NORTH AMERICAN BUILDING MATERIAL DISTRIBUTION ASSOCIATION: Form 990, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- NORTH AMERICAN BUILDING MATERIAL DISTRIBUTION ASSOCIATION (EIN 36-2226999)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2026-05-12
- IRS object ID
- 202631329349301428
- Schema version
- 2024v5.5
- 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 | 2026-05-12T09:16:48-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 362985770 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SELDEN FOX LTD | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE PARKVIEW PLAZA SUITE 710 | AddressLine1Txt |
| City | OAKBROOK TERRACE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60181 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 362226999 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NORTH AMERICAN BUILDING MATERIAL | BusinessNameLine1Txt |
| Business Name Line2 | DISTRIBUTION ASSOCIATION | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NORT | BusinessNameControlTxt |
| Phone | 3123216845 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH AVENUE 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MICHAEL WILBUR | PersonNm |
| Person Title | EXECUTIVE VICE PRESIDENT | PersonTitleTxt |
| Phone | 3123216845 | PhoneNum |
| Signature | 2026-05-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT G WUJEK | PreparerPersonNm |
| PTIN | P01367472 | PTIN |
| Phone | 6309541400 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MICHAEL WILBUR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH AVENUE 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,892,331 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NBMDA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1952 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | PROMOTE THE WHOLESALE DISTRIBUTION OF SPECIALTY BUILDING MATERIALS FOR INTERIORS AND INFORM/EDUCATE MEMBERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $17,112 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,461,242 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,535,241 | CYProgramServiceRevenueAmt |
| PY Investment Income | $14,641 | PYInvestmentIncomeAmt |
| CY Investment Income | $28,527 | CYInvestmentIncomeAmt |
| PY Other Revenue | $13,869 | PYOtherRevenueAmt |
| CY Other Revenue | $17,112 | CYOtherRevenueAmt |
| PY Total Revenue | $1,489,752 | PYTotalRevenueAmt |
| CY Total Revenue | $1,580,880 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,427,702 | PYOtherExpensesAmt |
| CY Other Expenses | $1,382,617 | CYOtherExpensesAmt |
| PY Total Expenses | $1,427,702 | PYTotalExpensesAmt |
| CY Total Expenses | $1,382,617 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $62,050 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $198,263 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,433,972 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,887,524 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $652,467 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $822,624 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $781,505 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,064,900 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE ASSOCIATION'S MISSION IS TO PROMOTE THE WHOLESALE DISTRIBUTION OF SPECIALTY BUILDING MATERIALS FOR INTERIORS AND TO DEVELOP AND PROMOTE THE EFFECTIVENESS OF DISTRIBUTION PROCESSES TO IMPROVE MEMBER PROFITABILTY AND GROWTH. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | ANNUAL CONVENTION - THE ASSOCIATION HOSTS AN ANNUAL CONVENTION AND TRADESHOW TO UNITE THE TOP DISTRIBUTORS, SUPPLIERS, AND SERVICE PROVIDERS FROM THE FLOOR COVERING, SPECIALTY BUILDING MATERIAL, CABINETRY, AND WOODWORKING INDUSTRIES TO NETWORK, ENGAGE, LEARN, AND GROW THEIR BUSINESSES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | EDUCATION - THE ASSOCIATION'S EDUCATIONAL DEVELOPMENT PROGRAM AIMS TO DEVELOP AND OFFER MODERN , COST-EFFECTIVE, AND DYNAMIC SOLUTIONS FOR EMPLOYEE TRAINING THAT CAN BENEFIT NOT ONLY THE COMPANIES THAT PARTICIPATE, BUT THE INDUSTRY AS A WHOLE. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SURVEYS AND RESEARCH - THE ASSOCIATION PROVIDES CRITICAL BENCHMARKING DATA GENERATED FROM DISTRIBUTOR MEMBERS, ECONOMIC DATA BASED ON INDUSTRY-SPECIFIC INDICATORS, AND RESEARCH ON INDUSTRY TOPICS AND TRENDS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 16 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3126446610 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 NORTH WABASH AVENUE SUITE 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60614 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JON MINNAERT | ||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN GERAGHTY | ||||||
