2024-11-09T10:02:28-06:00 2023-12-31 470900880 CALIBRE CPA GROUP PLLC 7501 WISCONSIN AVENUE SUITE 1200 WEST BETHESDA MD 20814 990 2023-01-01 520632294 MECHANICAL CONTRACTORS ASSOCIATION OF MARYLAND INC MECH 4102761926 3600 ODONNELL STREET SOUTH 800 BALITMORE MD 21224 CHARLES DANIEL EXECUTIVE VICE PRESIDENT 4102761926 2024-11-09 1 1 ERIN CRANMER P01712644 2023319880 2024-11-01 2023 2024-10-15 13:58:12Z CHARLES DANIEL 3600 ODONNELL STREET SOUTH 800 BALITMORE MD 21224 1675792 0 X N/A X 1953 MD THE ASSOCIATION REPRESENTS THE MECHANICAL TRADE EMPLOYERS IN MARYLAND FOR ADVANCEMENT OF THEIR INDUSTRY. THE ASSOCIATION REPRESENTS THE INDUSTRY OF COLLECTIVE BARGAINING. 8 8 3 0 0 0 0 0 1063978 1294269 69576 87900 25255 18713 1158809 1400882 14680 7100 0 0 365419 380507 0 0 0 906453 937444 1286552 1325051 -127743 75831 3304737 3343203 1351910 1213276 1952827 2129927 THE ASSOCIATION REPRESENTS THE MECHANICAL TRADE EMPLOYERS IN MARYLAND FOR ADVANCEMENT OF THEIR INDUSTRY. THE ASSOCIATION REPRESENTS THE INDUSTRY OF COLLECTIVE BARGAINING. 0 0 THE ASSOCIATION IS A NONPROFIT ASSOCIATION ORGANIZED TO PROVIDE FOR, PROTECT, AND IMPROVE THE MECHANICAL CONTRACTING INDUSTRY THROUGH ARBITRATIONAL, EDUCATIONAL, AND PROMOTIONAL ACTIVITIES. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 3 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 1 1 0 0 0 1 1 0 0 1 1 0 0 0 X CHARLES DANIEL 4102761926 3600 ODONNELL STREET SOUTH TOWER BALTIMORE MD 21224 JOHN PRUSAK SECRETARY-TREASURER 1.00 X X 0 0 0 STEPHEN BORLIE PRESIDENT 1.00 X X 0 0 0 JEFFREY ASHE VICE PRESIDENT 1.00 X X 0 0 0 CHARLES ELEK BOARD MEMBER 1.00 X X 0 0 0 DAVID FISCHER BOARD MEMBER 1.00 X X 0 0 0 RODNEY HORTON BOARD MEMBER 1.00 X X 0 0 0 SPENCER MATUSKY BOARD MEMBER 1.00 X X 0 0 0 ADAM SNAVELY BOARD MEMBER 1.00 X X 0 0 0 CHARLES DANIEL EXECUTIVE VICE PRESIDENT 40.00 X 219712 0 29357 219712 0 29357 1 0 1 0 0 MEMBERSHIP DUES 900099 1134802 1134802 CEO SYMPOSIUM 900099 101351 101351 MEETINGS & RECEPTIONS 900099 58116 58116 1294269 60055 60055 16200 0 16200 16200 16200 302755 274910 27845 27845 27845 2513 2513 2513 1400882 1312982 0 87900 7100 224069 71237 39808 28610 16783 8918 30283 1598 22020 129408 174437 427486 5796 11721 DUES MCAA 76923 INDUSTRY NIGHT ON TERRA 44228 4626 1325051 444590 503459 19070 17590 8880 8880 644911 635116 13116 9795 1575333 1732693 1243748 1070786 3304737 3343203 31769 56603 1320141 1156673 1351910 1213276 X 1952827 2129927 1952827 2129927 3304737 3343203 75831 101269 0 X X 0 1 X 1 0 1 0 0 444075 441451 2624 200836 193665 7171 9795 RIGHT-OF-USE ASSET 1057228 DUE FROM AFFILIATES 13558 1070786 LEASE LIABILITY 1156673 1156673 X 1502151 101269 101269 1400882 0 1400882 1325051 0 1325051 0 1325051 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS ADVISED THAT MCAM QUALIFIED UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, NOT SUBJECT TO TAX UNDER PRESENT INCOME TAX LAWS. THE FINANCIAL ACTIVITY OF THE TRUST IS CONSOLIDATED WITH THAT OF MCAM FOR PURPOSES OF FILINGS WITH THE INTERNAL REVENUE SERVICE (IRS). MCAM FOLLOWS AUTHORITATIVE GUIDANCE FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES INCLUDED IN ASC TOPIC INCOME TAXES. THESE PROVIDE CONSISTENT GUIDANCE FOR THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITY'S CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBE A THRESHOLD OF "MORE LIKELY THAN NOT" FOR RECOGNITION AND DE-RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MCAM PERFORMED AN EVALUATION OF UNCERTAIN TAX POSITIONS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, AND DETERMINED THAT THERE WERE NO MATTERS THAT WOULD REQUIRE RECOGNITION IN THE FINANCIAL STATEMENTS. AS OF DECEMBER 31, 2023, THE STATUTE OF LIMITATIONS FOR THE TAX YEARS 2020 THROUGH 2022 REMAINS OPEN WITH THE U.S. FEDERAL JURISDICTION AND THE VARIOUS STATES AND LOCAL JURISDICTIONS IN WHICH MCAM FILES RETURNS. 0 0 0 CHARLES DANIEL EXECUTIVE VICE PRESIDENT 187512 0 25000 0 7200 0 29357 0 0 0 249069 0 0 0 FORM 990, PART VI, SECTION A, LINE 7B THE GENERAL MEMBERSHIP APPROVES THE ELECTION OF OFFICERS. FORM 990, PART VI, SECTION A, LINE 8B THE BOARD MAINTAINS MINUTES OF EACH OF ITS MEETINGS. FORM 990, PART VI, SECTION B, LINE 11B THIS FORM 990 IS MADE AVAILABLE TO THE BOARD FOR THEIR REVIEW AT NORMALLY SCHEDULED BOARD MEETINGS. THE BOARD MEETS BI-MONTHLY AND AS NEEDED IN BETWEEN BASED ON NEED. FORM 990, PART VI, SECTION C, LINE 19 THE 990 IS AVAILABLE UPON REQUEST. 2C THE BOARD OF DIRECTORS MAKES THE SELECTION OF THE AUDITORS OF THE ORGANIZATION. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.