Civic Intelligence

Copper & Brass Supply Chain Assn

990 • Fiscal year 2023 • EIN 23-6272269

Sep 01, 2022 to Aug 31, 2023 • Filed on Jul 11, 2024

6734 W 121st StOverland Park, KS 66209-2002

(913) 396-0697

Siviq Scores

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

Liabilities / Assets

87th percentile

0.35x

Higher debt load relative to assets than 87% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.34x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

50th percentile

1.4%

Higher net margin than 50% 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

46th percentile

-0.9%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

54th percentile

8.6%

Faster revenue growth than 54% of similar nonprofits.

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

Assets

Down

$395,231

Down $3,403 (-0.9%) from 2022

Net Assets

Down

$258,802

Down $14,981 (-5.5%) from 2022

Liabilities

Up

$136,429

Up $11,578 (+9.3%) from 2022

Revenue

Up

$399,389

Up $31,466 (+8.6%) from 2022

Expenses

Up

$393,867

Up $10,106 (+2.6%) from 2022

Net Income

Up

$5,522

Up $21,360 (+135%) from 2022

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2012: $306,822Liabilities 2012: $173,929Net Assets 2012: $132,8932012Assets 2014: $440,632Liabilities 2014: $173,717Net Assets 2014: $266,9152014Assets 2015: $467,446Liabilities 2015: $128,736Net Assets 2015: $338,7102015Assets 2016: $578,649Liabilities 2016: $203,804Net Assets 2016: $374,8452016Assets 2017: $565,234Liabilities 2017: $192,123Net Assets 2017: $373,1112017Assets 2018: $576,433Liabilities 2018: $204,299Net Assets 2018: $372,1342018Assets 2019: $550,543Liabilities 2019: $134,609Net Assets 2019: $415,9342019Assets 2020: $482,237Liabilities 2020: $99,614Net Assets 2020: $382,6232020Assets 2021: $445,397Liabilities 2021: $111,533Net Assets 2021: $333,8642021Assets 2022: $398,634Liabilities 2022: $124,851Net Assets 2022: $273,7832022Assets 2023: $395,231Liabilities 2023: $136,429Net Assets 2023: $258,8022023Assets 2024: $435,419Liabilities 2024: $136,511Net Assets 2024: $298,9082024

Highlighted filing

2023

Assets$395,231
Liabilities$136,429
Net Assets$258,802

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2012: $352,1062012Revenue 2014: $471,109Expenses 2014: $412,919Net Income 2014: $58,1902014Revenue 2015: $495,963Expenses 2015: $411,929Net Income 2015: $84,0342015Revenue 2016: $453,111Expenses 2016: $429,219Net Income 2016: $23,8922016Revenue 2017: $429,939Expenses 2017: $429,416Net Income 2017: $5232017Revenue 2018: $442,443Expenses 2018: $436,223Net Income 2018: $6,2202018Revenue 2019: $466,636Expenses 2019: $436,554Net Income 2019: $30,0822019Revenue 2020: $233,250Expenses 2020: $287,716Net Income 2020: -$54,4662020Revenue 2021: $178,533Expenses 2021: $223,418Net Income 2021: -$44,8852021Revenue 2022: $367,923Expenses 2022: $383,761Net Income 2022: -$15,8382022Revenue 2023: $399,389Expenses 2023: $393,867Net Income 2023: $5,5222023Revenue 2024: $446,697Expenses 2024: $417,897Net Income 2024: $28,8002024

Highlighted filing

2023

Revenue$399,389
Expenses$393,867
Net Income$5,522
Jump To
Filing Snapshot
Filing Period
Sep 1, 2022 to Aug 31, 2023
Signed
Jul 11, 2024
Return Version
2022v5.0
Gross Receipts
$428,429
Mission and Program Overview

Mission

To promote the use of and growth opportunities for copper and brass mill products.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$314,216$310,131▼ $4,085
Cash and Non-Interest-Bearing Accounts$76,976$79,181▲ $2,205
Accounts Receivable$5,421$3,150▼ $2,271
Prepaid Expenses and Deferred Charges$2,021$1,193▼ $828
Total Assets$398,634$395,231▼ $3,403
Other Assets Total$0$1,576▲ $1,576
Liabilities
Other Liabilities$124,851$136,429▲ $11,578
Total Liabilities$124,851$136,429▲ $11,578
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$273,783$258,802▼ $14,981
Total Net Assets Fund Balance$273,783$258,802▼ $14,981
Total Liabilities and Net Assets / Fund Balance$398,634$395,231▼ $3,403

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$310,131--
Compensation and Service Providers

Board Members and Trustees

NameTitle
David GoadPresident
Mike RussoVice President
Bob FarmerDirector
Brady McclellanDirector
Eric SmithDirector
Jeffery StonerDirector
Jim KrygierDirector
Katherine SilverDirector
Kim MacfarlaneDirector
Matt SmithDirector
Robert McmurrayDirector
Ron RogersDirector
Thomas MastandreaDirector
Wade BurnetteDirector
Susan AveryExecutive Director
AMY O'SHAUGHNESSYExecutive Committee Member
Tim FenderExecutive Committee Member
Martin LittleTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Association Services International INCManagement Services6734 W 121ST STREET, Overland Park, KS 66209$190,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$364,097
Investment Income
$12,592
Other Revenue
$22,700
Change in Net Assets
$5,522

Audited Revenue Reconciliation

Revenue per Audited Statements
$399,389
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-4,307
Total Revenue per Audited Statements
$395,082
Total Revenue per Form 990
$399,389
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$393,867
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-$190,000-$190,000
Conferences and Meetings$173,055--$173,055
Office Expenses-$11,258-$11,258
Fees for Services Accounting-$6,200-$6,200
Information Technology-$4,950-$4,950
Insurance-$3,237-$3,237
Fees for Services Legal-$2,122-$2,122
Other Expenses$1,665$230-$230
Advertising-$150-$150
Total Functional Expenses$174,720$219,147$0$393,867

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$408,136
Expenses per Audited Statements$393,867
Total Expenses per Form 990$393,867
Expenses Not Reported on Form 990$14,269
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
Yes
Subject to proxy tax
Yes
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Susan AveryServes as President of A.s.i. Inc. and Exec Director of Copper Brass SaA.S.I. IS CONTRACTED TO PROVIDE CBSA WITH MANAGEMENT SERVICES FOR A PERIOD OF THREE YEARS. THE CONTRACTUAL AGREEMENT (EFFECTIVE 6/1/2012 THROUGH 6/30/2015) WAS ENTERED INTO WHILE SUSAN AVERY SERVED, AND PRESENTLY REMAINS, AS PRESIDENT OF A.S.I. THE SERVICES INCLUDE FINANCIAL MANAGEMENT, MARKETING, MEMBERSHIP INFORMATION, MEETING PLANNING, AND OTHER SERVICES. THIS CONTRACTUAL AGREEMENT WAS RENEWED (EFFECTIVE 7/1/2015) FOR A THREE-YEAR PERIOD AND RENEWED AGAIN, TWICE (EFFECTIVE 7/1/2018 & 7/1/21) FOR AN ADDITIONAL THREE-YEAR PERIOD. A TOTAL OF $190,000 WAS PAID TO A.S.I. INC. FOR THE YEAR ENDING 8/31/2023. THIS TOTAL WAS REPORTED IN SEC B OF 990 PART VII.No$190,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Income - Unearned Membership Dues$133,568
Due to Cbsa Education Foundation$1,661
Deferred Income - Unearned Event Registrations$1,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Managment duties are performed by a contract management company.

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Copper & Brass Servicenter Assn
EIN
23-6272269
Phone
9133960697
Address
6734 W 121ST ST, OVERLAND PARK, KS 66209-2002

Signing Officer

Name
Susan Avery
Title
Executive Director
Phone
9133960697
Signed
2024-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Avery
Formed
1951
Legal Domicile
Ny
Voting Board Members
18
Independent Board Members
18
Employees
0
Volunteers
18

Preparer

Firm
Marr and Company Pc
Address
1401 EAST 104TH STREET SUITE 100, KANSAS CITY, MO 64131
Preparer
Jason D Louk
Phone
8163638700
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association and the foundation are not-for-profit organizations that are exempt from federal income taxes under sections 501c(6) and 501c(3) of the internal revenue code. The association and foundation have adopted the provision of the fasb asc 740, accounting standards for income taxes. Management believes there are no such provisions for income taxes in these consolidating financial statements as of august 31, 2023, and accordingly, no liability has been accrued. Federal form 990 has been filed in a timely manner.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cbsa educational foundation revenue included in consolidated fs 16,196.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cbsa educational foundation expenses included in consolidated fs 14,269.

Raw XML AppendixShowing 400 of 484 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsReceivableGrp/BOYAmt05421
IRS990/AccountsReceivableGrp/EOYAmt03150
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROMOTE THE USE OF AND GROWTH OPPORTUNITIES FOR COPPER AND BRASS MILL PRODUCTS.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0150
IRS990/AdvertisingGrp/TotalAmt0150
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SUSAN AVERY
IRS990/BooksInCareOfDetail/PhoneNum09133960697
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06734 W 121ST ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0OVERLAND PARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KS
IRS990/BooksInCareOfDetail/USAddress/ZIPCd066209
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt076976
IRS990/CashNonInterestBearingGrp/EOYAmt079181
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0173055
IRS990/ConferencesMeetingsGrp/TotalAmt0173055
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt0190000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt06734 W 121ST STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0OVERLAND PARK
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0KS
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd066209
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0ASSOCIATION SERVICES INTERNATIONAL INC
IRS990/ContractorCompensationGrp/ServicesDesc0MANAGEMENT SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt012592
IRS990/CYOtherExpensesAmt0393867
IRS990/CYOtherRevenueAmt022700
IRS990/CYProgramServiceRevenueAmt0364097
IRS990/CYRevenuesLessExpensesAmt05522
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0393867
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0399389
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0COPPER AND BRASS SERVICENTER ASSOCIATION (CBSA) SERVES THE NEEDS OF ITS MEMBERS AND THE INDUSTRY THROUGH EDUCATION AND TRAINING PROGRAMS OFFERED DURING THE ANNUAL CONFERENCE AND THROUGH OTHER LIVE SEMINARS; MONTHLY SHIPPING REPORTS; NEWS UPDATES AND OTHER ITEMS OF INTEREST, SUCH AS THE CBSA SOURCE DIRECTORY; MONTHLY PUBLICATIONS; AND INVALUABLE NETWORKING OPPORTUNITIES AT THE ANNUAL CONFERENCE AND OTHER EVENTS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/ExpenseAmt0174720
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06200
IRS990/FeesForServicesAccountingGrp/TotalAmt06200
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02122
IRS990/FeesForServicesLegalGrp/TotalAmt02122
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0190000
IRS990/FeesForServicesManagementGrp/TotalAmt0190000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1715.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/PersonNm0DAVID GOAD
IRS990/Form990PartVIISectionAGrp/PersonNm1MIKE RUSSO
IRS990/Form990PartVIISectionAGrp/PersonNm2MARTIN LITTLE
IRS990/Form990PartVIISectionAGrp/PersonNm3TIM FENDER
IRS990/Form990PartVIISectionAGrp/PersonNm4AMY O'SHAUGHNESSY
IRS990/Form990PartVIISectionAGrp/PersonNm5WADE BURNETTE
IRS990/Form990PartVIISectionAGrp/PersonNm6BOB FARMER
IRS990/Form990PartVIISectionAGrp/PersonNm7JIM KRYGIER
IRS990/Form990PartVIISectionAGrp/PersonNm8KIM MACFARLANE
IRS990/Form990PartVIISectionAGrp/PersonNm9BRADY MCCLELLAN
IRS990/Form990PartVIISectionAGrp/PersonNm10ROBERT MCMURRAY
IRS990/Form990PartVIISectionAGrp/PersonNm11RON ROGERS
IRS990/Form990PartVIISectionAGrp/PersonNm12KATHERINE SILVER
IRS990/Form990PartVIISectionAGrp/PersonNm13ERIC SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm14THOMAS MASTANDREA
IRS990/Form990PartVIISectionAGrp/PersonNm15MATT SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm16JEFFERY STONER
IRS990/Form990PartVIISectionAGrp/PersonNm17SUSAN AVERY
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4EXECUTIVE COMMITTEE MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01951
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt018
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt029040
IRS990/GrossReceiptsAmt0428429
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt018
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04950
IRS990/InformationTechnologyGrp/TotalAmt04950
IRS990/InsuranceGrp/ManagementAndGeneralAmt03237
IRS990/InsuranceGrp/TotalAmt03237
IRS990/InvestmentIncomeGrp/ExclusionAmt012592
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012592
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0314216
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0310131
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt029040
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE THE USE OF AND GROWTH OPPORTUNITIES FOR COPPER AND BRASS MILL PRODUCTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0273783
IRS990/NetAssetsOrFundBalancesEOYAmt0258802
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-20503
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0273783
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0258802
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011258
IRS990/OfficeExpensesGrp/TotalAmt011258
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt01576
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEMBERSHIP PROGRAM EXPE
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01000
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1230
