Civic Intelligence

Gypsum Association

990 • Fiscal year 2016 • EIN 36-1177840

May 01, 2015 to Apr 30, 2016 • Filed on Aug 25, 2016

Organization Profilewww.gypsum.org

View Organization Page

6525 Belcrest RoadHyattsville, MD 20782

(301) 277-8686

Siviq Scores

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

Liabilities / Assets

36th percentile

0.10x

Higher debt load relative to assets than 36% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

24th percentile

0.04x

Higher debt load relative to revenue than 24% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Net Margin

74th percentile

10%

Higher net margin than 74% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$207,819

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2016

Asset Growth

6th percentile

-19%

Faster asset growth than 6% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

28th percentile

-3.1%

Faster revenue growth than 28% of similar nonprofits.

2016 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$594,661

Down $138,745 (-19%) from 2015

Net Assets

Up

$536,304

Up $29,378 (+5.8%) from 2015

Liabilities

Down

$58,357

Down $168,123 (-74%) from 2015

Revenue And Expenses
Liabilities / Revenue24th percentileNet Margin74th percentile

Revenue

Down

$1,446,122

Down $45,563 (-3.1%) from 2015

Expenses

Down

$1,294,967

Down $251,398 (-16%) from 2015

Net Income

Up

$151,155

Up $205,835 (+376%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$1.0M$500K$0Assets 2013: $908,661Liabilities 2013: $712,477Net Assets 2013: $196,1842013Assets 2014: $978,918Liabilities 2014: $605,767Net Assets 2014: $373,1512014Assets 2015: $733,406Liabilities 2015: $226,480Net Assets 2015: $506,9262015Assets 2016: $594,661Liabilities 2016: $58,357Net Assets 2016: $536,3042016Assets 2017: $838,188Liabilities 2017: $35,153Net Assets 2017: $803,0352017Assets 2018: $688,563Liabilities 2018: $102,458Net Assets 2018: $586,1052018Assets 2020: $358,430Liabilities 2020: $154,760Net Assets 2020: $203,6702020Assets 2021: $764,307Liabilities 2021: $335,974Net Assets 2021: $428,3332021Assets 2022: $553,449Liabilities 2022: $119,380Net Assets 2022: $434,0692022Assets 2023: $681,954Liabilities 2023: $338,806Net Assets 2023: $343,1482023Assets 2024: $774,164Liabilities 2024: $335,823Net Assets 2024: $438,3412024Assets 2025: $568,867Liabilities 2025: $202,692Net Assets 2025: $366,1752025

Highlighted filing

2016

Assets$594,661
Liabilities$58,357
Net Assets$536,304
Open 2016 Filing

Operations Trend

Revenue Growth28th percentile

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

$2.0M$1.0M$0-$1.0MExpenses 2013: $1,223,9492013Revenue 2014: $1,430,354Expenses 2014: $1,301,476Net Income 2014: $128,8782014Revenue 2015: $1,491,685Expenses 2015: $1,546,365Net Income 2015: -$54,6802015Revenue 2016: $1,446,122Expenses 2016: $1,294,967Net Income 2016: $151,1552016Revenue 2017: $1,424,605Expenses 2017: $1,192,449Net Income 2017: $232,1562017Revenue 2018: $1,365,665Expenses 2018: $1,449,349Net Income 2018: -$83,6842018Revenue 2020: $1,525,115Expenses 2020: $1,589,264Net Income 2020: -$64,1492020Revenue 2021: $1,624,373Expenses 2021: $1,399,710Net Income 2021: $224,6632021Revenue 2022: $1,608,269Expenses 2022: $1,602,533Net Income 2022: $5,7362022Revenue 2023: $1,632,653Expenses 2023: $1,723,574Net Income 2023: -$90,9212023Revenue 2024: $1,840,605Expenses 2024: $1,745,412Net Income 2024: $95,1932024Revenue 2025: $1,918,532Expenses 2025: $1,990,698Net Income 2025: -$72,1662025

Highlighted filing

2016

Revenue$1,446,122
Expenses$1,294,967
Net Income$151,155
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Aug 25, 2016
Return Version
2015v2.1
Gross Receipts
$1,446,122
Mission and Program Overview