| PRESIDENT-ELECT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ANDREW NORTHROP | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CHRIS BURNS | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DON PLUNKETT | ||||||
| IMMEDIATE PAST PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ROEBY BIRDSALL | ||||||
| DISTRIBUTOR DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JEFF LEWANDOWSKI | ||||||
| DISTRIBUTOR DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CRAIG RATCHFORD | ||||||
| DISTRIBUTOR DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KELSEY SPITZ-DIETRICH | ||||||
| DISTRIBUTOR DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAYCE HEWLETT | ||||||
| SUPPLIER DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TYMON MOORE | ||||||
| SUPPLIER DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANTHONY MUCK | ||||||
| SUPPLIER DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AL MURRAY | ||||||
| SUPPLIER DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DON RAYMOND | ||||||
| SUPPLIER DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE SMITH | ||||||
| SUPPLIER DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL WILBUR | ||||||
| EXECUTIVE VICE PRESIDENT | 20.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SMITHBUCKLIN CORPORATION | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 330 N WABASH AVENUE SUITE 2000 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60611 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | MANAGEMENT SERVICES | ServicesDesc |
| Compensation | $808,203 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| ANNUAL CONVENTION | 900099 | $986,453 | $986,453 |
| MEMBERSHIP DUES | 900099 | $358,382 | $358,382 |
| EDUCATION | 900099 | $99,075 | $99,075 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $91,331 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,331 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,535,241 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $25,010 | TotalRevenueColumnAmt |
| Exclusion | $25,010 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $314,968 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $311,451 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,517 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,517 | TotalRevenueColumnAmt |
| Exclusion | $3,517 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | ADVERTISING | Desc |
| Business | 541800 | BusinessCd |
| Total Revenue Column | $17,112 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $17,112 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $17,112 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,580,880 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,535,241 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $17,112 | UnrelatedBusinessRevenueAmt |
| Exclusion | $28,527 | ExclusionAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $808,203 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,162 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,750 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,591 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $110,285 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,822 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,966 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $326,385 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,214 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BANK & CREDIT CARD FEES | Desc |
| Total | $29,390 | TotalAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,849 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,382,617 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $367,293 | BOYAmt |
| EOY | $712,165 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,637 | BOYAmt |
| EOY | $42,506 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,945 | BOYAmt |
| EOY | $130,598 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $918,097 | BOYAmt |
| EOY | $1,002,255 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,433,972 | BOYAmt |
| EOY | $1,887,524 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,341 | BOYAmt |
| EOY | $30,447 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $618,126 | BOYAmt |
| EOY | $792,177 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $652,467 | BOYAmt |
