Civic Intelligence

Building Industry Association

EIN 31-4366381 • 501(c)6 • Columbus, OH

Profile

Sponsor educational programs and special activities relating to the construction industry.

445 Hutchinson AveColumbus, OH 43235

www.biahomebuilders.com

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.17x

Higher debt load relative to assets than 53% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

62nd percentile

0.26x

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

501(c)6 • $1M-$5M nonprofits • Source year 2022

Net Margin

59th percentile

7.1%

Higher net margin than 59% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

30th percentile

-0.5%

Faster asset growth than 30% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

22nd percentile

-2.6%

Faster revenue growth than 22% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$2,128,235

Up $492,324 (+30%) from 2022

Liabilities

Up

$880,908

Up $602,569 (+216%) from 2022

Net Assets

Down

$1,247,327

Down $110,245 (-8.1%) from 2022

Revenue

Down

$922,600

Down $162,696 (-15%) from 2022

Expenses

Up

$1,034,218

Up $26,518 (+2.6%) from 2022

Net Income

Down

-$111,618

Down $189,214 (-244%) from 2022

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,129,355Liabilities 2010: $971,815Net Assets 2010: $1,157,5402010Assets 2011: $2,064,884Liabilities 2011: $985,527Net Assets 2011: $1,079,3572011Assets 2012: $2,113,289Liabilities 2012: $969,473Net Assets 2012: $1,143,8162012Assets 2013: $2,325,613Liabilities 2013: $1,009,974Net Assets 2013: $1,315,6392013Assets 2014: $2,374,273Liabilities 2014: $924,140Net Assets 2014: $1,450,1332014Assets 2015: $2,289,118Liabilities 2015: $1,015,500Net Assets 2015: $1,273,6182015Assets 2016: $2,271,606Liabilities 2016: $842,706Net Assets 2016: $1,428,9002016Assets 2017: $2,343,548Liabilities 2017: $893,018Net Assets 2017: $1,450,5302017Assets 2018: $1,656,994Liabilities 2018: $346,691Net Assets 2018: $1,310,3032018Assets 2019: $1,712,253Liabilities 2019: $387,832Net Assets 2019: $1,324,4212019Assets 2020: $1,554,389Liabilities 2020: $355,193Net Assets 2020: $1,199,1962020Assets 2021: $1,643,404Liabilities 2021: $261,326Net Assets 2021: $1,382,0782021Assets 2022: $1,635,911Liabilities 2022: $278,339Net Assets 2022: $1,357,5722022Assets 2023: $2,128,235Liabilities 2023: $880,908Net Assets 2023: $1,247,3272023

Highlighted filing

2023

Assets$2,128,235
Liabilities$880,908
Net Assets$1,247,327

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $1,525,1482010Expenses 2011: $1,322,7112011Expenses 2012: $1,409,1632012Revenue 2013: $1,567,735Expenses 2013: $1,475,275Net Income 2013: $92,4602013Revenue 2014: $1,813,730Expenses 2014: $1,636,092Net Income 2014: $177,6382014Revenue 2015: $1,476,196Expenses 2015: $1,515,631Net Income 2015: -$39,4352015Revenue 2016: $1,834,397Expenses 2016: $1,697,301Net Income 2016: $137,0962016Revenue 2017: $1,537,790Expenses 2017: $1,606,804Net Income 2017: -$69,0142017Revenue 2018: $1,900,075Expenses 2018: $1,957,093Net Income 2018: -$57,0182018Revenue 2019: $1,785,800Expenses 2019: $1,982,390Net Income 2019: -$196,5902019Revenue 2020: $920,899Expenses 2020: $1,130,831Net Income 2020: -$209,9322020Revenue 2021: $1,114,609Expenses 2021: $1,073,747Net Income 2021: $40,8622021Revenue 2022: $1,085,296Expenses 2022: $1,007,700Net Income 2022: $77,5962022Revenue 2023: $922,600Expenses 2023: $1,034,218Net Income 2023: -$111,6182023

