Civic Intelligence

Building Industry Association of Central Ohio

990 • Fiscal year 2019 • EIN 31-4366381

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 16, 2020

445 Hutchinson AveColumbus, OH 43235

(614) 891-0575

Siviq Scores

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

Liabilities / Assets

59th percentile

0.23x

Higher debt load relative to assets than 59% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

58th percentile

0.22x

Higher debt load relative to revenue than 58% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

10th percentile

-11%

Higher net margin than 10% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

57th percentile

$160,950

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

43rd percentile

3.3%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

19th percentile

-6.0%

Faster revenue growth than 19% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,712,253

Up $55,259 (+3.3%) from 2018

Net Assets

Up

$1,324,421

Up $14,118 (+1.1%) from 2018

Liabilities

Up

$387,832

Up $41,141 (+12%) from 2018

Revenue

Down

$1,785,800

Down $114,275 (-6.0%) from 2018

Expenses

Up

$1,982,390

Up $25,297 (+1.3%) from 2018

Net Income

Down

-$196,590

Down $139,572 (-245%) from 2018

Historical Trend

Balance Sheet Trend

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

$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

2019

Assets$1,712,253
Liabilities$387,832
Net Assets$1,324,421

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,785,800
Expenses$1,982,390
Net Income-$196,590
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.1
Gross Receipts
$1,906,999
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$1,278,195$1,485,358▲ $207,163
Cash and Non-Interest-Bearing Accounts$216,919$113,944▼ $102,975
Land, Buildings, and Equipment, Net$81,908$67,488▼ $14,420
Prepaid Expenses and Deferred Charges$54,764$27,641▼ $27,123
Accounts Receivable$25,208$17,822▼ $7,386
Total Assets$1,656,994$1,712,253▲ $55,259
Liabilities
Deferred Revenue$309,556$237,582▼ $71,974
Accounts Payable and Accrued Expenses$37,135$150,250▲ $113,115
Total Liabilities$346,691$387,832▲ $41,141
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,278,473$1,296,769▲ $18,296
Net Assets With Donor Restrictions$31,830$27,652▼ $4,178
Total Net Assets Fund Balance$1,310,303$1,324,421▲ $14,118
Total Liabilities and Net Assets / Fund Balance$1,656,994$1,712,253▲ $55,259

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$67,488$18,782$86,270

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$31,830$14,900-$22,802$23,928
2018$53,518$18,136-$39,824$31,830
2017$47,707$18,600-$12,789$53,518
2016$52,257$17,950-$22,500$47,707
2015$38,394$24,182-$10,319$52,257
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan MelchiExecutive DirectorFT$145,000$15,950$160,950

Board Members and Trustees

NameTitle
Craig TuckermanPresident
Jim LipnosBuilder Vice President
Matt CallahanSenior Vice President
Adam DebellisTrustee
Bart BarokTrustee
Jeff MillerTrustee
Jeff YatesTrustee
Jennifer LapointeTrustee
Joe ThomasTrustee
Kate AllenTrustee
Molly GwinTrustee
Robert YoakamTrustee
Terry AndrewsTrustee
Tim HallTrustee
Troy FritzTrustee
Ann MisiolekSecretary
Keith SharrockTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,900
Program Service Revenue
$1,708,793
Investment Income
$45,343
Other Revenue
$16,764
All Other Contributions
$14,900
Change in Net Assets
$-196,590

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,785,800
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$249,315
Total Revenue per Audited Statements
$2,035,115
Total Revenue per Form 990
$1,785,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,319,752
Salaries, Compensation, and Employee Benefits$662,638
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$373,962
Current Officers, Directors, Trustees, and Key Employees---$160,950
All Other Expenses---$114,570
Occupancy---$84,001
Conferences and Meetings---$77,702
Office Expenses---$73,512
Other Employee Benefits---$64,141
Payroll Taxes---$39,969
Other Expenses---$39,609
Fees for Services Legal---$38,882
Information Technology---$31,358
Pension Plan Contributions---$23,616
Travel---$15,667
Fees for Services Accounting---$14,339
Depreciation Depletion---$12,324
Fees for Service Investment Mgmnt Fees---$7,531
Fees for Services Other---$5,270
Insurance---$4,350
Advertising---$2,608
Interest---$491
Total Functional Expenses$0$0$0$1,982,390

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,020,994
Expenses per Audited Statements$1,982,390
Total Expenses per Form 990$1,982,390
Expenses Not Reported on Form 990$38,604
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$62,899
Fundraising Direct Expenses$46,135
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$62,899$62,899-$62,899
Total Events$62,899$62,899$46,135$16,764
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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
2020-11-16
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
0
Volunteers
17

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:

