COMPOSITE PANEL ASSOCIATION: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: COMPOSITE PANEL ASSOCIATION (EIN 53-0258451)
Tax period: 2015-01-01 to 2015-12-31
Filed: 2016-10-13
IRS object ID: 201622879349300782
Schema version: 2015v2.1
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
Form 990
Schedule B
Schedule C
Schedule D
Schedule F
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-10-13T14:07:59-05:00	ReturnTs
Tax Period End	2015-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	521647729	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	OEHMANN COMPANY CPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	11710 PLAZA AMERICA DRIVE SUITE 200	AddressLine1Txt
City	RESTON	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	201901210	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	530258451	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMPOSITE PANEL ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMP	BusinessNameControlTxt
Phone	7037241128	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19465 DEERFIELD AVENUE SUITE 306	AddressLine1Txt
City	LEESBURG	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	20176	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JACKSON MORRILL	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7037241128	PhoneNum
Signature	2016-09-22	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THOMAS J O'HARA JR CPA	PreparerPersonNm
PTIN	P00220604	PTIN
Phone	7035175205	PhoneNum
Preparation	2016-10-13	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2017-02-10 21:41:12Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	COMPOSITE PANEL ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	JACKSON MORRILL	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19465 DEERFIELD AVE SUITE 306	AddressLine1Txt
City	LEESBURG	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	20176	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,203,831	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.COMPOSITEPANEL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1960	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	THE ASSOCIATION WAS FORMED TO FURTHER THE ACCEPTANCE AND USE OF PARTICLEBOARD, MEDIUM DENSITY FIBERBOARD(MDF), HARDBOARD AND ENGINEERED WOOD SIDING AND TRIM (EWST) AS A BUILDING MATERIAL, CONDUCT TECHNICAL RESEARCH AND PROVIDE THIRD PARTY CERTIFICATION FOR PARTICLEBOARD,MDF, HARDBOARD AND EWST MANUFACTURERS.	ActivityOrMissionDesc
Voting Members Governing Body	40	VotingMembersGoverningBodyCnt
Voting Members Independent	40	VotingMembersIndependentCnt
Total Employee	15	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$62,150	PYContributionsGrantsAmt
CY Contributions Grants	$71,050	CYContributionsGrantsAmt
PY Program Service Revenue	$2,938,260	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,114,389	CYProgramServiceRevenueAmt
PY Investment Income	$5,891	PYInvestmentIncomeAmt
CY Investment Income	$10,953	CYInvestmentIncomeAmt
PY Other Revenue	$3,745	PYOtherRevenueAmt
CY Other Revenue	$7,439	CYOtherRevenueAmt
PY Total Revenue	$3,010,046	PYTotalRevenueAmt
CY Total Revenue	$3,203,831	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,758,496	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,385,499	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,360,085	PYOtherExpensesAmt
CY Other Expenses	$1,498,380	CYOtherExpensesAmt
PY Total Expenses	$3,118,581	PYTotalExpensesAmt
CY Total Expenses	$2,883,879	CYTotalExpensesAmt
PY Revenues Less Expenses	-$108,535	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$319,952	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,802,588	TotalAssetsBOYAmt
Total Assets EOY	$3,725,259	TotalAssetsEOYAmt
Total Liabilities BOY	$2,049,473	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,677,207	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,753,115	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,048,052	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE ASSOCIATION WAS FORMED TO FURTHER THE ACCEPTANCE AND USE OF PARTICLEBOARD, MEDIUM DENSITY FIBERBOARD(MDF), HARDBOARD AND ENGINEERED WOOD SIDING AND TRIM (EWST) AS A BUILDING MATERIAL, CONDUCT TECHNICAL RESEARCH AND PROVIDE THIRD PARTY CERTIFICATION FOR PARTICLEBOARD,MDF, HARDBOARD AND EWST MANUFACTURERS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	GRADEMARK PROGRAM - PROVIDES PARTICLEBOARD, MDF, HARDBOARD AND EWST MANUFACTURERS WITH AN INDEPENDENT CERTIFICATION OF PRODUCT CHARACTERISTICS SO AS TO PROTECT THE GENERAL WELFARE OF THE PUBLIC.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	ENVIRONMENTAL PROGRAM - PROVIDES PARTICLEBOARD AND MEDIUM DENSITY FIBERBOARD(MDF), HARDBOARD AND EWST MANUFACTURERS WITH A MEANS OF COMMUNICATING THEIR CONCERNS ON ISSUES AND REGULATIONS AFFECTING THE INDUSTRY.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	15	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	40	GoverningBodyVotingMembersCnt
Independent Voting Member	40	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	COMPOSITE PANEL ASSOCIATION	PersonNm
Phone	7037241128	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	19465 DEERFIELD AVE STE 306	AddressLine1Txt
City	LEESBURG	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	20176	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (44 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
GRADY MULBERY
CHAIRMAN	1.00	Yes (X)	Yes (X)	$0	$0	$0
STEVE STOLER
VICE CHAIRMA	1.00	Yes (X)	Yes (X)	$0	$0	$0
EMILIO AYUB TOUCHE
SECRETARY/TR	1.00	Yes (X)	Yes (X)	$0	$0	$0
KELLY SHOTBOLT
IMMED PAST C	1.00	Yes (X)	Yes (X)	$0	$0	$0
JACKSON MORRILL
PRESIDENT	40.00		Yes (X)	$181,910	$0	$22,866
BRYAN WILSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RICK BRYSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DALE PLANTE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN KAUFMANN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JULIAN RANZ
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LOUIS BRASSARD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIKE ADAMS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RALF YOBP
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIKE BLOSSER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
TOM LEPAK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIKE HOPKINS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
GARRETT TINSMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES HOGG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DAVID HOHEISEL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JEFF JOHNSON
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOSE KOFMAN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
KLAUS KOHLER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
DIRK KOLTZE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN MAULTSBY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL PHILLIPS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MARK KABLE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELLIOTT SAVAGE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WAYNE SCHWERIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
WILL WARBERG
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN WASNIEWSKI
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LINN YEAGER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MANUEL ZICHLIN
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BRYAN TRAYLOR
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JUNIOR FRAZIER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOE CALDWELL
DIRECTOR	1.00	Yes (X)		$0	$0	$0
STEPHEN CANARY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MIKE SHUEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
RAMIRO DE LEON SALAS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PAUL CAREY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
MICHAEL BOCHART
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JAMES LAUNDRY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
THOMAS A JULIA
FORMER PRESI	40.00			$195,706	$0	$0	Yes (X)
GARY L HEROUX
VP-PROD ACCE	40.00		Yes (X)	$147,394	$0	$41,765
JEANNE E ERVIN
VP-MEMB & AD	40.00		Yes (X)	$137,896	$0	$40,802

