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            <BusinessNameLine1Txt>ACUMEN</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>3920 NE 21ST AVENUE</AddressLine1Txt>
            <CityNm>FORT LAUDERDALE</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33308</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT</ServicesDesc>
        <CompensationAmt>218914</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
      <TotalContributionsAmt>0</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CODE REPORT LICENSE/FEE</Desc>
        <TotalRevenueColumnAmt>185000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>185000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MARKETING INCOME</Desc>
        <TotalRevenueColumnAmt>76104</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>76104</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>Membership Dues &amp; Assessments</Desc>
        <TotalRevenueColumnAmt>393341</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>393341</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SIPA MEETING REGISTRATION</Desc>
        <TotalRevenueColumnAmt>47039</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>47039</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TRADE SHOWS</Desc>
        <TotalRevenueColumnAmt>21000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>21000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>8235</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8235</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>730719</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>5176</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5176</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <IncmFromInvestBondProceedsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </IncmFromInvestBondProceedsGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </RoyaltiesRevenueGrp>
      <GrossRentsGrp>
        <RealAmt>41100</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>41400</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>-300</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>-300</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-300</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>15288</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>8265</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>7023</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <NetIncomeFromGamingGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeFromGamingGrp>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>0</TotalRevenueColumnAmt>
      </NetIncomeOrLossGrp>
      <OtherRevenueTotalAmt>0</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>742618</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>735595</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>0</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <ForeignGrantsGrp>
        <TotalAmt>0</TotalAmt>
      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
        <TotalAmt>0</TotalAmt>
      </BenefitsToMembersGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>0</TotalAmt>
      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
        <TotalAmt>0</TotalAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>0</TotalAmt>
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      <PensionPlanContributionsGrp>
        <TotalAmt>0</TotalAmt>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>0</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>0</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>218914</TotalAmt>
        <ProgramServicesAmt>218914</ProgramServicesAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>12295</TotalAmt>
        <ManagementAndGeneralAmt>12295</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>0</TotalAmt>
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      <FeesForServicesProfFundraising>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesProfFundraising>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>0</TotalAmt>
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      <FeesForServicesOtherGrp>
        <TotalAmt>0</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>0</TotalAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>930</TotalAmt>
        <ProgramServicesAmt>373</ProgramServicesAmt>
        <ManagementAndGeneralAmt>557</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>0</TotalAmt>
      </InformationTechnologyGrp>
      <RoyaltiesGrp>
        <TotalAmt>0</TotalAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>9109</TotalAmt>
        <ManagementAndGeneralAmt>9109</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>0</TotalAmt>
      </TravelGrp>
      <PymtTravelEntrtnmntPubOfclGrp>
        <TotalAmt>0</TotalAmt>
      </PymtTravelEntrtnmntPubOfclGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>0</TotalAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>0</TotalAmt>
      </InterestGrp>
      <PaymentsToAffiliatesGrp>
        <TotalAmt>0</TotalAmt>
      </PaymentsToAffiliatesGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>34673</TotalAmt>
        <ProgramServicesAmt>34673</ProgramServicesAmt>
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      <InsuranceGrp>
        <TotalAmt>1837</TotalAmt>
        <ManagementAndGeneralAmt>1837</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MARKETING</Desc>
        <TotalAmt>113893</TotalAmt>
        <ProgramServicesAmt>113893</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ANNUAL SIPA MEETING</Desc>
        <TotalAmt>63082</TotalAmt>
        <ProgramServicesAmt>63082</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CODE REPORTS</Desc>
        <TotalAmt>42305</TotalAmt>
        <ProgramServicesAmt>42305</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>EDUCATION/TRAINING</Desc>
        <TotalAmt>38934</TotalAmt>
        <ProgramServicesAmt>38934</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>77652</TotalAmt>
        <ProgramServicesAmt>68091</ProgramServicesAmt>
        <ManagementAndGeneralAmt>9561</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>613624</TotalAmt>
        <ProgramServicesAmt>580265</ProgramServicesAmt>
        <ManagementAndGeneralAmt>33359</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>305264</BOYAmt>
        <EOYAmt>100513</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
        <EOYAmt>230176</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
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      <AccountsReceivableGrp>
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      <ReceivablesFromOfficersEtcGrp>
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      <RcvblFromDisqualifiedPrsnGrp>
        <EOYAmt>0</EOYAmt>
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      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>94000</EOYAmt>
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      <InventoriesForSaleOrUseGrp>
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      <PrepaidExpensesDefrdChargesGrp>
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      <InvestmentsPubTradedSecGrp>
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      <InvestmentsProgramRelatedGrp>
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      <AccountsPayableAccrExpnssGrp>
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      <TotalLiabilitiesGrp>
        <BOYAmt>269365</BOYAmt>
        <EOYAmt>274581</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>395991</BOYAmt>
        <EOYAmt>530429</EOYAmt>
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        <EOYAmt>530429</EOYAmt>
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      <TotLiabNetAssetsFundBalanceGrp>
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        <EOYAmt>805010</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>128994</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>5444</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>true</AccountantCompileOrReviewInd>
      <AcctCompileOrReviewBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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        <DepreciationAmt>435659</DepreciationAmt>
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      <TotalBookValueLandBuildingsAmt>286521</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>NOTE RECEIVABLE - - CURRENT</Desc>
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      <OtherAssetsOrgGrp>
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        <BookValueAmt>25549</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>PREPAID - IBS</Desc>
        <BookValueAmt>12674</BookValueAmt>
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      <OtherAssetsOrgGrp>
        <Desc>Rounding</Desc>
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        <Desc>ADVANCED DUES PAYMENTS</Desc>
        <Amt>126378</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID - MISCELLANEOUS</Desc>
        <Amt>10200</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID ANNUAL MEETING - GOLF</Desc>
        <Amt>4652</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID ANNUAL MEETING REGISTRATION</Desc>
        <Amt>28640</Amt>
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      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID ANNUAL MEETING SPONSORSHIP</Desc>
        <Amt>33250</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID IBS SPONSORSHIP</Desc>
        <Amt>21500</Amt>
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      <TotalLiabilityAmt>224620</TotalLiabilityAmt>
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    <IRS990ScheduleG documentId="IRS990ScheduleG" softwareId="24020490" softwareVersionNum="2024v5.1">
      <AgrmtProfFundraisingActyInd>false</AgrmtProfFundraisingActyInd>
      <FundraisingEventInformationGrp>
        <Event1Nm>AUCTION</Event1Nm>
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        <GrossRevenueEvent1Amt>9847</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>2331</OtherDirectExpensesEvent1Amt>
        <Event2Nm>GOLF TOURNAMENT</Event2Nm>
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        <GrossRevenueEvent2Amt>5441</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>5934</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>15288</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>15288</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8265</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8265</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>7023</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>Board reviews 990 before filing of the form</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>ASSOCIATION AND SUBSCRIPTIONS: Column (A) - Total = $1525; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $1525; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK CHARGES: Column (A) - Total = $6606; Column (B) - Program Services = $0; Column (C) - Management &amp; General = $6606; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD OF DIRECTORS: Column (A) - Total = $30048; Column (B) - Program Services = $30048; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>IBS: Column (A) - Total = $21529; Column (B) - Program Services = $21529; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>Postage and Shipping: Column (A) - Total = $2383; Column (B) - Program Services = $953; Column (C) - Management &amp; General = $1430; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM - ESL FOR SEISMIC DEF: Column (A) - Total = $1935; Column (B) - Program Services = $1935; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>TECHNICAL ACTIVITIES: Column (A) - Total = $13626; Column (B) - Program Services = $13626; Column (C) - Management &amp; General = $0; Column (D) - Fundraising = $0</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, 2</FormAndLineReferenceDesc>
        <ExplanationTxt>NORMAL BUSINESS TRANSACTIONS BETWEEN DIFFERENT COMPANIES WITH REPRESENTATIVES ON THE STRUCTURAL INSULATED PANEL ASSOCIATION BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT CONTRACT WITH ACUMEN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART VI, SECTION A, 6 AND 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ABOUT 250 MEMBERS OF DIFFERENT TYPES ELECT BOARD MEMBERS ACCORDING TO BYLAWS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <CityNm>FORT LAUDERDALE</CityNm>
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          <ZIPCd>33339</ZIPCd>
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        <PublicCharityStatusTxt>PRIVATE</PublicCharityStatusTxt>
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        <ControlledOrganizationInd>false</ControlledOrganizationInd>
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      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>