Nonprofit · EIN 54-6052941
VIRGINIA BUILDING & CODE OFFICIALS ASSN
Tax-exempt · RICHMOND, VA 23241
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $236,405 | $192,632 | $43,773 | $138,912 | $0 | $138,912 |
| June 30, 2024 | 990-EZ | $177,097 | $189,192 | -$12,095 | $95,139 | – | $95,139 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $196,024
- Investment income
- $2,281
- Other revenue
- $38,100
Expenses
- Grants and similar amounts paid
- $7,205
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,360
- Program services (functional)
- $149,826
- Management and general (functional)
- $42,806
Balance sheet and other
- Total assets, start of year
- $95,139
- Total assets, end of year
- $138,912
- Total liabilities, end of year
- $0
- Net assets, end of year
- $138,912
- Net assets without donor restrictions
- $138,912
- Gross receipts
- $236,405
- Employees
- 0
- Year formed
- 1929
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RICK ADAMS | DIRECTOR Trustee or director | 1 | $0 |
| MARK BOWLES | DIRECTOR Trustee or director | 1 | $0 |
| JOHN BROUGHTON | DIRECTOR Trustee or director | 1 | $0 |
| RONALD CLEMENTS | DIRECTOR Trustee or director | 1 | $0 |
| TOM COGHILL | DIRECTOR Trustee or director | 1 | $0 |
| ALLISON COOK | DIRECTOR Trustee or director | 1 | $0 |
| MICHELLE COWARD | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
| DAVID DUNIVAN | DIRECTOR Trustee or director | 1 | $0 |
| JENNA GOODMAN | DIRECTOR Trustee or director | 1 | $0 |
| MARK GRAVER | DIRECTOR Trustee or director | 1 | $0 |
| KENNY HACKWORTH | DIRECTOR Trustee or director | 1 | $0 |
| MIKE HAMILTON | DIRECTOR Trustee or director | 1 | $0 |
| JASON HAMM | DIRECTOR Trustee or director | 1 | $0 |
| DENNIS HART | 2ND VICE PRE Trustee or director, Officer | 1 | $0 |
| DENNIS HART | DIRECTOR Trustee or director | 1 | $0 |
14 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NATHAN HART | SERGEANT AT Trustee or director, Officer | 1 | $0 |
| MATTHEW HAWKES | DIRECTOR Trustee or director | 1 | $0 |
| PATRICK HUGHES | DIRECTOR Trustee or director | 1 | $0 |
| KYLE KRATZER | 1ST VICE PRE Trustee or director, Officer | 1 | $0 |
| JASON LAWS | PRESIDENT Trustee or director, Officer | 1 | $0 |
| QUENTION MASCARI | DIRECTOR Trustee or director | 1 | $0 |
| RICHARD MOORE | DIRECTOR Trustee or director | 1 | $0 |
| LEE OSTHELLER | DIRECTOR Trustee or director | 1 | $0 |
| DEANTHONY PIERCE | DIRECTOR Trustee or director | 1 | $0 |
| DAVID SMITHGALL | DIRECTOR Trustee or director | 1 | $0 |
| AMANDA SPITTLE | DIRECTOR Trustee or director | 1 | $0 |
| MACKENZIE TATE | DIRECTOR Trustee or director | 1 | $0 |
| EARL WEAVER | DIRECTOR Trustee or director | 1 | $0 |
| DAN WILHAM | DIRECTOR Trustee or director | 1 | $0 |
990-EZ for the year ended June 30, 2024: 28 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE MELLEN | EXECUTIVE DI | 40 | $0 |
| JOHN BROUGHTON | PRESIDENT | 1 | $0 |
| MICHELLE COWARD | 1ST VICE PRE | 1 | $0 |
| JASON LAWS | 2ND VICE PRE | 1 | $0 |
| KYLE KRATZER | SERGEANT AT | 1 | $0 |
| MIKE EUTSEY | PAST PRESIDE | 1 | $0 |
| GARY JACKSON | DIRECTOR | 1 | $0 |
| MORGAN YATES | DIRECTOR | 1 | $0 |
| DAVID SMITHGALL | DIRECTOR | 1 | $0 |
