CAROLINA ROOFING AND SHEET METAL CONTRACTORS ASSOCIATION INC: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: CAROLINA ROOFING AND SHEET METAL CONTRACTORS ASSOCIATION INC (EIN 56-0893161)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-05-14
IRS object ID: 201431349349306353
Schema version: 2012v2.2
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
Form 990
Schedule C
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2014-05-14T03:55:15-00:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Douglas Kent Gentile CPA	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	7301 Carmel Executive Pk Ste 212	AddressLine1
City	Charlotte	City
State	NC	State
ZIP Code	28226	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	560893161	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	CAROLINA ROOFING AND SHEET METAL CONT ASSN INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	CARO	NameControl
Phone	7045561228	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 7643	AddressLine1
City	CHARLOTTE	City
State	NC	State
ZIP Code	282417643	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	CARLA SIMS	Name
Title	EXECUTIVE DIRECTOR	Title
Phone	7045561228	Phone
Date Signed	2014-05-14	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Douglas Gentile	Name
Phone	7045431611	Phone
Date Prepared	2014-05-14	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	CARLA SIMS	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	710 IMPERIAL WAY	AddressLine1
City	CHARLOTTE	City
State	NC	State
ZIP Code	28273	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	351335	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
All Affiliates Included	true	AllAffiliatesIncluded
Organization501c	X	Organization501c
Web Site	www.crsmca.org	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1994	YearFormation
State Legal Domicile	NC	StateLegalDomicile
Activity Or Mission Description	THE MISSION OF THE CAROLINAS ROOFING AND SHEET METAL CONTRACTORS ASSN, INC IS TO PROMOTE EDUCATION, DEVELOP RELATIONS AND MAINTAIN QUALITY IN THE FIELD OF ROOFING AND SHEET METAL CONTRACTING.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	140	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	0	NbrIndependentVotingMembers
Total Nbr Employees	2	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	-13362	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	90193	ContributionsGrantsPriorYear
Contributions Grants Current Year	86320	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	177312	ProgramServiceRevenuePriorYear
Program Service Revenue CY	188937	ProgramServiceRevenueCY
Investment Income Prior Year	564	InvestmentIncomePriorYear
Investment Income Current Year	254	InvestmentIncomeCurrentYear
Other Revenue Prior Year	95122	OtherRevenuePriorYear
Other Revenue Current Year	75824	OtherRevenueCurrentYear
Total Revenue Prior Year	363191	TotalRevenuePriorYear
Total Revenue Current Year	351335	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	79201	SalariesEtcPriorYear
Salaries Etc Current Year	85849	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	255737	OtherExpensePriorYear
Other Expenses Current Year	261692	OtherExpensesCurrentYear
Total Expenses Prior Year	334938	TotalExpensesPriorYear
Total Expenses Current Year	347541	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	28253	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	3794	RevenuesLessExpensesCY
Total Assets BOY	514310	TotalAssetsBOY
Total Assets EOY	574670	TotalAssetsEOY
Total Liabilities BOY	308357	TotalLiabilitiesBOY
Total Liabilities EOY	182290	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	205953	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	392380	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	THE MISSION OF THE CAROLINAS ROOFING AND SHEET METAL CONTRACTORS ASSN, INC IS TO PROMOTE EDUCATION, DEVELOP RELATIONS AND MAINTAIN QUALITY IN THE FIELD OF ROOFING AND SHEET METAL CONTRACTING	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Description	MID WINTER CONVENTION THIS EVENT IS AN EDUCATIONAL SESSION AND TRADE SHOW GIVING MEMBERS THE OPPORTUNITY TO LEARN AND BECOME FAMILIAR WITH CURRENT TRENDS, MATERIALS AND EQUIPMENT IN THE INDUSTRY. THIS EVENT ALSO GIVES MEMBERS THE OPPORTUNITY TO INTERACT AND BUILD COMMUNITY WITHIN THE INDUSTRY	Description
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	2	NumberOfEmployees
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Licensed More Than One State	false	LicensedMoreThanOneState
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	140	NbrVotingGoverningBodyMembers
Number Independent Voting Members	0	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	true	MembersOrStockholders
Election Of Board Members	true	ElectionOfBoardMembers
Decisions Subject To Approval	true	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	true	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	true	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	true	RegularMonitoringEnforcement
Whistleblower Policy	true	WhistleblowerPolicy
Document Retention Policy	true	DocumentRetentionPolicy
Compensation Process CEO	true	CompensationProcessCEO
Compensation Process Other	true	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NC	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	CARLA SIMS EXECUTIVE DIRECTOR	NamePerson
Telephone Number	7045561228	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	710 IMPERIAL COURT	AddressLine1
City	CHARLOTTE	City
State	NC	State
ZIP Code	28273	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (15 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Average Hours Per Week RelatedAverageHoursPerWeekRelated	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Key EmployeeKeyEmployee
JON MCLELLAND
Director	001.00	001.00	X	0	0	0
CHARLES PATTERSON
Director	001.00	001.00	X	0	0	0
NELLIE REEVES
Director	001.00	001.00	X	0	0	0
ALLEN HUGHES
Director	001.00	001.00	X	0	0	0
MARK STEWART
Director	001.00	001.00	X	0	0	0
HUNTER STEED
Director	001.00	001.00	X	0	0	0
JOHN GANN
Director	001.00	001.00	X	0	0	0
SCOTT MATHIAS
Director	001.00	001.00	X	0	0	0
BEN PICKENS III
Director	001.00	001.00	X	0	0	0
ERIC CAMPBELL
Director	001.00	010.00	X	0	0	0
WES WILKINSON
President	002.00	002.00		0	0	0	X
WES WILLIAMSON
1st Vice President	002.00	002.00		0	0	0	X
THOMAS SMITH
2nd Vice President	002.00	002.00		0	0	0	X
DAVID GRIFFIN
Secretary/Treasurer	002.00	002.00		0	0	0	X
CARLA SIMS
Executive Director	040.00	040.00		0	0	0		X

