2024-11-06T15:00:19-06:00 2023-12-31 341310124 REA & ASSOCIATES INC 5775 PERIMETER DRIVE SUITE 200 DUBLIN OH 430173224 990 2023-01-01 314366381 BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO BUIL 6148910575 445 HUTCHINSON AVE COLUMBUS OH 43235 JONATHAN MELCHI EXECUTIVE DIRECTOR 6148910575 2024-11-06 1 1 M KATHERINE BROWN CPA P01439473 6148898725 2023 2024-10-15 13:58:12Z JONATHAN MELCHI 445 HUTCHINSON AVE COLUMBUS OH 43235 1027029 0 X WWW.BIAHOMEBUILDERS.COM X 1951 OH SPONSOR EDUCATIONAL PROGRAMS AND SPECIAL ACTIVITIES RELATING TO THE CONSTRUCTION INDUSTRY. 17 17 7 100 7056 0 20660 34749 1018516 929149 29050 -36142 17070 -5156 1085296 922600 0 0 0 0 467147 508648 0 0 0 540553 525570 1007700 1034218 77596 -111618 1635911 2128235 278339 880908 1357572 1247327 X SEE SCHEDULE O 0 0 PARADE OF HOMES - THE BUILDING INDUSTRY ASSOCIATION PARADE OF HOMES WAS STARTED IN 1951 AS A WAY TO INTRODUCE NEW HOMEBUILDING, INTERIOR DESIGN AND LANDSCAPING OPTIONS TO CONSUMERS. THIS PROGRAM IS BIA'S ANNUAL SUMMER EVENT EXHIBITING THE LATEST TRENDS AND PRODUCTS IN HOME BUILDING AND INTERIOR DESIGN AND SHOWCASES LOCAL BUILDERS' HOMES. CONDOQUEST - CONDOQUEST IS A FREE SCATTERED SITE SHOW THAT FEATURES CONDOMINIUMS, PATIO HOMES, AND TOWNHOMES AS WELL AS MID-RISE AND HIGH-RISE CONDOMINIUM PROJECTS THROUGHOUT CENTRAL OHIO. THIS PROGRAM ALLOWS CONSUMERS TO EXPERIENCE AND LEARN MORE ABOUT THE TRENDS AND WHAT BUILDERS CAN OFFER IN TERMS OF CONDOMINIUMS IN CENTRAL OHIO. NETWORKING NIGHT - NETWORKING NIGHT IS THE BUILDING INDUSTRY ASSOCIATIONS ANNUAL BUILDING INDUSTRY ASSOCIATION TRADE SHOW FOR BIA MEMBERS THAT BRINGS BIA MEMBERS TOGETHER TO NETWORK, LEARN WHAT DIFFERENT MEMBERS OFFER, AND TO ALLOW MEMBERS TO PROMOTE THEIR PRODUCTS AND SERVICES TO EACH OTHER. THE BUILDING INDUSTRY ASSOCIATION OFFERS A VARIETY OF OTHER PROGRAMS TO PROMOTE AND ADVANCE THE BUILDING INDUSTRY. THESE PROGRAMS INCLUDE A VARIETY OF EDUCATIONAL SEMINARS FOR MEMBERS, THE BUILDER INSIDER, WHICH PROMOTES AREA BUILDERS, LISTING MEMBERS EACH TIME THEY RENEW THEIR MEMBERSHIP. IT IS PUBLISHED 7 TIMES PER YEAR (BI MONTHLY WITH AN EXTRA ISSUE TO COVER THE PARADE OF HOMES) AND CONTAINS ARTICLES RELATING TO THE RESIDENTIAL CONSTRUCTION INDUSTRY. 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 7 1 1 1 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X JONATHAN MELCHI 6148910575 445 HUTCHINSON AVE COLUMBUS OH 43235 JOSH BARKAN PRESIDENT 1.00 X X 0 0 0 TROY FRITZ SR. VICE PRESIDENT 1.00 X X 0 0 0 JONATHAN WILCOX BUILDER VICE PRESIDENT 1.00 X X 0 0 0 JANE ARTHUR ROSLOVIC IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 MARK ROBINSON ASSOCIATE VICE PRESIDENT 1.00 X X 0 0 0 TODD LIPSCHUTZ TREASURER 1.00 X 0 0 0 JOE THOMAS SECRETARY 1.00 X 0 0 0 LEAH EVANS TRUSTEE 1.00 X 0 0 0 TOM HART TRUSTEE 1.00 X 0 0 0 JIM MARCERO TRUSTEE 1.00 X 0 0 0 CHRISTIE MILLER TRUSTEE 1.00 X 0 0 0 JEFF MEMMER TRUSTEE 1.00 X 0 0 0 JEFF MILLER TRUSTEE 1.00 X 0 0 0 NANETTE PIFSTER TRUSTEE 1.00 X 0 0 0 MIKE REEVES TRUSTEE 1.00 X 0 0 0 ERIN URITUS TRUSTEE 1.00 X 0 0 0 KELLY WOODS TRUSTEE 1.00 X 0 0 0 JONATHAN MELCHI