Liabilities / Assets
16th percentile
Higher debt load relative to assets than 16% of similar nonprofits.
Northeastern Lumber Manufacturers' Association
990 • Fiscal year 2013 • EIN 13-1113340
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
13th percentile
Higher debt load relative to revenue than 13% of similar nonprofits.
Net Margin
31st percentile
Higher net margin than 31% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 7.8% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Balance Sheet
Assets
Down$1,099,500
Down $16,730 (-1.5%) from 2012
Net Assets
Down$1,091,623
Down $16,127 (-1.5%) from 2012
Liabilities
Down$7,877
Down $603 (-7.1%) from 2012
Revenue And Expenses
Revenue
Down$2,265,331
Down $51,599 (-2.2%) from 2012
Expenses
Up$2,281,458
Up $10,968 (+0.5%) from 2012
Net Income
Down-$16,127
Down $62,567 (-135%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 8, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $2,272,036
Mission and Program Overview
Mission
Northeastern lumber manufacturers' association strives to promote uniformity in the grading of lumber and to help assure that lumber used in packaging products destined to foreign countries meet the heat treating requirements of those countries.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $775,080 | $775,106 | ▲ $26 |
| Land, Buildings, and Equipment, Net | $173,705 | $181,789 | ▲ $8,084 |
| Prepaid Expenses and Deferred Charges | $61,680 | $69,769 | ▲ $8,089 |
| Accounts Receivable | $51,029 | $42,640 | ▼ $8,389 |
| Inventories for Sale or Use | $14,320 | $20,754 | ▲ $6,434 |
| Cash and Non-Interest-Bearing Accounts | $36,372 | $4,963 | ▼ $31,409 |
| Total Assets | $1,116,230 | $1,099,500 | ▼ $16,730 |
| Other Assets Total | $4,044 | $4,479 | ▲ $435 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,040 | $6,917 | ▼ $123 |
| Deferred Revenue | $1,440 | $960 | ▼ $480 |
| Total Liabilities | $8,480 | $7,877 | ▼ $603 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,107,750 | $1,091,623 | ▼ $16,127 |
| Total Net Assets Fund Balance | $1,107,750 | $1,091,623 | ▼ $16,127 |
| Total Liabilities and Net Assets / Fund Balance | $1,116,230 | $1,099,500 | ▼ $16,730 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $108,085 | $172,676 | $280,761 |
| Equipment | $33,020 | $170,209 | $203,229 |
| Leasehold Improvements | $40,684 | $19,575 | $60,259 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jeffrey Easterling | President | FT | $144,079 | $31,598 | $175,677 |
Board Members and Trustees
| Name | Title |
|---|---|
| Terry Walters | Chairman |
| Jethro Poulin | 1st Vice Chair |
| Scott Brown | 2nd Vice Chair |
| Alden Robbins | Director |
| Chuck Gaede | Director |
| Dante Diorio | Director |
| Doug Chiasson | Director |
| Kevin Hynes | Director |
| Michael Record | Director |
| Nicolas Fontaine | Director |
| Rick Wilson | Director |
| Randy Caron | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| The Soap Group | Public Relations And Marketing | - | $117,079 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,253,194
- Investment Income
- $6,137
- Other Revenue
- $6,000
- Change in Net Assets
- $-16,127
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,265,331
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,265,331
- Total Revenue per Form 990
- $2,265,331
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,144,836 |
| Salaries, Compensation, and Employee Benefits | $1,136,622 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $515,707 | $113,204 | - | $628,911 |
| Travel | $294,757 | $32,751 | - | $327,508 |
| Other Employee Benefits | $185,742 | $32,778 | - | $218,520 |
| Current Officers, Directors, Trustees, and Key Employees | $145,003 | $30,674 | - | $175,677 |
| Advertising | $148,656 | - | - | $148,656 |
| All Other Expenses | $105,155 | $43,309 | - | $148,464 |
| Depreciation Depletion | $53,552 | $14,235 | - | $67,787 |
| Payroll Taxes | $52,635 | $11,554 | - | $64,189 |
| Insurance | $36,089 | $20,300 | - | $56,389 |
| Pension Plan Contributions | $40,940 | $8,385 | - | $49,325 |
| Other Expenses | $3,042 | $27,382 | - | $30,424 |
| Conferences and Meetings | $5,816 | $306 | - | $6,122 |
