NORTH AMERICAN BUILDING MATERIAL DISTRIBUTION ASSOCIATION: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: NORTH AMERICAN BUILDING MATERIAL DISTRIBUTION ASSOCIATION (EIN 36-2226999)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-12
IRS object ID: 202501329349304635
Schema version: 2023v6.0
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
Form 990
Schedule C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-12T13:48:09-05:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	362985770	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SELDEN FOX LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	ONE PARKVIEW PLAZA SUITE 710	AddressLine1Txt
City	OAKBROOK TERRACE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60181	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	362226999	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NORTH AMERICAN BUILDING MATERIAL	BusinessNameLine1Txt
Business Name Line2	DISTRIBUTION ASSOCIATION	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	NORT	BusinessNameControlTxt
Phone	3123216845	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH AVENUE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	MICHAEL WILBUR	PersonNm
Person Title	EXECUTIVE VICE PRESIDENT	PersonTitleTxt
Phone	3123216845	PhoneNum
Signature	2025-04-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT G WUJEK	PreparerPersonNm
PTIN	P01367472	PTIN
Phone	6309541400	PhoneNum

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MICHAEL WILBUR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH AVENUE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,030,831	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.NBMDA.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1952	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	PROMOTE THE WHOLESALE DISTRIBUTION OF SPECIALTY BUILDING MATERIALS FOR INTERIORS AND INFORM/EDUCATE MEMBERS.	ActivityOrMissionDesc
Voting Members Governing Body	15	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$13,869	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,284,351	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,461,242	CYProgramServiceRevenueAmt
PY Investment Income	$47,678	PYInvestmentIncomeAmt
CY Investment Income	$14,641	CYInvestmentIncomeAmt
PY Other Revenue	$12,296	PYOtherRevenueAmt
CY Other Revenue	$13,869	CYOtherRevenueAmt
PY Total Revenue	$1,344,325	PYTotalRevenueAmt
CY Total Revenue	$1,489,752	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,000	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,222,797	PYOtherExpensesAmt
CY Other Expenses	$1,427,702	CYOtherExpensesAmt
PY Total Expenses	$1,227,797	PYTotalExpensesAmt
CY Total Expenses	$1,427,702	CYTotalExpensesAmt
PY Revenues Less Expenses	$116,528	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$62,050	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,245,415	TotalAssetsBOYAmt
Total Assets EOY	$1,433,972	TotalAssetsEOYAmt
Total Liabilities BOY	$612,037	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$652,467	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$633,378	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$781,505	NetAssetsOrFundBalancesEOYAmt
Mission	THE ASSOCIATION'S MISSION IS TO PROMOTE THE WHOLESALE DISTRIBUTION OF SPECIALTY BUILDING MATERIALS FOR INTERIORS AND TO DEVELOP AND PROMOTE THE EFFECTIVENESS OF DISTRIBUTION PROCESSES TO IMPROVE MEMBER PROFITABILTY AND GROWTH.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	ANNUAL CONVENTION - THE ASSOCIATION HOSTS AN ANNUAL CONVENTION AND TRADESHOW TO UNITE THE TOP DISTRIBUTORS, SUPPLIERS, AND SERVICE PROVIDERS FROM THE FLOOR COVERING, SPECIALTY BUILDING MATERIAL, CABINETRY, AND WOODWORKING INDUSTRIES TO NETWORK, ENGAGE, LEARN, AND GROW THEIR BUSINESSES.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	EDUCATION - THE ASSOCIATION'S EDUCATIONAL DEVELOPMENT PROGRAM AIMS TO DEVELOP AND OFFER MODERN , COST-EFFECTIVE, AND DYNAMIC SOLUTIONS FOR EMPLOYEE TRAINING THAT CAN BENEFIT NOT ONLY THE COMPANIES THAT PARTICIPATE, BUT THE INDUSTRY AS A WHOLE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	SURVEYS AND RESEARCH - THE ASSOCIATION PROVIDES CRITICAL BENCHMARKING DATA GENERATED FROM DISTRIBUTOR MEMBERS, ECONOMIC DATA BASED ON INDUSTRY-SPECIFIC INDICATORS, AND RESEARCH ON INDUSTRY TOPICS AND TRENDS.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	15	GoverningBodyVotingMembersCnt
Independent Voting Member	15	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3126446610	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 NORTH WABASH AVENUE SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60614	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JON MINNAERT
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
JOHN GERAGHTY
