2025-07-11T14:04:17-05:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-01-01 382400995 ASSOC BUILDERS & CONTRACTORS OF SE MICHIGAN ASSO 2482983600 31800 SHERMAN AVE MADISON HEIGHTS MI 48071 KEITH P LEDBETTER PRESIDENT 2482983600 2025-05-20 1 1 SHELBY NETZ CPA P01405265 4147775500 2025-05-20 2024 2025-03-06 01:10:19Z KEITH P LEDBETTER 31800 SHERMAN AVE MADISON HEIGHTS MI 48071 3216178 0 X WWW.ABC.ORG X 1971 MI IN BUILDING AMERICA, THE ASSOCIATED BUILDERS AND CONTRACTORS WILL CONTINUE TO BE A PROMINENT TRADE ASSOCIATION WHICH WILL CHAMPION FREE ENTERPRISE, AND WILL BE A LEADER FOR POSITIVE CHANGE IN THE CONSTRUCTION INDUSTRY. 16 16 12 16 0 0 0 0 2615050 2924771 110 19600 82093 138199 2697253 3082570 101096 178337 0 0 1217943 1229366 0 0 0 1205597 1436604 2524636 2844307 172617 238263 1240710 1926215 902093 1268583 338617 657632 IN BUILDING AMERICA, THE ASSOCIATED BUILDERS AND CONTRACTORS WILL CONTINUE TO BE A PROMINENT TRADE ASSOCIATION WHICH WILL CHAMPION FREE ENTERPRISE, AND WILL BE A LEADER FOR POSITIVE CHANGE IN THE CONSTRUCTION INDUSTRY. 0 0 THE ASSOCIATED BUILDERS AND CONTRACTORS WILL PROVIDE SUPERIOR PROGRAMS AND SERVICES TO GIVE ITS MEMBERS A COMPETITIVE ADVANTAGE, TO ADD VALUE TO THE INDUSTRY'S CLIENTS, AND TO ENHANCE THE LIVES OF THE INDUSTRY'S EMPLOYEES. BENEFITS WILL INCLUDE, BUT ARE NOT LIMITED TO, WORKERS COMPENSATION INSURANCE, VEHICLE FLEET DISCOUNTS, MANAGEMENT EDUCATION, AND EMPLOYEE APPRENTICESHIP TRAINING. WE ALSO PROVIDE CONSTRUCTION TRADE SPECIFIC NETWORKING OPPORTUNITIES FOR WHICH ARE MEMBERS CAN LEARN FROM ONE ANOTHER AND GROW THEIR BUSINESSES.THE ORGANIZATION PARTNERS WITH THE CONSTRUCTION EDUCATION TRUST, D/B/A SEMCA, TO PROVIDE TRAINING TO BOTH MEMBERS AND NONMEMBERS OF THE ORGANIZATION AND IN THE INDUSTRY. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 X 0 0 12 1 0 0 0 0 1 0 0 0 0 X 16 16 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X KEITH P LEDBETTER 2482983600 31800 SHERMAN AVENUE MADISON HEIGHTS MI 48071 CHRIS HOLSBEKE CHAIRMAN 4.00 X X 0 0 0 ROBERT CLANCY VICE CHAIRMAN 4.00 X X 0 0 0 ADAM HARDING SECRETARY 4.00 X X 0 0 0 ERIC FLESSLAND TREASURER 4.00 1.00 X X 0 0 0 FRANK MAMAT CHAPTER ATTORNEY 2.00 X 0 0 0 BRIDGET KEWIN DIRECTOR 2.00 X 0 0 0 BRIAN TOWNSLEY DIRECTOR 2.00 X 0 0 0 BRIAN MISARAS DIRECTOR 2.00 X 0 0 0 CHRIS MALTESE DIRECTOR 2.00 X 0 0 0 DEBBIE STARKE DIRECTOR 2.00 X 0 0 0 LUKE BEACH DIRECTOR 2.00 X 0 0 0 MARK WEATHERLY DIRECTOR 2.00 X 0 0 0 MIKE PEAKE DIRECTOR 2.00 X 0 0 0 STACY DEMERS DIRECTOR 2.00 X 0 0 0 TAD MARTIN DIRECTOR 2.00 X 0 0 0 TOM CAMPBELL DIRECTOR 2.00 X 0 0 0 KEITH LEDBETTER PRESIDENT & CEO 40.00 22.00 X 239400 0 19036 DEANNA MORLEY VICE PRESIDENT 40.00 1.00 X 134000 0 15796 DAVID STAUDT CFO 40.00 3.00 X 124000 0 23210 497400 0 58042 3 0 1 0 0 EDUCATION - TUITION 611710 1889392 1889392 EDUCATION - SERVICES 611710 540000 540000 MEMBERSHIP DUES 611710 437908 437908 SEMINARS AND PUBLICATI 611710 34971 34971 OSHA, HEALTH AND SAFET 611710 22500 22500 2924771 19600 19600 122618 122618 149189 133608 15581 15581 3082570 2924771 0 157799 109337 69000 555442 517131 37414 38312 81067 27880 14277 15277 43102 128604 40667 22815 83781 10448 SEMCA COST OF INSTRUCTI 960534 89219 2844307 917618 1046045 300014 815941 46904 30675 6411 16229 16667 48000 1240710 1926215 14773 3585 887320 1213686 0 51312 902093 1268583 X 338617 657632 338617 657632 1240710 1926215 238263 80752 0 X 1 X 0 0 0 0 1 0 46904 30675 16229 16229 OTHER LIABILITIES 3312 LEASE LIABILITY 48000 51312 X PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAX ON NET INCOME FROM MEMBER ACTIVITIES UNDER SECTION 501(C)(6) OF THE U.S. INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ACCOUNTING STANDARDS ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. EXAMPLES OF TAX POSITIONS TAKEN INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION'S VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE MANAGEMENT OF THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. WILD GAME 62020 62020 23433 GOLF OUTING 29950 29950 25526 9 57219 57219 84649 149189 149189 133608 133608 15581 1 ABC SEMI BUILD THE FUTURE FUND 31800 SHERMAN AVE MADISON HEIGHTS MI 48071 844320605 501(C)(3) 31600 0 CONTRIBUTION TO STUDENT SCHOLARSHIPS ABC MICHIGAN CORPORATE ACTION FUND 123 W ALLEGAN STREET STE 780 LANSING MI 48933 381803328 501(C)(6) 20000 0 GENERAL CONTRIBUTION TO FUND 1 1 TUITION SCHOLARSHIPS 76 69000 PART I, LINE 2: THE FUNDS GIVEN TO ENTITIES BY THE ORGANIZATION ARE MONITORED BY THE PRESIDENT AND COMPTROLLER OR CHAIRMAN OF THE BOARD. THE SCHOLARSHIPS ARE GIVEN IN THE FORM OF TUITION DISCOUNTS/DEFERRALS AND ARE GIVEN FOR STUDENT HARDSHIP OR OTHER CRITERIA DETERMINED BY THE CEO AND VP. THOSE FUNDS GO TO REDUCE THE INVOICED TUITION EXCLUSIVELY. X 0 0 0 KEITH LEDBETTER PRESIDENT & CEO 189150 0 43000 0 7250 0 18061 0 975 0 258436 0 0 0 FORM 990, PART V, LINE 6B: THE ORGANIZATION HOSTED SEVERAL EVENTS DURING THE YEAR THAT GENERATED SPONSORSHIP INCOME. WHILE THE ORGANIZATION AND ITS SPONSORS ARE AWARE THEIR CONTRIBUTIONS ARE NOT TAX-DEDUCTIBLE VIA DISCUSSION, THE ORGANIZATION WILL INCLUDE AN EXPRESS STATEMENT THAT SUCH CONTRIBUTIONS ARE NOT TAX-DEDUCTIBLE AS CHARITABLE CONTRIBUTIONS GOING FORWARD. FORM 990, PART VI, SECTION A, LINE 7A WHEN THERE IS A VACANT SPOT OR EXPIRATION OF TERM OF OFFICE, THERE IS A VOTE TO ELECT A GOVERNING MEMBER. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR AND BOARD OF DIRECTORS REVIEW THE 990 BEFORE FILING IT. FORM 990, PART VI, SECTION B, LINE 12C ALL CHAPTER POLICIES ARE REVIEWED WHEN NEW BOARD MEMBERS ARE ADDED TO THE CHAPTERS BOARD OF DIRECTORS. IN ADDITION, ALL CHAPTER POLICIES ARE REVIEWED EVERY-OTHER YEAR IN PREPARATION FOR CHAPTER STANDARDS AUDIT. FORM 990, PART VI, SECTION B, LINE 15A LINE 15A: THE COMPENSATION COMMITTEE OF THE ORGANIZATION, INDEPENDENT OF THE CEO AND PRESIDENT AND COMPRISED OF SEVERAL BOARD OF DIRECTORS, REVIEWS MANAGEMENT COMPENSATION USING COMPARABILITY DATA AND ISSUED A NEW WRITTEN EMPLOYMENT AGREEMENT IN 2024. FORM 990, PART VI, SECTION C, LINE 19 A COPY IS AVAILABLE ON A DESK IN THE FRONT OFFICE. CONSTRUCTION EDUCATION TRUST (DBA SEMCA - SOUTHEASTERN MICHIGAN CONSTRUCTI 31800 SHERMAN AVENUE MADISON HEIGHTS MI 48071 386624867 CONSTRUCTION INDUSTRY EDUCATION AND TRAINING MI 501(C)(3) LINE 10 ASSOC BUILDERS & CONTRACTORS OF SE MI 1 ABC SEMI BUILD THE FUTURE FUND INC 31800 SHERMAN AVENUE MADISON HEIGHTS MI 48071 844320605 PROVIDE SCHOLARSHIPS IN TRADES TO ECONOMICALLY DISADVANTAGED STUDENTS MI 501(C)(3) LINE 7 ASSOC BUILDERS & CONTRACTORS OF SE MI 1 0 1 0 1 0 0 0 0 0 0 1 1 0 1 1 1 1 0 0 CONSTRUCTION EDUCATION TRUST (DBA SEMCA - SOUTHEASTERN MICHIGAN CONSTRUCT P 1029534 ACTUAL COST CONSTRUCTION EDUCATION TRUST (DBA SEMCA - SOUTHEASTERN MICHIGAN CONSTRUCT L 540000 CONTRACTUAL AMOUNT CONSTRUCTION EDUCATION TRUST (DBA SEMCA - SOUTHEASTERN MICHIGAN CONSTRUCT K 40667 CONTRACTUAL AMOUNT