EXECUTIVE DIRECTOR 40.00 5.00 X 172500 0 16606 172500 0 16606 1 0 1 0 0 20599 14150 34749 MEMBERSHIP 900099 396564 396564 PARADE OF HOMES 900099 186982 186982 BIG NIGHT 900099 84967 84967 MISCELLANEOUS 900099 9669 9669 250967 218476 7056 25435 929149 26153 26153 62295 -62295 -62295 -62295 36978 20599 42134 -5156 -5156 922600 896658 7056 -15863 189106 224833 15276 33307 46126 33366 37300 5343 418 10587 25804 124574 8204 7063 LEGISLATIVE EXPENSE 91372 BIG NIGHT 77326 PARADE OF HOMES 37112 MISC PROGRAM 18844 48257 1034218 415047 305397 44193 51902 17110 12765 86270 54432 31838 31838 1014518 1172684 113205 553649 1635911 2128235 2095 62807 276244 299552 0 518549 278339 880908 X 1261081 1150836 96491 96491 1357572 1247327 1635911 2128235 -111618 173321 -7598 -164350 0 X X 1 X 0 1 0 BIA BUILDING PAC OF CENTRAL OHIO 445 HUTCHINSON AVE STE 280 COLUMBUS OH 43235 311282238 0 -33509 14150 0 -19359 -23169 20660 31000 -33509 13283 200 36652 -23169 25043 1200 12960 13283 31830 14900 21687 25043 0 0 86270 54432 31838 31838 RIGHT OF USE ASSET 553649 553649 LT LEASE LIABILITY 518549 518549 X PART V, LINE 4: THE BUILDING INDUSTRY ASSOCIATION'S PUBLIC POLICY FUND PROVIDES A FINANCIAL MECHANISM FOR THE RESEARCH, DEVELOPMENT AND IMPLEMENTATION OF BIA'S SUPPORT OR OPPOSITION TO PUBLIC POLICY AND LEGAL ISSUES THAT AFFECT THE ABILITY OF ALL BIA MEMBERS TO PROFITABLY PARTICIPATE IN THE RESIDENTIAL CONSTRUCTIONS INDUSTRY. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES REQUIRE THE ASSOCIATION TO EVALUATE THE LEVEL OF UNCERTAINTY RELATED TO WHETHER TAX POSITIONS TAKEN WILL BE SUSTAINED UPON EXAMINATION. ANY POSITIONS TAKEN THAT DO NOT MEET THE MORE-LIKELY-THAN-NOT THRESHOLD MUST BE QUANTIFIED AND RECORDED AS A LIABILITY FOR UNRECOGNIZED TAX BENEFITS IN THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION ALONG WITH ANY ASSOCIATED INTEREST AND PENALTIES THAT WOULD BE PAYABLE TO THE TAXING AUTHORITIES UPON EXAMINATION. MANAGEMENT BELIEVES THAT NONE OF THE TAX POSITIONS TAKEN WOULD MATERIALLY IMPACT THE FINANCIAL STATEMENTS AND NO SUCH LIABILITIES HAVE BEEN RECORDED. THE ASSOCIATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME. THERE WAS NO TAX ON UNRELATED BUSINESS INCOME DUE FOR THE YEARS ENDED DECEMBER 31, 2022 OR 2023. GOLF OUTING 57577 20599 36978 42134 57577 20599 36978 42134 42134 -5156 1 0 0 0 JONATHAN MELCHI EXECUTIVE DIRECTOR 160000 0 12500 0 0 0 5500 0 11106 0 189106 0 0 0 P. 2 PART III LINE 1 THE BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO IS A NOT-FOR-PROFIT ORGANIZATION OF CENTRAL OHIO AREA BUILDERS, BUILDING SUPPLY CONTRACTORS, AND ASSOCIATE MEMBERS ORGANIZED TO SPONSOR EDUCATIONAL PROGRAM AND SPECIAL ACTIVITIES AND TO CREATE AND DISTRIBUTE INFORMATIONAL BROCHURES AND PERIODICALS RELATING TO THE CONSTRUCTION INDUSTRY. FORM 990, PART VI, SECTION A, LINE 6 THE BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO HAS BOTH INDIVIDUAL AND ENTITY MEMBERS. MEMBERS INCLUDE SINGLE AND MULTI-FAMILY HOMEBUILDERS, DEVELOPERS AND REMODELERS THROUGHOUT CENTRAL OHIO. OTHER MEMBERS INCLUDE SUBCONTRACTORS, SUPPLIERS, AND SERVICE PROFESSIONALS. BIA