Mission

Provide membership services for businesses in Gypsum industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$459,337$467,966▲ $8,629
Cash and Non-Interest-Bearing Accounts$162,844$40,551▼ $122,293
Prepaid Expenses and Deferred Charges$13,721$16,889▲ $3,168
Land, Buildings, and Equipment, Net$22,392$15,846▼ $6,546
Accounts Receivable$25,392$8,908▼ $16,484
Inventories for Sale or Use$11,364$673▼ $10,691
Total Assets$733,406$594,661▼ $138,745
Other Assets Total$38,356$43,828▲ $5,472
Liabilities
Accounts Payable and Accrued Expenses$226,480$58,357▼ $168,123
Total Liabilities$226,480$58,357▼ $168,123
Net Assets / Fund Balance
Unrestricted Net Assets$506,926$536,304▲ $29,378
Total Net Assets Fund Balance$506,926$536,304▲ $29,378
Total Liabilities and Net Assets / Fund Balance$733,406$594,661▼ $138,745

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,317$42,292$53,609
Other Land Buildings$4,146$7,676$11,822
Leasehold Improvements$383$4,409$4,792
Other Assets Org$39,246--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen H Meima--$153,288$55,240$208,528
Stephen H MeimaSecretary/ED - 05/01/15 - 04/30/16FT$184,788$23,031$207,819
Robert a WessellSr Dir, Technical Services - 05/01/15 - 04/30/16FT$130,804$18,797$149,601

Board Members and Trustees

NameTitle
Ryan LucchettiChairman - 05/01/15 - 04/30/16
Peter BauerVice-Chairman - 05/01/15 - 04/30/16
Albert R ZuccoAt-Large - 05/01/15 - 04/30/16
Craig RobertsonAt-Large - 05/01/15 - 04/30/16
Peter J MayerAt-Large - 05/01/15 - 04/30/16
Timothy PowerAt-Large - 05/01/15 - 04/30/16
Charles R Harrison PhdTreasurer - 05/01/15 - 04/30/16

Highest Paid Contractors

ContractorServicesLocationCompensation
Baker & McKenzie LLPLegal815 Connecticut Avenue NW, Washington, DC 20006$230,764
RJ Lee Group LLCLaboratory testing and scientific consulting350 Hochberg Road, Monroeville, PA 15146$121,980
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,445,568
Investment Income
$554
Other Revenue
$0
Change in Net Assets
$151,155

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,446,122
Revenue Not Reported on Form 990
$2,249
Total Revenue per Audited Statements
$1,448,371
Total Revenue per Form 990
$1,446,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$744,712
Other Expenses$550,255
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$360,900
Other Salaries and Wages---$298,201
Fees for Services Legal---$131,207
Fees for Services Other---$118,010
Office Expenses---$63,127
Advertising---$60,195
Occupancy---$60,044
Travel---$59,702
Payroll Taxes---$43,242
Conferences and Meetings---$23,733
Other Employee Benefits---$21,308
Pension Plan Contributions---$21,061
Fees for Services Accounting---$12,600
Insurance---$10,562
Depreciation Depletion---$6,545
Fees for Service Investment Mgmnt Fees---$4,530
Total Functional Expenses$0$0$0$1,294,967

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,297,216
Expenses per Audited Statements$1,294,967
Total Expenses per Form 990$1,294,967
Expenses Not Reported on Form 990$2,249
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
Lobbying 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
Audit committee
No
Backup withholding compliance
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
Yes
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
Filing and Contact Details

Filer

Filer Name
Gypsum Association
EIN
36-1177840
Phone
3012778686
Address
6525 Belcrest Road, Hyattsville, MD 20782

Signing Officer

Name
Stephen H Meima
Title
Secretary/executive Director
Phone
3012778686
Signed
2016-08-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen H Meima
Formed
1961
Legal Domicile
Md
Voting Board Members
7
Independent Board Members
7
Employees
7
Volunteers
0

Preparer

Firm
Kronzek Fisher & Lopez PLLC
Address
607 2nd Street NE, Washington, DC 20002-4909
Preparer
Jerry Lopez
Phone
2025472727
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“Every regular member appoints one individual to the Board of Directors.”

Pt VI, Line 11B

“The Executive Director receives a copy of the Form 990 from the auditors, which is forwarded electronically to the Board of Directors for review and comments.”

Pt VI, Line 12C

“The Gypsum Association Conflict of Interest Policy statement and related disclosure form will be distributed to Board and staff members on an annual basis. The Board and staff members are requested to return a signed disclosure form to the Executive Director and keep a copy for their records.”

Pt VI, Line 15A

“The Executive Director's compensation review is conducted by an internal three-person panel and confirmed by the Board of Directors. National compensation reports are purchased by the organization and used to benchmark the compensation package. Compensation of key employees is established by the Executive Director. Salary pool for all employees is confirmed by the Board of Directors during its annual budget preparation.”

Pt VI, Line 19

“Currently all policies and financial informatin are made available upon request.”

Pt XI

“Pension changes other than net periodic pension costs.”

Form 990EZ, Part II, Line 24

“Accounts Receivable - Net”

Form 990EZ, Part II, Line 24

“Inventories”

Form 990EZ, Part II, Line 24

“Prepaids”

Form 990EZ, Part II, Line 24

“Investments”

Form 990EZ, Part II, Line 26

“Accounts Payable & Accrued Expenses”

Financial Statement Notes

Pt X, Line 2

“The Association is exempt from income taxes under the Internal Revenue Code 501(c)(6) and applicable MD statutes. No provision for income taxes is required at April 30, 2016, as the Association had no net unrelated business income. The Association follows FASB ASC 740 Income Taxes the authoritative guidance relating to accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Association performed an evaluation of uncertain tax positions for the year ended April 30, 2016, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax exempt status. As of April 30, 2016, the statue of limitations for the tax years 2012 through 2014 remains open with Federal and state authorities.”

Pt XI, Line 2D

“Net pension plan gain.”

Pt XII, Line 2D

“Net pension plan gain.”

