Civic Intelligence

Construction Assoc of Michigan Industry Advancement Program

990 • Fiscal year 2023 • EIN 20-0063726

May 01, 2022 to Apr 30, 2023 • Filed on Jan 13, 2024

Organization ProfileN/A
43636 Woodward Ave PO Box 3204Bloomfield Hills, MI 48302

(248) 972-1000

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

52nd percentile

0.01x

Higher debt load relative to assets than 52% of similar nonprofits.

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

Liabilities / Revenue

51st percentile

0.01x

Higher debt load relative to revenue than 51% of similar nonprofits.

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

Net Margin

30th percentile

-8.3%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

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

Asset Growth

35th percentile

-6.9%

Faster asset growth than 35% of similar nonprofits.

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

Revenue Growth

38th percentile

-0.8%

Faster revenue growth than 38% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$378,228

Down $27,940 (-6.9%) from 2022

Net Assets

Down

$375,666

Down $26,316 (-6.5%) from 2022

Liabilities

Down

$2,562

Down $1,624 (-39%) from 2022

Revenue And Expenses
Liabilities / Revenue51st percentileNet Margin30th percentile

Revenue

Down

$440,978

Down $3,645 (-0.8%) from 2022

Expenses

Up

$477,780

Up $4,295 (+0.9%) from 2022

Net Income

Down

-$36,802

Down $7,940 (-28%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $102,428Liabilities 2011: $31Net Assets 2011: $102,3972011Assets 2012: $242,342Liabilities 2012: $536Net Assets 2012: $241,8062012Assets 2013: $318,367Liabilities 2013: $5,984Net Assets 2013: $312,3832013Assets 2014: $274,839Liabilities 2014: $1,985Net Assets 2014: $272,8542014Assets 2015: $316,610Liabilities 2015: $21,746Net Assets 2015: $294,8642015Assets 2016: $341,713Liabilities 2016: $4,931Net Assets 2016: $336,7822016Assets 2017: $364,454Liabilities 2017: $7,525Net Assets 2017: $356,9292017Assets 2018: $394,575Liabilities 2018: $4,667Net Assets 2018: $389,9082018Assets 2019: $419,420Liabilities 2019: $1,189Net Assets 2019: $418,2312019Assets 2020: $439,076Liabilities 2020: $3,696Net Assets 2020: $435,3802020Assets 2021: $433,788Liabilities 2021: $2,944Net Assets 2021: $430,8442021Assets 2022: $406,168Liabilities 2022: $4,186Net Assets 2022: $401,9822022Assets 2023: $378,228Liabilities 2023: $2,562Net Assets 2023: $375,6662023Assets 2024: $336,327Liabilities 2024: $4,063Net Assets 2024: $332,2642024Assets 2025: $209,009Liabilities 2025: $0Net Assets 2025: $209,0092025

Highlighted filing

2023

Assets$378,228
Liabilities$2,562
Net Assets$375,666
Open 2023 Filing

Operations Trend

Revenue Growth38th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $156,9032011Expenses 2012: $211,6492012Expenses 2013: $261,5312013Revenue 2014: $336,594Expenses 2014: $376,123Net Income 2014: -$39,5292014Revenue 2015: $400,667Expenses 2015: $378,657Net Income 2015: $22,0102015Revenue 2016: $430,249Expenses 2016: $388,331Net Income 2016: $41,9182016Revenue 2017: $418,568Expenses 2017: $398,421Net Income 2017: $20,1472017Revenue 2018: $467,553Expenses 2018: $434,574Net Income 2018: $32,9792018Revenue 2019: $454,537Expenses 2019: $426,214Net Income 2019: $28,3232019Revenue 2020: $471,588Expenses 2020: $454,439Net Income 2020: $17,1492020Revenue 2021: $442,088Expenses 2021: $446,624Net Income 2021: -$4,5362021Revenue 2022: $444,623Expenses 2022: $473,485Net Income 2022: -$28,8622022Revenue 2023: $440,978Expenses 2023: $477,780Net Income 2023: -$36,8022023Revenue 2024: $460,972Expenses 2024: $504,374Net Income 2024: -$43,4022024Revenue 2025: $409,040Expenses 2025: $532,295Net Income 2025: -$123,2552025

Highlighted filing

2023

Revenue$440,978
Expenses$477,780
Net Income-$36,802
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Jan 13, 2024
Return Version
2022v5.0
Gross Receipts
$440,978
Mission and Program Overview

Mission

The construction association of michigan industry advancement program is crafted for the purpose of promoting the common business interests and improving business conditions among its members, in compliance with the taft-hartley act.

Promotion and representation of the unionized construction industry and improving business conditions among its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$211,234$212,994▲ $1,760
Cash and Non-Interest-Bearing Accounts$155,631$132,306▼ $23,325
Accounts Receivable$49,789$32,928▼ $16,861
Total Assets$416,654$378,228▼ $38,426
Liabilities
Other Liabilities$4,161$2,562▼ $1,599
Accounts Payable and Accrued Expenses$25--
Total Liabilities$4,186$2,562▼ $1,624
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$412,468$375,666▼ $36,802
Total Net Assets Fund Balance$412,468$375,666▼ $36,802
Total Liabilities and Net Assets / Fund Balance$416,654$378,228▼ $38,426
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Kevin KoehlerPresident
Eric SteckTrustee
Frank Nehr JrTrustee
Robert SingerTrustee
Steve DaileyTrustee
Bruce PreglerSecretary
Jacob SmogerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$439,057
Investment Income
$1,921
Other Revenue
$0
Change in Net Assets
$-36,802

Audited Revenue Reconciliation

Revenue per Audited Statements
$440,978
Total Revenue per Audited Statements
$440,978
Total Revenue per Form 990
$440,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$477,780
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$426,698--$426,698
Advertising$38,800--$38,800
Fees for Services Other-$6,720-$6,720
Conferences and Meetings$5,550--$5,550
Office Expenses-$12-$12
Total Functional Expenses$471,048$6,732$0$477,780

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$477,780
Total Expenses per Audited Statements$477,780
Total Expenses per Form 990$477,780
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
Due to Mita$2,562
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“The board has delegated the day-to-day operations of the program to construction association of michigan.”

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

“Cpa prepares the form 990 and presents to the board of trustees for review. A motion is made to authorize the president to sign the e-file authorization form to allow the cpa to e-file the return with the irs.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Construction Assoc of Michigan
EIN
20-0063726
Phone
2489721000
Address
43636 WOODWARD AVE PO BOX 3204, BLOOMFIELD HILLS, MI 48302

Signing Officer

Name
Kevin Koehler
Title
President
Phone
2489721000
Signed
2024-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kevin Koehler
Formed
2003
Legal Domicile
Mi
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Bultynck & Co Pllc
Address
15985 CANAL RD, CLINTON TOWNSHIP, MI 48038-5021
Preparer
Christopher Scott Cpapfs Mst
Phone
5862867300
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Volunteers consist of uncompensated board of trustees' members.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The program is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. The program maintains the tax position of its tax-exempt status and does not conduct unrelated business activities. Accordingly, no provisions for income taxes or uncertain tax positions have been reflected in the accompanying financial statements. The program is generally no longer subject to examination by the internal revenue service for tax years prior to 2020.”

Raw XML Appendix310 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROGRAM IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE PROGRAM MAINTAINS THE TAX POSITION OF ITS TAX-EXEMPT STATUS AND DOES NOT CONDUCT UNRELATED BUSINESS ACTIVITIES. ACCORDINGLY, NO PROVISIONS FOR INCOME TAXES OR UNCERTAIN TAX POSITIONS HAVE BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE PROGRAM IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR TAX YEARS PRIOR TO 2020.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0VOLUNTEERS CONSIST OF UNCOMPENSATED BOARD OF TRUSTEES' MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD HAS DELEGATED THE DAY-TO-DAY OPERATIONS OF THE PROGRAM TO CONSTRUCTION ASSOCIATION OF MICHIGAN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CPA PREPARES THE FORM 990 AND PRESENTS TO THE BOARD OF TRUSTEES FOR REVIEW. A MOTION IS MADE TO AUTHORIZE THE PRESIDENT TO SIGN THE E-FILE AUTHORIZATION FORM TO ALLOW THE CPA TO E-FILE THE RETURN WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
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IRS990/TotalLiabilitiesEOYAmt02562
IRS990/TotalLiabilitiesGrp/BOYAmt04186
IRS990/TotalLiabilitiesGrp/EOYAmt02562
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0412468
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0375666
IRS990/TotalProgramServiceExpensesAmt0471048
IRS990/TotalProgramServiceRevenueAmt0439057
IRS990/TotalRevenueGrp/ExclusionAmt01921
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0439057
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0440978
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0416654
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0378228
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt043636 WOODWARD AVENUE
IRS990/USAddress/AddressLine2Txt0PO BOX 3204
IRS990/USAddress/CityNm0BLOOMFIELD HILLS
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd0483023204
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KEVIN KOEHLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02489721000
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CONSTRUCTION ASSOC OF MICHIGAN
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0INDUSTRY ADVANCEMENT PROGRAM
ReturnHeader/Filer/BusinessNameControlTxt0CONS
ReturnHeader/Filer/EIN0200063726
ReturnHeader/Filer/PhoneNum02489721000
ReturnHeader/Filer/USAddress/AddressLine1Txt043636 WOODWARD AVE PO BOX 3204
ReturnHeader/Filer/USAddress/CityNm0BLOOMFIELD HILLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048302
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203920878
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BULTYNCK & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt015985 CANAL RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLINTON TOWNSHIP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0480385021
ReturnHeader/PreparerPersonGrp/PhoneNum05862867300
ReturnHeader/PreparerPersonGrp/PreparationDt02024-01-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRISTOPHER SCOTT CPAPFS MST
ReturnHeader/ReturnTs02024-01-31T14:21:47-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KEVIN
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0KOEHLER
ReturnHeader/TaxPeriodBeginDt02022-05-01
ReturnHeader/TaxPeriodEndDt02023-04-30
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$378,228
Liabilities
$2,562
Net assets
$375,666
Revenue
$440,978
Expenses
$477,780
Net income
-$36,802
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.09$0.00$2.09$4.09$5.32$1.23
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.36$0.04$3.32$4.61$5.04$0.43
2023Detailed filing. Detailed filing data is available for this year.$3.78$0.03$3.76$4.41$4.78$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.06$0.04$4.02$4.45$4.73$0.29
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.34$0.03$4.31$4.42$4.47$0.05
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.39$0.04$4.35$4.72$4.54$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.19$0.01$4.18$4.55$4.26$0.28
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.95$0.05$3.90$4.68$4.35$0.33
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.64$0.08$3.57$4.19$3.98$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.42$0.05$3.37$4.30$3.88$0.42
2015Detailed filing. Detailed filing data is available for this year.$3.17$0.22$2.95$4.01$3.79$0.22
2014Detailed filing. Detailed filing data is available for this year.$2.75$0.02$2.73$3.37$3.76$0.40
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.18$0.06$3.12$2.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.42$0.01$2.42$2.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$1.57
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2023 filings • 501(c)6 • <$500k nonprofits