BUILDING OFFICALS & INSPECTORS EDUCATIONAL ASSOCIATION INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- BUILDING OFFICALS & INSPECTORS EDUCATIONAL ASSOCIATION INC (EIN 30-0067504)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-04
- IRS object ID
- 202513099349200101
- Schema version
- 2024v5.2
- 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 | 2025-11-04T21:25:02-08:00 | ReturnTs |
| Tax Period End | 2024-12-31 | 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 | 2024-01-01 | 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 | Claudio H Grande | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9546101633 | PhoneNum |
| Signature | 2025-05-03 | 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 Wilson | PreparerPersonNm |
| PTIN | P01063616 | PTIN |
| Phone | 9546839216 | PhoneNum |
| Preparation | 2025-11-05 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | 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 | $58,904 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $1,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $34,468 | ProgramServiceRevenueAmt |
| Membership Dues | $18,700 | MembershipDuesAmt |
| Investment Income | $785 | InvestmentIncomeAmt |
| Sale Of Assets Gross | $3,951 | SaleOfAssetsGrossAmt |
| Cost Or Other Basis Expense Sale | $0 | CostOrOtherBasisExpenseSaleAmt |
| Gain Or Loss From Sale Of Assets | $3,951 | 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 | $58,904 | TotalRevenueAmt |
| Grants And Similar Amounts Paid | $500 | GrantsAndSimilarAmountsPaidAmt |
| Fees And Other Pymt To Ind Cntrct | $711 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $56,076 | OtherExpensesTotalAmt |
| Total Expenses | $57,287 | TotalExpensesAmt |
| Excess Or Deficit For Year | $1,617 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $268,409 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | $24,268 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $294,294 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,215 | BOYAmt |
| EOY | $292,973 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $194 | BOYAmt |
| EOY | $1,321 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,409 | BOYAmt |
| EOY | $294,294 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $268,409 | BOYAmt |
| EOY | $294,294 | 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 interest 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 | $28,996 |
| 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. | $500 | $24,285 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $53,281 | 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 |
| K-Maron Perdue | ||||
| 2nd Vice President | 7.00 | $0 | $0 | $0 |
| Thuy Turner | ||||
| 3rd Vice President | 7.00 | $0 | $0 | $0 |
| Pete Deveaugh | ||||
| Treasurer | 7.00 | $0 | $0 | $0 |
| Claudio Grande | ||||
| Executive Secretary | 7.00 | $0 | $0 | $0 |
| Chad DeLariona | ||||
| Recording Secretary | 7.00 | $0 | $0 | $0 |
| Marcelo Almas | ||||
| Corresponding 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 | $24,805 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $22,500 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $31,990 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $19,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $19,700 | CurrentTaxYearAmt |
| Total | $117,995 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $82,935 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $53,669 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $50,135 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $30,895 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $34,468 | CurrentTaxYearAmt |
| Total | $252,102 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $10,400 | CurrentTaxYearMinus2YearsAmt |
| 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 | $107,740 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $76,169 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $92,525 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $49,895 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $54,168 | CurrentTaxYearAmt |
| Total | $380,497 | 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 | $380,497 | 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 | $37 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $785 | CurrentTaxYearAmt |
| Total | $2,138 | 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 | $37 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $12 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $785 | CurrentTaxYearAmt |
| Total | $2,138 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $382,635 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.99440 | PublicSupportCY509Pct |
| Public Support PY509 | 0.99570 | PublicSupportPY509Pct |
| Investment Income CY | 0.00560 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00430 | 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 CAPTIAL GAINS(LOSSES) AND CAPITAL GAIN DISTRIBUTIONS AS REPORTED ON LINE 5 OF FORM 990 EZ HAVE BEEN REPORTED AS FOLLOWS: YEAR 2024 $3,951, YEAR 2023 $0, YEAR 2022 ($10,280), YEAR 2021 $17,029, YEAR 2020 $6,029 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (16 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. Virtual seminars provide a cost-effective option by eliminating travel time, expenses, and venue costs for the organization. Meanwhile, live events offer an excellent setting for in-depth discussion, collaboration, and networking opportunities. |
| Form 990EZ, Part I, Line 10 | PROMOTION OF SAFETY ; SPONSORSHIP; Florida Assoc. of Plumbing-Gas Mechanical Inspectors : 376 N Samsula Drive, New Smyrna Beach, FL, 32168; NONE, 500. |
| Form 990EZ, Part I, Line 16 | ADVERTISING AND OUTREACH 977. |
| Form 990EZ, Part I, Line 16 | COMPUTER AND INTERNET 1518. |
| Form 990EZ, Part I, Line 16 | CONFERENCES AND SEMINARS 9637. |
| Form 990EZ, Part I, Line 16 | MEETINGS-OFFICERS AND MEMBERS 10246. |
| Form 990EZ, Part I, Line 16 | MEMBER WELLNESS 546. |
| Form 990EZ, Part I, Line 16 | MERCHANT FEES 561. |
| Form 990EZ, Part I, Line 16 | NETWORKING AND OUTREACH EVENTS 23654. |
| Form 990EZ, Part I, Line 16 | OFFICE EXPENSES 2157. |
| Form 990EZ, Part I, Line 16 | WEBSITE DESIGN AND MAINTENANCE 5842. |
| Form 990EZ, Part I, Line 16 | Depreciation 938. |
| Form 990EZ, Part I, Line 20 | UNREALIZED CHANGE IN MARKET VALUE OF INVESTMENT 24268. |
| Form 990EZ, Part II, Line 24 | Computer Equipment $5,114, Less Depreciation $4,920 194. |
| Form 990EZ, Part II, Line 24 | Computer Equipment $6,379, Less Depreciation $5,858 521. |
| Form 990EZ, Part II, Line 24 | Security Deposit 800. |