Raw XML Appendix393 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/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0226480
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt058357
IRS990/AccountsReceivableGrp/BOYAmt025392
IRS990/AccountsReceivableGrp/EOYAmt08908
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Provide membership services for businesses in Gypsum industry.
IRS990/AdvertisingGrp/TotalAmt060195
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0STEPHEN H MEIMA
IRS990/BooksInCareOfDetail/PhoneNum03012778686
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt06525 Belcrest Road 480
IRS990/BooksInCareOfDetail/USAddress/CityNm0Hyattsville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MD
IRS990/BooksInCareOfDetail/USAddress/ZIPCd020782
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0162844
IRS990/CashNonInterestBearingGrp/EOYAmt040551
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0360900
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt023733
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0230764
IRS990/ContractorCompensationGrp/CompensationAmt1121980
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0815 Connecticut Avenue NW
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1350 Hochberg Road
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Washington
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1Monroeville
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0DC
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd020006
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd115146
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Baker & McKenzie LLP
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1RJ Lee Group LLC
IRS990/ContractorCompensationGrp/ServicesDesc0Legal
IRS990/ContractorCompensationGrp/ServicesDesc1Laboratory testing and scientific consulting
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0554
IRS990/CYOtherExpensesAmt0550255
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01445568
IRS990/CYRevenuesLessExpensesAmt0151155
IRS990/CYSalariesCompEmpBnftPaidAmt0744712
IRS990/CYTotalExpensesAmt01294967
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01446122
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt06545
IRS990/Desc0GA MEETINGS - ASSOCIATION HAS TWO STANDING COMMITTEES THAT MEET NOT LESS THAN TWICE PER YEAR IN DESIGNATED LOCATIONS. COMMITTEES MEET TO DISCUSS AND ACT ON ISSUES OF RELEVANCE TO THE GYPSUM INDUSTRY. OVERALL MEETING SESSIONS ARE TYPICALLY THREE DAYS IN DURATION. BOARD OF DIRECTORS MEETS IN DESIGNATED LOCATIONS NOT LESS THAN THREE TIMES PER YEAR. ALL MEETINGS INCLUDE GROUP MEAL AND LIMITED SOCIAL EVENTS AT WHICH COUNSEL IS PRESENT.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt012600
IRS990/FeesForServicesLegalGrp/TotalAmt0131207
IRS990/FeesForServicesOtherGrp/TotalAmt0118010
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt04530
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt840.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt323031
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt818797
IRS990/Form990PartVIISectionAGrp/PersonNm0RYAN LUCCHETTI
IRS990/Form990PartVIISectionAGrp/PersonNm1PETER BAUER
IRS990/Form990PartVIISectionAGrp/PersonNm2CHARLES R HARRISON PHD
IRS990/Form990PartVIISectionAGrp/PersonNm3STEPHEN H MEIMA
IRS990/Form990PartVIISectionAGrp/PersonNm4CRAIG ROBERTSON
IRS990/Form990PartVIISectionAGrp/PersonNm5TIMOTHY POWER
IRS990/Form990PartVIISectionAGrp/PersonNm6ALBERT R ZUCCO
IRS990/Form990PartVIISectionAGrp/PersonNm7PETER J MAYER
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBERT A WESSELL
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3184788
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8130804
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/TitleTxt0Chairman - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-Chairman - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/ED - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt4At-Large - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt5At-Large - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt6At-Large - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt7At-Large - 05/01/15 - 04/30/16
IRS990/Form990PartVIISectionAGrp/TitleTxt8Sr Dir, Technical Services - 05/01/15 - 04/30/16
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01446122
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt010562
IRS990/InventoriesForSaleOrUseGrp/BOYAmt011364
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0673
IRS990/InvestmentIncomeGrp/ExclusionAmt0554
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0554
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt017
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt054377
IRS990/LandBldgEquipBasisNetGrp/BOYAmt022392
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015846
IRS990/LandBldgEquipCostOrOtherBssAmt070223
IRS990/LegalDomicileStateCd0MD
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Provide membership services for businesses in Gypsum industry.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0506926
IRS990/NetAssetsOrFundBalancesEOYAmt0536304
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt060044
IRS990/OfficeExpensesGrp/TotalAmt063127
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt038356
IRS990/OtherAssetsTotalGrp/EOYAmt043828
IRS990/OtherChangesInNetAssetsAmt0-121777
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021308
IRS990/OtherSalariesAndWagesGrp/TotalAmt0298201
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt043242
IRS990/PensionPlanContributionsGrp/TotalAmt021061
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013721
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016889
IRS990/PrincipalOfficerNm0STEPHEN H MEIMA
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Membership dues
IRS990/ProgramServiceRevenueGrp/Desc1Tech publications
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01323516
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1122052
IRS990/ProgSrvcAccomActy2Grp/Desc0TECHNICAL RESEARCH - ASSOCIATION SPONSORS TECHNICAL EVALUATION REPORTS FOR MATERIALS MANUFACTURED BY INDUSTRY. REPORTS ARE PREPARED BY EXTERNAL EVALUATION SERVICES. ASSOCIATION ALSO PARTICIPATES IN MATERIAL TESTING PROGRAMS AND SPONSORS INDEPENDENT RESEARCH ON BEHALF OF INDUSTRY ON AN AS-DESIGNATED BASIS.
IRS990/ProgSrvcAccomActy3Grp/Desc0PRINTING AND PROMOTION - ASSOCIATION PRINTS AND PROMOTES APPROXIMATELY THIRTY TECHNICAL DOCUMENTS FOR USE BY ARCHITECTS, CONTRACTORS, BUILDERS AND CODE OFFICIALS. DOCUMENTS ARE REVISED AND PRINTED ON A ROLLING BASIS. ASSOCIATION PRESENTLY SPONSORS TWO SEPARATE INFORMATION WEBSITES THAT CONTAIN INDUSTRY INFORMATION AND PRINTS TWO SEMI-ANNUAL NEWSLETTERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01024
IRS990/PYOtherExpensesAmt0883664
IRS990/PYProgramServiceRevenueAmt01490661
IRS990/PYRevenuesLessExpensesAmt0-54680
IRS990/PYSalariesCompEmpBnftPaidAmt0662701
IRS990/PYTotalExpensesAmt01546365
IRS990/PYTotalRevenueAmt01491685
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0151155
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0459337
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0467966
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/OnlyInHouseLobbyingInd0true
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt011317
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042292
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053609
IRS990ScheduleD/ExpensesNotReportedAmt02249
IRS990ScheduleD/ExpensesSubtotalAmt01294967
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0383
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04409
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt04792