| Fees for Services Other | $3,822 | $839 | - | $4,661 |
| Total Functional Expenses | $1,930,556 | $350,902 | $0 | $2,281,458 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,281,458 |
| Total Expenses per Audited Statements | $2,281,458 |
| Total Expenses per Form 990 | $2,281,458 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Reported Spending and Taxes
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $9,000 |
| Total Nondeductible Lobbying and Political Cost | $9,000 |
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | Nelma Members | Pay Fees as All Members Do. | No | $170,451 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- Yes
- Business relationship with organization members
- Yes
- 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
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Yes, there are relationships between members that are business relationships, but at all times members are apprized of the anti-trust laws under the sherman anti-trust act and an attorney is present at all board meetings who is experienced in anti-trust legislation and makes a presentation at every meeting outlining the anti-trust laws.”
Form 990, Part VI, Section A, Line 6
“The association is the rules writing agency and grading authority for the wood products industry in the northeast that provides services on a membership basis.”
Form 990, Part VI, Section A, Line 7A
“The members of nelma elect its board of directors at their annual meeting.”
Form 990, Part VI, Section A, Line 7B
“See line 7a. The association's board of directors and various committees are mainly comprised of the members.”
Form 990, Part VI, Section B, Line 11
“A copy of the form 990 tax return is transmitted (mail or e-mail) to all members of the board of directors before the form is filed.”
Form 990, Part VI, Section B, Line 12C
“Each staff member has been instructed that when any evidence of wrong doing is obtained by a nelma employee regarding another employee or anyone associated with the organization, they should immediately notify and discuss their findings with the nelma chairman of the board as a first step in correction.”
Form 990, Part VI, Section B, Line 15
“Members of the advisory committee review and approve compensation of nelma employees, using comparability data of similar organizations.”
Form 990, Part VI, Section C, Line 19
“The forms are available at the office of the association. An audit is performed yearly on the consolidated financial statements of the organization and it's supporting organization.”
Filing and Contact Details
Filer
- EIN
- 13-1113340
- Phone
- 2078296901
Signing Officer
- Name
- Jeffrey Easterling
- Title
- President
- Phone
- 2078296901
- Signed
- 2014-05-08
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1933
- Legal Domicile
- Me
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 17
- Volunteers
- 12
Preparer
- Preparer
- George Rafuse
- Phone
- 2077745701
Supplemental Narrative
Additional Explanations
Form 990, Part V, Line 3B
“Acadia insurance company terminated the association's safety group program mid-year 2012 and, therefore, for the year ended december 31, 2013, the association no longer received safety program income, which was classified as unrelated business income. The association continues to provide administrative services to its affiliate and supporting organization, northeastern lumber manufacturers' institute. However, these services are provided at cost which always yields $0 unrelated business taxable income. Filing of form 990-t was not deemed necessary.”
Financial Statement Notes
PART X, LINE 2:
“Management evaluated the association's tax positions and concluded that the association had taken no uncertain tax positions that required adjustment to the financial statements. When necessary, the association accounts for interest and penalties related to uncertain tax positions as part of its provision for federal and state income taxes. The association is currently open to audit under the statute of limitations by the internal revenue service and state taxing authorities for the years ending december 31, 2010 through 2013.”
Raw XML AppendixShowing 400 of 512 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.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 42640 |
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| IRS990/ActivityOrMissionDesc | 0 | NORTHEASTERN LUMBER MANUFACTURERS' ASSOCIATION STRIVES TO PROMOTE UNIFORMITY IN THE GRADING OF LUMBER AND TO HELP ASSURE THAT LUMBER USED IN PACKAGING PRODUCTS DESTINED TO FOREIGN COUNTRIES MEET THE HEAT TREATING REQUIREMENTS OF THOSE COUNTRIES. |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 175677 |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 6122 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -16127 |
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| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 960 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 67787 |
| IRS990/Desc | 0 | TO PROVIDE SERVICES TO MEMBERS FOR THE UNIFORMITY IN THE MANUFACTURING AND GRADING OF LUMBER AND IN ADDITION, SERVICES TO MEMBERS REGARDING A VERIFICATION PROCESS THAT IS REQUIRED CONCERNING THE HEAT TREATED LUMBER USED IN PACKAGING DESTINED TO CERTAIN FOREIGN COUNTRIES. |
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| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 1930556 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
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| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3822 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 4661 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1933 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GainOrLossGrp/OtherAmt | 0 | 1295 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 8000 |
| IRS990/GrossReceiptsAmt | 0 | 2272036 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 20300 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 36089 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 56389 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 14320 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 20754 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4842 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4842 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 362460 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 173705 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 181789 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 544249 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 6705 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | NORTHEASTERN LUMBER MANUFACTURERS' ASSOCIATION STRIVES TO PROMOTE UNIFORMITY IN THE GRADING OF LUMBER AND TO HELP ASSURE THAT LUMBER USED IN PACKAGING PRODUCTS DESTINED TO FOREIGN COUNTRIES MEET THE HEAT TREATING REQUIREMENTS OF THOSE COUNTRIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1107750 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1091623 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 1295 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 1295 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4044 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4479 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 32778 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 185742 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 218520 |
| IRS990/OtherExpensesGrp/Desc | 0 | NATIONAL ASSOCIATION DU |
| IRS990/OtherExpensesGrp/Desc | 1 | MEMBER SERVICES EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | RENT, ELECTRICITY, WATE |
| IRS990/OtherExpensesGrp/Desc | 3 | PROFESSIONAL FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15185 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 27382 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 161309 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 151335 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26996 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3042 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 161309 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 151335 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 42181 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 30424 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADMINISTRATIVE SERVICE |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6000 |
| IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt | 0 | 6000 |
| IRS990/OtherRevenueTotalAmt | 0 | 6000 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 113204 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 515707 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 628911 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 11554 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 52635 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 64189 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 8385 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 40940 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 49325 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 61680 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 69769 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES AND AS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GRADE STAMPS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | ANNUAL MEETING |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SEMI ANNUAL MEETING |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | ORIGINAL INSPECTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2110785 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 51511 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 48901 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 20465 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 15535 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2110785 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 51511 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 48901 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 20465 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 15535 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4170 |
