BUILDING OFFICALS & INSPECTORS EDUCATIONAL ASSOCIATION INC: Form 990EZ, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- BUILDING OFFICALS & INSPECTORS EDUCATIONAL ASSOCIATION INC (EIN 30-0067504)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-14
- IRS object ID
- 202403199349207870
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-14T16:12:13-08:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Karen A Wilson CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7226 Laurel Lane | AddressLine1Txt |
| City | Parkland | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33067 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 300067504 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BUILDING OFFICIALS AND INSPECTORS EDUCATIONAL ASSOCIATION INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BUIL | BusinessNameControlTxt |
| Phone | 9546101633 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1126 S FEDERAL HWY | AddressLine1Txt |
| City | FORT LAUDERDALE | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33316 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Pete Deveaugh | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 9546101633 | PhoneNum |
| Signature | 2024-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (true) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Karen A Wilson | PreparerPersonNm |
| PTIN | P01063616 | PTIN |
| Phone | 9546839216 | PhoneNum |
| Preparation | 2024-11-14 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Schedule B Not Required | Yes (X) | ScheduleBNotRequiredInd |
| Website Address | https://coea.com | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $49,907 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $0 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $30,895 | ProgramServiceRevenueAmt |
| Membership Dues | $19,000 | MembershipDuesAmt |
| Investment Income | $12 | InvestmentIncomeAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $0 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $0 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | $0 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $49,907 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $1,500 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $1,025 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $62,844 | OtherExpensesTotalAmt |
| Total Expenses | $65,369 | TotalExpensesAmt |
| Excess Or Deficit For Year | -$15,462 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $260,279 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $23,592 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $268,409 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,279 | BOYAmt |
| EOY | $268,215 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $194 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,279 | BOYAmt |
| EOY | $268,409 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $260,279 | BOYAmt |
| EOY | $268,409 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | To protect citizens and properties in Broward County through support and promotion of all professionals that have an interst in enforcement of the Florida Building Code. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp (2 entries)
| Description Program Srvc AccomDescriptionProgramSrvcAccomTxt | Grants And AllocationsGrantsAndAllocationsAmt | Program Service ExpensesProgramServiceExpensesAmt |
|---|---|---|
| The organization hosted educational conferences serving approximately 500code enforcement professionals in Broward County that included technical,regulatory, and best practices seminars and discussion forums. | $0 | $21,351 |
| The organization promoted the exchange of ideas, excellence and education in the code enforcement profession and its critical role in safety through advertising, events,and outreach to 30 municipalities, organizations with a shared interest and the general public. | $1,500 | $38,575 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $59,926 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (10 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Gerry Smilen | ||||
| President | 10.00 | $0 | $0 | $0 |
| Bill Tracy | ||||
| Vice President | 7.00 | $0 | $0 | $0 |
| Cris Fardelmann | ||||
| 1st Vice President | 7.00 | $0 | $0 | $0 |
| Michael Guerasio | ||||
| 2nd Vice President | 7.00 | $0 | $0 | $0 |
| Thuy Turner | ||||
| 3rd Vice President | 7.00 | $0 | $0 | $0 |
| K-Maron Perdue | ||||
| 4th Vice President | 7.00 | $0 | $0 | $0 |
| Pete Deveaugh | ||||
| Treasurer | 7.00 | $0 | $0 | $0 |
| Claudio Grande | ||||
| District Director | 7.00 | $0 | $0 | $0 |
| Tomika Hester | ||||
| Recording Secretary | 7.00 | $0 | $0 | $0 |
| Frank Crandon | ||||
| Good and Welfare | 7.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Initiation Fees And Cap Contri | $0 | InitiationFeesAndCapContriAmt |
| Gross Receipts For Public Use | $0 | GrossReceiptsForPublicUseAmt |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Pete Deveaugh | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1126 South Federal Hwy Ste 394 | AddressLine1Txt |
| City | Ft Lauderdale | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 33316 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9546101633 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
| Other Support Sum | $0 | OtherSupportSumAmt |
| Public Support CY170 | 0 | PublicSupportCY170Pct |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $122,055 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $24,805 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $22,500 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $31,990 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,000 | CurrentTaxYearAmt |
| Total | $220,350 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $18,958 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $82,935 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $53,669 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $50,135 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $30,895 | CurrentTaxYearAmt |
| Total | $236,592 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $10,400 | CurrentTaxYearMinus1YearAmt |
| Total | $10,400 | TotalAmt |
Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $141,013 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $107,740 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $76,169 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $92,525 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $49,895 | CurrentTaxYearAmt |
| Total | $467,342 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $467,342 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12 | CurrentTaxYearAmt |
| Total | $2,005 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $652 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $37 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12 | CurrentTaxYearAmt |
| Total | $2,005 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $469,347 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99570 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99650 | PublicSupportPY509Pct |
| Investment Income CY | 0.00430 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00350 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Form990 Schedule A Part VI Form990ScheduleAPartVIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Pt III Ln 12 | FormAndLineReferenceDesc |
| Explanation | REALIZED CAPITAL GAINS AS REPORTED ON LINE 5 OF FORM 990-EZ HAVE BEEN REPORTED AS FOLLOWS: YEAR 2023 0, YEAR 2022 NET CAPITAL LOSS OF $10,280, YEAR 2021 CAPITAL GAIN DISTRIBTION OF $17,029, YEAR 2020 CAPITAL GAIN DISTRIBUTION OF $6,029, YEAR 2019 CAPITAL GAIN DISTRIBTION OF $3,072 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (18 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | FORM 990EZ PART III LINE 28: The organization offers a robust schedule of both virtual and in-person educational programs for public safety professionals. The virtual seminars provide a cost effective option by removing the need for travel time and expense as well as location overhead for the organization. The organization is also meeting increasing demand for live events that has been returning in the post-COVID environment. |
| Form 990EZ, Part I, Line 10 | SCHOLARSHIPS FOR POST SECONDARY EDUCATION; SCHOLARSHIPS; TWO AWARDED: , , , ; NONE, 1500. |
| Form 990EZ, Part I, Line 16 | ADVERTISING AND OUTREACH 6514. |
| Form 990EZ, Part I, Line 16 | COMPUTER AND INTERNET SERVICES 1949. |
| Form 990EZ, Part I, Line 16 | CONFERENCES AND SEMINARS 8221. |
| Form 990EZ, Part I, Line 16 | PROFESSIONAL ASSOCIATIONS 1450. |
| Form 990EZ, Part I, Line 16 | MEETINGS-OFFICERS AND MEMBERS 9487. |
| Form 990EZ, Part I, Line 16 | MEMBER WELLNESS 180. |
| Form 990EZ, Part I, Line 16 | MERCHANT FEES 475. |
| Form 990EZ, Part I, Line 16 | NETWORKING AND OUTREACH EVENTS 25782. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSES 2490. |
| Form 990EZ, Part I, Line 16 | WEBSITE DESIGN AND MAINTENANCE 5147. |
| Form 990EZ, Part I, Line 16 | Depreciation 824. |
| Form 990EZ, Part I, Line 16 | BANK CHARGES 63. |
| Form 990EZ, Part I, Line 16 | BUSINESS LICENSES AND FEES 262. |
| Form 990EZ, Part I, Line 20 | UNREALIZED CHANGE IN MARKET VALUE OF INVESTMENTS 23592. |
| Form 990EZ, Part II, Line 24 | Computer Equipment $4,097, Less Depreciation $4,097 0. 0. |
| Form 990EZ, Part II, Line 24 | Computer Equipment $5,114, Less Depreciation $4,920 0. 194. |