2026-02-10T16:35:46-05:00 2025-12-31 205520612 L M HENDERSON & COMPANY LLP 450 E 96TH ST STE 200 INDIANAPOLIS IN 462403797 990 2025-01-01 351775491 NPCA EDUCATIONAL FOUNDATION INC NPCA 3175719500 1320 CITY CENTER DRIVE CARMEL IN 46032 NICHOLAS RHOAD PRESIDENT 3175719500 2026-02-09 true EDWARD CALANOG P00945456 3175661000 2026-02-09 2025 2025-03-06 01:10:19Z NPCA FOUNDATION NICHOLAS RHOAD 1320 CITY CENTER DRIVE 200 CARMEL IN 46032 406726 false X WWW.PRECAST.ORG/FOUNDATION X 1994 IN SUPPORT AND ADVANCE THE PRECAST CONCRETE INDUSTRY THROUGH COMMUNICATION, COLLABORATION, AND INNOVATION BY PROVIDING GRANTS TO SCHOOLS, SCHOLARSHIPS TO STUDENTS, AND DEVELOPING PRECAST SPECIFIC CURRICULUM. 14 14 0 30 0 321504 86576 0 60834 65398 729 90220 383067 242194 185750 64000 0 0 0 20159 255909 377800 441659 441800 -58592 -199606 2374105 2555455 226000 125598 2148105 2429857 SUPPORT AND ADVANCE THE PRECAST CONCRETE INDUSTRY THROUGH COMMUNICATION, COLLABORATION, AND INNOVATION BY PROVIDING GRANTS TO SCHOOLS, SCHOLARSHIPS TO STUDENTS, AND DEVELOPING PRECAST SPECIFIC CURRICULUM. false false 246456 64000 PROVIDE FUNDING TO SCHOOLS TO DEVELOP AND DELIVER PRECAST CONCRETE CURRICULUM, EDUCATIONAL SCHOLARSHIPS TO STUDENTS IN THE BUILDING AND CONSTRUCTION FIELD, AND OPPORTUNITIES FOR STUDENTS AND FACULTY TO SHOWCASE INNOVATIVE IDEAS TO ADVANCE THE PRECAST CONCRETE INDUSTRY. 246456 true true false false false false false false false true false false false false true true true false false false false false false false true false false true true true false false false false false false false false true false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 14 14 false false false false true true true true true false false true true true true true true false false false IN X NICHOLAS RHOAD 3175719500 1320 CITY CENTER DRIVE 200 CARMEL IN 46032 NICHOLAS RHOAD PRESIDENT 0.50 39.50 X 0 352672 51426 CHRISTINA TREXLER VP OF WORKFO 8.00 32.00 X 0 161000 19335 MARCUS BARNETT BOARD LIAISO 0.50 0.50 X 0 0 0 JODI BUFALO DIRECTOR 0.50 X 0 0 0 ALEXANDER BURKHART SECRETARY/TR 0.50 X X 0 0 0 ANDREW HAYWARD IMMEDIATE PA 0.50 X 0 0 0 ALLEN LEE BOARD LIAISO 0.50 0.50 X 0 0 0 MATTHEW MCNICHOLAS DIRECTOR 0.50 X 0 0 0 MAGDA MUKA DIRECTOR 0.50 X 0 0 0 JEFF POLLOCK DIRECTOR 0.50 X 0 0 0 GREG ROACHE DIRECTOR 0.50 X 0 0 0 SUZANNE RUNION DIRECTOR 0.50 X 0 0 0 KIRK SCHALL DIRECTOR 0.50 X 0 0 0 GREGORY STRATIS CHAIRMAN 1.00 X X 0 0 0 ANDY WIESER DIRECTOR 0.50 X 0 0 0 JESSE WINGERT CHAIRMAN-ELE 0.50 X X 0 0 0 513672 70761 false true false 49082 37494 86576 65148 65148 250 250 250 250 254752 49082 164532 90220 242194 65398 64000 64000 33811 33811 10161 10161 4308 4308 17758 17758 33884 33814 70 ADMINISTRATIVE EXPENSES 145224 90828 34237 20159 BOARD DEVELOPMENT 84054 84054 AWARDS 23760 23760 MISCELLANEOUS 8939 4415 4524 15901 11881 4020 441800 246456 175185 20159 582751 750613 100000 7500 1605962 1804842 77892 2374105 2555455 42500 25000 