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        <BusinessNameLine1Txt>Karen A Wilson CPA</BusinessNameLine1Txt>
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        <BusinessNameLine1Txt>BUILDING OFFICIALS AND INSPECTORS EDUCATIONAL ASSOCIATION INC</BusinessNameLine1Txt>
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      <PersonNm>Gerry Smilen</PersonNm>
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      <PreparerPersonNm>Karen A Wilson</PreparerPersonNm>
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        <DescriptionProgramSrvcAccomTxt>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.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>Gerry Smilen</PersonNm>
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        <PersonNm>Tom Sidoti</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike Guerasio</PersonNm>
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        <PersonNm>Claudio Grande</PersonNm>
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      <BooksInCareOfDetail>
        <PersonNm>Pete Deveaugh</PersonNm>
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      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
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        <FormAndLineReferenceDesc>Pt III Ln 12</FormAndLineReferenceDesc>
        <ExplanationTxt>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>
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        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>SCHOLARSHIPS FOR POST SECONDARY EDUCATION; SCHOLARSHIPS; TWO AWARDED: , , , ; NONE, 1250.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ADVERTISING AND OUTREACH 5968.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPUTER AND INTERNET SERVICES 2629.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFRENCES,MEMBER EDUCATION 2838.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL ASSOCIATIONS 1110.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETINGS-OFFICERS AND MEMBERS 14636.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER WELLNESS 241.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MERCHANT FEES 624.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>NETWORKING EVENTS 9553.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>OFFICE EXPENSES 1594.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE DESIGN AND MAINTENANCE 1992.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 1173.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>UNREALIZED CHANGES IN MARKET VALUE OF INVESTMENTS -14867.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Computer Equipment $4,097, Less Depreciation $4,097 0. 0.</ExplanationTxt>
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