Liabilities / Assets
21st percentile
Higher debt load relative to assets than 21% of similar nonprofits.
Farm Equipment Manufacturers Assoc
EIN 43-0712976 • 501(c)6 • Saint Louis, MO
Profile
The association shall provide industry leadership to enhance business opportunities and profitability to the membership by providing a forum for marketing shortline equipment through networking, communications, and technology, and a forum for purchasing materials and services required by the members.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.05x
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
18th percentile
Higher net margin than 18% of similar nonprofits.
Top Officer Pay
13th percentile
Higher top officer pay than 13% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Up$5,583,356
Up $256,135 (+4.8%) from 2024
Liabilities
Up$277,530
Up $48,981 (+21%) from 2024
Net Assets
Up$5,305,826
Up $207,154 (+4.1%) from 2024
Revenue
Up$1,105,408
Up $45,808 (+4.3%) from 2024
Expenses
Up$1,165,421
Up $110,102 (+10%) from 2024
Net Income
Down-$60,013
Down $64,294 (-1502%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $5,583,356
- Liabilities
- $277,530
- Net assets
- $5,305,826
- Revenue
- $1,105,408
- Expenses
- $1,165,421
- Net income
- -$60,013
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Sep 1, 2024 to Aug 31, 2025
- Signed
- Feb 3, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $1,105,408
Mission and Program Overview
Mission
The association shall provide industry leadership to enhance business opportunities and profitability to the membership by providing a forum for marketing shortline equipment through networking, communications, and technology, and a forum for purchasing materials and services required by the members.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,054,244 | $3,431,884 | ▲ $377,640 |
| Savings and Temporary Cash Investments | $2,036,172 | $1,773,694 | ▼ $262,478 |
| Cash and Non-Interest-Bearing Accounts | $64,365 | $155,535 | ▲ $91,170 |
| Prepaid Expenses and Deferred Charges | $45,557 | $101,978 | ▲ $56,421 |
| Accounts Receivable | $68,621 | $69,288 | ▲ $667 |
| Land, Buildings, and Equipment, Net | $44,374 | $37,687 | ▼ $6,687 |
| Inventories for Sale or Use | $2,697 | $2,338 | ▼ $359 |
| Investments Other Securities | $100 | $100 | → $0 |
| Total Assets | $5,327,221 | $5,583,356 | ▲ $256,135 |
| Other Assets Total | $11,091 | $10,852 | ▼ $239 |
| Liabilities | |||
| Deferred Revenue | $188,590 | $243,858 | ▲ $55,268 |
| Accounts Payable and Accrued Expenses | $35,686 | $30,076 | ▼ $5,610 |
| Other Liabilities | $4,273 | $3,596 | ▼ $677 |
| Total Liabilities | $228,549 | $277,530 | ▲ $48,981 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,673,672 | $4,880,826 | ▲ $207,154 |
| Net Assets With Donor Restrictions | $425,000 | $425,000 | → $0 |
| Total Net Assets Fund Balance | $5,098,672 | $5,305,826 | ▲ $207,154 |
| Total Liabilities and Net Assets / Fund Balance | $5,327,221 | $5,583,356 | ▲ $256,135 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $37,687 | $60,022 | $97,709 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Marc Ivey | President |
| Clair Ellis | Director |
| Cor Lodder | Director |
| David Hellsbusch | Director |
| Glendon Kuhns | Director |
| James Shurts | Director |
| Jeff Daniel | Director |
| Joe Sampson | Director |
| Kat Coombes | Director |
| Paul Link | Director |
| Roger Murdock | Director |
| Scott Eisenmenger | 2nd Vice Pre |
| Randy Reinke | Ex-officio |
| Phil Landoll | Secretary |
| Tim Burenga | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $300
- Program Service Revenue
- $829,973
- Investment Income
- $230,915
- Other Revenue
- $44,220
- All Other Contributions
- $300
- Change in Net Assets
- $-60,013
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,105,408
- Revenue Not Reported on Form 990
- $270,008
- Total Revenue per Audited Statements
- $1,375,416
- Total Revenue per Form 990
- $1,105,408
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $680,353 |
| Salaries, Compensation, and Employee Benefits | $485,068 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | $320,675 | $115,685 | - | $436,360 |
| Other Salaries and Wages | - | $386,198 | - | $386,198 |
| Office Expenses | $33,831 | $28,255 | - | $62,086 |
| Other Employee Benefits | - | $56,198 | - | $56,198 |
| All Other Expenses | - | $55,683 | - | $55,683 |
| Occupancy | - | $32,124 | - | $32,124 |
| Payroll Taxes | - | $28,640 | - | $28,640 |
| Advertising | - | $24,452 | - | $24,452 |
| Pension Plan Contributions | - | $14,032 | - | $14,032 |
| Other Expenses | - | $9,797 | - | $9,797 |
| Depreciation Depletion | $6,930 | $69 | - | $6,999 |
| Travel | - | $6,938 | - | $6,938 |
| Total Functional Expenses | $361,436 | $803,985 | $0 | $1,165,421 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,168,262 |
| Expenses per Audited Statements | $1,165,421 |
| Total Expenses per Form 990 | $1,165,421 |
| Expenses Not Reported on Form 990 | $2,841 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Cafeteria Plan Payable | $2,854 |
| City Withholding Payable | $742 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Page 6, Part VI, Line 7A
“The board of directors are elected by the regular members of the association.”
Form 990, Page 6, Part VI, Line 7B
“In exceptional situations where the board of directors by majority vote deems it necessary to the regular membership to extend the term of a director and/or officer, such action shall require confirmation by a two-thirds (2/3) "yea" vote by the regular membership at the annual business session.”
Form 990, Page 6, Part VI, Line 11B
“The organization's form 990 is prepared by the accounting firm which conducts the audit for the association. The form 990 is sent to the executive vp for review and then forwarded to the board of directors, not less than 10-days prior to filing.”
Form 990, Page 6, Part VI, Line 12C
“The association requires each new director to sign our conflict of interest policy when they join the board of directors. The policy is printed along with other policies and placed just after the agenda in our meeting books. Board members are reminded by the chair to keep the policy in mind as new business is brought before the board.”
Form 990, Page 6, Part VI, Line 15A
“Executive committee reviews the executive vice president's salary on an annual basis, set coming year's compensation level and reports to the board for final approval. These actions are documented in a corporate resolution approved annually by the board of directors.”
Form 990, Page 6, Part VI, Line 15B
“Executive committee reviews staff salaries and sets the current year's percentage increase on an annual basis. These actions are documented in the executive committee meeting minutes and reported to the board prior to approval of annual budget. Officer's receive no compensation and only limited reimbursement of some direct expenses.”
Form 990, Page 6, Part VI, Line 19
“Copies of the organizations's governing documents, financial statements and tax returns are provided upon request.”
Filing and Contact Details
Filer
- Filer Name
- Farm Equipment Manufacturers Assoc
- EIN
- 43-0712976
- Phone
- 3148782304
- Address
- 1000 EXECUTIVE PARKWAY DR STE 100, SAINT LOUIS, MO 63141-6369
Signing Officer
- Name
- Tim Burenga
- Title
- Treasurer
- Phone
- 3148782304
- Signed
- 2026-02-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Tim Burenga
- Formed
- 1956
- Legal Domicile
- Mo
- Voting Board Members
- 15
- Independent Board Members
- 15
- Employees
- 6
Preparer
- Firm
- Wolff & Taylor Pc
- Address
- 222 S CENTRAL AVE STE 402, SAINT LOUIS, MO 63105
- Preparer
- David P Webb
- Phone
- 3147273700
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The association shall provide industry leadership to enhance business opportunities and profitability to the membership by providing a forum for marketing shortline equipment through networking, communications, and technology, and a forum for purchasing materials and services required by the members.”
Form 990, Part XI, Line 9
“Book/tax depreciation differences -2,841”
Financial Statement Notes
Schedule D, Page 4, Part XII, Line 2D
“Book / tax depreciation difference 2,841”
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| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3431884 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 60022 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 44374 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 37687 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 97709 |
| IRS990/LegalDomicileStateCd | 0 | MO |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE ASSOCIATION SHALL PROVIDE INDUSTRY LEADERSHIP TO ENHANCE BUSINESS OPPORTUNITIES AND PROFITABILITY TO THE MEMBERSHIP BY PROVIDING A FORUM FOR MARKETING SHORTLINE EQUIPMENT THROUGH NETWORKING, COMMUNICATIONS, AND TECHNOLOGY, AND A FORUM FOR PURCHASING MATERIALS AND SERVICES REQUIRED BY THE MEMBERS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5098672 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5305826 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 62441 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 62441 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 270008 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4673672 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 4880826 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 32124 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 32124 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 28255 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 33831 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 62086 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 11091 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 10852 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -2841 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 56198 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 56198 |
| IRS990/OtherExpensesGrp/Desc | 0 | CREDIT CARD DISCOUNT FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | AUDIT |
| IRS990/OtherExpensesGrp/Desc | 2 | BILL TRACKING |
| IRS990/OtherExpensesGrp/Desc | 3 | STAFF TRAVEL-GENERAL |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 17539 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 16375 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 12000 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 3 | 9797 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 17539 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 16375 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 12000 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 9797 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 4273 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3596 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | SERVICE CORP-REIMBURSED EXP |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | DECAL SALES |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | DISCOUNTS TAKEN |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 43233 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 800 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 187 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 43233 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 800 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 187 |
| IRS990/OtherRevenueTotalAmt | 0 | 44220 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 386198 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 386198 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 28640 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 28640 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 14032 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 14032 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 45557 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 101978 |
| IRS990/PrincipalOfficerNm | 0 | TIM BURENGA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REGULAR MEMBER DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | REGISTRATIONS - EXEC-FALL |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | REGISTRATIONS - EXEC SPRING |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | SUPPLIER ASSOCIATE DUES |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | ADVERTISING REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 259150 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 141266 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 109557 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 93828 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 65460 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 259150 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 141266 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 109557 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 93828 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 65460 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 175497 |
| IRS990/PYOtherExpensesAmt | 0 | 566555 |
| IRS990/PYOtherRevenueAmt | 0 | 78240 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 805863 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 4281 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 488764 |
| IRS990/PYTotalExpensesAmt | 0 | 1055319 |
| IRS990/PYTotalRevenueAmt | 0 | 1059600 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -60013 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2036172 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1773694 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2841 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1165421 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 270008 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2841 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 37687 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 60022 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 97709 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2854 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 742 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAFETERIA PLAN PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CITY WITHHOLDING PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 270008 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1105408 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BOOK / TAX DEPRECIATION DIFFERENCE 2,841 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 37687 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1165421 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3596 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1105408 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1375416 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1168262 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION SHALL PROVIDE INDUSTRY LEADERSHIP TO ENHANCE BUSINESS OPPORTUNITIES AND PROFITABILITY TO THE MEMBERSHIP BY PROVIDING A FORUM FOR MARKETING SHORTLINE EQUIPMENT THROUGH NETWORKING, COMMUNICATIONS, AND TECHNOLOGY, AND A FORUM FOR PURCHASING MATERIALS AND SERVICES REQUIRED BY THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BOARD OF DIRECTORS ARE ELECTED BY THE REGULAR MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | IN EXCEPTIONAL SITUATIONS WHERE THE BOARD OF DIRECTORS BY MAJORITY VOTE DEEMS IT NECESSARY TO THE REGULAR MEMBERSHIP TO EXTEND THE TERM OF A DIRECTOR AND/OR OFFICER, SUCH ACTION SHALL REQUIRE CONFIRMATION BY A TWO-THIRDS (2/3) "YEA" VOTE BY THE REGULAR MEMBERSHIP AT THE ANNUAL BUSINESS SESSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S FORM 990 IS PREPARED BY THE ACCOUNTING FIRM WHICH CONDUCTS THE AUDIT FOR THE ASSOCIATION. THE FORM 990 IS SENT TO THE EXECUTIVE VP FOR REVIEW AND THEN FORWARDED TO THE BOARD OF DIRECTORS, NOT LESS THAN 10-DAYS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION REQUIRES EACH NEW DIRECTOR TO SIGN OUR CONFLICT OF INTEREST POLICY WHEN THEY JOIN THE BOARD OF DIRECTORS. THE POLICY IS PRINTED ALONG WITH OTHER POLICIES AND PLACED JUST AFTER THE AGENDA IN OUR MEETING BOOKS. BOARD MEMBERS ARE REMINDED BY THE CHAIR TO KEEP THE POLICY IN MIND AS NEW BUSINESS IS BROUGHT BEFORE THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | EXECUTIVE COMMITTEE REVIEWS THE EXECUTIVE VICE PRESIDENT'S SALARY ON AN ANNUAL BASIS, SET COMING YEAR'S COMPENSATION LEVEL AND REPORTS TO THE BOARD FOR FINAL APPROVAL. THESE ACTIONS ARE DOCUMENTED IN A CORPORATE RESOLUTION APPROVED ANNUALLY BY THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | EXECUTIVE COMMITTEE REVIEWS STAFF SALARIES AND SETS THE CURRENT YEAR'S PERCENTAGE INCREASE ON AN ANNUAL BASIS. THESE ACTIONS ARE DOCUMENTED IN THE EXECUTIVE COMMITTEE MEETING MINUTES AND REPORTED TO THE BOARD PRIOR TO APPROVAL OF ANNUAL BUDGET. OFFICER'S RECEIVE NO COMPENSATION AND ONLY LIMITED REIMBURSEMENT OF SOME DIRECT EXPENSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | COPIES OF THE ORGANIZATIONS'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND TAX RETURNS ARE PROVIDED UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOOK/TAX DEPRECIATION DIFFERENCES -2,841 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 431702880 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C CORP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | MO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | INSURANCE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | FEMA SERVICES CORPORATION INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 44017 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 64607 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 1000 EXECUTIVE PARKWAY STE 100 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | SAINT LOUIS |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | MO |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 631416369 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | true |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | true |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 40000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 22680 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 2 | 127014 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | VALUE OF CASH TRANSFERED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | VALUE OF CASH TRANSFERED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 2 | VALUE OF CASH TRANSFERED |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | FEMA SERVICES CORPORATION INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | FEMA SERVICES CORPORATION INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 2 | FEMA SERVICES CORPORATION INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | F |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | L |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 2 | Q |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | true |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
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