Highlighted filing

2023

Revenue$922,600
Expenses$1,034,218
Net Income-$111,618

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.13$0.88$1.25$0.92$1.03$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.64$0.28$1.36$1.09$1.01$0.08
2021Detailed filing. Detailed filing data is available for this year.$1.64$0.26$1.38$1.11$1.07$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.36$1.20$0.92$1.13$0.21
2019Detailed filing. Detailed filing data is available for this year.$1.71$0.39$1.32$1.79$1.98$0.20
2018Detailed filing. Detailed filing data is available for this year.$1.66$0.35$1.31$1.90$1.96$0.06
2017Detailed filing. Detailed filing data is available for this year.$2.34$0.89$1.45$1.54$1.61$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.27$0.84$1.43$1.83$1.70$0.14
2015Detailed filing. Detailed filing data is available for this year.$2.29$1.02$1.27$1.48$1.52$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.37$0.92$1.45$1.81$1.64$0.18
2013Detailed filing. Detailed filing data is available for this year.$2.33$1.01$1.32$1.57$1.48$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.97$1.14$1.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.99$1.08$1.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.13$0.97$1.16$1.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 6, 2024
Return Version
2023v5.1
Gross Receipts
$1,027,029
Mission and Program Overview

Mission

Sponsor educational programs and special activities relating to the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,014,518$1,172,684▲ $158,166
Cash and Non-Interest-Bearing Accounts$415,047$305,397▼ $109,650
Accounts Receivable$44,193$51,902▲ $7,709
Land, Buildings, and Equipment, Net$31,838$31,838→ $0
Prepaid Expenses and Deferred Charges$17,110$12,765▼ $4,345
Total Assets$1,635,911$2,128,235▲ $492,324
Other Assets Total$113,205$553,649▲ $440,444
Liabilities
Other Liabilities$0$518,549▲ $518,549
Deferred Revenue$276,244$299,552▲ $23,308
Accounts Payable and Accrued Expenses$2,095$62,807▲ $60,712
Total Liabilities$278,339$880,908▲ $602,569
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,261,081$1,150,836▼ $110,245
Net Assets With Donor Restrictions$96,491$96,491→ $0
Total Net Assets Fund Balance$1,357,572$1,247,327▼ $110,245
Total Liabilities and Net Assets / Fund Balance$1,635,911$2,128,235▲ $492,324

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,838$54,432$86,270
Other Assets Org$553,649--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$-33,509$14,150-$0$-19,359
2022$-23,169$20,660-$31,000$-33,509
2021$13,283$200-$36,652$-23,169
2020$25,043$1,200-$12,960$13,283
2019$31,830$14,900-$21,687$25,043
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan MelchiExecutive DirectorFT$160,000$29,106$189,106

Board Members and Trustees

NameTitle
Jane Arthur RoslovicImmediate Past President
Josh BarkanPresident
Mark RobinsonAssociate Vice President
Jonathan WilcoxBuilder Vice President
Troy FritzSr. Vice President
Christie MillerTrustee
Erin UritusTrustee
Jeff MemmerTrustee
Jeff MillerTrustee
Jim MarceroTrustee
Kelly WoodsTrustee
Leah EvansTrustee
Mike ReevesTrustee
Nanette PifsterTrustee
Tom HartTrustee
Joe ThomasSecretary
Todd LipschutzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$34,749
Program Service Revenue
$929,149
Investment Income
$-36,142
Other Revenue
$-5,156
All Other Contributions
$14,150
Change in Net Assets
$-111,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$525,570
Salaries, Compensation, and Employee Benefits$508,648
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$224,833
Current Officers, Directors, Trustees, and Key Employees---$189,106
Occupancy---$124,574
All Other Expenses---$48,257
Payroll Taxes---$46,126
Fees for Services Accounting---$37,300
Fees for Services Legal---$33,366
Other Employee Benefits---$33,307
Information Technology---$25,804
Other Expenses---$18,844
Pension Plan Contributions---$15,276
Office Expenses---$10,587
Travel---$8,204
Insurance---$7,063
Fees for Services Other---$5,343
Advertising---$418
Total Functional Expenses$0$0$0$1,034,218
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$42,134
Fundraising Gross Income$36,978
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$57,577$36,978$42,134$-5,156
Total Events$57,577$36,978$42,134$-5,156
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lt Lease Liability$518,549
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section A, Line 6

The building industry association of central ohio has both individual and entity members. Members include single and multi-family homebuilders, developers and remodelers throughout central ohio. Other members include subcontractors, suppliers, and service professionals. Bia offers two categories of membership: builder membership and associates membership. The builder, developer, & remodeler members are required to comply with the bia professional standards and code of ethics. Dues from these members are based on gross dollar volume of sales. All due paying builder members have the voting right to elect individuals to the board of trustees. Associate memberships are available to any individual who is engaged in, or employed by, a firm or corporation engaged in a trade, industry, or profession related to the building industry and does not qualify as a builder member. All due paying associate members have the voting right to elect members to the board of trustees.

Form 990, Part VI, Section A, Line 7A

A nominating committee meets in september to obtain a list of candidates. The nominated candidates are then asked if they will consider running to become a member to the board of trustees. If the individuals agree to run for a two year term, then their name and photo appear on the ballot. The ballot is mailed out to all members. All dues paying members of the building industry association of central ohio vote over a three week period in october. Voting is competed either through the use of a paper ballot or on-line. The ballots are then tabulated and the elected trustees are notified.

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

The form 990 is prepared by an outside accounting firm. The form 990 is then reviewed by the executive director. The form 990 is then provided to the board of directors for review prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization has an annual board of trustees orientation meeting for new and existing trustees. During this orientation meeting, the organization discusses the fiduciary responsibilities of the trustees, including a discussing of the conflict of interest policy. The trustees are then required to disclose any conflict of interest that may exist and excuse themselves from board meetings in which their conflict of interest may be an issue.

Form 990, Part VI, Section B, Line 15

The board president, immediate past president and senior vice president conduct a performance review for the executive director to determine the executive director's compensation package.

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
Building Industry Association
EIN
31-4366381
Phone
6148910575
Address
445 HUTCHINSON AVE, COLUMBUS, OH 43235

Signing Officer

Name
Jonathan Melchi
Title
Executive Director
Phone
6148910575
Signed
2024-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Melchi
Formed
1951
Legal Domicile
Oh
Voting Board Members
17
Independent Board Members
17
Employees
7
Volunteers
100

Preparer

Firm
Rea & Associates Inc
Address
5775 PERIMETER DRIVE SUITE 200, DUBLIN, OH 43017-3224
Preparer
M Katherine Brown CPA
Phone
6148898725
Supplemental Narrative

Additional Explanations

P. 2 Part III Line 1

The building industry association of central ohio is a not-for-profit organization of central ohio area builders, building supply contractors, and associate members organized to sponsor educational program and special activities and to create and distribute informational brochures and periodicals relating to the construction industry.

Form 990, Part XI, Line 2C

The organization does not have a separate committee that assumes responsibility for oversight over the audit or review and selection of the independent accountant. Rather the entire board of directors assumes responsibility for oversight over the audit and selection of the independent accountant. This process of overseeing the review of the financial statements and selection of an independent accountant has not changed from the previous year.

Financial Statement Notes

PART V, LINE 4:

The building industry association's public policy fund provides a financial mechanism for the research, development and implementation of bia's support or opposition to public policy and legal issues that affect the ability of all bia members to profitably participate in the residential constructions industry.

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. Generally accepted accounting principles require the association to evaluate the level of uncertainty related to whether tax positions taken will be sustained upon examination. Any positions taken that do not meet the more-likely-than-not threshold must be quantified and recorded as a liability for unrecognized tax benefits in the accompanying statements of financial position along with any associated interest and penalties that would be payable to the taxing authorities upon examination. Management believes that none of the tax positions taken would materially impact the financial statements and no such liabilities have been recorded. The association is subject to tax on unrelated business income. There was no tax on unrelated business income due for the years ended december 31, 2022 or 2023.

