2024-07-09T13:50:59-05:00 2023-12-31 382157642 MANER COSTERISAN PC 2425 E GRAND RIVER SUITE 1 LANSING MI 489123291 990 2023-01-01 383235069 COMMERCIAL BOARD OF REALTORS INC COMM 8106030676 64 N KELLOGG RD HOWELL MI 48843 NANCY ALLEN CEO 8106030676 2024-07-03 1 NANCY ALLEN 999009999 1 BRANDY L MIKULA CPA P00645694 5173237500 2024-07-02 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z NANCY ALLEN 64 N KELLOGG RD HOWELL MI 48843 633816 0 X WWW.CPIX.NET X 1993 MI TO PROVIDE LEADERSHIP, SERVICES, EDUCATION, AND PROFESSIONAL STANDARDS TO PRACTITIONERS IN MICHIGAN. 14 14 5 14 0 0 0 0 521020 560978 4585 10869 235 1425 525840 573272 0 0 0 0 246073 243912 0 0 0 359658 346164 605731 590076 -79891 -16804 478338 485013 50760 62595 427578 422418 THE COMMERCIAL BOARD OF REALTORS IS THE COMMERCIAL OVERLAY BOARD WHICH PROVIDES LEADERSHIP, SERVICES, EDUCATION, AND PROFESSIONAL STANDARDS TO COMMERCIAL REAL ESTATE PRACTITIONERS IN MICHIGAN. 0 0 INTERNET BASED MICHIGAN COMMERCIAL PROPERTY LISTING AND INFORMATION EXCHANGE SERVICES PROVIDED TO THE PUBLIC AND COMMERCIAL REAL ESTATE BROKERS. PROVIDED ON DEMAND VIDEO COURSES TO MEMBERS TO MAINTAIN THEIR PROFESSIONAL LICENSES IN 2023. 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 5 1 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X NANCY ALLEN 8106030676 64 N KELLOGG RD HOWELL MI 48843 NANCY ALLEN CEO 40.00 X 103315 0 0 TERRY BIXLER BOARD MEMBER 1.00 X 0 0 0 EVA CANTARELLA BOARD MEMBER 1.00 X 0 0 0 DAN DUGGAN BOARD MEMBER 1.00 X 0 0 0 TONY JABLONSKI BOARD MEMBER 1.00 X 0 0 0 GREGG NATHANSON BOARD MEMBER 1.00 X 0 0 0 LARRY HARWOOD BOARD MEMBER 1.00 X 0 0 0 CINDY IMMONEN BOARD MEMBER 1.00 X 0 0 0 GENAL PRATT BOARD MEMBER 1.00 X 0 0 0 NICOLE WHITEHEAD BOARD MEMBER 1.00 X 0 0 0 ELLEN MAHONEY BOARD MEMBER 1.00 X 0 0 0 DAN MORROW TREASURER 2.00 X X 0 0 0 KYLE NELSON VICE PRESIDENT 2.00 X X 0 0 0 JEFF TREPECK PRESIDENT 2.00 X X 0 0 0 KEVIN JAPPAYA PAST PRESIDENT 2.00 X X 0 0 0 103315 0 0 1 0 0 0 0 CPIX INCOME 900099 398632 398632 MEMBERSHIP DUES 900099 86227 86227 IRED INCOME 900099 39380 39380 ADMINISTRATIVE INCOME 900099 27500 27500 EDUCATIONAL SEMINARS 611430 9239 9239 560978 10426 10426 60987 60544 443 443 443 MISCELLANEOUS REVENUE 900099 1425 1425 1425 573272 562403 0 10869 103315 122544 18053 7765 1611 4152 4205 1575 5195 199 9331 4283 956 MEMBER SERVICES 291220 BANK CHARGES 12899 EQUIPMENT MAINTENANCE 2743 MISCELLANEOUS EXPENSE 30 590076 315960 312373 124666 139598 1750 0 0 0 0 37712 31292 478338 485013 4966 45996 57629 1070 3694 0 50760 62595 X 427578 422418 427578 422418 478338 485013 -16804 11644 0 X 1 X 0 1 0 0 1 X 0 SECURITY DEPOSIT - RENT 31292 31292 X PART IV, LINE 2B: WITHHOLDING AGENT FOR MEMBER DUES COLLECTED AND PAYABLE TO NATIONAL AND STATE ORGANIZATIONS. PART X, LINE 2: IN THE PREPARATION OF TAX RETURNS, TAX POSITIONS ARE TAKEN BASED ON INTERPRETATION OF FEDERAL, STATE AND LOCAL INCOME TAX LAWS. MANAGEMENT PERIODICALLY REVIEWS AND EVALUATES THE STATUS OF UNCERTAIN TAX POSITIONS AND MAKES ESTIMATES OF AMOUNTS, INCLUDING INTEREST AND PENALTIES, ULTIMATELY DUE OR OWED. NO AMOUNTS HAVE BEEN IDENTIFIED, OR RECORDED, AS UNCERTAIN TAX POSITIONS. FEDERAL, STATE, AND LOCAL TAX RETURNS GENERALLY REMAIN OPEN FOR EXAMINATION BY THE VARIOUS TAXING AUTHORITIES FOR A PERIOD OF THREE TO FOUR YEARS. FORM 990, PART VI, SECTION A, LINE 7A OFFICERS AND MEMBERS OF THE BOARD OF DIRECTORS ARE ELECTED ANNUALLY BY THE ORGANIZATION'S MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B BOARD OF OFFICERS REVIEW A PRELIMINARY DRAFT OF THE FORM 990. QUESTIONS AND EDITS ARE REFERRED BACK TO THE TAX RETURN PREPARER. ONCE ALL QUESTIONS ARE ANSWERED AND ALL EDITS WERE MADE, THE BOARD OF OFFICERS APPROVES THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR AND COMMITTEE PERSON IS REQUIRED TO DISCLOSE POSSIBLE CONFLICTS OF INTEREST TO THE BOARD OF DIRECTORS AT THE BEGINNING OF EVERY YEAR AND ANY POSSIBLE CONFLICTS THAT MAY ARISE DURING THE YEAR AT THE NEXT BOARD OF DIRECTORS MEETING. THE BOARD OF DIRECTORS HAS SOLE RESPONSIBILITY FOR DETERMINING WHETHER SUCH INTERESTS CONSTITUTE A CONFLICT, AND IF SO, WHAT THE REMEDY WILL BE. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT (WITH CONSULTATION OF THE PRESIDENT-ELECT AND TREASURER) ANNUALLY REVIEWS THE PERFORMANCE AND DETERMINES THE SALARY OF THE EXECUTIVE OFFICER; IT IS THEN APPROVED BY THE BOARD OF DIRECTORS. THE OFFICERS AND BOARD MEMBERS ALL WORK IN THE COMMERCIAL REAL ESTATE BUSINESS IN MICHIGAN AND ARE VERY KNOWLEDGEABLE OF EXECUTIVE REQUIREMENTS AND EXPERTISE. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS AVAILABLE UPON REQUEST.