Civic Intelligence

Nbm Highway Association Inc

EIN 04-2880104 • 501(c)6 • North Easton, MA

Profile

Member association providing business and social activities for the advancement of highway equipment manufacturing.

130 Center StreetNorth Easton, MA 02356

nbmhighway.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.02x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

65th percentile

0.02x

Higher debt load relative to revenue than 65% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Net Margin

54th percentile

2.7%

Higher net margin than 54% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

58th percentile

2.7%

Faster asset growth than 58% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

55th percentile

3.8%

Faster revenue growth than 55% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Up

$225,665

Up $5,441 (+2.5%) from 2023

Liabilities

Up

$5,345

Up $945 (+21%) from 2023

Net Assets

Up

$220,320

Up $4,496 (+2.1%) from 2023

Revenue

Up

$206,166

Up $1,713 (+0.8%) from 2023

Expenses

Up

$201,670

Up $2,804 (+1.4%) from 2023

Net Income

Down

$4,496

Down $1,091 (-20%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0-$100KAssets 2011: $196,957Liabilities 2011: $65,160Net Assets 2011: $131,7972011Assets 2012: $136,948Liabilities 2012: $29,029Net Assets 2012: $107,9192012Assets 2013: $116,824Liabilities 2013: $30,409Net Assets 2013: $86,4152013Assets 2014: $129,027Liabilities 2014: $33,488Net Assets 2014: $95,5392014Assets 2015: $131,659Liabilities 2015: $22,656Net Assets 2015: $109,0032015Assets 2016: $157,962Liabilities 2016: $38,442Net Assets 2016: $119,5202016Assets 2017: $206,053Liabilities 2017: $42,845Net Assets 2017: $163,2082017Assets 2018: $185,191Liabilities 2018: -$819Net Assets 2018: $186,0102018Assets 2019: $222,041Liabilities 2019: $2,425Net Assets 2019: $219,6162019Assets 2020: $181,961Liabilities 2020: $4,025Net Assets 2020: $177,9362020Assets 2021: $184,630Liabilities 2021: $4,192Net Assets 2021: $180,4382021Assets 2022: $214,382Liabilities 2022: $4,145Net Assets 2022: $210,2372022Assets 2023: $220,224Liabilities 2023: $4,400Net Assets 2023: $215,8242023Assets 2024: $225,665Liabilities 2024: $5,345Net Assets 2024: $220,3202024

Highlighted filing

2024

Assets$225,665
Liabilities$5,345
Net Assets$220,320

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2011: $113,301Expenses 2011: $105,847Net Income 2011: $7,4542011Expenses 2012: $111,6282012Revenue 2013: $113,131Expenses 2013: $118,167Net Income 2013: -$5,0362013Revenue 2014: $124,916Expenses 2014: $115,794Net Income 2014: $9,1222014Revenue 2015: $118,910Expenses 2015: $105,446Net Income 2015: $13,4642015Revenue 2016: $127,212Expenses 2016: $116,695Net Income 2016: $10,5172016Revenue 2017: $159,014Expenses 2017: $115,326Net Income 2017: $43,6882017Revenue 2018: $164,075Expenses 2018: $141,273Net Income 2018: $22,8022018Revenue 2019: $169,069Expenses 2019: $135,463Net Income 2019: $33,6062019Revenue 2020: $667Expenses 2020: $42,347Net Income 2020: -$41,6802020Revenue 2021: $122,586Expenses 2021: $120,084Net Income 2021: $2,5022021Revenue 2022: $197,004Expenses 2022: $167,205Net Income 2022: $29,7992022Revenue 2023: $204,453Expenses 2023: $198,866Net Income 2023: $5,5872023Revenue 2024: $206,166Expenses 2024: $201,670Net Income 2024: $4,4962024

Highlighted filing

2024

Revenue$206,166
Expenses$201,670
Net Income$4,496

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.26$0.05$2.20$2.06$2.02$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.20$0.04$2.16$2.04$1.99$0.06
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.14$0.04$2.10$1.97$1.67$0.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.04$1.80$1.23$1.20$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.82$0.04$1.78$0.01$0.42$0.42
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.02$2.20$1.69$1.35$0.34
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.01$1.86$1.64$1.41$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.43$1.63$1.59$1.15$0.44
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.38$1.20$1.27$1.17$0.11
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.23$1.09$1.19$1.05$0.13
2014Detailed filing. Detailed filing data is available for this year.$1.29$0.33$0.96$1.25$1.16$0.09
2013Detailed filing. Detailed filing data is available for this year.$1.17$0.30$0.86$1.13$1.18$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.29$1.08$1.12
2011Summary only. Only limited summary data is available for this year.$1.97$0.65$1.32$1.13$1.06$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 17, 2025
Return Version
2024v5.0
Gross Receipts
$206,166
Mission and Program Overview

Mission

Member association providing business and social activities for the advancement of highway equipment manufacturing.