Raw XML AppendixShowing 400 of 563 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/Form990PartVIISectionAGrp/PersonNm3JANE ARTHUR ROSLOVIC
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SR. VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUILDER VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4ASSOCIATE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt6SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
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IRS990/Form990TFiledInd01
IRS990/FormationYr01951
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IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
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IRS990/FundraisingDirectExpensesAmt042134
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt031838
IRS990/LandBldgEquipCostOrOtherBssAmt086270
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt062295
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01357572
IRS990/NetAssetsOrFundBalancesEOYAmt01247327
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-62295
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-62295
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5156
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5156
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0173321
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01261081
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01150836
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt0124574
IRS990/OfficeExpensesGrp/TotalAmt010587
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0113205
IRS990/OtherAssetsTotalGrp/EOYAmt0553649
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033307
IRS990/OtherExpensesGrp/Desc0LEGISLATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc1BIG NIGHT
IRS990/OtherExpensesGrp/Desc2PARADE OF HOMES
IRS990/OtherExpensesGrp/Desc3MISC PROGRAM
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IRS990/OtherExpensesGrp/TotalAmt177326
IRS990/OtherExpensesGrp/TotalAmt237112
IRS990/OtherExpensesGrp/TotalAmt318844
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0224833
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt046126
IRS990/PensionPlanContributionsGrp/TotalAmt015276
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017110
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012765
IRS990/PrincipalOfficerNm0JONATHAN MELCHI
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IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP
IRS990/ProgramServiceRevenueGrp/Desc1PARADE OF HOMES
IRS990/ProgramServiceRevenueGrp/Desc2BIG NIGHT
IRS990/ProgramServiceRevenueGrp/Desc3MISCELLANEOUS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1186982
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt39669
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1186982
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt284967
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt39669
IRS990/ProgSrvcAccomActy2Grp/Desc0CONDOQUEST - CONDOQUEST IS A FREE SCATTERED SITE SHOW THAT FEATURES CONDOMINIUMS, PATIO HOMES, AND TOWNHOMES AS WELL AS MID-RISE AND HIGH-RISE CONDOMINIUM PROJECTS THROUGHOUT CENTRAL OHIO. THIS PROGRAM ALLOWS CONSUMERS TO EXPERIENCE AND LEARN MORE ABOUT THE TRENDS AND WHAT BUILDERS CAN OFFER IN TERMS OF CONDOMINIUMS IN CENTRAL OHIO.
IRS990/ProgSrvcAccomActy3Grp/Desc0NETWORKING NIGHT - NETWORKING NIGHT IS THE BUILDING INDUSTRY ASSOCIATIONS ANNUAL BUILDING INDUSTRY ASSOCIATION TRADE SHOW FOR BIA MEMBERS THAT BRINGS BIA MEMBERS TOGETHER TO NETWORK, LEARN WHAT DIFFERENT MEMBERS OFFER, AND TO ALLOW MEMBERS TO PROMOTE THEIR PRODUCTS AND SERVICES TO EACH OTHER.
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE BUILDING INDUSTRY ASSOCIATION OFFERS A VARIETY OF OTHER PROGRAMS TO PROMOTE AND ADVANCE THE BUILDING INDUSTRY. THESE PROGRAMS INCLUDE A VARIETY OF EDUCATIONAL SEMINARS FOR MEMBERS, THE BUILDER INSIDER, WHICH PROMOTES AREA BUILDERS, LISTING MEMBERS EACH TIME THEY RENEW THEIR MEMBERSHIP. IT IS PUBLISHED 7 TIMES PER YEAR (BI MONTHLY WITH AN EXTRA ISSUE TO COVER THE PARADE OF HOMES) AND CONTAINS ARTICLES RELATING TO THE RESIDENTIAL CONSTRUCTION INDUSTRY.
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYGrantsAndSimilarPaidAmt00
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IRS990/PYOtherRevenueAmt017070
IRS990/PYProgramServiceRevenueAmt01018516
IRS990/PYRevenuesLessExpensesAmt077596
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IRS990/PYTotalExpensesAmt01007700
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01085296
IRS990/ReconcilationRevenueExpnssAmt0-111618
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/Section527PoliticalOrgGrp/EIN0311282238
IRS990ScheduleC/Section527PoliticalOrgGrp/OrganizationBusinessName/BusinessNameLine1Txt0BIA BUILDING PAC OF CENTRAL OHIO
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/AddressLine1Txt0445 HUTCHINSON AVE STE 280
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/CityNm0COLUMBUS
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleC/Section527PoliticalOrgGrp/USAddress/ZIPCd043235
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt014150
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0-19359
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt00
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt013283
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt012960
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt031830
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt014900
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt025043
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt021687
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt031838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054432
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086270
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0553649
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0RIGHT OF USE ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0518549
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LT LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE BUILDING INDUSTRY ASSOCIATION'S PUBLIC POLICY FUND PROVIDES A FINANCIAL MECHANISM FOR THE RESEARCH, DEVELOPMENT AND IMPLEMENTATION OF BIA'S SUPPORT OR OPPOSITION TO PUBLIC POLICY AND LEGAL ISSUES THAT AFFECT THE ABILITY OF ALL BIA MEMBERS TO PROFITABLY PARTICIPATE IN THE RESIDENTIAL CONSTRUCTIONS INDUSTRY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE ASSOCIATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. THE ASSOCIATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THERE WAS NO TAX ON UNRELATED BUSINESS INCOME DUE FOR THE YEARS ENDED DECEMBER 31, 2022 OR 2023.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031838
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0553649
IRS990ScheduleD/TotalLiabilityAmt0518549
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020599
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IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt036978
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-5156
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IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt042134
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0160000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount012500

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