 · Investments: publicly traded securities

  beginning of year $8,704,162 · end of year $9,463,720

• 13 · Investments: program-related

  beginning of year $13,236,745 · end of year $17,627,228

• 14 · Intangible assets

  end of year $12,267

• 15 · Other assets

  beginning of year $892,810 · end of year $2,641,978

• 17 · Accounts payable and accrued expenses

  beginning of year $7,993,137 · end of year $10,933,851

• 19 · Deferred revenue

  beginning of year $406,011 · end of year $1,645,242

• 25 · Other liabilities

  beginning of year $6,104,580 · end of year $9,057,891

• 27 · Net assets without donor restrictions

  beginning of year $80,056,978 · end of year $91,706,169

• 28 · Net assets with donor restrictions

  beginning of year $984,642 · end of year $895,974

The filer's explanations (Part III)

PART I, LINE 3

CEO - SALARY IS MERIT-BASED AND SET BY THE TRUSTEES AND PERIODICALLY REVIEWED BY AN INDEPENDENT COMPENSATION CONSULTANT.

PART I, LINE 5

ONE INDIVIDUAL RECEIVED AN INCENTIVE PAYMENT BASED ON REVENUES FROM CORPORATE PARTNERS, WHICH RESULTED IN AN INCENTIVE PAYMENT OF $21,250. ONE INDIVIDUAL RECEIVED AN INCENTIVE PAYMENT BASED ON BOTH THE REVENUES AND NET EARNINGS OF THE ORGANIZATION WHICH RESULTED IN AN INCENTIVE PAYMENT OF $16,875.

PART I, LINE 6

ONE INDIVIDUAL RECEIVED AN INCENTIVE PAYMENT BASED ON THE RATIO OF EXPENSES TO REVENUES AT ARBOR DAY FARM, WHICH RESULTED IN AN INCENTIVE PAYMENT OF $10,000. ONE INDIVIDUAL RECEIVED AN INCENTIVE PAYMENT BASED ON BOTH THE REVENUES AND NET EARNINGS OF THE ORGANIZATION WHICH RESULTED IN AN INCENTIVE PAYMENT OF $16,875.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• ARBOR DAY CARBON LLC

  C · CARBON OFFSET CREDITS · NE · 100% owned · share of income $609,338 · share of assets $20,827,763 · controlled entity

  Directly controlled by NATIONAL ARBOR DAY FOUNDATION