2026-06-29T10:05:05-04:00 2025-12-31 611274635 SHELTON CPAS LLP 181 WEST PROFESSIONAL PARK COURT BOWLING GREEN KY 42104 990 2025-01-01 610956104 BUILDERS ASSOCIATION OF BOWLING GREEN KY INC BUIL 2707813375 859 LOVERS LANE BOWLING GREEN KY 421037903 ANITA NAPIER EXECUTIVE OFFICER 2707813375 2026-06-29 true JERRY W SHELTON P01332985 2708429620 2026-06-29 2025 2025-03-06 01:10:19Z BUILDERS ASSOCIATION OF SOUTH CENTR CODY POSTON 370736 false X BUILDERSASSOCIATIONOFBOWLINGGREEN.COM X 1983 KY TO PROMOTE THE BUILDING INDUSTRY 21 21 3 50 0 0 803873 349810 1074 471 12996 12163 817943 362444 0 0 139221 134957 0 0 632956 261012 772177 395969 45766 -33525 435948 410830 42383 50791 393565 360039 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 1 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 59124 0 17453 ERIC ALDRIDGE DIRECTOR 1.00 X 0 0 0 JOHNSTON BOYD DIRECTOR 1.00 X 0 0 0 DAVID COATES DIRECTOR 1.00 X 0 0 0 JAMES COOK DIRECTOR 1.00 X 0 0 0 KIM DEWITT DIRECTOR 1.00 X 0 0 0 TOM GOODWORTH DIRECTOR 1.00 X 0 0 0 BARRETT HAMMER PRESIDENT 1.00 X X 0 0 0 CODY HENON 1ST VICE PRE 1.00 X X 0 0 0 KYLE KIRBY DIRECTOR 1.00 X 0 0 0 JASON MCELROY DIRECTOR 1.00 X 0 0 0 BRIAN MILLER DIRECTOR 1.00 X 0 0 0 DIGBY PALMER DIRECTOR 1.00 X 0 0 0 SUE PARRIGIN DIRECTOR 1.00 X 0 0 0 JEFF PEEPLES SEC./TREASUR 1.00 X X 0 0 0 CODY POSTON DIRECTOR 1.00 X 0 0 0 DAVID SOWDERS DIRECTOR 1.00 X 0 0 0 GABBY SPRINGS DIRECTOR 1.00 X 0 0 0 TONY SWIFT PAST PRESIDE 1.00 X X 0 0 0 COREY WEAVER DIRECTOR 1.00 X 0 0 0 GABE WEAVER DIRECTOR 1.00 X 0 0 0 LISA WHITNEY DIRECTOR 1.00 X 0 0 0 REAGAN YOUNG 2ND VICE PRE 1.00 X X 0 0 0 59124 17453 false false false MEMBER DUES & FEES 143342 143342 HOME EXPO 102966 102966 PARADE OF HOMES 67734 67734 OTHER EXEMPT ACTIVITIES 18026 18026 BANQUET DINNERS & MEALS 17742 17742 349810 471 471 20455 8292 12163 12163 362444 349810 12634 X 76577 42985 7330 8065 7990 291 7639 3404 NATIONAL DUES 57824 HOME EXPO 47518 PARADE OF HOMES 45844 BANQUETS 20279 70223 395969 0 0 0 231560 209375 132380 132851 5000 5000 287293 223689 67008 63604 435948 410830 4175 3304 38208 47487 42383 50791 X 393565 360039 393565 360039 435948 410830 X -33525 -1 X true X false true false false true false 32500 32500 172472 141368 31104 82321 82321 63604 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, 2025 AND 2024. 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 20455 20455 8292 20455 20455 8292 8292 12163 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 GROUNDS MOWING/MAINT 0 15,614 0 INSURANCE 0 10,843 0 SOFTWARE RENEWALS 1,518 8,599 0 PROPERTY TAXES 4,590 810 0 OFFICE EXPENSES 4,317 762 0 UTILITIES 726 4,117 0 REGISTERED BLDR PROGRAM 4,123 0 0 EQUIP REPAIRS/MAINTENANCE 2,842 501 0 DUES & FEES 3,089 0 0 TELEPHONE 352 1,996 0 MISCELLANEOUS 1,610 0 0 ADVERTISING 1,137 0 0 BOARD MEETING MEALS 0 776 0 BUILDING REPAIRS 106 598 0 MILEAGE REIMBURSEMENT 0 586 0 CONTINUING EDUCATION 325 0 0 BANK FEES 286 0 0 TOTAL 25,021 45,202 0 FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE -1 859 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 2025 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.