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04582
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt139246
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Security Deposit
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Net Pension Assets
IRS990ScheduleD/OtherExpensesIncludedAmt02249
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt04146
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07676
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt011822
IRS990ScheduleD/OtherRevenueAmt02249
IRS990ScheduleD/RevenueNotReportedAmt02249
IRS990ScheduleD/RevenueSubtotalAmt01446122
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from income taxes under the Internal Revenue Code 501(c)(6) and applicable MD statutes. No provision for income taxes is required at April 30, 2016, as the Association had no net unrelated business income. The Association follows FASB ASC 740 Income Taxes the authoritative guidance relating to accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition and derecognition of tax positions taken or expected to be taken in a tax return. The Association performed an evaluation of uncertain tax positions for the year ended April 30, 2016, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax exempt status. As of April 30, 2016, the statue of limitations for the tax years 2012 through 2014 remains open with Federal and state authorities.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Net pension plan gain.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Net pension plan gain.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt XI, Line 2d
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XII, Line 2d
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015846
IRS990ScheduleD/TotalBookValueOtherAssetsAmt043828
IRS990ScheduleD/TotalExpensesPerForm990Amt01294967
IRS990ScheduleD/TotalRevenuePerForm990Amt01446122
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01448371
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01297216
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0153288
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount031500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt014175
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt09565
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0STEPHEN H MEIMA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0208528
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Every regular member appoints one individual to the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Executive Director receives a copy of the Form 990 from the auditors, which is forwarded electronically to the Board of Directors for review and comments.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Gypsum Association Conflict of Interest Policy statement and related disclosure form will be distributed to Board and staff members on an annual basis. The Board and staff members are requested to return a signed disclosure form to the Executive Director and keep a copy for their records.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Executive Director's compensation review is conducted by an internal three-person panel and confirmed by the Board of Directors. National compensation reports are purchased by the organization and used to benchmark the compensation package. Compensation of key employees is established by the Executive Director. Salary pool for all employees is confirmed by the Board of Directors during its annual budget preparation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Currently all policies and financial informatin are made available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Pension changes other than net periodic pension costs.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Accounts Receivable - Net
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Inventories
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Prepaids
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Accounts Payable & Accrued Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0true
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0733406
IRS990/TotalAssetsEOYAmt0594661
IRS990/TotalAssetsGrp/BOYAmt0733406
IRS990/TotalAssetsGrp/EOYAmt0594661
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt01294967
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0226480
IRS990/TotalLiabilitiesEOYAmt058357
IRS990/TotalLiabilitiesGrp/BOYAmt0226480
IRS990/TotalLiabilitiesGrp/EOYAmt058357
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0506926
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0536304
IRS990/TotalOtherCompensationAmt041828
IRS990/TotalProgramServiceRevenueAmt01445568
IRS990/TotalReportableCompFromOrgAmt0315592
IRS990/TotalRevenueGrp/ExclusionAmt0554
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01445568
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01446122
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0733406
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0594661
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt059702
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0506926
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0536304
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06525 Belcrest Road 480
IRS990/USAddress/CityNm0Hyattsville
IRS990/USAddress/StateAbbreviationCd0MD
IRS990/USAddress/ZIPCd020782
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.gypsum.org
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-12-15 16:53:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN H MEIMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03012778686
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-08-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Gypsum Association
ReturnHeader/Filer/BusinessNameControlTxt0GYPS
ReturnHeader/Filer/EIN0361177840
ReturnHeader/Filer/PhoneNum03012778686
ReturnHeader/Filer/USAddress/AddressLine1Txt06525 Belcrest Road
ReturnHeader/Filer/USAddress/CityNm0Hyattsville
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MD
ReturnHeader/Filer/USAddress/ZIPCd020782
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kronzek Fisher & Lopez PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0607 2nd Street NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Washington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0200024909
ReturnHeader/PreparerPersonGrp/PhoneNum02025472727
ReturnHeader/PreparerPersonGrp/PreparationDt02016-08-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JERRY LOPEZ
ReturnHeader/ReturnTs02016-08-25T13:00:37-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$594,661
Liabilities
$58,357
Net assets
$536,304
Revenue
$1,446,122
Expenses
$1,294,967
Net income
$151,155
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.57$0.20$0.37$1.92$1.99$0.07
2024Detailed filing. Detailed filing data is available for this year.$0.77$0.34$0.44$1.84$1.75$0.10
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.34$0.34$1.63$1.72$0.09
2022Detailed filing. Detailed filing data is available for this year.$0.55$0.12$0.43$1.61$1.60$0.01
2021Detailed filing. Detailed filing data is available for this year.$0.76$0.34$0.43$1.62$1.40$0.22
2020Detailed filing. Detailed filing data is available for this year.$0.36$0.15$0.20$1.53$1.59$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.69$0.10$0.59$1.37$1.45$0.08
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.04$0.80$1.42$1.19$0.23
2016Detailed filing. Detailed filing data is available for this year.$0.59$0.06$0.54$1.45$1.29$0.15
2015Detailed filing. Detailed filing data is available for this year.$0.73$0.23$0.51$1.49$1.55$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.61$0.37$1.43$1.30$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.91$0.71$0.20$1.22