2024-02-15T12:53:33-06:00 2023-05-31 WITHUMSMITHBROWNPC 4600 EAST WEST HWY 900 BETHESDA MD 208143423 990 2022-06-01 610646227 Kitchen Cabinet Manufacturers Association % BETSY NATZ KITC 7032641690 1768 BUSINESS CENTER DRIVE STE 390 RESTON VA 20190 BETSY NATZ CEO 7032641690 2024-02-08 true BETSY NATZ 999009999 BRIAN E BENDER CPA P01305467 3012726000 2024-02-08 2022 2023-04-26 12:10:37Z BETSY NATZ 1768 BUSINESS CENTER DRIVE 390 RESTON VA 20190 6240543 false X WWW.KCMA.ORG X 1955 IL SEE PART III, LINE 1. 14 14 4 14 0 0 108838 0 2819988 3197256 46330 64875 5018 55094 2980174 3317225 0 0 0 0 908255 982774 0 0 0 2126779 2198425 3035034 3181199 -54860 136026 2953259 3060821 563949 603688 2389310 2457133 TO PROMOTE INDUSTRY AND MEMBER GROWTH THROUGH DEVELOPING STANDARDS, SPONSORING RESEARCH, REPRESENTING MEMBERS' INTERESTS IN GOVERNMENT LEGISLATIVE AND REGULATORY ISSUES AND PROVIDING MANAGEMENT TOOLS, EDUCATIONAL PROGRAMS AND NETWORKING OPPORTUNITIES. false false TESTING AND CERTIFICATION OF KITCHEN AND BATHROOM CABINETS, IN ACCORDANCE WITH RIGOROUS STANDARDS DEVELOPED BY KCMA, FOLLOWING STANDARDS DEVELOPMENT GUIDELINES SET BY THE AMERICAN NATIONAL STANDARDS INSTITUTE (ANSI). A KCMA CERTIFICATION THAT ENCOURAGES INDUSTRY POLICIES AND PRACTICES THAT BENEFIT THE ENVIRONMENT AND WHICH PROVIDES A TANGIBLE WAY FOR CABINET MANUFACTURERS TO DEMONSTRATE THEIR COMMITMENT TO SOUND ENVIRONMENTAL PRACTICES. 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 true 7 0 true 4 true false false false false false false false false false false X 14 14 false false false false true true true true true false false false true true true true true true false false X BETSY NATZ 7032641690 1768 BUSINESS CENTER DRIVE RESTON VA 20190 BETSY NATZ CHIEF EXECUTIVE OFFICER 40.0 0.0 X 402479 0 74205 CHUCK ARNOLD VP, STANDARDS & CERTIFICATION 40.0 0.0 X 134600 0 37132 BEN KIM DIRECTOR OF ACCOUNTING 40.0 0.0 X 107000 0 29080 PERRY MILLER PRESIDENT 2.5 0.0 X X 0 0 0 JEFF GULLEDGE VICE PRESIDENT 2.5 0.0 X X 0 0 0 PERRY FAILS TREASURER 2.5 0.0 X X 0 0 0 BILL ALLEN IMMEDIATE PAST PRESIDENT 2.5 0.0 X X 0 0 0 CASEY BELL DIRECTOR 2.5 0.0 X 0 0 0 ANGELA BOUMA DIRECTOR 2.5 0.0 X 0 0 0 MAX CALDAS DIRECTOR 2.5 0.0 X 0 0 0 JOHN GAHM DIRECTOR 2.5 0.0 X 0 0 0 JOHN GERAGHTY DIRECTOR 2.5 0.0 X 0 0 0 VINCE MULLET DIRECTOR 2.5 0.0 X 0 0 0 DANIEL TRIPP DIRECTOR 2.5 0.0 X 0 0 0 EDWIN UNDERWOOD DIRECTOR 2.5 0.0 X 0 0 0 STEPHEN WELLBORN DIRECTOR 2.5 0.0 X 0 0 0 TIM WELLBORN DIRECTOR 2.5 0.0 X 0 0 0 644079 0 140417 3 false true false SCHAGRIN ASSOCIATES 900 7TH ST NW STE 500 WASHINGTON DC 200014017 LEGAL SERVICES 590660 1 0 MEMBERSHIP DUES 900099 763917 763917 MEETINGS AND TOURS 900099 844787 844787 CERTIFICATION FEES 900099 1175999 1175999 TESTING 900099 148310 148310 ESP FEES 900099 184500 184500 79743 79743 3197256 57740 57740 0 803 803 0 0 0 2930453 2923318 7135 7135 7135 0 0 0 0 0 0 0 0 0 MISCELLANEOUS 900099 391 391 ADVERTISING 900099 53900 53900 54291 3317225 3251547 65678 0 0 0 0 494997 0 338072 42285 65128 42292 0 707238 35942 0 0 12161 143457 253518 64750 60653 0 69559 63579 0 456148 0 0 93293 15659 TESTING EXPENSES 146820 SEALS EXPENSES 75648 3181199 146463 -1765 380006 383310 0 0 162891 109066 0 0 0 0 0 0 0 0 37444 28823 536812 175140 226295 361672 1723099 1944999 0 0 0 0 0 0 277061 234716 2953259 3060821 130925 76075 0 0 124567 264785 0 0 0 0 0 0 0 0 0 0 308457 262828 563949 603688 X 2389310 2457133 0 0 2389310 2457133 2953259 3060821 136026 -68203 X false true X true false false true true 763917 25000 -162060 -137060 76392 -213452 124087 30727 93360 412725 144413 268312 361672 SECURITY DEPOSIT 5526 RIGHT OF USE ASSET 229190 234716 0 OPERATING LEASE LIABILITY 262828 262828 X 3236861 -68203 -68203 3305064 12161 12161 3317225 3169038 3169038 12161 12161 3181199 PART X, LINE 2 FOR THE YEARS ENDED MAY 31, 2023 AND 2022, KCMA HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. X X false false false CHUCK ARNOLD VP, STANDARDS & CERTIFICATION 123600 11000 20190 16942 171732 BETSY NATZ CHIEF EXECUTIVE OFFICER 366479 36000 45750 28455 476684 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS TWO TYPES OF MEMBERS, ACTIVE AND ASSOCIATE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A EACH ACTIVE MEMBER OR ASSOCIATE MEMBER APPOINTS AND CERTIFIES TO THE CHIEF EXECUTIVE OFFICER OF THE ASSOCIATION, A PERSON TO BE ITS REPRESENTATIVE IN THE ASSOCIATION TO REPRESENT, VOTE AND ACT FOR THE MEMBER, IN ALL THE AFFAIRS OF THE ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF THE GOVERNING BODY, THAT ARE SUBJECT TO APPROVAL BY MEMBERS, ARE APPROVAL OF THE BYLAWS AND ELECTION OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S ACCOUNTANTS PREPARE THE FORM 990 AND THE FORM IS THEN REVIEWED BY THE ORGANIZATION'S ACCOUNTING STAFF. THE CHIEF EXECUTIVE OFFICER ALSO REVIEWS THE FORM 990. THE FORM IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY COVERS ALL MEMBERS OF THE BOARD AND ALL OFFICERS AND IS MONITORED THROUGH ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENTS, WHICH ARE REVIEWED AND MAINTAINED BY THE CHIEF EXECUTIVE OFFICER. THE EXECUTIVE COMMITTEE REVIEWS EACH TRANSACTION THAT COMES BEFORE THE BOARD FOR POTENTIAL OR ACTUAL CONFLICTS OF INTEREST. IF THERE IS NO PRECEDENT, ANY CONFLICTS WOULD BE ADDRESSED WITH THE ADVICE OF LEGAL COUNSEL. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT MEMBERS OF THE BOARD. THE DECISION IS DOCUMENTED IN A LETTER TO THE CEO. THE MOST RECENT REVIEW TOOK PLACE IN APRIL 2023. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.