Civic Intelligence

Home Builders Association of Greater Lansing

EIN 38-1552042 • 501(c)6 • Lansing, MI

View Organization Page

Profile

Advancement of members and the building industry through education of members, local media & legislative representation, member networking & community events, money-saving member services, and other public events such as home building and remodeling shows and the annual Parade of Homes.

6427 CenturionLansing, MI 48917

www.hbalansing.com

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.35x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

81st percentile

0.31x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Net Margin

57th percentile

6.4%

Higher net margin than 57% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$101,080

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 25.3% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2024

Asset Growth

65th percentile

9.6%

Faster asset growth than 65% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

42nd percentile

1.9%

Faster revenue growth than 42% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets82nd percentile

Using 2023 Form 990 data because the latest 2024 filing does not report standard financial totals.

Assets

Up

$324,772

Up $6,950 (+2.2%) from 2022

Liabilities

Down

$117,967

Down $8,982 (-7.1%) from 2022

Net Assets

Up

$206,805

Up $15,932 (+8.3%) from 2022

Operations
Liabilities / Revenue81st percentileNet Margin57th percentile

Revenue

Up

$391,568

Up $49,518 (+14%) from 2022

Expenses

Up

$375,636

Up $37,288 (+11%) from 2022

Net Income

Up

$15,932

Up $12,230 (+330%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$400K$300K$200K$100K$0Assets 2011: $310,084Liabilities 2011: $46,982Net Assets 2011: $263,1022011Assets 2012: $297,161Liabilities 2012: $51,524Net Assets 2012: $245,6372012Assets 2013: $279,107Liabilities 2013: $45,186Net Assets 2013: $233,9212013Assets 2014: $292,657Liabilities 2014: $72,148Net Assets 2014: $220,5092014Assets 2015: $245,628Liabilities 2015: $56,068Net Assets 2015: $189,5602015Assets 2016: $223,995Liabilities 2016: $44,747Net Assets 2016: $179,2482016Assets 2017: $222,298Liabilities 2017: $49,685Net Assets 2017: $172,6132017Assets 2018: $229,729Liabilities 2018: $49,353Net Assets 2018: $180,3762018Assets 2019: $218,726Liabilities 2019: $60,156Net Assets 2019: $158,5702019Assets 2020: $202,200Liabilities 2020: $35,486Net Assets 2020: $166,7142020Assets 2021: $235,721Liabilities 2021: $48,550Net Assets 2021: $187,1712021Assets 2022: $317,822Liabilities 2022: $126,949Net Assets 2022: $190,8732022Assets 2023: $324,772Liabilities 2023: $117,967Net Assets 2023: $206,8052023

Latest loaded filing

2023

Assets$324,772
Liabilities$117,967
Net Assets$206,805
Open 2023 Filing

Operations Trend

Revenue Growth42nd percentile

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

$400K$200K$0-$200KRevenue 2011: $358,850Expenses 2011: $362,239Net Income 2011: -$3,3892011Revenue 2012: $297,515Expenses 2012: $314,980Net Income 2012: -$17,4652012Revenue 2013: $316,848Expenses 2013: $328,564Net Income 2013: -$11,7162013Revenue 2014: $302,261Expenses 2014: $315,673Net Income 2014: -$13,4122014Revenue 2015: $301,685Expenses 2015: $332,633Net Income 2015: -$30,9482015Revenue 2016: $336,479Expenses 2016: $346,791Net Income 2016: -$10,3122016Revenue 2017: $348,526Expenses 2017: $355,161Net Income 2017: -$6,6352017Revenue 2018: $309,954Expenses 2018: $302,191Net Income 2018: $7,7632018Revenue 2019: $360,534Expenses 2019: $382,340Net Income 2019: -$21,8062019Revenue 2020: $334,053Expenses 2020: $325,909Net Income 2020: $8,1442020Revenue 2021: $346,621Expenses 2021: $326,164Net Income 2021: $20,4572021Revenue 2022: $342,050Expenses 2022: $338,348Net Income 2022: $3,7022022Revenue 2023: $391,568Expenses 2023: $375,636Net Income 2023: $15,9322023

