Civic Intelligence

Assoc Builders & Contractors of Se Michigan

EIN 38-2400995 • 501(c)6 • Madison Heights, MI

Profile

In building america, the associated builders and contractors will continue to be a prominent trade association which will champion free enterprise, and will be a leader for positive change in the construction industry.

31800 Sherman AveMadison Heights, MI 48071

www.abc.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.66x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.41x

Higher debt load relative to revenue than 77% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

61st percentile

7.7%

Higher net margin than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

95th percentile

55%

Faster asset growth than 95% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

70th percentile

14%

Faster revenue growth than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,926,215

Up $685,505 (+55%) from 2023

Liabilities

Up

$1,268,583

Up $366,490 (+41%) from 2023

Net Assets

Up

$657,632

Up $319,015 (+94%) from 2023

Revenue

Up

$3,082,570

Up $385,317 (+14%) from 2023

Expenses

Up

$2,844,307

Up $319,671 (+13%) from 2023

Net Income

Up

$238,263

Up $65,646 (+38%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $643,670Liabilities 2011: $196,899Net Assets 2011: $446,7712011Assets 2012: $720,557Liabilities 2012: $187,699Net Assets 2012: $532,8582012Assets 2013: $832,960Liabilities 2013: $221,811Net Assets 2013: $611,1492013Assets 2014: $974,697Liabilities 2014: $264,335Net Assets 2014: $710,3622014Assets 2015: $1,120,327Liabilities 2015: $260,661Net Assets 2015: $859,6662015Assets 2016: $806,093Liabilities 2016: $151,108Net Assets 2016: $654,9852016Assets 2017: $804,996Liabilities 2017: $334,344Net Assets 2017: $470,6522017Assets 2018: $830,889Liabilities 2018: $363,083Net Assets 2018: $467,8062018Assets 2019: $884,320Liabilities 2019: $483,809Net Assets 2019: $400,5112019Assets 2020: $1,066,896Liabilities 2020: $439,588Net Assets 2020: $627,3082020Assets 2021: $1,471,931Liabilities 2021: $697,275Net Assets 2021: $774,6562021Assets 2022: $931,118Liabilities 2022: $765,118Net Assets 2022: $166,0002022Assets 2023: $1,240,710Liabilities 2023: $902,093Net Assets 2023: $338,6172023Assets 2024: $1,926,215Liabilities 2024: $1,268,583Net Assets 2024: $657,6322024

Highlighted filing

2024

Assets$1,926,215
Liabilities$1,268,583
Net Assets$657,632

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $401,660Expenses 2011: $328,367Net Income 2011: $73,2932011Revenue 2012: $414,782Expenses 2012: $328,695Net Income 2012: $86,0872012Revenue 2013: $454,367Expenses 2013: $376,076Net Income 2013: $78,2912013Revenue 2014: $508,414Expenses 2014: $409,201Net Income 2014: $99,2132014Revenue 2015: $437,712Expenses 2015: $288,407Net Income 2015: $149,3052015Revenue 2016: $542,369Expenses 2016: $743,950Net Income 2016: -$201,5812016Revenue 2017: $408,218Expenses 2017: $405,349Net Income 2017: $2,8692017Revenue 2018: $400,137Expenses 2018: $402,983Net Income 2018: -$2,8462018Revenue 2019: $1,101,866Expenses 2019: $1,169,161Net Income 2019: -$67,2952019Revenue 2020: $1,859,082Expenses 2020: $1,632,285Net Income 2020: $226,7972020Revenue 2021: $2,082,971Expenses 2021: $1,935,623Net Income 2021: $147,3482021Revenue 2022: $2,460,710Expenses 2022: $3,069,366Net Income 2022: -$608,6562022Revenue 2023: $2,697,253Expenses 2023: $2,524,636Net Income 2023: $172,6172023Revenue 2024: $3,082,570Expenses 2024: $2,844,307Net Income 2024: $238,2632024

Highlighted filing

2024

Revenue$3,082,570
Expenses$2,844,307
Net Income$238,263

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.93$1.27$0.66$3.08$2.84$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.24$0.90$0.34$2.70$2.52$0.17
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.77$0.17$2.46$3.07$0.61
2021Detailed filing. Detailed filing data is available for this year.$1.47$0.70$0.77$2.08$1.94$0.15
2020Detailed filing. Detailed filing data is available for this year.$1.07$0.44$0.63$1.86$1.63$0.23
2019Detailed filing. Detailed filing data is available for this year.$0.88$0.48$0.40$1.10$1.17$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.83$0.36$0.47$0.40$0.40$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.33$0.47$0.41$0.41$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.15$0.65$0.54$0.74$0.20
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.26$0.86$0.44$0.29$0.15
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.26$0.71$0.51$0.41$0.10
2013Summary only. Only limited summary data is available for this year.$0.83$0.22$0.61$0.45$0.38$0.08
2012Summary only. Only limited summary data is available for this year.$0.72$0.19$0.53$0.41$0.33$0.09
2011Summary only. Only limited summary data is available for this year.$0.64$0.20$0.45$0.40$0.33$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 20, 2025
Return Version
2024v5.1
Gross Receipts
$3,216,178
Mission and Program Overview

Mission

In building america, the associated builders and contractors will continue to be a prominent trade association which will champion free enterprise, and will be a leader for positive change in the construction industry.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$917,618$1,046,045▲ $128,427
Savings and Temporary Cash Investments$300,014$815,941▲ $515,927
Land, Buildings, and Equipment, Net$6,411$16,229▲ $9,818
Total Assets$1,240,710$1,926,215▲ $685,505
Other Assets Total$16,667$48,000▲ $31,333
Liabilities
Deferred Revenue$887,320$1,213,686▲ $326,366
Other Liabilities$0$51,312▲ $51,312
Accounts Payable and Accrued Expenses$14,773$3,585▼ $11,188
Total Liabilities$902,093$1,268,583▲ $366,490
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$338,617$657,632▲ $319,015
Total Net Assets Fund Balance$338,617$657,632▲ $319,015
Total Liabilities and Net Assets / Fund Balance$1,240,710$1,926,215▲ $685,505

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$16,229$30,675$46,904
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Keith LedbetterPresident & CEOFT$189,150$69,286$258,436
Deanna MorleyVice PresidentFT$134,000$15,796$149,796
David StaudtCFOFT$124,000$23,210$147,210

Board Members and Trustees

NameTitle
Chris HolsbekeChairman
Robert ClancyVice Chairman
Brian MisarasDirector
Brian TownsleyDirector
Bridget KewinDirector
Chris MalteseDirector
Debbie StarkeDirector
Luke BeachDirector
Mark WeatherlyDirector
Mike PeakeDirector
Stacy DemersDirector
Tad MartinDirector
Tom CampbellDirector
Frank MamatChapter Attorney
Adam HardingSecretary
Eric FlesslandTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,924,771
Investment Income
$19,600
Other Revenue
$138,199
Change in Net Assets
$238,263
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,436,604
Salaries, Compensation, and Employee Benefits$1,229,366
Grants and Similar Amounts Paid$178,337
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$960,534
Current Officers, Directors, Trustees, and Key Employees---$555,442
Other Salaries and Wages---$517,131
Office Expenses---$128,604
Grants to Domestic Orgs---$109,337
All Other Expenses---$89,219
Conferences and Meetings---$83,781
Payroll Taxes---$81,067
Grants to Domestic Individuals---$69,000
Advertising---$43,102
Occupancy---$40,667
Other Employee Benefits---$38,312
Pension Plan Contributions---$37,414
Fees for Services Legal---$27,880
Travel---$22,815
Fees for Services Other---$15,277
Fees for Services Accounting---$14,277
Depreciation Depletion---$10,448
Total Functional Expenses$0$0$0$2,844,307
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Abc Semi Build the Future FundMadison Heights, MI501(c)(3)Contribution to Student Scholarships$31,600
Abc Michigan Corporate Action FundLansing, MI501(c)(6)General Contribution to Fund$20,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$149,189
Fundraising Direct Expenses$133,608
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Wild Game$62,020$62,020$23,433$38,587
Golf Outing$29,950$29,950$25,526$4,424
Total Events$149,189$149,189$133,608$15,581
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
Lease Liability$48,000
Other Liabilities$3,312
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Management duties delegated
No

Governance Explanations

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

When there is a vacant spot or expiration of term of office, there is a vote to elect a governing member.

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

The executive director and board of directors review the 990 before filing it.

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

All chapter policies are reviewed when new board members are added to the chapters board of directors. In addition, all chapter policies are reviewed every-other year in preparation for chapter standards audit.

Form 990, Part VI, Section B, Line 15A

Line 15a: the compensation committee of the organization, independent of the ceo and president and comprised of several board of directors, reviews management compensation using comparability data and issued a new written employment agreement in 2024.

Form 990, Part VI, Section C, Line 19

A copy is available on a desk in the front office.

Filing and Contact Details

Filer

Filer Name
Assoc Builders & Contractors
EIN
38-2400995
Phone
2482983600
Address
31800 SHERMAN AVE, MADISON HEIGHTS, MI 48071

Signing Officer

Name
Keith P Ledbetter
Title
President
Phone
2482983600
Signed
2025-05-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith P Ledbetter
Formed
1971
Legal Domicile
Mi
Voting Board Members
16
Independent Board Members
16
Employees
12
Volunteers
16

Preparer

Firm
Baker Tilly Advisory Group Lp
Address
790 N WATER ST SUITE 2000, MILWAUKEE, WI 53202
Preparer
Shelby Netz CPA
Phone
4147775500
Supplemental Narrative

Additional Explanations

FORM 990, PART V, LINE 6B:

The organization hosted several events during the year that generated sponsorship income. While the organization and its sponsors are aware their contributions are not tax-deductible via discussion, the organization will include an express statement that such contributions are not tax-deductible as charitable contributions going forward.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from income tax on net income from member activities under section 501(c)(6) of the u.s. Internal revenue code. There was no unrelated business income tax liability for the years ended december 31, 2024 and 2023. The accounting standards 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. Examples of tax positions taken include the tax-exempt status of the association's various positions related to potential sources of unrelated business taxable income. The management of the association believes that it has appropriate support for any tax positions taken and as such, does not have any uncertain tax positions that are material to the financial statements.

Raw XML AppendixShowing 400 of 557 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0IN BUILDING AMERICA, THE ASSOCIATED BUILDERS AND CONTRACTORS WILL CONTINUE TO BE A PROMINENT TRADE ASSOCIATION WHICH WILL CHAMPION FREE ENTERPRISE, AND WILL BE A LEADER FOR POSITIVE CHANGE IN THE CONSTRUCTION INDUSTRY.
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IRS990/Desc0THE ASSOCIATED BUILDERS AND CONTRACTORS WILL PROVIDE SUPERIOR PROGRAMS AND SERVICES TO GIVE ITS MEMBERS A COMPETITIVE ADVANTAGE, TO ADD VALUE TO THE INDUSTRY'S CLIENTS, AND TO ENHANCE THE LIVES OF THE INDUSTRY'S EMPLOYEES. BENEFITS WILL INCLUDE, BUT ARE NOT LIMITED TO, WORKERS COMPENSATION INSURANCE, VEHICLE FLEET DISCOUNTS, MANAGEMENT EDUCATION, AND EMPLOYEE APPRENTICESHIP TRAINING. WE ALSO PROVIDE CONSTRUCTION TRADE SPECIFIC NETWORKING OPPORTUNITIES FOR WHICH ARE MEMBERS CAN LEARN FROM ONE ANOTHER AND GROW THEIR BUSINESSES.THE ORGANIZATION PARTNERS WITH THE CONSTRUCTION EDUCATION TRUST, D/B/A SEMCA, TO PROVIDE TRAINING TO BOTH MEMBERS AND NONMEMBERS OF THE ORGANIZATION AND IN THE INDUSTRY.
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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/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CHAPTER ATTORNEY
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16PRESIDENT & CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt17VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18CFO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01971
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingDirectExpensesAmt0133608
IRS990/FundraisingGrossIncomeAmt0149189
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt069000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0109337
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03216178
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt019600
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt019600
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt030675
IRS990/LandBldgEquipBasisNetGrp/BOYAmt06411
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016229
IRS990/LandBldgEquipCostOrOtherBssAmt046904
IRS990/LegalDomicileStateCd0MI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IN BUILDING AMERICA, THE ASSOCIATED BUILDERS AND CONTRACTORS WILL CONTINUE TO BE A PROMINENT TRADE ASSOCIATION WHICH WILL CHAMPION FREE ENTERPRISE, AND WILL BE A LEADER FOR POSITIVE CHANGE IN THE CONSTRUCTION INDUSTRY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0338617
IRS990/NetAssetsOrFundBalancesEOYAmt0657632
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt015581
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt015581
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0338617
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0657632
IRS990/NondeductibleContributionsInd01
IRS990/NondeductibleContriDisclInd00
IRS990/OccupancyGrp/TotalAmt040667
IRS990/OfficeExpensesGrp/TotalAmt0128604
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016667
IRS990/OtherAssetsTotalGrp/EOYAmt048000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt038312
IRS990/OtherExpensesGrp/Desc0SEMCA COST OF INSTRUCTI
IRS990/OtherExpensesGrp/TotalAmt0960534
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt051312
IRS990/OtherSalariesAndWagesGrp/TotalAmt0517131
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt081067
IRS990/PensionPlanContributionsGrp/TotalAmt037414
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0KEITH P LEDBETTER
IRS990/PriorPeriodAdjustmentsAmt080752
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATION - TUITION
IRS990/ProgramServiceRevenueGrp/Desc1EDUCATION - SERVICES
IRS990/ProgramServiceRevenueGrp/Desc2MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc3SEMINARS AND PUBLICATI
IRS990/ProgramServiceRevenueGrp/Desc4OSHA, HEALTH AND SAFET
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01889392
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1540000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2437908
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt334971
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt422500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01889392
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1540000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2437908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt334971
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt422500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0101096
IRS990/PYInvestmentIncomeAmt0110
IRS990/PYOtherExpensesAmt01205597
IRS990/PYOtherRevenueAmt082093
IRS990/PYProgramServiceRevenueAmt02615050
IRS990/PYRevenuesLessExpensesAmt0172617
IRS990/PYSalariesCompEmpBnftPaidAmt01217943
IRS990/PYTotalExpensesAmt02524636
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02697253
IRS990/ReconcilationRevenueExpnssAmt0238263
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0122618
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0122618
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0300014
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0815941
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt016229
IRS990ScheduleD/EquipmentGrp/DepreciationAmt030675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt046904
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03312
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt148000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM INCOME TAX ON NET INCOME FROM MEMBER ACTIVITIES UNDER SECTION 501(C)(6) OF THE U.S. INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. THE ACCOUNTING STANDARDS 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. EXAMPLES OF TAX POSITIONS TAKEN INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION'S VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE MANAGEMENT OF THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016229
IRS990ScheduleD/TotalLiabilityAmt051312
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt0133608
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WILD GAME
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0GOLF OUTING
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt062020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt029950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt057219
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0149189
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt062020
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt029950
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt057219
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0149189
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt015581
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt084649
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt0133608
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt023433
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt025526
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt09
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt069000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TUITION SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt076
IRS990ScheduleI/RecipientTable/CashGrantAmt031600
IRS990ScheduleI/RecipientTable/CashGrantAmt120000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501(C)(6)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CONTRIBUTION TO STUDENT SCHOLARSHIPS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1GENERAL CONTRIBUTION TO FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0ABC SEMI BUILD THE FUTURE FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1ABC MICHIGAN CORPORATE ACTION FUND
IRS990ScheduleI/RecipientTable/RecipientEIN0844320605
IRS990ScheduleI/RecipientTable/RecipientEIN1381803328
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt031800 SHERMAN AVE
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1123 W ALLEGAN STREET STE 780
IRS990ScheduleI/RecipientTable/USAddress/CityNm0MADISON HEIGHTS
IRS990ScheduleI/RecipientTable/USAddress/CityNm1LANSING
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MI
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MI
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd048071
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd148933
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0THE FUNDS GIVEN TO ENTITIES BY THE ORGANIZATION ARE MONITORED BY THE PRESIDENT AND COMPTROLLER OR CHAIRMAN OF THE BOARD. THE SCHOLARSHIPS ARE GIVEN IN THE FORM OF TUITION DISCOUNTS/DEFERRALS AND ARE GIVEN FOR STUDENT HARDSHIP OR OTHER CRITERIA DETERMINED BY THE CEO AND VP. THOSE FUNDS GO TO REDUCE THE INVOICED TUITION EXCLUSIVELY.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0189150
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount043000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00

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