﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-14T15:25:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>901075866</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JEFFREY D REIMER CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2025 17TH ST NE</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55906</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>410798316</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ROCHESTER AREA BUILDERS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ROCH</BusinessNameControlTxt>
      <PhoneNum>5072827698</PhoneNum>
      <USAddress>
        <AddressLine1Txt>108 ELTON HILLS LN NW</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>AUSTIN RYAN</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>5072827698</PhoneNum>
      <SignatureDt>2025-10-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY D REIMER</PreparerPersonNm>
      <PTIN>P00549735</PTIN>
      <PhoneNum>5072529222</PhoneNum>
      <PreparationDt>2025-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc5">
      <PrincipalOfficerNm>AUSTIN RYAN</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>108 ELTON HILLS CT NW</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55901</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>899889</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.ROCHESTERAREABUILDERS.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1953</FormationYr>
      <LegalDomicileStateCd>MN</LegalDomicileStateCd>
      <ActivityOrMissionDesc>ROCHESTER AREA BUILDERS, INC. IS A PROFESSIONAL ORGANIZATION ESTABLISHED IN 1953 CONSISTING OF BUSINESSES INVOLVED IN CONSTRUCTION AND ALL ASPECTS OF HOME IMPROVEMENT THROUGHOUT ROCHESTER, MN AND ALL OF SOUTHEASTERN MINNESOTA. WE ARE COMMITTED TO PROFESSIONALISM WITHIN THE BUILDING AND HOME IMPROVEMENT INDUSTRIES AND TO PROVIDING THE COMMUNITY WITH THE INFORMATION NEEDED IN ORDER TO MAKE SOUND DECISIONS IN HOME BUILDING, COMMERCIAL CONSTRUCTION, REMODELING, RENOVATION AND HOME IMPROVEMENT. AS ROCHESTER MINNESOTA'S AND SOUTHEASTERN MINNESOTA'S LEADER IN CONSTRUCTION, REMODELING AND HOME IMPROVEMENT, RAB STRIVES TO BENEFIT OUR MEMBERS IN THE PROFESSIONAL GROWTH OF THEIR BUSINESSES THROUGH PARTICIPATION, ADVOCACY, EDUCATION, AND COMMUNITY INVOLVEMENT. ROCHESTER AREA BUILDERS ALSO SERVES AS A RESOURCE FOR THE ROCHESTER, MN AREA COMMUNITY BY PROVIDING EDUCATION ABOUT QUALITY BUILDING PRACTICES. FOR OUR MEMBERS: WE PROVIDE VALUABLE MEMBER BENEFITS, COMMITTEES, EVENTS, AND ACCESS TO OUR STAFF</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>25</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>25</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>5</TotalEmployeeCnt>
      <TotalVolunteersCnt>24</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>725618</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>691719</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>-3881</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>9225</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>212116</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>97600</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>933853</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>798544</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>244416</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>266955</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>582837</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>505924</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>827253</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>772879</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>106600</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>25665</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1087543</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>937097</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>389581</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>203923</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>697962</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>733174</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>ROCHESTER AREA BUILDERS, INC. IS A PROFESSIONAL ORGANIZATION ESTABLISHED IN 1953 CONSISTING OF BUSINESSES INVOLVED IN CONSTRUCTION AND ALL ASPECTS OF HOME IMPROVEMENT THROUGHOUT ROCHESTER, MN AND ALL OF SOUTHEASTERN MINNESOTA. WE ARE COMMITTED TO PROFESSIONALISM WITHIN THE BUILDING AND HOME IMPROVEMENT INDUSTRIES AND TO PROVIDING THE COMMUNITY WITH THE INFORMATION NEEDED IN ORDER TO MAKE SOUND DECISIONS IN HOME BUILDING, COMMERCIAL CONSTRUCTION, REMODELING, RENOVATION AND HOME IMPROVEMENT. AS ROCHESTER MINNESOTA'S AND SOUTHEASTERN MINNESOTA'S LEADER IN CONSTRUCTION, REMODELING AND HOME IMPROVEMENT, RAB STRIVES TO BENEFIT OUR MEMBERS IN THE PROFESSIONAL GROWTH OF THEIR BUSINESSES THROUGH PARTICIPATION, ADVOCACY, EDUCATION, AND COMMUNITY INVOLVEMENT. ROCHESTER AREA BUILDERS ALSO SERVES AS A RESOURCE FOR THE ROCHESTER, MN AREA COMMUNITY BY PROVIDING EDUCATION ABOUT QUALITY BUILDING PRACTICES. FOR OUR MEMBERS: WE PROVIDE VALUABLE MEMBER BENEFITS, COMMITTEES, EVENTS, AND ACCESS TO OUR STAFF</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <Desc>TO DEVELOP, ENCOURAGE AND MAINTAIN COOPERATION FOR THE OBJECTIVES AND RESPONSIBILITIES OF AREA HOME BUILDERS, TRADE ASSOC AND RELATED HOMEOWNERS.</Desc>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc4">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc4">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc4">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>5</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>5</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>25</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>25</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>PATRICK SEXTON</PersonNm>
        <PhoneNum>5072827698</PhoneNum>
        <USAddress>
          <AddressLine1Txt>108 ELTON HILLS CT NW</AddressLine1Txt>
          <CityNm>ROCHESTER</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55901</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>AUSTIN RYAN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEREMY KELLER</PersonNm>
        <TitleTxt>VICE-PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>AARON THOMPSON</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KELSEY VASZILY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ADAM GIANNINI</PersonNm>
        <TitleTxt>PAST-PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA BARBOUR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JARRETT JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KALEB STEVENS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIE HERRERA-LEMLER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>VANESSA HINES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRIS HUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEREMY MOE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SARAH HAMZAGIC</PersonNm>
        <TitleTxt>COUNCIL CHAI</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK WELCH</PersonNm>
        <TitleTxt>COUNCIL CHAI</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DYLAN MUSGJERD</PersonNm>
        <TitleTxt>COUNCIL CHAI</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROBBIE DANKO</PersonNm>
        <TitleTxt>COUNCIL CHAI</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NIKKI BIKHOLZ</PersonNm>
        <TitleTxt>COUNCIL CHAI</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATIE REINHART</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JEREMY ANDRIST</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ASPEN BRUBAKER</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRIAN LABARE</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DEREK GIFFORD</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM HANSON</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOE NOVOTNY</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAKE ZIMMERMAN</PersonNm>
        <TitleTxt>TRUSTEE - BE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>RAB MEMBERSHIP DUES</Desc>
        <TotalRevenueColumnAmt>320379</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>320379</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>HOME SHOW</Desc>
        <TotalRevenueColumnAmt>171219</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>171219</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>BER MEMBERSHIP DUES</Desc>
        <TotalRevenueColumnAmt>115445</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>115445</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SHOWCASE/TOUR OF HOMES</Desc>
        <TotalRevenueColumnAmt>59705</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>59705</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>EDUCATION</Desc>
        <TotalRevenueColumnAmt>15769</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>15769</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>9202</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>9202</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>691719</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>9225</TotalRevenueColumnAmt>
        <ExclusionAmt>9225</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>16848</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>12565</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>4283</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>4283</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4283</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <FundraisingGrossIncomeAmt>181565</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>88780</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>92785</TotalRevenueColumnAmt>
        <ExclusionAmt>92785</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <OtherRevenueMiscGrp>
        <Desc>CARD REWARDS</Desc>
        <TotalRevenueColumnAmt>532</TotalRevenueColumnAmt>
        <ExclusionAmt>532</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>532</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>798544</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>696002</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>102542</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>83692</TotalAmt>
        <ProgramServicesAmt>83692</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>123607</TotalAmt>
        <ProgramServicesAmt>123607</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>43256</TotalAmt>
        <ProgramServicesAmt>43256</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>16400</TotalAmt>
        <ProgramServicesAmt>16400</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>2465</TotalAmt>
        <ProgramServicesAmt>2465</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>17988</TotalAmt>
        <ProgramServicesAmt>17988</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>56141</TotalAmt>
        <ProgramServicesAmt>56141</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>14516</TotalAmt>
        <ProgramServicesAmt>14516</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>36247</TotalAmt>
        <ProgramServicesAmt>36247</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>62311</TotalAmt>
        <ProgramServicesAmt>62311</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>10836</TotalAmt>
        <ProgramServicesAmt>10836</ProgramServicesAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>12379</TotalAmt>
        <ProgramServicesAmt>12379</ProgramServicesAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>136941</TotalAmt>
        <ProgramServicesAmt>136941</ProgramServicesAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>23540</TotalAmt>
        <ProgramServicesAmt>23540</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <OtherExpensesGrp>
        <Desc>HOME SHOW EXPENSES</Desc>
        <TotalAmt>48613</TotalAmt>
        <ProgramServicesAmt>48613</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>RAB PROGRAM DIR EXP</Desc>
        <TotalAmt>26723</TotalAmt>
        <ProgramServicesAmt>26723</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SPRING SHOWCASE</Desc>
        <TotalAmt>17587</TotalAmt>
        <ProgramServicesAmt>17587</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>MERCHANT ACCOUNT FEES</Desc>
        <TotalAmt>10666</TotalAmt>
        <ProgramServicesAmt>10666</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>28971</TotalAmt>
        <ProgramServicesAmt>28971</ProgramServicesAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>772879</TotalAmt>
        <ProgramServicesAmt>772879</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>8566</BOYAmt>
        <EOYAmt>5652</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>260647</BOYAmt>
        <EOYAmt>128774</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>109164</BOYAmt>
        <EOYAmt>106190</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>1322265</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>637337</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>706417</BOYAmt>
        <EOYAmt>684928</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>2749</BOYAmt>
        <EOYAmt>11553</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1087543</BOYAmt>
        <EOYAmt>937097</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>14032</BOYAmt>
        <EOYAmt>4977</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>145583</BOYAmt>
        <EOYAmt>153535</EOYAmt>
      </DeferredRevenueGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>229966</BOYAmt>
        <EOYAmt>45411</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>389581</BOYAmt>
        <EOYAmt>203923</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>697962</BOYAmt>
        <EOYAmt>733174</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>697962</BOYAmt>
        <EOYAmt>733174</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1087543</BOYAmt>
        <EOYAmt>937097</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>25665</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>10916</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>-1369</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>240629</OtherCostOrOtherBasisAmt>
        <BookValueAmt>240629</BookValueAmt>
      </LandGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>1081636</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>637337</DepreciationAmt>
        <BookValueAmt>444299</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>684928</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LOC LOAN (X800)</Desc>
        <Amt>33415</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>11519</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALES TAX LIABILITY</Desc>
        <Amt>477</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>45411</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc4">
      <FundraisingEventInformationGrp>
        <Event1Nm>SPORTING EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>181565</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>181565</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>88780</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>3</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>181565</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>181565</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>88780</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>88780</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>92785</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>ROCHESTER AREA BUILDERS, INC. IS A PROFESSIONAL ORGANIZATION ESTABLISHED IN 1953 CONSISTING OF BUSINESSES INVOLVED IN CONSTRUCTION AND ALL ASPECTS OF HOME IMPROVEMENT THROUGHOUT ROCHESTER, MN AND ALL OF SOUTHEASTERN MINNESOTA. WE ARE COMMITTED TO PROFESSIONALISM WITHIN THE BUILDING AND HOME IMPROVEMENT INDUSTRIES AND TO PROVIDING THE COMMUNITY WITH THE INFORMATION NEEDED IN ORDER TO MAKE SOUND DECISIONS IN HOME BUILDING, COMMERCIAL CONSTRUCTION, REMODELING, RENOVATION AND HOME IMPROVEMENT. AS ROCHESTER MINNESOTA'S AND SOUTHEASTERN MINNESOTA'S LEADER IN CONSTRUCTION, REMODELING AND HOME IMPROVEMENT, RAB STRIVES TO BENEFIT OUR MEMBERS IN THE PROFESSIONAL GROWTH OF THEIR BUSINESSES THROUGH PARTICIPATION, ADVOCACY, EDUCATION, AND COMMUNITY INVOLVEMENT. ROCHESTER AREA BUILDERS ALSO SERVES AS A RESOURCE FOR THE ROCHESTER, MN AREA COMMUNITY BY PROVIDING EDUCATION ABOUT QUALITY BUILDING PRACTICES. FOR OUR MEMBERS: WE PROVIDE VALUABLE MEMBER BENEFITS, COMMITTEES, EVENTS, AND ACCESS TO OUR STAFF. FOR THE PUBLIC: WE PROVIDE A FULL MEMBER DIRECTORY TO AID IN LOCATING PROFESSIONAL SERVICES, INCLUDING BUILDERS, CONTRACTORS, AND ASSOCIATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS ARE APPROVED BY VOTE OF THE FULL MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>AMENDMENTS TO THE ARTICLES OF INCORPORATION, CONSTITUTION, AND BYLAWS MUST BE APPROVED BY THE FULL MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IRS FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>PAPER OR ELECTRONIC COPIES ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>2023 DEPRECIATION NOT DEDUCTED -1,369</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>