Civic Intelligence

Building Industry Association of Central Ohio

990 • Fiscal year 2022 • EIN 31-4366381

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 15, 2023

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

52nd percentile

0.17x

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

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

Liabilities / Revenue

58th percentile

0.26x

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

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

Net Margin

56th percentile

7.1%

Higher net margin than 56% of similar nonprofits.

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

Top Officer Pay

72nd percentile

$205,850

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 19.0% of source-year revenue.

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

Asset Growth

43rd percentile

-0.5%

Faster asset growth than 43% of similar nonprofits.

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

Revenue Growth

27th percentile

-2.6%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$1,635,911

Down $7,493 (-0.5%) from 2021

Net Assets

Down

$1,357,572

Down $24,506 (-1.8%) from 2021

Liabilities

Up

$278,339

Up $17,013 (+6.5%) from 2021

Revenue

Down

$1,085,296

Down $29,313 (-2.6%) from 2021

Expenses

Down

$1,007,700

Down $66,047 (-6.2%) from 2021

Net Income

Up

$77,596

Up $36,734 (+90%) from 2021

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

2022

Assets$1,635,911
Liabilities$278,339
Net Assets$1,357,572

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

2022

Revenue$1,085,296
Expenses$1,007,700
Net Income$77,596
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$1,164,340
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$1,242,454$1,014,518▼ $227,936
Cash and Non-Interest-Bearing Accounts$236,890$415,047▲ $178,157
Accounts Receivable$110,205$44,193▼ $66,012
Land, Buildings, and Equipment, Net$44,162$31,838▼ $12,324
Prepaid Expenses and Deferred Charges$9,693$17,110▲ $7,417
Total Assets$1,643,404$1,635,911▼ $7,493
Other Assets Total$0$113,205▲ $113,205
Liabilities
Deferred Revenue$230,499$276,244▲ $45,745
Accounts Payable and Accrued Expenses$30,827$2,095▼ $28,732
Total Liabilities$261,326$278,339▲ $17,013
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,350,247$1,261,081▼ $89,166
Net Assets With Donor Restrictions$31,831$96,491▲ $64,660
Total Net Assets Fund Balance$1,382,078$1,357,572▼ $24,506
Total Liabilities and Net Assets / Fund Balance$1,643,404$1,635,911▼ $7,493

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,838$54,432$86,270
Other Assets Org$113,205--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
2018$53,518$18,136-$39,824$31,830
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jonathan MelchiExecutive DirectorFT$176,300$29,550$205,850

Board Members and Trustees

NameTitle
Jeff YatesImmediate Past President
Bob YokhamPresident
Mike ReevesAssociate Vice President
Josh BarkanBuilder Vice President
Jane Arthur RoslovicSr. Vice President
Jeff MemmerTrustee
Jeff MillerTrustee
Jeff WodaTrustee
Joe ThomasTrustee
Jonathan WilcoxTrustee
Kate AllenTrustee
Nanette PifsterTrustee
Scott GreenTrustee
Steve ArnoldTrustee
Todd LipschutzTrustee
Tom HartSecretary
Troy FritzTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$20,660
Program Service Revenue
$1,018,516
Investment Income
$29,050
Other Revenue
$17,070
All Other Contributions
$20,660
Change in Net Assets
$77,596
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$540,553
Salaries, Compensation, and Employee Benefits$467,147
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$374,032
Occupancy---$94,061
All Other Expenses---$78,739
Other Employee Benefits---$48,117
Fees for Services Accounting---$43,495
Payroll Taxes---$32,864
Other Expenses---$32,359
Information Technology---$23,978
Depreciation Depletion---$12,324
Pension Plan Contributions---$12,134
Travel---$11,311
Fees for Services Legal---$8,351
Office Expenses---$5,908
Fees for Services Other---$5,519
Insurance---$4,314
Total Functional Expenses$0$0$0$1,007,700
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$61,233
Fundraising Direct Expenses$44,163
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Outing$61,233$61,233$44,163$17,070
Total Events$61,233$61,233$44,163$17,070
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
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
2023-11-15
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
6
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, 2021 or 2022.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
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
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/Form990TFiledInd01
IRS990/FormationYr01951
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt044163
IRS990/FundraisingGrossIncomeAmt061233
IRS990/GainOrLossGrp/SecuritiesAmt08163
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt043044
IRS990/GrossReceiptsAmt01164340
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt023978
IRS990/InsuranceGrp/TotalAmt04314
IRS990/InvestmentExpenseAmt0-7672
IRS990/InvestmentIncomeGrp/ExclusionAmt020887
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020887
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01242454
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01014518
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt054432
IRS990/LandBldgEquipBasisNetGrp/BOYAmt044162
IRS990/LandBldgEquipBasisNetGrp/EOYAmt031838
IRS990/LandBldgEquipCostOrOtherBssAmt086270
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt034881
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0SEE SCHEDULE O
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01382078
IRS990/NetAssetsOrFundBalancesEOYAmt01357572
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt08163
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt08163
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt017070
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt017070
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-206270
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01350247
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01261081
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt094061
IRS990/OfficeExpensesGrp/TotalAmt05908
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0113205
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt048117
IRS990/OtherExpensesGrp/Desc0BIG NIGHT
IRS990/OtherExpensesGrp/Desc1LEGISLATIVE EXPENSE
IRS990/OtherExpensesGrp/Desc2PARADE OF HOMES
IRS990/OtherExpensesGrp/Desc3MISC PROGRAM
IRS990/OtherExpensesGrp/TotalAmt090570
IRS990/OtherExpensesGrp/TotalAmt173653
IRS990/OtherExpensesGrp/TotalAmt255971
IRS990/OtherExpensesGrp/TotalAmt332359
IRS990/OtherSalariesAndWagesGrp/TotalAmt0374032
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt032864
IRS990/PensionPlanContributionsGrp/TotalAmt012134
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09693
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017110
IRS990/PrincipalOfficerNm0JONATHAN MELCHI
IRS990/PriorPeriodAdjustmentsAmt0111840
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/Desc3OTHER PROGRAM
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0379226
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1190022
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2111392
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt319975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0379226
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1190022
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2111392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt319975
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/PYContributionsGrantsAmt0111330
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt054847
IRS990/PYOtherExpensesAmt0548727
IRS990/PYOtherRevenueAmt049941
IRS990/PYProgramServiceRevenueAmt0898491
IRS990/PYRevenuesLessExpensesAmt040862
IRS990/PYSalariesCompEmpBnftPaidAmt0525020
IRS990/PYTotalExpensesAmt01073747
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01114609
IRS990/ReconcilationRevenueExpnssAmt077596
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
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
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0-23169
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt020660
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0-33509
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt031000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt013283
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0200
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0-23169
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt036652
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt025043
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01200
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt013283
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt012960
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt031830
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt014900
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt025043
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt021687
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt053518
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt018136
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt031830
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt039824
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt031838
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054432
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086270
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0113205
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ERC RECEIVABLE
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, 2021 OR 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt031838
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0113205
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt044163
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt061233
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt061233
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt061233
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt061233
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt017070
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt044163
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt044163
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0176300
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt026070
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt03480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00

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