2023-08-22T16:17:59-04:00 2022-12-31 351939627 BADEN GAGE & SCHROEDER LLC 6920 POINTE INVERNESS WAY 300 FORT WAYNE IN 468047926 990 2022-01-01 351053030 ASSOCIATED BUILDING CONTRACTORS OF FORT WAYNE INC ASSO 2604839596 536 W COOK ROAD FORT WAYNE IN 468253323 LORI HARVEY EXECUTIVE DIRECTOR 2604839596 2023-08-09 true LORI HARVEY 999009999 false MELISSA J WOLF CPA P01224592 2604222551 2023-08-22 2022 2023-04-26 12:10:37Z GREG LYNCH 536 W COOK RD FORT WAYNE IN 46825 423515 false X WWW.BCAFORTWAYNE.ORG X 1945 TO ADVANCE THE REGION'S COMMERCIAL CONSTRUCTION INDUSTRY BY PROVIDING EDUCATIONAL AND NETWORKING OPPORTUNITIES FOR ITS MEMBERS AND THE COMMUNITY AT LARGE WITH A STRONG FOCUS ON WORKFORCE AND ECONOMIC DEVELOPMENT, SAFETY, AND GOVERNMENTAL / REGULATORY AFFAIRS. 17 17 3 100 0 0 373018 422818 17 -64 1349 688 374384 423442 0 0 154357 169729 0 0 224993 252372 379350 422101 -4966 1341 543977 564052 312347 331081 231630 232971 X TO ADVANCE THE REGION'S COMMERCIAL CONSTRUCTION INDUSTRY BY PROVIDING EDUCATIONAL AND NETWORKING OPPORTUNITIES FOR ITS MEMBERS AND THE COMMUNITY AT LARGE WITH A STRONG FOCUS ON WORKFORCE AND ECONOMIC DEVELOPMENT, SAFETY, AND GOVERNMENTAL / REGULATORY AFFAIRS. false false 422101 423442 ADVANCEMENT OF THE REGION'S COMMERCIAL CONSTRUCTION INDUSTRY BY PROVIDING EDUCATIONAL AND NETWORKING OPPORTUNITIES FOR ITS MEMBERS AND THE COMMUNITY AT LARGE WITH A STRONG FOCUS ON WORKFORCE AND ECONOMIC DEVELOPMENT, SAFETY, AND GOVERNMENTAL / REGULATORY AFFAIRS. 422101 false false false false false false false true false true false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 3 true false false false false false false false false X 17 17 false false false false true true false true true false false true true true true false false false false false IN X LORI HARVEY 2604839596 536 W COOK RD FORT WAYNE IN 46825 BRAD SMITH PAST PRESIDE 2.00 0.00 X X 0 0 0 GREG LYNCH PRESIDENT 2.00 0.00 X X 0 0 0 JAKE FETTERS 1ST VICE PRE 2.00 0.00 X X 0 0 0 BRANDON BUSHEE TREASURER 2.00 0.00 X X 0 0 0 BRIAN GERIG DIRECTOR 2.00 0.00 X 0 0 0 RYAN HELLINGER DIRECTOR 2.00 0.00 X 0 0 0 DAVID MICHAEL DIRECTOR 2.00 0.00 X 0 0 0 ERIC OLSON DIRECTOR 2.00 0.00 X 0 0 0 MIKE SCHENKEL DIRECTOR 2.00 0.00 X 0 0 0 GARY VOIROL 2ND VICE PRE 2.00 0.00 X X 0 0 0 MARK WARSCO DIRECTOR 2.00 0.00 X 0 0 0 LORI HARVEY EXECUTIVE DI 40.00 0.00 X 55077 0 17274 BEN HERMANN DIRECTOR 2.00 0.00 X 0 0 0 ANDY BINKLEY DIRECTOR 2.00 0.00 X 0 0 0 MATT GERBERS DIRECTOR 2.00 0.00 X 0 0 0 BARRY HICKS II DIRECTOR 2.00 0.00 X 0 0 0 EMILY BROUGH DIRECTOR 2.00 X 0 0 0 KELLI WARNER DIRECTOR 2.00 X 0 0 0 55077 17274 false false false PROGRAM FEES 900099 213926 213926 MEMBERSHIP DUES 900099 208892 208892 422818 9 9 73 -73 -73 -73 MISCELLANEOUS 688 688 688 423442 423433 9 72351 71776 1559 14040 10003 6964 8473 5384 10139 3274 176795 4149 15872 4548 MISCELLANEOUS 11235 MERCHANT ACCOUNT FEES 4316 TAXES - OTHER 1223 422101 0 0 0 226885 256141 6218 8635 125 1790 522108 224622 