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Membership Dues	86320	MembershipDues
Total Contributions	86320	TotalContributions

Program Service Revenue ProgramServiceRevenue (4 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
MID WINTER CONVENTION	900099	121196
SUMMER CONVENTION	900099	48910
DISTRICT MEETINGS	900099	11802
SCHOOL AND SEMINARS	900099	7029

Field	Value	IRS element (for citing)
Total Program Service Revenue	188937	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	254	TotalRevenueColumn

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	11697	TotalRevenueColumn

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn
ADVERTISING	541800	18390
ADMINISTRATION FEE	561000	42500
SALE ITEMS	561000	2275

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	962	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	64127	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	351335	TotalRevenueColumn

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	0	Total

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	0	Total

Foreign Grants ForeignGrants

Field	Value	IRS element (for citing)
Total	0	Total

Benefits To Members BenefitsToMembers

Field	Value	IRS element (for citing)
Total	0	Total

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	0	Total

Comp Disqual Persons CompDisqualPersons

Field	Value	IRS element (for citing)
Total	0	Total

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	76105	Total

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1588	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	8156	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Management FeesForServicesManagement

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	7044	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	0	Total

Field	Value	IRS element (for citing)
Fees For Services Prof Fundraising		FeesForServicesProfFundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	0	Total

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	0	Total

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	2803	Total

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	0	Total

Royalties Royalties

Field	Value	IRS element (for citing)
Total	0	Total

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	0	Total

Travel Travel

Field	Value	IRS element (for citing)
Total	0	Total

Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials

Field	Value	IRS element (for citing)
Total	0	Total

Conferences Meetings ConferencesMeetings

Field	Value	IRS element (for citing)
Total	134501	Total

Interest Interest

Field	Value	IRS element (for citing)
Total	9547	Total

Payments To Affiliates PaymentsToAffiliates

Field	Value	IRS element (for citing)
Total	0	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	10159	Total
Management And General	10159	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	2912	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
ORGANIZATIONAL DUES	275
DISTRICT MEETING EXPENSE	10193
SCHOOLS AND SEMINARS	6929
INTERNET	2804

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	74525	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	347541	Total
Management And General	10159	ManagementAndGeneral

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	74065	BOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	38282	BOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	4111	BOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	540700	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	363488	BOY
EOY	540700	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	32232	BOY
EOY	32232	EOY

Intangible Assets IntangibleAssets

Field	Value	IRS element (for citing)
BOY	2132	BOY
EOY	1738	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	514310	BOY
EOY	574670	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	69500	BOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	56407	BOY

Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp

Field	Value	IRS element (for citing)
BOY	182450	BOY
EOY	182290	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	308357	BOY
EOY	182290	EOY

Field	Value	IRS element (for citing)
Do Not Follow SFAS117	X	DoNotFollowSFAS117

Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc

Field	Value	IRS element (for citing)
BOY	205953	BOY
EOY	392380	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	205953	BOY
EOY	392380	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	514310	BOY
EOY	574670	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	3794	ReconcilationRevenueExpenses
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview

Accountant Compile Or Review Basis AccountantCompileOrReviewBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
FS Audited	true	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	true	AuditCommittee
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule C IRS990ScheduleC

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Included On FS	false	IncludedOnFS

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	72177	OtherCostOrOtherBasis
Book Value	72177	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	339428	OtherCostOrOtherBasis
Book Value	339428	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	129095	OtherCostOrOtherBasis
Book Value	129095	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	540700	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (2 entries)

DescriptionDescription
Financial derivatives and other financial products
Closely-held equity interests

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	Federal income taxes	Description

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

ExplanationExplanation
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 SCHOOLS AND SEMINARS SPONSORED FOR THE BENEFIT OF THOSE IN THE ROOFING INDUSTRY
Form 990, Part III, Line 4d Program Service Expenses 0, Grants and allocations 0, Revenue 0 PROGRAM SERVICES