| EOY | $822,624 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $781,505 | BOYAmt |
| EOY | $1,064,900 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $781,505 | BOYAmt |
| EOY | $1,064,900 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,433,972 | BOYAmt |
| EOY | $1,887,524 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $198,263 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $66,222 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $18,910 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | 0 | FSAuditedInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (1) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | THE ASSOCIATION HAS DELEGATED THE MANAGEMENT OF ITS DAILY OPERATIONS TO SMITHBUCKLIN CORPORATION (SMITHBUCKLIN) IN CHICAGO. SMITHBUCKLIN IS A MANAGEMENT COMPANY WHICH MANAGES ALL ASPECTS OF THE ASSOCIATION IN ACCORDANCE WITH THE ASSOCIATION'S BYLAWS AND POLICIES. OPERATIONS MAY INCLUDE, BUT ARE NOT LIMITED TO, ADMINISTRATION, MEMBERSHIP, FINANCE AND ACCOUNT, CONVENTION/TRADESHOW/MEETING PLANNING, EDUCATION, MARKETING, INFORMATION TECHNOLOGY AND GOVERNMENT RELATIONS. SMITHBUCKLIN EMPLOYEES PROVIDE THESE SERVICES. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATION HAS FIVE CLASSES OF MEMBERSHIP: DISTRIBUTOR, ASSOCIATE, ALLIED, ORGANIZATIONAL, AND HONORARY. DISTRIBUTOR MEMBERSHIP INCLUDES ANY PERSONAL OR LEGAL ENTITY PRIMARILY AND ACTIVELY ENGAGED IN THE DISTRIBUTION OF BUILDING MATERIALS AND OTHER RELATED PRODUCTS AT THE WHOLESALE LEVEL. SUCH PERSONS OR ENTITIES MUST: - BE RECOGNIZED AS A WHOLESALER OF SUCH PRODUCTS BY REPRESENTATIVE MANUFACTURERS AND BY A SUFFICIENT NUMBER OF CUSTOMERS TO CLEARLY ESTABLISH THE FACT THAT A BONA FIDE WHOLESALING SERVICE IS PERFORMED FOR CUSTOMERS. - MAINTAIN A FULL-TIME SALES ORGANIZATION ACTIVELY AND CONTINUOUSLY ENGAGED IN CALLING UPON AND SELLING AT WHOLESALE TO CUSTOMERS DURING NORMAL BUSINESS HOURS. - MAINTAIN ADEQUATELY STAFFED AND EQUIPPED OFFICE, WAREHOUSE AND SHIPPING FACILITIES, WHICH SHALL BE CONTINUOUSLY OPEN TO CUSTOMERS DURING NORMAL BUSINESS HOURS. - NORMALLY PURCHASE BUILDING MATERIALS OR OTHER RELATED PRODUCTS IN CAR/TRUCKLOT BULK QUANTITIES AND MAINTAINS A WAREHOUSE STOCK OF SUCH PRODUCTS LARGE ENOUGH TO SERVE CUSTOMERS ADEQUATELY. - PERIODICALLY ISSUE A STOCK LIST OR CATALOG COVERING BUILDING MATERIALS OR OTHER RELATED PRODUCTS AVAILABLE FOR SALE AT WHOLESALE TO CUSTOMERS. - PROVIDE INVOICING AND CREDIT SERVICES IN CONNECTION WITH ITS SALES - NOT DISTRIBUTE TO ITS MEMBERS OR TO CUSTOMERS ITS ANNUAL NET OR SURPLUS RESULTING FROM TRADING OPERATIONS. ASSOCIATE MEMBERSHIP INCLUDES ANY PERSON OR LEGAL ENTITY WHICH MANUFACTURES BUILDING MATERIALS OR RELATED PRODUCTS OR IMPORTS SUCH PRODUCTS AND SELLS THEM TO WHOLESALE DISTRIBUTORS FOR RESALE IN THE NORMAL CONDUCT OF THEIR BUSINESS. ALLIED MEMBERSHIP INCLUDES ANY PERSON OR LEGAL ENTITY EXCEPT FOR A MANUFACTURER'S REPRESENTATIVE OR AGENT ACTING ON BEHALF OF A BUILDING MATERIALS MANUFACTURER, WHICH FURNISHES SERVICES OR SUPPLIES, OTHER THAN BUILDING MATERIALS OR RELATED PRODUCTS, TO WHOLESALE DISTRIBUTORS FOR USE IN THEIR BUSINESSES AND NOT NORMALLY FOR RESALE. ORGANIZATIONAL MEMBERSHIP INCLUDES ANY ASSOCIATION, GROUP, SOCIETY OR OTHER TYPE OF ORGANIZED ENTITY WHOSE MEMBERS OR PARTICIPANTS ARE INVOLVED IN THE DISTRIBUTION OR MANUFACTURE OF BUILDING MATERIALS OR RELATED PRODUCTS, PROVIDED THAT ALL OF ITS MEMBERS OR PARTICIPANTS ARE DISTRIBUTOR OR ASSOCIATE MEMBERS OF NBMDA HONORARY MEMBERSHIP - THE BOARD MAY BY MAJORITY VOTE ELECT AS AN HONORARY MEMBER ANY PERSON NO LONGER ACTIVE IN THE INDUSTRY WHO HAS DEMONSTRATED AN INTEREST IN THE SALE AND DISTRIBUTION OF BUILDING MATERIALS AND WHOSE PAST EXPERIENCE IN, OR SERVICE TO, THE INDUSTRY, OR OTHER SPECIAL QUALIFICATIONS, JUSTIFIES SUCH ELECTION. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ASSOCIATION'S BOARD OF DIRECTORS IS ELECTED BY A VOTE OF ITS DISTRIBUTOR, ASSOCIATE, AND ALLIED MEMBERS WITH THE ASSISTANCE OF A NOMINATING COMMITTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ASSOCIATION'S FORM 990 IS PREPARED BY INDEPENDENT ACCOUNTANTS AND SUBMITTED TO THE ASSOCIATION'S MANAGEMENT COMPANY FOR INITIAL REVIEW. THE FORM IS THEN SUBMITTED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSION PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT AT THE BEGINNING OF THEIR TERMS AND REMINDED TO DISCLOSE ANY CONFLICTS OF INTEREST AS THEY ARISE. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ASSOCIATION'S GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |