2024-11-05T17:19:34-05:00 2023-12-31 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2023-01-01 610956104 BUILDERS ASSOCIATION OF BOWLING GREEN KY INC BUIL 2707813375 859 LOVERS LANE BOWLING GREEN KY 421037903 ANITA NAPIER EXECUTIVE OFFICER 2707813375 2024-10-13 true false JERRY W SHELTON P01332985 2708429620 2024-11-05 2023 2024-10-15 13:58:12Z BUILDERS ASSOCIATION OF SOUTH CENTR GABE WEAVER 418690 false X BUILDERSASSOCIATIONOFBOWLINGGREEN.COM X 1983 KY TO PROMOTE THE BUILDING INDUSTRY 21 21 3 49 0 0 358484 391103 937 522 13916 16447 373337 408072 0 0 138996 141415 0 0 249567 262140 388563 403555 -15226 4517 396194 397370 50697 48934 345497 348436 X TO PROMOTE THE BUILDING INDUSTRY false false PARADE OF HOMES-EXHIBIT OF LATEST TRENDS AND BUILDING IDEAS FOR HOMES AVAILABLE TO PROMOTE THE BUILDING INDUSTRY TO THE PUBLIC. BANQUETS TO PROVIDE MEMBERS A FORUM TO EXCHANGE AND DISCUSS BUILDING ISSUES. HOME & GARDEN SHOW - PROMOTION OF PRODUCTS & SERVICES AVAILABLE TO BUILDERS. PROJECT HOMES - EXHIBITION OF NEW BUILDING IDEAS, MEMBERSHIP CONTESTS, SOCIAL- ENCOURAGE NEW MEMBERS, SCHOLARSHIP, DONATIONS false false false true false false false false false true false false false false true false false false false false false false false true false false false false false false false false false false false false false false false false true true false false true 3 0 3 true false false false false true true false false false X 21 21 false false false false true true false true true false false false false false false true false false KY X ANITA NAPIER 2707813375 859 LOVERS LANE BOWLING GREEN KY 42103 ANITA NAPIER EXECUTIVE OF 40.00 X 56850 0 17880 TODD ALCOTT DIRECTOR 1.00 X 0 0 0 JOHNSTON BOYD PAST PRESIDE 1.00 X X 0 0 0 DAVID COATES DIRECTOR 1.00 X 0 0 0 JAMES COOK DIRECTOR 1.00 X 0 0 0 SCOTT DUVALL DIRECTOR 1.00 X 0 0 0 TOM GOODWORTH DIRECTOR 1.00 X 0 0 0 BARRETT HAMMER DIRECTOR 1.00 X 0 0 0 CORY HENON DIRECTOR 1.00 X 0 0 0 DOC KAELIN DIRECTOR 1.00 X 0 0 0 KYLE KIRBY DIRECTOR 1.00 X 0 0 0 REX MCWHORTER DIRECTOR 1.00 X 0 0 0 BRIAN MILLER DIRECTOR 1.00 X 0 0 0 TODD MOORE DIRECTOR 1.00 X 0 0 0 DIGBY PALMER DIRECTOR 1.00 X 0 0 0 JEFF PEEPLES SEC./TREASUR 1.00 X X 0 0 0 TRAPPER PENDLETON DIRECTOR 1.00 X 0 0 0 CODY POSTON 1ST VICE PRE 1.00 X X 0 0 0 DAVID SOWDERS DIRECTOR 1.00 X 0 0 0 TONY SWIFT 2ND VICE PRE 1.00 X X 0 0 0 GABE WEAVER PRESIDENT 1.00 X 0 0 0 LISA WHITNEY DIRECTOR 1.00 X 0 0 0 56850 17880 false false false MEMBER DUES & FEES 153522 153522 HOME EXPO 99582 99582 PARADE OF HOMES 74828 74828 OTHER EXEMPT ACTIVITIES 39436 39436 BANQUET DINNERS & MEALS 23735 23735 391103 522 522 27065 10618 16447 16447 408072 391103 16969 X 74730 51682 6454 8549 7725 5259 274 3404 NATIONAL DUES 83400 HOME EXPO 52928 PARADE OF HOMES 30992 BANQUETS 16204 61954 403555 0 0 0 184378 190013 130785 131307 5000 5000 287293 216769 73928 70524 2103 526 396194 397370 4263 3029 46434 45905 50697 48934 X 345497 348436 345497 348436 396194 397370 X 4517 -1578 X true X false true false false true false 32500 32500 172472 134448 38024 82321 82321 70524 X SCHEDULE D, PAGE 3, PART X THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN MADE IN THESE FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2023 AND 2022. THE ASSOCIATION'S POLICY ON INCOME STATEMENT CLASSIFICATION OF INTEREST RECOGNIZED IN ACCORDANCE WITH PARAGRAPH 740-10-25-56 IN THE FINANCIAL STATEMENTS WILL BE INTEREST EXPENSE, AND PENALTIES RECOGNIZED IN ACCORDANCE WITH PARAGRAPH 740-10-25-57 IN THE FINANCIAL STATEMENTS WILL BE IN ANOTHER EXPENSE CLASSIFICATION. GOLF TOURNAMENT 27065 27065 10618 27065 27065 10618 10618 16447 FORM 990, PAGE 2, PART III, LINE 4D PROJECT HOMES - EXHIBITION OF NEW BUILDING IDEAS, MEMBERSHIP CONTESTS, SOCIAL- ENCOURAGE NEW MEMBERS, SCHOLARSHIP, DONATIONS FORM 990, PART VI QUESTION 13 - WHILE THE ASSOCIATION HAS NO WRITTEN WHISTLEBLOWER POLICY, MEMBERS ARE FREE TO VOICE THEIR CONCERNS TO ANY OF THE BOARD MEMBERS WHO ARE READILY AVAILABLE THROUGHOUT THE YEAR. QUESTION 14 - THE ASSOCIATION DOESN'T HAVE A WRITTEN POLICY REGARDING DOCUMENT RETENTION AND DESTRUCTION, HOWEVER IT HAS BEEN THEIR POLICY TO RETAIN ALL SIGNIFICANTLY IMPORTANT DOCUMENTATION. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS OF DIFFERENT CLASSES. THE DIFFERENT CLASSES OF MEMBERSHIP INCLUDE ASSOCIATE AND REGISTERED BUILDER MEMBERS. FORM 990, PAGE 6, PART VI, LINE 7A THE BOARD IS ELECTED BY THE MEMBERSHIP IN NOVEMBER OF EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 11B WHILE A COPY OF THE ORGANIZATION'S RETURN IS NOT PRESENTED TO THE BOARD BEFORE FILING, THE BOARD DOES RECEIVE A COPY OF THE ORGANIZATION'S ANNUAL FINANCIAL STATEMENTS AFTER THE ANNUAL COMPILATION HAS BEEN COMPLETED. THE 990 IS PREPARED USING THESE FINANCIAL STATEMENTS AFTER THE BOARD HAS REVIEWED THEM. FORM 990, PAGE 6, PART VI, LINE 15A THE EXECUTIVE OFFICER'S PAY IS SET BY THE EXECUTIVE COMMITTEE AND APPROVED AS PART OF THE BUDGET PROCESS. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICTS OF INTEREST, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E INSURANCE 0 8,515 0 GROUNDS MOWING/MAINT 0 8,057 0 BUILDING REPAIRS 0 7,902 0 TELEPHONE 0 6,157 0 SOFTWARE RENEWALS 0 5,689 0 PROPERTY TAXES 0 5,488 0 UTILITIES 0 5,242 0 OFFICE EXPENSES 0 4,778 0 REGISTERED BLDR PROGRAM 3,782 0 0 EQUIP REPAIRS/MAINTENANCE 0 3,144 0 ADVERTISING 0 1,740 0 CONTINUING EDUCATION 0 412 0 DUES & FEES 0 400 0 MEMBERSHIP COMMITTEE 355 0 0 MISCELLANEOUS 0 264 0 BOARD MEETING MEALS 0 29 0 TOTAL 4,137 57,817 0 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -1,578 859 LOVERS LANE BOWLING GREEN KY 421037903 260260830 KY 501C3 10 KY INC true false false false false false false false false false false false false false false false false false true false SCHEDULE R TRANSACTIONS WITH THE CONTROLLED ENTITY DURING 2022 DID NOT EXCEED 50,000, NOR DID THE FILING ORGANIZATION RECEIVE OR ACCRUE ANY INTEREST, ANNUITIES, ROYALTIES, OR RENT, REGARDLESS OF AMOUNT, DURING THE TAX YEAR.