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$662,906	TotalReportableCompFromOrgAmt
Total Other Compensation	$105,433	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	4	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Field	Value	IRS element (for citing)
Person	VENABLE LLP	PersonNm

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	575 7TH STREET NW	AddressLine1Txt
City	WASHINGTON	CityNm
State Abbreviation	DC	StateAbbreviationCd
ZIP	20004	ZIPCd

Field	Value	IRS element (for citing)
Services	LEGAL	ServicesDesc
Compensation	$170,853	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$71,050	AllOtherContributionsAmt
Total Contributions	$71,050	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CPA DUES - PARTICLEBOARD	$740,859	$740,859
CPA DUES - MDF	$488,196	$488,196
ASSOCIATE MEMBERS BASE DUES	$422,733	$422,733
LAB FEES INCOME	$332,279	$332,279
GRADEMARK PROGRAM FEES	$288,560	$288,560

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$841,762	TotalRevenueColumnAmt
Related Or Exempt Func Income	$841,762	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,114,389	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$10,953	TotalRevenueColumnAmt
Exclusion	$10,953	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	PUBLICATION SALES INCOME	Desc
Total Revenue Column	$7,439	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,439	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,439	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,203,831	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,121,828	RelatedOrExemptFuncIncomeAmt
Exclusion	$10,953	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$572,341	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$572,262	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$61,993	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$100,801	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$78,102	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$109,291	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$25,368	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$113,330	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$129,681	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$87,529	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$120,509	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$557,901	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$85,319	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$145,736	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$52,641	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
ACCREDITATION DUES	$28,360
BANK AND CREDIT CARD FEES	$22,029
LAB SUPPLIES - GRADEMARK	$17,359
RECRUITMENT - GENERAL	$3,327

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,883,879	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$416,313	BOYAmt
EOY	$516,524	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$78,501	BOYAmt
EOY	$9,819	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$313,738	BOYAmt
EOY	$310,029	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$78,774	BOYAmt
EOY	$69,872	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,779,046	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,488,386	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,436,397	BOYAmt
EOY	$2,290,660	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$478,865	BOYAmt
EOY	$528,355	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,802,588	BOYAmt
EOY	$3,725,259	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$388,092	BOYAmt
EOY	$120,951	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$17,100	BOYAmt
EOY	$3,000	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$1,644,281	BOYAmt
EOY	$1,553,256	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,049,473	BOYAmt
EOY	$1,677,207	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,753,115	BOYAmt
EOY	$2,048,052	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,753,115	BOYAmt
EOY	$2,048,052	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,802,588	BOYAmt
EOY	$3,725,259	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$319,952	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$25,015	NetUnrlzdGainsLossesInvstAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	false	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (true)	AgreeCarryoverPriorYearInd
Dues Assessments	$1,497,115	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$110,000	NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov	$35,000	NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot	$145,000	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$170,000	AggregateReportedDuesNtcAmt
Taxable	-$25,000	TaxableAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,323,945	OtherCostOrOtherBasisAmt
Depreciation	$1,044,486	DepreciationAmt
Book Value	$2,279,459	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,279,459	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENT IN SMITH BARNEY - GEN	Desc
Book Value	$528,355	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$528,355	TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt	$3,178,816	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$25,015	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$25,015	RevenueNotReportedAmt
Revenue Subtotal	$3,203,831	RevenueSubtotalAmt
Total Revenue Per Form990	$3,203,831	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,883,879	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,883,879	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,883,879	TotalExpensesPerForm990Amt

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	false	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	OTTAWA, CANADA	RegionTxt
Offices	1	OfficesCnt
Employee	1	EmployeeCnt
Type Of Activities Conducted	CANADIAN EMPLOYEE	TypeOfActivitiesConductedTxt
Specific Services Provided	GOVT AFFAIRS / MEMBR	SpecificServicesProvidedTxt
Region Total Expenditures	$20,960	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	1	SubtotalEmployeesCnt
Total Office	1	TotalOfficeCnt
Total Employee	1	TotalEmployeeCnt
Subtotal Spent	$20,960	SubtotalSpentAmt
Total Spent	$20,960	TotalSpentAmt
Transfer To Foreign Corp	false	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	false	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	false	PassiveForeignInvestmestCoInd
Foreign Partnership	false	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE F, PAGE 1, PART I, LINE 3	FormAndLineReferenceDesc
Explanation	OTTAWA, CANADA 20,960 0	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	Yes (true)	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt
JACKSON MORRILL
PRESIDENT	$150,410	$31,500	$22,866	$204,776
THOMAS A JULIA
FORMER PRESIDENT				$195,706	$195,706
GARY L HEROUX
VP-PROD ACCEPT	$115,723	$5,000	$41,765	$189,159	$26,671
JEANNE E ERVIN
VP-MEMB & ADM	$115,672	$8,000	$40,802	$178,698	$14,224

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE J, PAGE 1, PART I, LINE 4	FormAndLineReferenceDesc
Explanation	THOMAS A. JULIA 195,706 0 0	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSION	THE ASSOCIATION WAS FORMED TO FURTHER THE ACCEPTANCE AND USE OF PARTICLEBOARD, MEDIUM DENSITY FIBERBOARD(MDF), HARDBOARD AND ENGINEERED WOOD SIDING AND TRIM (EWST) AS A BUILDING MATERIAL, CONDUCT TECHNICAL RESEARCH AND PROVIDE THIRD PARTY CERTIFICATION FOR PARTICLEBOARD,MDF, HARDBOARD AND EWST MANUFACTURERS.
FORM 990, PAGE 6, PART VI, LINE 6	OMPOSITE PANEL ASSOCIATION (CPA), FOUNDED IN 1960, REPRESENTS THE NORTH AMERICAN WOOD-BASED COMPOSITE PANEL AND DECORATIVE SURFACING INDUSTRIES ON TECHNICAL, REGULATORY, QUALITY ASSURANCE AND PRODUCT ACCEPTANCE ISSUES. CPA GENERAL MEMBERS INCLUDE THE LEADING MANAFACTURERS OF PARTICLEBOARD, MEDIUM DENSITY FIBERBOARD(MDF),HARDBOARD AND ENGINEERED WOOD SIDING(EWST) REPRESENTING ABOUT 95% OF NORTH AMERICAN MANAFUCTURING CAPACITY. CPA ALSO BRINGS TOGETHER THE COMPLETE VALUE CHAIN AFFILIATED WITH THE COMPOSITE PANEL INDUSTRY. CPA ASSOCIATE MEMBERS INCLUDE MANUFACTURERS OF FURNITURE, CABINETS, MOULDINGS, DOOR, DECORATIVE SURFACES AND EQUIPMENT, ALONG WITH LAMINATORS, DISTRIBUTORS, INDUSTRY MEDIA AND ADHESIVE SUPPLIERS. ALL ARE COMMITTED TO PRODUCT ADVANCEMENT AND INDUSTRY COMPETITIVENESS.
FORM 990, PAGE 6, PART VI, LINE 7A	CPA IS GOVERNED BY A BOARD OF DIRECTORS THAT INCLUDES ONE REPRESENTATIVE FROM EACH GENERAL MEMBER COMPANY AND NO MORE THAN 25% OF THE ASSOCIATE MEMBER COMPANIES. AN EXECUTIVE COMMITTEE, SELECTED FROM AMONG THE BOARD MEMBERS, REPORTS TO THE BOARD AND ACTS IN ITS PLACE BETWEEN NORMALLY SCHEDULED BOARD MEETINGS. CPA IS ORGANIZED AROUND FIVE ADDITIONAL STANDING COMMITTEES -- DECORATIVE SURFACES COUNCIL, ENVIRONMENTAL AND PUBLIC AFFAIRS COMMITTEE (EPAC), MARKETING, PRODUCTION AND TECHNICAL. ANY OF THESE COMMITTEES MAY APPOINT A SUBCOMMITTEE(S) OR TASK GROUP(S). TASK GROUPS ARE APPOINTED FOR ACTIVITIES THAT TYPICALLY HAVE A FIXED DURATION (FOR EXAMPLE, THE EDITING OF A CPA PUBLICATION), WHERAS SUBCOMMITTEES ARE INTENDED TO ADDRESS ONGOING ISSUES AND PROGRAMS (FOR EXAMPLE, THE MARKETING COMMITTEE'S COMMUNICATION SUBCOMMITTEE).
FORM 990, PAGE 6, PART VI, LINE 7B	CPA HAS PROFESSIONAL AND SUPPORT STAFF, MOST OF WHOM WORK FROM CPA'S HEAD OFFICE IN LEESBURG, VIRGINIA. CPA RETAINS OUTSIDE LEGAL COUNSEL FOR BOTH ITS GENERAL AND ENVIRONMENTAL PROGRAMS. COUNSEL IS PRESENT FOR ALL BOARD AND EXECUTIVE COMMITTEE MEETINGS, AND FOR CERTAIN OTHER MEETINGS.
FORM 990, PAGE 6, PART VI, LINE 11B	FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AND REVIEWED BY OFFICERS AMD MANAGEMENT PRIOR TO AN ELECTRONIC VERSION BEING MADE AVAILABLE TO THE BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12C	CPA MEMBERS AND PARTICIPANTS IN ASSOCIATION MEETINGS OR CALLS ARE REMINDED THAT ANTITRUST LAWS ARE IN EFFECT AND ASKED TO REFRAIN FROM SPECIFIC DISCUSSIONS RELATED TO COMPETITIVE MARKET PRACTICES SUCH AS PRICING OR INDIVIDUAL COMPANY OPERATIONS THAT COULD IMPACT FREE TRADE. MEMBERS SHOULD CONTACT CPA STAFF OR LEGAL COUNSEL IMMEDIATELY IF THERE IS A CONCERN OF ACTIVITY VIOLATING THE POLICY.
FORM 990, PAGE 6, PART VI, LINE 15A	COMPENSATION OF PRESIDENT REVIEWED AND APPROVED BY EXECUTIVE COMMITTEE.
FORM 990, PAGE 6, PART VI, LINE 15B	ANNUAL SALARY REVIEW IS DONE IN DECEMBER OF EACH YEAR. SUPERVISORS EVALUATE EMPLOYEES IN THE CONTEXT OF THEIR PARTICULAR JOB THROUGH A ONE- ON-ONE MEETING AS WELL AS COMPLETION OF A WRITTEN EVALUATION. JOB DESCRIPTIONS ARE EVALUALTED AS WELL AS PLANNED EMPLOYEE OBJECTIVES FOR THE UPCOMING YEAR. ALL POSITIONS ARE SET WITH A SALARY RANGE AND IS SUBJECT TO REVIEW AND CHANGE EACH YEAR. SALARIES INCLUDE A FIXED, NOMINAL PERCENT COST OF LIVING ADJUSTMENT (COLA) AND A POSITION ADJUSTMENT (PA) THAT WILL BE A FIXED PERCENT BASED ON THE PARTICULAR QUARTILE IN WHICH THE SALARY CURRENTLY FALLS. THE PRESIDENT HAS AN EMPLOYMENT CONTRACT AND IS NOT INCLUDED IN THIS ANNUAL PROCESS.
FORM 990, PAGE 6, PART VI, LINE 19	CPA HOLDS TWO SCHEDULED MEETINGS OF THE FULL MEMBERSHIP EACH YEAR -- IN THE SPRING AND AGAIN IN THE FALL. THE LATTER IS CPA'S ANNUAL PLANNING AND BUDGETING MEETING AT WHICH MEMBERS DEVELOP AND APPROVE OPERATIONAL PLANS AND BUDGETS FOR THE FOLLOWING FISCAL YEAR. THE SPRING MEETING SERVES AS MORE ON AN EDUCATIONAL AND NETWORKING FUNCTION, AND PROVIDES OPPORTUNITIES FOR MEMBER-TO-MEMBER INTERACTION AS WELL AS WORKSHOPS AND COMMITTEE MEETINGS. MEETING MATERIALS AND MINUTES ARE PREPARED AND PUBLISHED ON CPA'S WEBSITE FOR IN CONJUNCTION WITH BOTH OF THESE MEETINGS. MATERIALS ARE ALSO CIRCULATED ELECTRONICALLY TO ALL MEMBERS OF CPA.