Latest loaded filing

2023

Revenue$391,568
Expenses$375,636
Net Income$15,932
Open 2023 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
-
Liabilities
-
Net assets
-
Revenue
-
Expenses
-
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$1.18$2.07$3.92$3.76$0.16
2022Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$3.18$1.27$1.91$3.42$3.38$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.36$0.49$1.87$3.47$3.26$0.20
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.35$1.67$3.34$3.26$0.08
2019Summary only. Only limited summary data is available for this year.$2.19$0.60$1.59$3.61$3.82$0.22
2018Summary only. Only limited summary data is available for this year.$2.30$0.49$1.80$3.10$3.02$0.08
2017Summary only. Only limited summary data is available for this year.$2.22$0.50$1.73$3.49$3.55$0.07
2016Summary only. Only limited summary data is available for this year.$2.24$0.45$1.79$3.36$3.47$0.10
2015Summary only. Only limited summary data is available for this year.$2.46$0.56$1.90$3.02$3.33$0.31
2014Summary only. Only limited summary data is available for this year.$2.93$0.72$2.21$3.02$3.16$0.13
2013Summary only. Only limited summary data is available for this year.$2.79$0.45$2.34$3.17$3.29$0.12
2012Summary only. Only limited summary data is available for this year.$2.97$0.52$2.46$2.98$3.15$0.17
2011Summary only. Only limited summary data is available for this year.$3.10$0.47$2.63$3.59$3.62$0.03
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 15, 2021
Return Version
2020v4.1
Gross Receipts
$408,349
Mission and Program Overview

Mission

Advancement of members and the building industry through education of members, local media & legislative representation, member networking & community events, money-saving member services, and other public events such as home building and remodeling shows and the annual Parade of Homes.

Advancement of members and the building industry through various educational and promotional events.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$201,759$192,225▼ $9,534
Cash and Non-Interest-Bearing Accounts$7,061$4,414▼ $2,647
Land, Buildings, and Equipment, Net$3,461$3,461→ $0
Accounts Receivable$5,395$2,100▼ $3,295
Prepaid Expenses and Deferred Charges$1,050$0▼ $1,050
Total Assets$218,726$202,200▼ $16,526
Liabilities
Accounts Payable and Accrued Expenses$34,493$23,021▼ $11,472
Deferred Revenue$24,663$11,465▼ $13,198
Other Liabilities$1,000$1,000→ $0
Total Liabilities$60,156$35,486▼ $24,670
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$158,570$166,714▲ $8,144
Total Net Assets Fund Balance$158,570$166,714▲ $8,144
Total Liabilities and Net Assets / Fund Balance$218,726$202,200▼ $16,526

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,461$23,067$26,528
Land$0--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cindy KosloskiCEOFT$86,667$1,257$87,924

Board Members and Trustees

NameTitle
Chris StarrImmediate Past President
Brent ForsbergPresident
Cam Smith1st Vice President
Nate RussellVice President
BJ RycusDirector
Bill TanasseDirector
Bob HedlundDirector
Bret OleksynDirector
Jim ByrumDirector
Joe SchroederDirector
Josh McGrawDirector
Lynn BallDirector
Mac PiggottDirector
Michelle DavissonDirector
Paula JohnsonDirector
Ray EvertDirector
Reid LambrightDirector
Steve ElieffDirector
Steve WayDirector
Don JessupTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$181,921
Program Service Revenue
$72,130
Investment Income
$3,242
Other Revenue
$76,760
All Other Contributions
$3,035
Change in Net Assets
$8,144
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$226,703
Salaries, Compensation, and Employee Benefits$99,206
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Payments to Affiliates$0$0$0$96,604
Current Officers, Directors, Trustees, and Key Employees$0$0$0$86,667
Occupancy$0$0$0$26,760
All Other Expenses$0$0$0$17,421
Fees for Services Accounting$0$0$0$14,410
Office Expenses$0$0$0$9,867
Payroll Taxes$0$0$0$6,999
Information Technology$0$0$0$6,676
Other Salaries and Wages$0$0$0$4,283
Insurance$0$0$0$3,988
Advertising$0$0$0$3,709
Other Expenses$0$0$0$2,400
Travel$0$0$0$1,489
Other Employee Benefits$0$0$0$1,257
Conferences and Meetings$0$0$0$916
Total Functional Expenses$0$0$0$325,909
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$101,931
Fundraising Direct Expenses$74,296
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Big Buck Dinner$52,766$52,766$2,017$50,749
Toys for Tots$26,165$26,165$26,346$-181
Total Events$101,930$101,930$74,296$27,634
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to HBAGL Foundation$1,000
Governance and Compliance

Governance Checklist

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

Filer

Filer Name
Home Builders Association of Greater Lansing
EIN
38-1552042
Phone
5173233254
Address
6427 Centurion, Lansing, MI 48917

Signing Officer

Name
Cindy Kosloski
Title
Executive Director
Phone
5173233254
Signed
2021-04-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cindy Kosloski
Formed
1948
Legal Domicile
Mi
Voting Board Members
20
Independent Board Members
20
Employees
2
Volunteers
21

Preparer

Firm
Christie M Konieczny CPA PLLC
Address
PO BOX 159, GRAND LEDGE, MI 48837
Preparer
Christie Konieczny
Phone
5172023738
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“Membership consists of four categories; Builder, Associate, Affiliate, and Honorary Life. Affiliate & Honorary life members have no voting rights.”

Pt VI, Line 7A

“There shall be a Board of Directors of 18 or more voting members elected from and by the membership (excluding Affiliate & Honary Members) of which 12 shall be elected from the Builder membership and 6 shall be elected from the Associate membership. In addition, 1 voting member shall be elected from each special interest council. Vacancies shall be filled by Presidential appointment, requiring approval of a majority of the remaining directors.”

Pt VI, Line 7B

“An annual meeting of the membership is held each November for the purpose of reviewing the affairs of the Association for the past year and to announce the results of the election of a Board and such other business as may come before the meeting.”

Pt VI, Line 11B

“A copy of the 990 is reviewed by the Chief Executive Officer and distributed to the Finance Committee for review and approval before it is filed.”

Pt VI, Line 15A

“The Association has a Compensation Task Force that meets each September to determine CEO compensation. The compensation recommendation is then forwarded to the Board for approval. The Compensation Committee utilizes compensation studies from the Michigan Society of Association Executives & the Executive Officer's Council of the National Assocation of Home Builders.”

Pt VI, Line 19

“All information is available to the public upon request.”

Financial Statement Notes

Pt X, Line 2

“The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Association may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such postitions are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for the current or prior year.”

Raw XML AppendixShowing 400 of 585 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
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IRS990/AdvertisingGrp/FundraisingAmt00
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IRS990/AdvertisingGrp/TotalAmt03709
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IRS990/BooksInCareOfDetail/PersonNm0Cindy Kosloski
IRS990/BooksInCareOfDetail/PhoneNum05173233254
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02937 Atrium Dr
IRS990/BooksInCareOfDetail/USAddress/CityNm0Okemos
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990/BooksInCareOfDetail/USAddress/ZIPCd048864
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt086667
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IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
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IRS990/ConferencesMeetingsGrp/TotalAmt0916
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IRS990/ConservationEasementsInd0false
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IRS990/CYOtherRevenueAmt076760
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IRS990/CYRevenuesLessExpensesAmt08144
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IRS990/CYTotalExpensesAmt0325909
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IRS990/CYTotalRevenueAmt0334053
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IRS990/DeferredRevenueGrp/BOYAmt024663
IRS990/DeferredRevenueGrp/EOYAmt011465
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IRS990/Desc0The Association's purpose was achieved through education of members, local media & legislative representation, member networking events, member & community services, and other public events such as the Parade of Homes. The Assocaiation also publishes a web-based newsletter and annual membership directory for the benefit of its members and the public.
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IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
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IRS990/FeesForServicesAccountingGrp/TotalAmt014410
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IRS990/Form990PartVIISectionAGrp/PersonNm0Steve Elieff
IRS990/Form990PartVIISectionAGrp/PersonNm1Ray Evert
IRS990/Form990PartVIISectionAGrp/PersonNm2BJ Rycus
IRS990/Form990PartVIISectionAGrp/PersonNm3Joe Schroeder
IRS990/Form990PartVIISectionAGrp/PersonNm4Bob Hedlund
IRS990/Form990PartVIISectionAGrp/PersonNm5Bill Tanasse
IRS990/Form990PartVIISectionAGrp/PersonNm6Bret Oleksyn
IRS990/Form990PartVIISectionAGrp/PersonNm7Josh McGraw
IRS990/Form990PartVIISectionAGrp/PersonNm8Reid Lambright
IRS990/Form990PartVIISectionAGrp/PersonNm9Steve Way
IRS990/Form990PartVIISectionAGrp/PersonNm10Paula Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm11Michelle Davisson
IRS990/Form990PartVIISectionAGrp/PersonNm12Cam Smith
IRS990/Form990PartVIISectionAGrp/PersonNm13Brent Forsberg
IRS990/Form990PartVIISectionAGrp/PersonNm14Mac Piggott
IRS990/Form990PartVIISectionAGrp/PersonNm15Nate Russell
IRS990/Form990PartVIISectionAGrp/PersonNm16Jim Byrum
IRS990/Form990PartVIISectionAGrp/PersonNm17Lynn Ball
IRS990/Form990PartVIISectionAGrp/PersonNm18Don Jessup
IRS990/Form990PartVIISectionAGrp/PersonNm19Chris Starr
IRS990/Form990PartVIISectionAGrp/PersonNm20Cindy Kosloski
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IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt121st Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt13President
IRS990/Form990PartVIISectionAGrp/TitleTxt14Director
IRS990/Form990PartVIISectionAGrp/TitleTxt15Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Treasurer
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