2024-09-12T05:27:03-07:00 2024-04-30 521864182 Kronzek Fisher & Lopez PLLC 607 2nd Street NE Washington DC 20002 990 2023-05-01 361177840 Gypsum Association GYPS 3012778686 962 Wayne Avenue Silver Spring MD 20910 Stephen H Meima Secretary/Executive Director 3012778686 2024-09-11 true true Jerry Lopez P00105650 2028539060 2024-09-12 2023 2024-08-08 14:25:15Z Stephen H Meima 962 Wayne Avenue 620 Silver Spring MD 20910 1840605 false X www.gypsum.org X 1961 MD Provide membership services for businesses in Gypsum industry. 6 6 5 0 0 0 0 1616649 1812508 16004 28097 0 1632653 1840605 0 0 949252 1017271 0 0 774322 728141 1723574 1745412 -90921 95193 681954 774164 338806 335823 343148 438341 Provide membership services for businesses in Gypsum industry. false false GA Meetings - Association has two standing committees that meet not less than twice per year in designated locations, including virtually. Committees meet to discuss and act on issues of relevance to the gypsum industry. Overall meeting sessions are typically three days in duration. Board of Directors meets in designated locations, including virtually, not less than three times per year. Counsel is present at all meetings. Technical Research - Association sponsors technical evaluation reports for materials manufactured by industry. Reports are prepared by external evaluation services. Association also participates in material testing programs and sponsors independent research on behalf of industry on an as-designated basis. Promotion - Association produces and promotes approximately thirty technical documents for use by architects, contractors, builders and code officials. Documents are revised and produced on a rolling basis. Association presently sponsors two separate information websites that contain industry information and produces a bi-annual newsletter. false false false true false false false false false true false false true true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false false true 8 0 true 5 true false false false false false false false false false false X 6 6 false false false false true false false true true false false true true true true true true true false false X Stephen H Meima 3012778686 962 Wayne Avenue 620 Silver Spring MD 20910 Stephen H Meima Secretary/ED (05/01/23 - 04/30/24) 40.00 X X 237259 0 45286 Peter M Schmeida Director of Codes, Standards and Research (05/01/23 - 04/30/24) 40.00 X 153326 0 20308 Greg Woolley Technical and Market Advisor (05/01/23 - 04/30/24) 40.00 X 136393 0 24777 Susan E Hines Director, Stewardship and External Affairs (05/01/23 - 04/30/24) 40.00 X 132060 0 33265 Peter Bauer Chair (05/01/23 - 04/30/24) 1.00 X X 0 0 0 Michelle Ivy Vice Chair (05/01/23 - 04/30/24) 1.00 X X 0 0 0 Curt Loring Treasurer (05/01/23 - 04/30/24) 1.00 X X 0 0 0 Phil Bonnell At-Large (05/01/23 - 04/30/24) 1.00 X 0 0 0 Gregory McCown At-Large (05/01/23 - 04/30/24) 1.00 X 0 0 0 Craig Robertson At-Large (05/01/23 - 04/30/24) 1.00 X 0 0 0 Marcel Girouard At-Large (05/01/23 - 04/30/24) 1.00 X 0 0 0 659038 0 123636 4 false true false Membership dues 900099 1554732 0 0 Proprietary listing income 900099 158500 0 0 Technical publications 900099 99276 0 0 1812508 28097 0 28097 1840605 1812508 0 28097 313241 156620 156621 0 546751 450711 96040 0 41620 34928 6692 0 61767 49450 12317 0 53892 38694 15198 0 113666 81612 32054 0 18000 0 18000 0 249049 247674 1375 0 75027 75027 0 0 62221 44675 17546 0 71496 51334 20162 0 84514 84514 0 0 36139 0 36139 0 4376 3142 1234 0 13056 9374 3682 0 Business taxes 597 429 168 0 1745412 1328184 417228 0 104985 171107 300515 278719 2664 113500 29158 32523 45410 33003 16783 12407 227849 165908 681954 774164 77469 145679 261337 190144 338806 335823 X 343148 438341 343148 438341 681954 774164 95193 X false true X false false false true false 0 0 33733 21388 12345 11677 11615 62 12407 Right of use asset - operating lease 158953 Security deposit 6955 165908 Operating lease liability 190144 190144 X 1840605 1840605 1840605 1745412 1745412 1745412 Pt X, Line 2 The Association is exempt from income taxes under the Internal Revenue Code 501(c)(6) and applicable MD statutes. The Association follows FASB ASC 740 Income Taxes the authoritative guidance relating to accounting for uncertainty in income taxes recognized in an entitys financial statements and prescribe a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Association performed an evaluation of uncertain tax positions for the year ended April 30, 2024, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax exempt status. As of April 30, 2024, the statue of limitations for the tax years 2020 through 2022 remains open with Federal and state authorities. X X false false false Stephen H Meima 188281 0 48978 0 0 0 23142 0 23400 0 283801 0 0 0 Peter M Schmeida 143592 0 9734 0 0 0 14193 0 6753 0 174272 0 0 0 Greg Woolley 126392 0 10001 0 0 0 12758 0 11512 0 160663 0 0 0 Susan E Hines 122033 0 10027 0 0 0 12792 0 21683 0 166535 0 0 0 Pt VI, Line 6 Every regular member appoints one individual to the Board of Directors. Pt VI, Line 11b The Executive Director receives a copy of the Form 990 from the auditors, which is forwarded electronically to the Board of Directors for review and comments. Pt VI, Line 12c The Gypsum Association Conflict of Interest Policy statement and related disclosure form will be distributed to staff members on an annual basis. Staff is requested to return a signed disclosure form to the Executive Director. Pt VI, Line 15a The Executive Directors compensation review is conducted by an internal three-person panel and confirmed by the Board of Directors. National compensation reports are purchased by the organization and used to benchmark the compensation package. Compensation of all employees is established by the Executive Director. Salary pool for all employees is confirmed by the Board of Directors during its annual budget preparation. Pt VI, Line 19 Currently all policies and financial information are made available upon request. Form 990, Part IX, Line 11g Technical research 65270. 65270. 0. 0. Form 990, Part IX, Line 11g EIC programs 75448. 75448. 0. 0. Form 990, Part IX, Line 11g Other professional fees 108331. 106956. 1375. 0.