1000 182500 100598 226000 125598 X 778098 2429857 1370007 2148105 2429857 2374105 2555455 -199606 153634 145224 182500 X false true X true X 256549 195760 177846 321504 86576 1038235 256549 195760 177846 321504 86576 1038235 1038235 58733 48959 65737 58481 65148 297058 1335293 254752 0.77750 0.70010 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1552507 198875 64000 1687382 1454533 25000 117974 227500 1370007 1335168 10000 155365 46000 1454533 1446347 -138929 -27750 1335168 1316989 186184 56826 1446347 1.00000 false false DUE TO AFFILIATE 100598 100598 X 242194 242194 242194 441800 441800 441800 SCHEDULE D, PAGE 2, PART V, LINE 4 SEE DETAILS AT PART III OF THE FORM 990. SCHEDULE D, PAGE 3, PART X THE FOUNDATION FILES THE REQUIRED FEDERAL AND STATE INFORMATION RETURNS. WHENEVER TAX RETURNS ARE FILED, THE FILING ORGANIZATION MUST EVALUATE THE MERITS OF ITS TAX POSITIONS AND DETERMINE IF THEY WILL BE ULTIMATELY SUSTAINED. THOSE TAX POSITIONS FOR THE FOUNDATION INCLUDE MAINTAINING THEIR TAX-EXEMPT STATUS AND THE TAXABILITY OF ANY UNRELATED BUSINESS INCOME. THE FOUNDATION BELIEVES THESE POSITIONS ARE SUSTAINABLE. ALTHOUGH THE FOUNDATION HAS NOT INCURRED ANY INTEREST AND PENALTIES ASSOCIATED WITH THESE POSITIONS, IT IS THEIR POLICY TO EXPENSE THEM IN THE STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS. SILENT AUCTION 202264 202264 125693 GOLF OUTING 101570 49082 52488 1201 3086 10300 8861 8361 7030 303834 49082 254752 1201 3086 10300 8861 8361 132723 164532 90220 true TEXAS STATE UNIVERSITY 601 UNIVERSITY DRIVE SAN MARCOS TX 78666 746002248 501 12500 TO FUND PRECAST LAB SCHOLARSHIPS 21 64000 SCHEDULE I, PAGE 1, PART I, LINE 2 GRANT PROGRAM - PROGRESS REPORTS DETAILING PROGRAM AND FINANCIAL STATUS SHALL BE SUBMITTED BY GRANT RECIPIENTS SEMI-ANNUALLY (JUNE 15 AND DEC. 15) YEARLY UNTIL COMPLETE. UPON COMPLETION, A FINAL REPORT IS DUE BY THE NEXT REPORTING DATE. THE FINAL REPORT SHOULD PROVIDE A COMPLETE DESCRIPTION OF THE FINAL RESULT OR PRODUCT FROM THE PROJECT ALONG WITH A FINANCIAL STATEMENT OF RECEIPTS AND EXPENDITURES. GRANT RECIPIENTS MUST BE WILLING TO PRESENT THEIR FINDINGS AT NPCA-SPONSORED PROGRAMS IF REQUESTED TO DO SO. THE FOUNDATION WILL ALSO INVITE PROFESSORS TO ATTEND BOARD MEETINGS AND REPORT THEIR PROGRESS. SCHOLARSHIP PROGRAM - STUDENTS MUST SUBMIT A CLASS SCHEDULE AND COPY OF ACCEPTANCE PRIOR TO RECEIPT OF FIRST PAYMENT. THE STUDENT MUST SUBMIT A COPY OF HIS/HER SEMESTER GRADE REPORT BEFORE THE NEXT INSTALLMENT IS MADE. false false false false false false false false false NICHOLAS RHOAD PRESIDENT 329600 23072 20450 30976 404098 CHRISTINA TREXLER VP OF WORKFORCE INIT 156000 5000 8535 10800 180335 X AUCTION ITEMS 139 113923 FMV false false false SCHEDULE M, PAGE 2, PART II THE FOUNDATION RECEIVED 113,923 OF DONATED GOODS FROM DONORS TO BE AUCTIONED IN CONNECTION WITH THE FOUNDATION'S FUNDRAISING ACTIVITIES. THE VALUE OF DONATED GOODS HAS BEEN INCLUDED ON SCHEDULE G AND ANY DONATIONS FROM DONORS MEETING THE THRESHOLD FOR REPORTING ARE INCLUDED ON SCHEDULE B. FORM 990 FORM 990, SCHEDULE D, PART V, LINE 1A BEGINNING BALANCE EXPLANATION: DURING THE YEAR ENDED DECEMBER 31, 2025, THE FOUNDATION IDENTIFIED THAT CERTAIN SCHOLARSHIP COMMITMENTS RECOGNIZED IN PRIOR PERIODS WERE IMPROPERLY RECORDED AS APPROPRIATIONS FOR EXPENDITURE AT THE TIME OF COMMITMENT, RATHER THAN UPON SATISFACTION OF THE APPLICABLE CONDITIONS OF THE SCHOLARSHIPS. ACCORDINGLY, THE FOUNDATION HAS RESTATED BEGINNING ENDOWMENT FUNDS AS OF JANUARY 1, 2025, TO REFLECT AN INCREASE OF 182,500. FORM 990, SCHEDULE D, PART V, LINES 2A-C: DURING THE YEAR ENDED DECEMBER 31, 2025, THE FOUNDATION RECLASSIFIED CERTAIN FUNDS PREVIOUSLY REPORTED AS DONOR-RESTRICTED ENDOWMENT FUNDS, DUE TO THE ABSENCE OF DOCUMENTATION ESTABLISHING DONOR-IMPOSED RESTRICTIONS. ACCORDINGLY, THESE FUNDS HAVE BEEN INCLUDED IN BOARD DESIGNATED ENDOWMENT FUNDS AND RECLASSIFIED AS NET ASSETS WITHOUT RESTRICTIONS DURING THE YEAR ENDED DECEMBER 31, 2025. FORM 990, PART IV, LINE 21 - ADDITIONAL INFORMATION PART IV, LINE 21 IS CHECKED YES DUE TO CASH GRANTS PAID DURING THE YEAR AND REPORTED ON SCHEDULE I, PART II. THESE PAYMENTS RELATE TO GRANT COMMITMENTS THAT WERE APPROVED AND FULLY EXPENSED IN A PRIOR YEAR. ACCORDINGLY, NO GRANT EXPENSE IS REFLECTED IN FORM 990, PART IX, LINE 1 FOR THE CURRENT YEAR. SCHEDULE I IS COMPLETED TO REPORT CASH GRANTS PAID DURING 2025, CONSISTENT WITH FORM 990 REPORTING REQUIREMENTS. FORM 990, PAGE 6, PART VI, LINE 6 THE BOARD OF DIRECTORS OF THE NATIONAL PRECAST CONCRETE ASSOCIATION ("NPCA") ARE THE MEMBERS OF THE NPCA EDUCATIONAL FOUNDATION. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS APPROVE ELECTION OF NEW BOARD MEMBERS, AS NEEDED, ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 7B A VOTE OF A MAJORITY OF THE VOTING MEMBERS PRESENT AT A MEETING AT WHICH A QUORUM IS PRESENT IS REQUIRED FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS BEFORE IT WAS FILED. COMMENTS TO THE FORM 990, IF ANY, FROM THE DIRECTORS ARE INCORPORATED INTO THE 990 AS APPROPRIATE PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ON AN ANNUAL BASIS BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT. AT EACH FORMAL MEETING OF THE BOARD, THE CHAIR REMINDS ALL ATTENDEES THAT THEY ARE BOUND BY THE CONFLICT OF INTEREST POLICY. THIS IS DOCUMENTED IN THE MINUTES OF EACH BOARD MEETING. FORM 990, PAGE 6, PART VI, LINE 19 COPIES AVAILABLE UPON REQUEST. NATIONAL PRECAST CONCRETE ASSOCIATI 1320 CITY CENTER DRIVE SUITE 200 CARMEL IN 46032 351789729 TRADE ASSO IN 501 N/A false false false false false false false false false false false false false false true true true false true true NATIONAL PRECAST CONCRETE ASSOC N 8482 FMV NATIONAL PRECAST CONCRETE ASSOC O 126742 COST NATIONAL PRECAST CONCRETE ASSOC P 10000 COST NATIONAL PRECAST CONCRETE ASSOC R 7210 COST NATIONAL PRECAST CONCRETE ASSOC S 119272 COST