| MIKE DELLINGER | DIRECTOR | 1 | $0 |
| JENNA GOODMAN | DIRECTOR | 1 | $0 |
| KEMPER ELDER | DIRECTOR | 1 | $0 |
| RICHARD GORDON | DIRECTOR | 1 | $0 |
| KENNY HACKWORTH | DIRECTOR | 1 | $0 |
| PATRICK HUGHES | DIRECTOR | 1 | $0 |
| CHRISTINA JACKSON | DIRECTOR | 1 | $0 |
| DAN WILLHAM | DIRECTOR | 1 | $0 |
| RICHARD MOORE | DIRECTOR | 1 | $0 |
| RONALD CLEMENTS | DIRECTOR | 1 | $0 |
| CAROLYN CHAVIS | DIRECTOR | 1 | $0 |
| JIM CANTER | DIRECTOR | 1 | $0 |
| JOE RANSONE | DIRECTOR | 1 | $0 |
| DENNIS HART | DIRECTOR | 1 | $0 |
| EARL WEAVER | DIRECTOR | 1 | $0 |
| THOMAS W COGHILL | DIRECTOR | 1 | $0 |
| ALLISON COOK | DIRECTOR | 1 | $0 |
| AMANDA SPITTLE | DIRECTOR | 1 | $0 |
| OLETHA TRANTHAM | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 12164, RICHMOND, VA 23241-0164
- Principal officer (990 for 2024)
- MICHELLE GOWDY, PO BOX 12164, RICHMOND, VA 23241
- Signed the 990
- MICHELLE GOWDY, VML
- Phone
- (804) 649-8741
- Website
- WWW.VBCOA.ORG
- Return prepared by
- ROBINSON FARMER COX ASSOCIATES
Mission
SERVES AS THE ORGANIZATION FOR LOCAL GOVERNMENT BUILDING AND CODE ENFORCEMENT OFFICES WITHIN THE COMMONWEALTH OF VIRGINIA.
Program accomplishments
- OFFICIALS MEET TO IMPROVE THE PROFESSION, SHARE INFORMATION AND PROMOTE A MORE EFFICIENT LOCAL GOVERNMENT THROUGH AN ANNUAL, MID-YEAR, AND OTHER EDUCATIONAL MEETINGS.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 54-6052941
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1944
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $138,912
- Income (IRS master file)
- $236,405
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $236,405 | $192,632 | $138,912 | IRS |
| 990-EZ | June 2024 | $177,097 | $189,192 | $95,139 | XML |
| 990-EZ | June 2023 | – | – | – | IRS |
| 990-EZ | June 2022 | – | – | – | IRS |
| 990-EZ | June 2021 | – | – | – | IRS |
| 990-EZ | June 2020 | – | – | – | IRS |
| 990-EZ | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 54-6052941).
Questions about VIRGINIA BUILDING & CODE OFFICIALS ASSN
- What is the EIN of VIRGINIA BUILDING & CODE OFFICIALS ASSN?
- The employer identification number (EIN) of VIRGINIA BUILDING & CODE OFFICIALS ASSN is 54-6052941.
- Is VIRGINIA BUILDING & CODE OFFICIALS ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1944.
- Are donations to VIRGINIA BUILDING & CODE OFFICIALS ASSN tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does VIRGINIA BUILDING & CODE OFFICIALS ASSN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of VIRGINIA BUILDING & CODE OFFICIALS ASSN due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did VIRGINIA BUILDING & CODE OFFICIALS ASSN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of VIRGINIA BUILDING & CODE OFFICIALS ASSN?
- The 990 for the year ended June 30, 2025 names MICHELLE GOWDY.
- Who are the officers and directors of VIRGINIA BUILDING & CODE OFFICIALS ASSN?
- The 990 for the year ended June 30, 2025 lists 29 people; 0 received compensation from the organization.
- How much revenue does VIRGINIA BUILDING & CODE OFFICIALS ASSN have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $236,405, expenses of $192,632 and total assets of $138,912 at year end.
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