IRS990/OtherExpensesGrp/ProgramServicesAmt01665
IRS990/OtherExpensesGrp/TotalAmt01665
IRS990/OtherExpensesGrp/TotalAmt11000
IRS990/OtherExpensesGrp/TotalAmt2230
IRS990/OtherLiabilitiesGrp/BOYAmt0124851
IRS990/OtherLiabilitiesGrp/EOYAmt0136429
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0E-MEDIA & DIRECTORY LI
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt022700
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt022700
IRS990/OtherRevenueTotalAmt022700
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02021
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01193
IRS990/PrincipalOfficerNm0SUSAN AVERY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1611430
IRS990/ProgramServiceRevenueGrp/BusinessCd2611430
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER DUES
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2RED METALS SUMMIT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0164276
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1162779
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt237042
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0164276
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1162779
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt237042
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010345
IRS990/PYOtherExpensesAmt0383761
IRS990/PYOtherRevenueAmt019072
IRS990/PYProgramServiceRevenueAmt0338506
IRS990/PYRevenuesLessExpensesAmt0-15838
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0383761
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0367923
IRS990/ReconcilationRevenueExpnssAmt05522
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0386797
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/ExpensesNotReportedAmt014269
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0393867
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-20503
IRS990ScheduleD/OtherExpensesIncludedAmt014269
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1133568
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21661
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INCOME - UNEARNED EVENT REGISTRATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INCOME - UNEARNED MEMBERSHIP DUES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DUE TO CBSA EDUCATION FOUNDATION
IRS990ScheduleD/OtherRevenueAmt016196
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0310131
IRS990ScheduleD/OtherSecuritiesGrp/Desc0UBS BROKERAGE ACCOUNT
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt0-4307
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0399389
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AND THE FOUNDATION ARE NOT-FOR-PROFIT ORGANIZATIONS THAT ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTIONS 501C(6) AND 501C(3) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION AND FOUNDATION HAVE ADOPTED THE PROVISION OF THE FASB ASC 740, ACCOUNTING STANDARDS FOR INCOME TAXES. MANAGEMENT BELIEVES THERE ARE NO SUCH PROVISIONS FOR INCOME TAXES IN THESE CONSOLIDATING FINANCIAL STATEMENTS AS OF AUGUST 31, 2023, AND ACCORDINGLY, NO LIABILITY HAS BEEN ACCRUED. FEDERAL FORM 990 HAS BEEN FILED IN A TIMELY MANNER.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CBSA EDUCATIONAL FOUNDATION REVENUE INCLUDED IN CONSOLIDATED FS 16,196.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CBSA EDUCATIONAL FOUNDATION EXPENSES INCLUDED IN CONSOLIDATED FS 14,269.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt0310131
IRS990ScheduleD/TotalExpensesPerForm990Amt0393867
IRS990ScheduleD/TotalLiabilityAmt0136429
IRS990ScheduleD/TotalRevenuePerForm990Amt0399389
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0395082
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0408136
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SUSAN AVERY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SERVES AS PRESIDENT OF A.S.I. INC. AND EXEC DIRECTOR OF COPPER BRASS SA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0190000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0A.S.I. IS CONTRACTED TO PROVIDE CBSA WITH MANAGEMENT SERVICES FOR A PERIOD OF THREE YEARS. THE CONTRACTUAL AGREEMENT (EFFECTIVE 6/1/2012 THROUGH 6/30/2015) WAS ENTERED INTO WHILE SUSAN AVERY SERVED, AND PRESENTLY REMAINS, AS PRESIDENT OF A.S.I. THE SERVICES INCLUDE FINANCIAL MANAGEMENT, MARKETING, MEMBERSHIP INFORMATION, MEETING PLANNING, AND OTHER SERVICES. THIS CONTRACTUAL AGREEMENT WAS RENEWED (EFFECTIVE 7/1/2015) FOR A THREE-YEAR PERIOD AND RENEWED AGAIN, TWICE (EFFECTIVE 7/1/2018 & 7/1/21) FOR AN ADDITIONAL THREE-YEAR PERIOD. A TOTAL OF $190,000 WAS PAID TO A.S.I. INC. FOR THE YEAR ENDING 8/31/2023. THIS TOTAL WAS REPORTED IN SEC B OF 990 PART VII.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGMENT DUTIES ARE PERFORMED BY A CONTRACT MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CBSA EDUCATIONAL FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0453587284
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SEE BELOW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt06734 W 121ST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0OVERLAND PARK
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd066209
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings