BUILDING OFFICALS & INSPECTORS EDUCATIONAL ASSOCIATION INC: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- BUILDING OFFICALS & INSPECTORS EDUCATIONAL ASSOCIATION INC (EIN 30-0067504)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-09
- IRS object ID
- 202323139349200627
- Schema version
- 2022v5.0
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-11-09T06:09:28-08:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 2022-01-01 | 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 | 9545885548 | 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 | Gerry Smilen | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9545885548 | PhoneNum |
| Signature | 2023-05-10 | SignatureDt |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Gerry | PersonFirstNm |
| Person Last | Smilen | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| 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 | 2023-11-09 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Federated Assurance Level | FAL1 | FederatedAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $105,256 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $11,990 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $50,135 | ProgramServiceRevenueAmt |
| Membership Dues | $20,000 | MembershipDuesAmt |
| Investment Income | $37 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $12,694 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $22,974 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | -$10,280 | GainOrLossFromSaleOfAssetsAmt |
| Fundraising Gross Income | $10,400 | FundraisingGrossIncomeAmt |
| Special Events Direct Expenses | $13,203 | SpecialEventsDirectExpensesAmt |
| Special Events Net Income Loss | -$2,803 | SpecialEventsNetIncomeLossAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
| Gross Profit Loss Sls Of Invntry | $0 | GrossProfitLossSlsOfInvntryAmt |
| Total Revenue | $69,079 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $1,250 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $898 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $42,358 | OtherExpensesTotalAmt |
| Total Expenses | $44,506 | TotalExpensesAmt |
| Excess Or Deficit For Year | $24,573 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $250,573 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$14,867 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $260,279 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,573 | BOYAmt |
| EOY | $260,279 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,573 | BOYAmt |
| EOY | $260,279 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250,573 | BOYAmt |
| EOY | $260,279 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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 orgaizaion hosted educational confrences serving approximately 500code enforcement professionals in Broward County that included technical,regulatory, and best practices seminars and discussion forums. | $0 | $17,777 |
| The organizaion promoted the exchange of ideas, excellence and education in the code enforcement profession and its critcal role in safety through advertising, events,and outreach to 30 municpalities, as well as organizations with a shared interst. | $1,250 | $23,372 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $41,149 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (11 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| Steve Pizziollo | ||||
| President | 10.00 | $0 | $0 | $0 |
| Gerry Smilen | ||||
| Vice President | 7.00 | $0 | $0 | $0 |
| Bill Tracy | ||||
| 1st Vice President | 7.00 | $0 | $0 | $0 |
| Tom Sidoti | ||||
| 2nd Vice President | 7.00 | $0 | $0 | $0 |
| Mike Guerasio | ||||
| 3rd Vice President | 7.00 | $0 | $0 | $0 |
| Pete Deveaugh | ||||
| Treasurer | 7.00 | $0 | $0 | $0 |
| Claudio Grande | ||||
| District Director | 7.00 | $0 | $0 | $0 |
| Marlen Batista | ||||
| Recording Secretary | 7.00 | $0 | $0 | $0 |
| Thuy Turner | ||||
| Corresponding Secretary | 7.00 | $0 | $0 | $0 |
| Frank Crandon | ||||
| Good and Welfare | 7.00 | $0 | $0 | $0 |
| Pat Richardson | ||||
| Executive Secretary | 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 | 9544443581 | 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 | $92,588 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $122,055 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $24,805 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $22,500 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $31,990 | CurrentTaxYearAmt |
| Total | $293,938 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $55,028 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $18,958 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $82,935 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $53,669 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $50,135 | CurrentTaxYearAmt |
| Total | $260,725 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $10,400 | CurrentTaxYearAmt |
| 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 | $147,616 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $141,013 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $107,740 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $76,169 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $92,525 | CurrentTaxYearAmt |
| Total | $565,063 | 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 | $565,063 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $652 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37 | CurrentTaxYearAmt |
| Total | $1,993 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $652 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $652 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $652 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $37 | CurrentTaxYearAmt |
| Total | $1,993 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $567,056 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99650 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99690 | PublicSupportPY509Pct |
| Investment Income CY | 0.00350 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00310 | 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 ARE REPORTED ON LINE 5 OF FORM 990=EZ AS FOLLOWS: YEAR 2022: CAPITAL GAIN DISTRIBUTION $4,434, LESS $14,714 REALIZED LOSS ON SECURITY SALE, NET CAPITAL LOSS OF $10,280 YEAR 2021 CAPITAL GAIN DISTRIBUTION $17,029, YEAR 2020 CAPITAL GAIN DISTRIBUTION $6,029, YEAR 2019 CAPITAL GAIN DISTRIBUTION $3,072 | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | Golf Tournament | Event1Nm |
| Gross Receipts Event1 | $22,390 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $11,990 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $10,400 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $3,867 | NonCashPrizesEvent1Amt |
| Rent Facility Costs Event1 | $3,015 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $2,577 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $3,744 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $22,390 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $11,990 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $10,400 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $3,867 | NonCashPrizesTotalEventsAmt |
| Rent Fclty Costs Total Events | $3,015 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $2,577 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $3,744 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $13,203 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$2,803 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (15 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Other | FORM 990EZ PART III LINE 28: As a result of technology adopted during the COVID-19 pandemic, the organization is able to offer a robust schedule of virtual educational programs for its members. The virtual seminars have been cost effective, however, the organization plans to resume in-person education events. |
| Form 990EZ, Part I, Line 10 | SCHOLARSHIPS FOR POST SECONDARY EDUCATION; SCHOLARSHIPS; TWO AWARDED: , , , ; NONE, 1250. |
| Form 990EZ, Part I, Line 16 | ADVERTISING AND OUTREACH 5968. |
| Form 990EZ, Part I, Line 16 | COMPUTER AND INTERNET SERVICES 2629. |
| Form 990EZ, Part I, Line 16 | CONFRENCES,MEMBER EDUCATION 2838. |
| Form 990EZ, Part I, Line 16 | PROFESSIONAL ASSOCIATIONS 1110. |
| Form 990EZ, Part I, Line 16 | MEETINGS-OFFICERS AND MEMBERS 14636. |
| Form 990EZ, Part I, Line 16 | MEMBER WELLNESS 241. |
| Form 990EZ, Part I, Line 16 | MERCHANT FEES 624. |
| Form 990EZ, Part I, Line 16 | NETWORKING EVENTS 9553. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSES 1594. |
| Form 990EZ, Part I, Line 16 | WEBSITE DESIGN AND MAINTENANCE 1992. |
| Form 990EZ, Part I, Line 16 | Depreciation 1173. |
| Form 990EZ, Part I, Line 20 | UNREALIZED CHANGES IN MARKET VALUE OF INVESTMENTS -14867. |
| Form 990EZ, Part II, Line 24 | Computer Equipment $4,097, Less Depreciation $4,097 0. 0. |