OFFERS TWO CATEGORIES OF MEMBERSHIP: BUILDER MEMBERSHIP AND ASSOCIATES MEMBERSHIP. THE BUILDER, DEVELOPER, & REMODELER MEMBERS ARE REQUIRED TO COMPLY WITH THE BIA PROFESSIONAL STANDARDS AND CODE OF ETHICS. DUES FROM THESE MEMBERS ARE BASED ON GROSS DOLLAR VOLUME OF SALES. ALL DUE PAYING BUILDER MEMBERS HAVE THE VOTING RIGHT TO ELECT INDIVIDUALS TO THE BOARD OF TRUSTEES. ASSOCIATE MEMBERSHIPS ARE AVAILABLE TO ANY INDIVIDUAL WHO IS ENGAGED IN, OR EMPLOYED BY, A FIRM OR CORPORATION ENGAGED IN A TRADE, INDUSTRY, OR PROFESSION RELATED TO THE BUILDING INDUSTRY AND DOES NOT QUALIFY AS A BUILDER MEMBER. ALL DUE PAYING ASSOCIATE MEMBERS HAVE THE VOTING RIGHT TO ELECT MEMBERS TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A A NOMINATING COMMITTEE MEETS IN SEPTEMBER TO OBTAIN A LIST OF CANDIDATES. THE NOMINATED CANDIDATES ARE THEN ASKED IF THEY WILL CONSIDER RUNNING TO BECOME A MEMBER TO THE BOARD OF TRUSTEES. IF THE INDIVIDUALS AGREE TO RUN FOR A TWO YEAR TERM, THEN THEIR NAME AND PHOTO APPEAR ON THE BALLOT. THE BALLOT IS MAILED OUT TO ALL MEMBERS. ALL DUES PAYING MEMBERS OF THE BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO VOTE OVER A THREE WEEK PERIOD IN OCTOBER. VOTING IS COMPETED EITHER THROUGH THE USE OF A PAPER BALLOT OR ON-LINE. THE BALLOTS ARE THEN TABULATED AND THE ELECTED TRUSTEES ARE NOTIFIED. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN REVIEWED BY THE EXECUTIVE DIRECTOR. THE FORM 990 IS THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS AN ANNUAL BOARD OF TRUSTEES ORIENTATION MEETING FOR NEW AND EXISTING TRUSTEES. DURING THIS ORIENTATION MEETING, THE ORGANIZATION DISCUSSES THE FIDUCIARY RESPONSIBILITIES OF THE TRUSTEES, INCLUDING A DISCUSSING OF THE CONFLICT OF INTEREST POLICY. THE TRUSTEES ARE THEN REQUIRED TO DISCLOSE ANY CONFLICT OF INTEREST THAT MAY EXIST AND EXCUSE THEMSELVES FROM BOARD MEETINGS IN WHICH THEIR CONFLICT OF INTEREST MAY BE AN ISSUE. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD PRESIDENT, IMMEDIATE PAST PRESIDENT AND SENIOR VICE PRESIDENT CONDUCT A PERFORMANCE REVIEW FOR THE EXECUTIVE DIRECTOR TO DETERMINE THE EXECUTIVE DIRECTOR'S COMPENSATION PACKAGE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 2C THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OVER THE AUDIT OR REVIEW AND SELECTION OF THE INDEPENDENT ACCOUNTANT. RATHER THE ENTIRE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OVER THE AUDIT AND SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS OF OVERSEEING THE REVIEW OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PREVIOUS YEAR. BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO FOUNDATION INC 495 EXECUTIVE CAMPUS DRIVE WESTERVILLE OH 43082 311298911 CONTRIBUTIONS TO CHARITABLE ORGANIZATIONS RELATED TO THE HOUSING INDUSTRY OH 501(C)(3) 509(A)(2) N/A 0 BIA BUILD PAC OF CENTRAL OHIO 495 EXECUTIVE CAMPUS DRIVE WESTERVILLE OH 43082 311282238 STATE AND LOCAL POLITICAL ACTIVITIES OH 527 N/A N/A 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO FOUNDATION INC B ACTUAL BUILDING INDUSTRY ASSOCIATION OF CENTRAL OHIO FOUNDATION INC O ACTUAL