PRESIDENT-ELECT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ANDREW NORTHROP
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
CHRIS BURNS
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
DON PLUNKETT
IMMEDIATE PAST PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROEBY BIRDSALL
DISTRIBUTOR DIRECTOR	1.00	Yes (X)		$0	$0	$0
ANDREW HORE
DISTRIBUTOR DIRECTOR	1.00	Yes (X)		$0	$0	$0
CRAIG RATCHFORD
DISTRIBUTOR DIRECTOR	1.00	Yes (X)		$0	$0	$0
KELSEY SPITZ-DIETRICH
DISTRIBUTOR DIRECTOR	1.00	Yes (X)		$0	$0	$0
JONATHAN DIXON
SUPPLIER/ALLIED DIRECTOR	1.00	Yes (X)		$0	$0	$0
CAYCE HEWLETT
SUPPLIER/ALLIED DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAT LYNCH
SUPPLIER/ALLIED DIRECTOR	1.00	Yes (X)		$0	$0	$0
TYMON MOORE
SUPPLIER/ALLIED DIRECTOR	1.00	Yes (X)		$0	$0	$0
AL MURRAY
SUPPLIER/ALLIED DIRECTOR	1.00	Yes (X)		$0	$0	$0
DON RAYMOND
SUPPLIER/ALLIED DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL WILBUR
EXECUTIVE VICE PRESIDENT	20.00		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SMITHBUCKLIN CORPORATION	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	330 N WABASH AVENUE SUITE 2000	AddressLine1Txt
City	CHICAGO	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60611	ZIPCd

Field	Value	IRS element (for citing)
Services	MANAGEMENT SERVICES	ServicesDesc
Compensation	$785,751	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ANNUAL CONVENTION	900099	$917,866	$917,866
MEMBERSHIP DUES	900099	$375,536	$375,536
EDUCATION	900099	$109,200	$109,200

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$58,640	TotalRevenueColumnAmt
Related Or Exempt Func Income	$58,640	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,461,242	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,047	TotalRevenueColumnAmt
Exclusion	$29,047	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$526,673	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$541,079	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$14,406	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$14,406	TotalRevenueColumnAmt
Exclusion	-$14,406	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADVERTISING	Desc
Business	541800	BusinessCd
Total Revenue Column	$13,869	TotalRevenueColumnAmt
Unrelated Business Revenue	$13,869	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$13,869	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,489,752	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,461,242	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$13,869	UnrelatedBusinessRevenueAmt
Exclusion	$14,641	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$785,751	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$8,514	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$11,500	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$9,597	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$80,000	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$9,102	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$25,995	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$382,113	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$8,544	TotalAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	BANK & CREDIT CARD FEES	Desc
Total	$34,590	TotalAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,996	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,427,702	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$276,904	BOYAmt
EOY	$367,293	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$37,679	BOYAmt
EOY	$24,637	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$103,857	BOYAmt
EOY	$123,945	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$826,975	BOYAmt
EOY	$918,097	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,245,415	BOYAmt
EOY	$1,433,972	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$39,037	BOYAmt
EOY	$34,341	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$573,000	BOYAmt
EOY	$618,126	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$612,037	BOYAmt
EOY	$652,467	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$633,378	BOYAmt
EOY	$781,505	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$633,378	BOYAmt
EOY	$781,505	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,245,415	BOYAmt
EOY	$1,433,972	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$62,050	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$86,077	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ASSOCIATION HAS DELEGATED THE MANAGEMENT OF ITS DAILY OPERATIONS TO SMITHBUCKLIN CORPORATION (SMITHBUCKLIN) IN CHICAGO. SMITHBUCKLIN IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ASSOCIATION IN ACCORDANCE WITH THE ASSOCIATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE, BUT ARE NOT LIMITED TO, ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNT, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES.
