2024-11-15T12:09:10-06:00 2023-12-31 382184825 HUNGERFORD CPAS ADVISORS 2910 LUCERNE DR SE GRAND RAPIDS MI 49546 990 2023-01-01 386087670 ASSOCIATED BUILDERS & CONTRACTORS INC ASSO 6169429960 801 CENTURY AVENUE SW GRAND RAPIDS MI 49503 GREG GEORGE PRESIDENT-CEO 6169429960 2024-11-15 1 0 JENNIFER L ROGELL CPA P01291797 6169493200 2023 2024-10-15 13:58:12Z GREG GEORGE 801 CENTURY AVENUE SW GRAND RAPIDS MI 49503 2682128 0 1695 X WWW.ABCWMC.ORG X 1956 MI TO ENCOURAGE, DEVELOP AND PROTECT THE BUILDING AND CONSTRUCTION INDUSTRIES. 18 18 29 200 33836 0 0 0 1994442 2239253 244 3619 379119 439256 2373805 2682128 0 0 0 0 785250 978832 0 0 0 1459384 2032183 2244634 3011015 129171 -328887 3467695 3042898 1878250 1664789 1589445 1378109 X ABC WILL CONTINUALLY STRIVE TO BE THE LEADING VOICE PROMOTING FREE ENTERPRISE WITHIN THE CONSTRUCTION INDUSTRY. ABC WILL PROMOTE AND DEFEND THE MERIT SHOP PHILOSOPHY. THIS PHILOSOPHY ENCOURAGES OPEN COMPETITION AND A FREE-ENTERPRISE APPROACH TO CONSTRUCTION BASED SOLELY ON MERIT, REGARDLESS OF LABOR AFFILIATION. 0 0 EXCELLENCE IN CONSTRUCTION AWARDS PROGRAM: TO PROMOTE AND RECOGNIZE QUALITY CONSTRUCTION. THE NUMBER OF PERSONS BENEFITED WAS 425. MEMBERSHIP ACTIVITIES: TO PROMOTE BUSINESS RELATIONSHIPS AMONG MEMBERS THROUGH MEMBERSHIP MEETINGS, LEADERSHIP DEVELOPMENT AND MIOSHA MEETINGS. THE NUMBER OF PERSONS BENEFITED WAS APPROXIMATELY 2,550. MERIT SHOP ACTION FUND: PROVIDES THE MEMBERSHIP WITH SUPPORT FOR LEGAL EXPENSES AND PROMOTES THE BUSINESS OF THE ASSOCIATION AND ITS MEMBERS. 0 0 0 1 0 0 0 0 0 1 0 0 1 1 1 0 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 29 1 1 1 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X GREG GEORGE 6169429960 801 CENTURY AVENUE SW GRAND RAPIDS MI 49503 GREG GEORGE PRESIDENT-CEO 40.00 X 148304 0 5932 JENNIFER SCHOTTKE PRESIDENT - WMCI 40.00 X 145723 0 10635 NICK NYKERK CHAIR 1.00 X X 0 0 0 TIM KOSTER TREASURER 1.00 X X 0 0 0 BEN HAMMOND SECRETARY 1.00 X X 0 0 0 JENNY WAUGH CHAIR ELECT 1.00 X 0 0 0 ANDREW RENER DIRECTOR 1.00 X 0 0 0 BYRNE HARMON DIRECTOR 1.00 X 0 0 0 CARROLL BURGESS DIRECTOR 1.00 X 0 0 0 JACOB KULHANEK DIRECTOR 1.00 X 0 0 0 JERRY CARDINAL DIRECTOR 1.00 X 0 0 0 JUSTIN THRUN DIRECTOR 1.00 X 0 0 0 NATE HEYBOER DIRECTOR 1.00 X 0 0 0 RYAN DYKHOUSE DIRECTOR 1.00 X 0 0 0 STEVE HUIZINGA DIRECTOR 1.00 X 0 0 0 TOM MCGOVERN DIRECTOR 1.00 X 0 0 0 MATT FENNEMA DIRECTOR 1.00 X 0 0 0 JOE NOVAKOSKI DIRECTOR 1.00 X 0 0 0 JENNIFER SANFORD DIRECTOR 1.00 X 0 0 0 JEFF SCHIPPER DIRECTOR 1.00 X 0 0 0 294027 0 16567 2 0 1 0 0 MEMBERSHIP DUES 900099 1298072 1298072 MANAGEMENT FEE REVENUE 541610 514462 514462 MEMBERSHIP ACTIVITIES 900099 304111 304111 LEADERSHIP PROGRAM 611430 101008 101008 MERIT SHOP ACTION FUND 900099 20500 20500 1100 1100 2239253 3619 3619 199107 199107 EXCELLENCE IN CONSTRUC 541800 211148 177312 33836 MISCELLANEOUS REVENUE 541800 29001 29001 240149 2682128 2445566 33836 202726 329384 482920 39143 64177 63208 6815 31747 67648 12307 102666 7237 146395 483717 4258 WEST MI CONSTRUCTION IN 530000 EXCELLENCE IN CONSTRUCT 206953 GOLF OUTING 116528 CLAY SHOOT 115282 200630 3011015 1259640 1212371 605101 303253 52435 33234 324750 178402 114309 101891 16676 12418 798041 915592 411052 387628 3467695 3042898 378575 49889 1083466 1217439 