310749 297486 543977 564052 12602 29655 182273 202030 32590 27346 84882 72050 312347 331081 X 228380 228141 3250 4830 231630 232971 543977 564052 1341 X true X false true false false true X 55000 55000 421162 183008 238154 45946 41614 4332 297486 X SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION OPERATES AS THE FISCAL AGENT FOR THE ECONOMIC DEVELPMENT COUNCIL, PROJECT AWARDS, SERVICE AWARDS AND YOUNG PROFESSIONALS COMMITTEE. THE ORGANIZATION COLLECTED FUNDS IN EXCESS OF EXPENDITURES IN THE AMOUNT OF 3,162 AND 2,935 AT DECEMBER 31, 2022 AND 2021, RESPECTIVELY, FOR PROJECT AWARDS; 18,716 AND 17,686 AT DECEMBER 31, 2022 AND 2021, RESPECTIVELY, FOR THE ECONOMIC DEVELOPMENT COUNCIL; AND 5,468 AND 11,969 AT DECEMBER 31, 2022 AND 2021, RESPECTIVELY, FOR THE YOUNG PROFESSIONALS COMMITTEE. THESE FUNDS ARE SHOWN AS CUSTODIAL FUNDS - FISCAL AGENT, A LIABILITY ON THE STATEMENTS OF FINANCIAL POSITION. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ACCOUNTING STANDARD WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME TAX (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2022 AND 2021. THE ORGANIZATION FILES FORM 990 IN THE U.S. FEDERAL JURISDICTION AND FORM NP-20 FOR THE STATE OF INDIANA. MANAGEMENT HAS ANALYZED THE ORGANIZATION'S TAX POSITIONS TAKEN ON INCOME TAX RETURNS FOR ALL OPEN TAX YEARS (GENERALLY DECEMBER 31, 2019, AND LATER YEARS) AND HAS CONCLUDED THAT NO PROVISION FOR INCOME TAX WOULD BE REQUIRED IN THE ORGANIZATIONS FINANCIAL STATEMENTS. FORM 990 - ORGANIZATION'S MISSION TO ADVANCE THE REGION'S COMMERCIAL CONSTRUCTION INDUSTRY BY PROVIDING EDUCATIONAL AND NETWORKING OPPORTUNITIES FOR ITS MEMBERS AND THE COMMUNITY AT LARGE WITH A STRONG FOCUS ON WORKFORCE AND ECONOMIC DEVELOPMENT, SAFETY, AND GOVERNMENTAL / REGULATORY AFFAIRS. FORM 990, PAGE 6, PART VI, LINE 6 THE ORGANIZATION HAS MEMBERS CLASSED AS CONTRACTOR MEMBER, MATERIAL SUPPLIER MEMBER, ASSOCIATE MEMBER, ARCHITECT & ENGINEER MEMBER, PUBLIC WORKS MEMBER, AND HONORARY MEMBER. ALL CLASSES, EXCLUDING HONORARY MEMBERS, REMIT MEMBERSHIP DUES. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS VOTE VIA BALLOTS FOR DIRECTORS. EACH MEMBER FIRM IS ENTITLED TO ONE VOTE IN ANY MEMBERSHIP-WIDE VOTE. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS ELECTRONICALLY SENT TO ALL DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO ITS FILING WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C ON AN ANNUAL BASIS, EACH DIRECTOR, OFFICER AND COMMITTEE MEMBER MUST SIGN A STATEMENT AFFIRMING THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, HAVE READ, UNDERSTOOD AND AGREE WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT, THE INDIVIDUAL MUST DISCLOSE THE EXISTENCE OF THE CONFLICT. THE INDIVIDUAL SHALL PRESENT THE POSSIBLE CONFLICT TO THE GOVERNING BOARD FOR DETERMINATION IF A CONFLICT EXISTS. IF A CONFLICT IS NOT DISCLOSED, THE BOARD WILL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 19 THE 990 IS AVAILABLE UPON REQUEST.