FORM 990, PART VI, SECTION A, LINE 6	THE ASSOCIATION HAS FIVE CLASSES OF MEMBERSHIP: DISTRIBUTOR, ASSOCIATE, ALLIED, ORGANIZATION, AND HONORARY. DISTRIBUTOR MEMBERSHIP INCLUDES PERSONS, FIRMS AND CORPORATIONS PRIMARILY AND ACTIVELY ENGAGED IN THE DISTRIBUTION OF BUILDING MATERIALS AND OTHER RELATED PRODUCTS AT THE WHOLESALE LEVEL. ASSOCIATE MEMBERSHIP INCLUDES ANY PERSON, FIRM OR CORPORATION WHICH MANUFACTURES BUILDING MATERIALS OR RELATED PRODUCTS AND ANY PERSON, FIRM OR CORPORATION WHICH IMPORTS SUCH PRODUCTS AND SELLS THEM TO WHOLESALE DISTRIBUTORS FOR RESALE IN THE NORMAL CONDUCT OF THEIR BUSINESS. ALLIED MEMBERSHIP INCLUDES PERSONS, FIRMS OR CORPORATIONS WHICH FURNISH SUPPLIES,OTHER THAN BUILDING MATERIALS OR RELATED PRODUCTS, FOR WHOLESALE DISTRIBUTORS FOR USE IN THEIR BUSINESSES AND NOT NORMALLY FOR RESALE, PLUS MEMBERS OF THE TRADE PRESS, AND THOSE SUPPLYING EDUCATIONAL, PUBLIC RELATIONS, TRANSPORTATION AND MANAGEMENT CONSULTING SERVICES. ORGANIZATION MEMBERSHIP INCLUDES ASSOCIATIONS, GROUPS, SOCIETIES AND OTHER TYPES OF ORGANIZED ENTITIES WHOSE MEMBERS OR PARTICIPANTS ARE INVOLVED IN THE DISTRIBUTION OR MANUFACTURE OF BUILDING MATERIALS OR RELATED PRODUCTS, PROVIDED THAT AT LEAST SEVENTY FIVE PERCENT (75%) OR THREE (3), WHICHEVER IS GREATER, OF ITS MEMBERS OR PARTICIPANTS ARE DISTRIBUTOR OR ASSOCIATE MEMBERS OF NBMDA. HONORARY MEMBERSHIP - THE BOARD OF DIRECTORS, BY MAJORITY OF THE TOTAL NUMBER OF MEMBERS OF THE BOARD, MAY ELECT AS AN HONORARY MEMBER ANY PERSON NO LONGER ACTIVE IN THE BUILDING MATERIALS INDUSTRY WHO HAS DEMONSTRATED AN INTEREST IN THE SALE AND DISTRIBUTION OF BUILDING MATERIALS AND WHOSE PAST EXPERIENCE IN, OR SERVICE TO, THE INDUSTRY, OR OTHER SPECIAL QUALIFICATIONS, JUSTIFIES SUCH ELECTION. HONORARY MEMBERSHIP MAY BE TERMINATED AT ANY TIME BY VOTE OF A MAJORITY OF THE TOTAL NUMBER OF MEMBERS OF THE BOARD.
FORM 990, PART VI, SECTION A, LINE 7A	THE ASSOCIATION'S DISTRIBUTOR MEMBERS ARE RESPONSIBLE FOR ELECTING THE ASSOCIATION'S BOARD OF DIRECTORS. ONLY DISTRIBUTOR MEMBERS HAVE THE RIGHT TO VOTE, HOLD OFFICE, OR BE A DIRECTOR OF THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE ASSOCIATION'S FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND SUBMITTED TO THE ASSOCIATION'S MANAGEMENT COMPANY FOR INITIAL REVIEW. THE FORM IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERMS AND REMINDED TO DISCLOSE ANY CONFLICTS OF INTEREST AS THEY ARISE.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.