| IRS990/PYOtherExpensesAmt | 0 | 1152780 |
| IRS990/PYOtherRevenueAmt | 0 | 14474 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2298286 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 46440 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1117710 |
| IRS990/PYTotalExpensesAmt | 0 | 2270490 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2316930 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -16127 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2253194 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 775080 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 775106 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 21000 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 1 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 2110785 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 9000 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 9000 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleC/TaxableAmt | 0 | -12000 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 33020 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 170209 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 203229 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2281458 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 40684 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 19575 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 60259 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 108085 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 172676 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 280761 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2265331 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRED ADJUSTMENT TO THE FINANCIAL STATEMENTS. WHEN NECESSARY, THE ASSOCIATION ACCOUNTS FOR INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS AS PART OF ITS PROVISION FOR FEDERAL AND STATE INCOME TAXES. THE ASSOCIATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES FOR THE YEARS ENDING DECEMBER 31, 2010 THROUGH 2013. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 181789 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2281458 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2265331 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2265331 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2281458 |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 144079 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 31598 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | JEFFREY EASTERLING |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 175677 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1 | 0 | MAJORITY OF BOARD OF DIRECTORS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | NELMA MEMBERS |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 170451 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | PAY FEES AS ALL MEMBERS DO. |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | THE MAJORITY OF BOARD MEMBERS ARE MANUFACTURERS OF LUMBER, WHICH LUMBER CAN BE GRADED UNDER NELMA RULES (WHICH ARE UNDER THE AUSPICES OF THE AMERICAN LUMBER STANDARDS BUREAU). THESE MEMBERS PAY DUES TO NELMA FOR THESE SERVICES AT RATES EQUIVALENT TO THOSE OF NON-BOARD MEMBERS. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART IV |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ACADIA INSURANCE COMPANY TERMINATED THE ASSOCIATION'S SAFETY GROUP PROGRAM MID-YEAR 2012 AND, THEREFORE, FOR THE YEAR ENDED DECEMBER 31, 2013, THE ASSOCIATION NO LONGER RECEIVED SAFETY PROGRAM INCOME, WHICH WAS CLASSIFIED AS UNRELATED BUSINESS INCOME. THE ASSOCIATION CONTINUES TO PROVIDE ADMINISTRATIVE SERVICES TO ITS AFFILIATE AND SUPPORTING ORGANIZATION, NORTHEASTERN LUMBER MANUFACTURERS' INSTITUTE. HOWEVER, THESE SERVICES ARE PROVIDED AT COST WHICH ALWAYS YIELDS $0 UNRELATED BUSINESS TAXABLE INCOME. FILING OF FORM 990-T WAS NOT DEEMED NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | YES, THERE ARE RELATIONSHIPS BETWEEN MEMBERS THAT ARE BUSINESS RELATIONSHIPS, BUT AT ALL TIMES MEMBERS ARE APPRIZED OF THE ANTI-TRUST LAWS UNDER THE SHERMAN ANTI-TRUST ACT AND AN ATTORNEY IS PRESENT AT ALL BOARD MEETINGS WHO IS EXPERIENCED IN ANTI-TRUST LEGISLATION AND MAKES A PRESENTATION AT EVERY MEETING OUTLINING THE ANTI-TRUST LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ASSOCIATION IS THE RULES WRITING AGENCY AND GRADING AUTHORITY FOR THE WOOD PRODUCTS INDUSTRY IN THE NORTHEAST THAT PROVIDES SERVICES ON A MEMBERSHIP BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE MEMBERS OF NELMA ELECT ITS BOARD OF DIRECTORS AT THEIR ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SEE LINE 7A. THE ASSOCIATION'S BOARD OF DIRECTORS AND VARIOUS COMMITTEES ARE MAINLY COMPRISED OF THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A COPY OF THE FORM 990 TAX RETURN IS TRANSMITTED (MAIL OR E-MAIL) TO ALL MEMBERS OF THE BOARD OF DIRECTORS BEFORE THE FORM IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | EACH STAFF MEMBER HAS BEEN INSTRUCTED THAT WHEN ANY EVIDENCE OF WRONG DOING IS OBTAINED BY A NELMA EMPLOYEE REGARDING ANOTHER EMPLOYEE OR ANYONE ASSOCIATED WITH THE ORGANIZATION, THEY SHOULD IMMEDIATELY NOTIFY AND DISCUSS THEIR FINDINGS WITH THE NELMA CHAIRMAN OF THE BOARD AS A FIRST STEP IN CORRECTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | MEMBERS OF THE ADVISORY COMMITTEE REVIEW AND APPROVE COMPENSATION OF NELMA EMPLOYEES, USING COMPARABILITY DATA OF SIMILAR ORGANIZATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE FORMS ARE AVAILABLE AT THE OFFICE OF THE ASSOCIATION. AN AUDIT IS PERFORMED YEARLY ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE ORGANIZATION AND IT'S SUPPORTING ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART V, LINE 3B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,099,500
- Liabilities
- $7,877
- Net assets
- $1,091,623
- Revenue
- $2,265,331
- Expenses
- $2,281,458
- Net income
- -$16,127