Member association providing business, educational and social activities for the advancement of the highway maintenance industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$193,577$209,458▲ $15,881
Accounts Receivable$25,905$15,720▼ $10,185
Prepaid Expenses and Deferred Charges$605$487▼ $118
Land, Buildings, and Equipment, Net$27--
Total Assets$220,224$225,665▲ $5,441
Other Assets Total$110--
Liabilities
Other Liabilities$4,400$5,345▲ $945
Total Liabilities$4,400$5,345▲ $945
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$137,852$146,416▲ $8,564
Net Assets With Donor Restrictions$77,972$73,904▼ $4,068
Total Net Assets Fund Balance$215,824$220,320▲ $4,496
Total Liabilities and Net Assets / Fund Balance$220,224$225,665▲ $5,441

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings-$5,148$5,148
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Dave FieldSecretary/trPT$16,000$16,000

Board Members and Trustees

NameTitle
Joseph FlanaganPresident
Jim Mcgonagle1st Vice Pre
Todd Korchin2nd Vice Pre
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$206,009
Investment Income
$157
Other Revenue
$0
Change in Net Assets
$4,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$206,166
Total Revenue per Audited Statements
$206,166
Total Revenue per Form 990
$206,166
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$185,670
Salaries, Compensation, and Employee Benefits$16,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$25,879$9,144-$35,023
Other Salaries and Wages-$16,000-$16,000
Conferences and Meetings$15,905--$15,905
Other Expenses$12,677--$12,677
Fees for Services Accounting-$1,345-$1,345
Depreciation Depletion$26--$26
Total Functional Expenses$175,181$26,489$0$201,670

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$201,670
Total Expenses per Audited Statements$201,670
Total Expenses per Form 990$201,670
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$5,345
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

Members of the association

Form 990, Page 6, Part VI, Line 7A

The organization does have members and officers who may elect one or more members of the governing body.

Form 990, Page 6, Part VI, Line 7B

All decisions of the governing body are subject to approval by the members.

Form 990, Page 6, Part VI, Line 11B

A copy of the form 990 is provided to each member of the board for their review prior to the filing date

Form 990, Page 6, Part VI, Line 12C

The organization enforces policy compliance.

Form 990, Page 6, Part VI, Line 15A

Officer and key person salaries are subject to review & approval.

Form 990, Page 6, Part VI, Line 15B

Officers & key person salaries are subject to review and approval.

Form 990, Page 6, Part VI, Line 19

All documents are made available upon request

Filing and Contact Details

Filer

Filer Name
Nbm Highway Association Inc
EIN
04-2880104
Address
130 CENTER STREET, NORTH EASTON, MA 02356

Signing Officer

Name
Joseph Flanagan
Title
President
Signed
2025-02-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Flanagan
Formed
1985
Legal Domicile
Ma
Voting Board Members
17
Independent Board Members
0
Employees
0

Preparer

Firm
Campbell Devasto & Associates Llp
Address
175 DERBY ST STE 2, HINGHAM, MA 02043-4035
Preparer
David R Campbell
Phone
7817496699
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Scholarship distributions are for deserving college students in the community. Other activities include directly educating or benefitting the association's members.

Form 990, Part IX, Line 24E

Golf trnmt exp- restricte 11,735 0 0 fall technical session 7,672 0 0 spring technical session 6,297 0 0 office supplies and expen 0 2,772 0 website expense 0 2,247 0 paypal fees- unrestricted 0 1,464 0 insurance 0 1,444 0 driver skills competition 0 500 0 paypal fees- restricted 0 474 0 bank charge - unrestricte 0 175 0 donations 175 0 0 postage and delivery 0 68 0 total 25,879 9,144 0

Raw XML Appendix319 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS OF THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES HAVE MEMBERS AND OFFICERS WHO MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4A COPY OF THE FORM 990 IS PROVIDED TO EACH MEMBER OF THE BOARD FOR THEIR REVIEW PRIOR TO THE FILING DATE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION ENFORCES POLICY COMPLIANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICER AND KEY PERSON SALARIES ARE SUBJECT TO REVIEW & APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICERS & KEY PERSON SALARIES ARE SUBJECT TO REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9GOLF TRNMT EXP- RESTRICTE 11,735 0 0 FALL TECHNICAL SESSION 7,672 0 0 SPRING TECHNICAL SESSION 6,297 0 0 OFFICE SUPPLIES AND EXPEN 0 2,772 0 WEBSITE EXPENSE 0 2,247 0 PAYPAL FEES- UNRESTRICTED 0 1,464 0 INSURANCE 0 1,444 0 DRIVER SKILLS COMPETITION 0 500 0 PAYPAL FEES- RESTRICTED 0 474 0 BANK CHARGE - UNRESTRICTE 0 175 0 DONATIONS 175 0 0 POSTAGE AND DELIVERY 0 68 0 TOTAL 25,879 9,144 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0220224
IRS990/TotalAssetsEOYAmt0225665
IRS990/TotalAssetsGrp/BOYAmt0220224
IRS990/TotalAssetsGrp/EOYAmt0225665
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt026489
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0175181
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201670
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04400
IRS990/TotalLiabilitiesEOYAmt05345
IRS990/TotalLiabilitiesGrp/BOYAmt04400
IRS990/TotalLiabilitiesGrp/EOYAmt05345
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215824
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0220320
IRS990/TotalOtherProgSrvcExpenseAmt056091
IRS990/TotalOtherProgSrvcRevenueAmt053769
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt028551
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt028551
IRS990/TotalProgramServiceExpensesAmt0175181
IRS990/TotalProgramServiceRevenueAmt0206009
IRS990/TotalReportableCompFromOrgAmt016000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0206166
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206166
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0220224
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0225665
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0130 CENTER STREET
IRS990/USAddress/CityNm0NORTH EASTON
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002356
IRS990/VotingMembersGoverningBodyCnt017
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.NBMHIGHWAY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH FLANAGAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NBM HIGHWAY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0NBMH
ReturnHeader/Filer/EIN0042880104
ReturnHeader/Filer/USAddress/AddressLine1Txt0130 CENTER STREET
ReturnHeader/Filer/USAddress/CityNm0NORTH EASTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002356
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042779892
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CAMPBELL DEVASTO & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0175 DERBY ST STE 2
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HINGHAM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0020434035
ReturnHeader/PreparerPersonGrp/PhoneNum07817496699
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID R CAMPBELL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-03T18:12:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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