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      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="MODIFIED CASH">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
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      </LeaseholdImprovementsGrp>
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        <DepreciationAmt>63059</DepreciationAmt>
        <BookValueAmt>3617</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>80666</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>EMPLOYEE WITHHOLDINGS/ACCRUED TAXES</Desc>
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      <OtherLiabilitiesOrgGrp>
        <Desc>IMPACT REIMBURSEMENT</Desc>
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      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED SALES TAX</Desc>
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      </OtherLiabilitiesOrgGrp>
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    <IRS990ScheduleG documentId="RetDoc5">
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        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PARKERSBURG-MARIETTA CONTRACTORS ASSOCIATION SERVES ITS MEMBERS, THE CONSTRUCTION INDUSTRY, AND THE GENERAL PUBLIC THROUGH VARIOUS MEANS OF COMMUNICATION, EDUCATION, ADVOCACY, PROMOTION, AND PUBLIC REPRESENTATION. THE ORGANIZATION PROVIDES REPRESENTATION FOR ITS MEMBERS AND WORKS TO PROMOTE &amp; STABILIZE THE ORGANIZED SEGMENT OF THE LOCAL CONSTRUCTION INDUSTRY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS, APPROXIMATELY 65 MEMBERS (2023)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP (MEMBERS) CONDUCT VARIOUS MEETINGS AND VOTE ON CURRENT ITEMS AND ELECT THE OFFICERS AND DIRECTORS OF THE ORGANIZATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT COPY OF THE FORM 990 IS MADE AVAILABLE TO THE BOARD MEMBERS FOR REVIEW AND APPROVAL BEFORE THE FORMAL FILING IS MADE BY THE EXECUTIVE DIRECTOR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD'S INDEPENDENT MEMBERS DETERMINE COMPENSATION FOR THE EXECUTIVE DIRECTOR AND/OR CEO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON WRITTEN REQUEST. SUCH WRITTEN REQUEST IS TO BE MADE WITH THE ORGANIZATION'S EXECUTIVE DIRECTOR.</ExplanationTxt>
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</Return>