Of schedule d: 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, 2017 or 2016.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Fundraising expense netted with fundraising receipts 46,135. Rental expenses netted with rental revenues investment expenses included in revenue on financial statements -7,530.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses netted with rental revenues fundraising expense netted with fundraising receipts 46,135. Investment expenses included in revenue on financial statements -7,531.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SENIOR VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2BUILDER VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
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
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01951
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt046135
IRS990/FundraisingGrossIncomeAmt062899
IRS990/GainOrLossGrp/SecuritiesAmt08027
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt083091
IRS990/GrossReceiptsAmt01906999
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt031358
IRS990/InsuranceGrp/TotalAmt04350
IRS990/InterestGrp/TotalAmt0491
IRS990/InvestmentIncomeGrp/ExclusionAmt037316
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt037316
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01278195
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01485358
IRS990/IRPDocumentCnt046
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt018782
IRS990/LandBldgEquipBasisNetGrp/BOYAmt081908
IRS990/LandBldgEquipBasisNetGrp/EOYAmt067488
IRS990/LandBldgEquipCostOrOtherBssAmt086270
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt075064
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01310303
IRS990/NetAssetsOrFundBalancesEOYAmt01324421
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt08027
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt08027
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt016764
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt016764
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0210710
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01278473
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01296769
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd01
IRS990/OccupancyGrp/TotalAmt084001
IRS990/OfficeExpensesGrp/TotalAmt073512
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064141
IRS990/OtherExpensesGrp/Desc0PARADE OF HOMES
IRS990/OtherExpensesGrp/Desc1CONDOQUEST & HOMEQUEST
IRS990/OtherExpensesGrp/Desc2LEGISLATIVE EXPENSES
IRS990/OtherExpensesGrp/Desc3BUILDER UPDATE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0587563
IRS990/OtherExpensesGrp/TotalAmt1130666
IRS990/OtherExpensesGrp/TotalAmt279309
IRS990/OtherExpensesGrp/TotalAmt339609
IRS990/OtherSalariesAndWagesGrp/TotalAmt0373962
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt039969
IRS990/PensionPlanContributionsGrp/TotalAmt023616
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt054764
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027641
IRS990/PrincipalOfficerNm0JONATHAN MELCHI
IRS990/PriorPeriodAdjustmentsAmt0-2
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0PARADE OF HOMES
IRS990/ProgramServiceRevenueGrp/Desc1MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc2HOME TOUR
IRS990/ProgramServiceRevenueGrp/Desc3BIG NIGHT
IRS990/ProgramServiceRevenueGrp/Desc4EXPO
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0848933
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1315685
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2160000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3115860
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt488095
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0848933
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1315685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2160000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3115860
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt488095
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
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt018136
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0295129
IRS990/PYOtherExpensesAmt01363816
IRS990/PYOtherRevenueAmt0-6529
IRS990/PYProgramServiceRevenueAmt01593339
IRS990/PYRevenuesLessExpensesAmt0-57018
IRS990/PYSalariesCompEmpBnftPaidAmt0593277
IRS990/PYTotalExpensesAmt01957093
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01900075
IRS990/ReconcilationRevenueExpnssAmt0-196590
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/Section527PoliticalOrgGrp/ContributionsRcvdDlvrAmt03500
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
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt031830
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt014900
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt023928
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt022802
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt053518
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt018136
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt031830
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt039824
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt047707
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt018600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt053518
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt012789
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt052257
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt017950
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt047707
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt022500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt038394
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt024182
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt052257
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt010319
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt067488
IRS990ScheduleD/EquipmentGrp/DepreciationAmt018782
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086270
IRS990ScheduleD/ExpensesNotReportedAmt038604
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01982390
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0210710
IRS990ScheduleD/OtherExpensesIncludedAmt038604
IRS990ScheduleD/OtherRevenueAmt038605
IRS990ScheduleD/RevenueNotReportedAmt0249315
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01785800
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/ExplanationTxt1OF SCHEDULE D: 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, 2017 OR 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2FUNDRAISING EXPENSE NETTED WITH FUNDRAISING RECEIPTS 46,135. RENTAL EXPENSES NETTED WITH RENTAL REVENUES INVESTMENT EXPENSES INCLUDED IN REVENUE ON FINANCIAL STATEMENTS -7,530.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES NETTED WITH RENTAL REVENUES FUNDRAISING EXPENSE NETTED WITH FUNDRAISING RECEIPTS 46,135. INVESTMENT EXPENSES INCLUDED IN REVENUE ON FINANCIAL STATEMENTS -7,531.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TermEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt067488
IRS990ScheduleD/TotalExpensesPerForm990Amt01982390
IRS990ScheduleD/TotalRevenuePerForm990Amt01785800
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02035115

Document Assets

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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