416209 397461 1878250 1664789 X 1589445 1378109 1589445 1378109 3467695 3042898 -328887 117551 0 X X 1 X 0 1 0 0 0 0 1318572 186947 -229912 -42965 218883 -261848 45434 45434 0 68875 56457 12418 12418 RIGHT OF USE ASSET 387628 387628 OPERATING LEASE LIABILITY 397461 397461 X 2315962 117551 -483717 -366166 2682128 0 2682128 2527298 0 2527298 483717 483717 3011015 PART X, LINE 2: FIN 48 FOOTNOTE: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. HOWEVER, INCOME FROM CERTAIN ACTIVITIES NOT DIRECTLY RELATED TO THE ASSOCIATIONS TAX-EXEMPT PURPOSE IS SUBJECT TO TAXATION AS UNRELATED BUSINESS INCOME UNDER SECTION 511 OF THE INTERNAL REVENUE CODE. THE ASSOCIATION EVALUATES TAX POSITIONS TAKEN ON ITS FEDERAL EXEMPT ASSOCIATION BUSINESS INCOME TAX RETURNS IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, WHICH REQUIRE THAT TAX POSITIONS TAKEN BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED. MANAGEMENT BELIEVES THAT THE ASSOCIATION HAS NO SIGNIFICANT UNRECOGNIZED TAX BENEFITS UNDER THAT CRITERIA. PENALTIES AND INTEREST, IF ANY, ASSESSED BY INCOME TAXING AUTHORITIES ARE INCLUDED IN OPERATING EXPENSES. THE ASSOCIATION'S FEDERAL EXEMPT ASSOCIATION BUSINESS INCOME TAX RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR THREE YEARS AFTER THEY WERE FILED. PART XI, LINE 2D - OTHER ADJUSTMENTS: ASSOCIATION PAYMENTS -483,717. PART XII, LINE 4B - OTHER ADJUSTMENTS: ASSOCIATION PAYMENTS 483,717. X X 0 0 0 GREG GEORGE PRESIDENT-CEO 131304 0 17000 0 0 0 5932 0 0 0 154236 0 0 0 JENNIFER SCHOTTKE PRESIDENT - WMCI 133730 0 11993 0 0 0 5874 0 4761 0 156358 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS GIVEN TO THE ORGANIZATIONS TREASURER FOR APPROVAL BEFORE FILING. THE FILING IS ALSO SHARED WITH ENTIRE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS APPROVED A WRITTEN STATEMENT OF THE CONFLICT OF INTEREST POLICY IN 2008 AND WILL CONTINUE TO OBTAIN INFORMATION ON AN ANNUAL BASIS FROM ABC LEADERS. THE PRESIDENT IS RESPONSIBLE FOR MONITORING BOARD MEMBER COMPLIANCE AND WILL NOTIFY THE CHAPTER BOARD CHAIR OF ANY ISSUES RELATING TO THIS POLICY. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE PRESIDENT AND CEO AND ANY KEY EMPLOYEES ARE DEFINED BY APPLICABLE IRS REGULATIONS AND SHALL BE ANNUALLY REVIEWED BY THE EXECUTIVE COMMITTEE AND/OR COMPENSATION COMMITTEE APPOINTED BY THE EXECUTIVE COMMITTEE, WHO HAVE NO CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION UNDER REVIEW. IN CONDUCTING THE REVIEW, THE COMMITTEE SHALL: REVIEW DATA AS TO COMPARABLE COMPENSATION FOR SIMILARY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. MAKE CONTEMPORANEOUS DOCUMENTATION RECORDKEEPING WITH RESPECT TO THE DELIBERATIONS AND DECISIONS REGARDING THE COMPENSATION AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION HAS COPIES OF FINANCIAL STATEMENTS, 990, CONFLICT OF INTEREST POLICY, AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST WITHIN THE ADMINISTRATIVE OFFICE. FORM 990, PART XII, LINCE 2C THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBILY OF SELECTING THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT. THE BOARD OF DIRECTORS ASSUMES THE RESPONSIBIILTY OF ACCEPTING THE REVIEWED FINANCIAL STATEMENTS BY THE INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT.