2026-03-10T14:07:22-05:00 2025-05-31 WITHUMSMITHBROWNPC 1800 TYSONS BOULEVARD SUITE 800 TYSONS VA 22102 990 2024-06-01 610646227 Kitchen Cabinet Manufacturers Association % BEN KIM KITC 7032641690 1768 Business Center Dr Suite 390 Reston VA 20190 BEN KIM CFO 7032641690 2026-04-15 true true ISRAEL TANNENBAUM P01589203 3012726000 2024 2025-03-06 01:10:19Z BEN KIM 1768 Business Center Dr 390 Reston VA 20190 5016113 false X WWW.KCMA.ORG X 1955 IL SEE PART III, LINE 1. 14 14 6 14 0 0 0 0 4119879 3826151 147080 154981 51605 55460 4318564 4036592 0 0 0 0 1108280 1275341 0 0 0 2530175 2435736 3638455 3711077 680109 325515 3837347 4685787 670439 1081732 3166908 3604055 X 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 false 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 5 0 true 6 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 BEN KIM 7032641690 1768 BUSINESS CENTER DRIVE RESTON VA 20190 X BETSY NATZ CHIEF EXECUTIVE OFFICER 40.0 0.0 X 449593 0 73036 CHUCK ARNOLD VP, STANDARDS & CERTIFICATION 40.0 0.0 X 156228 0 35756 BEN KIM DIRECTOR OF ACCOUNTING 40.0 0.0 X 132075 0 55013 JEFF GULLEDGE IMMEDIATE PAST PRESIDENT 2.5 0.0 X X 0 0 0 CASEY BELL PRESIDENT (FROM 8/22/2024) 2.5 0.0 X X 0 0 0 MAX CALDAS VICE PRESIDENT (FROM 8/22/2024 2.5 0.0 X X 0 0 0 ANGELA BOUMA TREASURER (FROM 8/22/2024) 2.5 0.0 X X 0 0 0 PERRY FAILS PRESIDENT (THRU 8/22/2024) 2.5 0.0 X X 0 0 0 JEREMY RENTSCHLER DIRECTOR 2.5 0.0 X 0 0 0 PERRY MILLER DIRECTOR 2.5 0.0 X 0 0 0 DAVID MULLIS DIRECTOR 2.5 0.0 X 0 0 0 BILL ALLEN 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 VINCE MULLET DIRECTOR 2.5 0.0 X 0 0 0 JOHN GAHM DIRECTOR 2.5 0.0 X 0 0 0 JEFF CALDWELL DIRECTOR 2.5 0.0 X 0 0 0 KEVIN O'NEIL DIRECTOR 2.5 0.0 X 0 0 0 737896 0 163805 3 false true false SCHAGRIN ASSOCIATES 900 7TH ST NW STE 500 WASHINGTON DC 200014017 LEGAL SERVICES 690833 INTERLINE CREATED GROUP 553 N NORTH COURT PALATINE IL 60067 STATISTICAL ANALYST 120120 2 0 SPECIAL DUES 900099 750167 750167 CERTIFICATION FEES 900099 1231927 1231927 MEETINGS AND TOURS 900099 879196 879196 MEMBERSHIP DUES 900099 688102 688102 TESTING 900099 230590 230590 46169 46169 3826151 150659 150659 0 2666 2666 0 0 0 983843 979521 4322 4322 4322 0 0 0 0 0 0 0 0 0 ADVERTISING 900099 39450 39450 MISCELLANEOUS 900099 13344 13344 52794 4036592 3878945 0 157647 0 0 0 0 576127 0 523766 33019 83708 58721 0 725000 0 0 0 15681 180335 385856 69199 81539 0 70508 35815 0 468202 0 0 127711 17008 TESTING EXPENSES 213675 SEALS EXPENSES 45207 3711077 X 370684 535964 744542 1188915 0 0 42170 44466 0 0 0 0 0 0 0 0 64526 283846 549518 384578 278284 164940 2158848 2349039 0 0 0 0 0 0 178293 118617 3837347 4685787 141944 220173 0 0 328166 729014 0 0 0 0 0 0 0 0 0 0 200329 132545 670439 1081732 X 3166908 3604055 0 0 3166908 3604055 3837347 4685787 325515 111632 X false true X true false false true true 688102 50000 -213452 -163452 34405 -197857 157582 78187 79394 391936 306391 85546 164940 0 OPERATING LEASE LIABILITY 132545 132545 X 3873661 111632 -258882 -147250 4020911 15681 15681 4036592 3436514 -258882 -258882 3695396 15681 15681 3711077 PART X, LINE 2 KCMA is exempt from federal income taxes under Section 501(c)(6) of the Internal Revenue Code ("IRC"). Income generated by activities that would be considered unrelated to KCMA's mission would be subject to tax, which, if incurred, would be recognized as an expense. KCMA had no net unrelated business income for the years ended May 31, 2025 and 2024. KCMA has evaluated uncertain tax positions with respect to its operations and concluded there are no such positions as of May 31, 2025 and 2024. KCMA did not recognize any tax-related interest or penalties during the period presented in these financial statements. PART XI, LINE 2d Audited Financial Statements includes the following costs in revenue which are not included in tax revenue and included in tax expense instead: Cost of sales testing = (213,675) Cost of sales seals = (45,207) PART XII, LINE 2d Audited Financial Statements includes the following costs in revenue which are not included in tax revenue and included in tax expense instead: Cost of sales testing = (213,675) Cost of sales seals = (45,207) X X false false false BETSY NATZ CHIEF EXECUTIVE OFFICER 384593 0 65000 0 0 0 49500 0 23536 0 522629 0 0 0 CHUCK ARNOLD VP, STANDARDS & CERTIFICATION 143728 0 12500 0 0 0 23660 0 12096 0 191984 0 0 0 BEN KIM DIRECTOR OF ACCOUNTING 119575 0 12500 0 0 0 20036 0 34977 0 187088 0 0 0 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 2025. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.