2024-09-04T09:35:21-05:00 2023-10-31 420714325 RSM US LLP 400 LOCUST STREET SUITE 640 DES MOINES IA 503092354 990 2022-11-01 420399720 MASTER BUILDERS OF IOWA MAST 5156574397 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 CHAD KLEPPE PRESIDENT 5156574397 2024-08-14 1 0 KATHY FAIRCHILD P00222608 5155586600 2024-08-10 2022 2024-08-08 14:25:15Z CHAD KLEPPE 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 3560196 0 X WWW.MBIONLINE.COM X 1912 IA MASTER BUILDERS OF IOWA'S MISSION IS TO BE THE ESSENTIAL RESOURCE FOR IMPROVING MEMBER PERFORMANCE AND PROMOTING A BUSINESS ENVIRONMENT FAVORABLE TO THE CONSTRUCTION INDUSTRY. 14 14 19 324 176327 34973 0 0 1507526 1494634 1136515 176891 221276 226327 2865317 1897852 0 5500 0 0 1395598 1445977 0 0 0 1630714 1655590 3026312 3107067 -160995 -1209215 9347173 8211711 19015781 19122280 -9668608 -10910569 X THE PRIMARY OBJECTIVE OF MASTER BUILDERS OF IOWA IS TO DISSEMINATE CONSTRUCTION INDUSTRY INFORMATION FOR THE BENEFIT OF ITS MEMBERS AND THE CONSTRUCTION INDUSTRY, INCLUDING BUT NOT LIMITED TO LABOR AND SAFETY INFORMATION, NEWS, CONSTRUCTION PROJECT BID INFORMATION AND ANY OTHER INFORMATION THAT MAY AFFECT THE CONSTRUCTION INDUSTRY. 0 0 THE MISSION OF MASTER BUILDERS OF IOWA IS TO BE THE ESSENTIAL RESOURCE FOR IMPROVING MEMBER PERFORMANCE AND PROMOTING A BUSINESS ENVIRONMENT FAVORABLE TO THE CONSTRUCTION INDUSTRY. WE OFFER A WIDE RANGE OF EDUCATIONAL, PROFESSIONAL DEVELOPMENT, AND TRAINING OPPORTUNITIES. KEEPING MEMBERS INFORMED IS ONE THE MASTER BUILDERS OF IOWA PRIMARY OBJECTIVES. MBI PROVIDES A NUMBER OF INFORMATION PRODUCTS THAT ENSURE ITS MEMBERS ARE THE BEST INFORMED CONTRACTORS IN THE CONSTRUCTION BUSINESS. MASTER BUILDERS OF IOWA EMPLOYS TWO LABOR RELATIONS SPECIALISTS WHO PROVIDE MEMBERS WITH A FULL RANGE OF SERVICES TO ASSIST THEM IN DEALING WITH WORKFORCE ISSUES. THESE ISSUES INCLUDE SUCH COMPLEX ISSUES AS STATE AND FEDERAL EMPLOYMENT REGULATIONS, LABOR RELATIONS, WAGE NEGOTIATIONS, AFFIRMATIVE ACTION POLICIES AND EMPLOYMENT DISCRIMINATION. GOVERNMENT/LEGISLATIVE AFFAIRSCONVENTION/EXPOSITIONINDUSTRY RELATIONSRECOGNITION PROGRAMS/AWARDS 0 0 0 1 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 39 0 1 19 1 1 1 0 0 0 0 0 0 0 X 14 14 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X CHAD KLEPPE 5156574397 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 CHAD KLEPPE PRESIDENT/CEO 25.00 15.00 X 252991 0 20012 LAURIE DELMOTT COO 36.00 4.00 X 152846 0 15530 BEN HAMMES MANAGER 39.00 1.00 X 141396 0 8224 JOE MELTON KEY EMPLOYEE 40.00 0.00 X 124695 0 23095 RANDY CLARAHAN CHAIRMAN (BEG MAR 23) 1.00 2.00 X X 0 0 0 MIKE ESPESET VICE CHAIRMAN 1.00 2.00 X X 0 0 0 GORDON PARKER TREASURER 1.00 2.00 X X 0 0 0 STEVE FERGUSON SECRETARY 1.00 2.00 X X 0 0 0 PAUL KOESTER PAST CHAIRMAN 1.00 2.00 X X 0 0 0 RUSS ACTON DIRECTOR 1.00 2.00 X 0 0 0 AMY FETTERS DIRECTOR (BEG APR 23) 1.00 2.00 X 0 0 0 ERIC HAMMER DIRECTOR 1.00 2.00 X 0 0 0 FRANK KING DIRECTOR 1.00 2.00 X 0 0 0 STEVE LANG DIRECTOR (THRU FEB 23) 1.00 2.00 X 0 0 0 NICHOLE SCHMIDT DIRECTOR (BEG APR 23) 1.00 2.00 X 0 0 0 DON SNYDER DIRECTOR (THRU FEB 23) 1.00 2.00 X 0 0 0 KATY SUSONG DIRECTOR (BEG APR 23) 1.00 2.00 X 0 0 0 BRENT THOMPSON DIRECTOR (BEG APR 23) 1.00 2.00 X 0 0 0 MATT THOMPSON DIRECTOR 1.00 2.00 X 0 0 0 SCOTT TURCZYNSKI DIRECTOR (THRU FEB 23) 1.00 2.00 X 0 0 0 DAN WARD DIRECTOR 1.00 2.00 X 0 0 0 671928 0 66861 4 0 1 0 0 MEMBERSHIP DUES AND AS 541610 1100236 1100236 EXPOSITION/CONVENTION 541610 385155 385155 SAFETY PUBLICATIONS 541610 9243 9243 1494634 78440 78440 50000 0 50000 50000 50000 1747795 13000 1659524 2820 88271 10180 98451 10180 88271 REIMB SHARED EXPENSES 541610 108936 108936 CASUALTY INSURANCE 524126 67380 67380 PARKING LOT REVENUE 812930 11 11 176327 1897852 1119659 176327 601866 5500 455568 798903 28105 76638 86763 15879 41320 60000 9470 194572 150022 149374 101535 40718 61516 51855 261283 UNRELATED BUSINESS INCO 12289 EXPOSITION 312889 NATL AGC VOLUME DUES 151805 DUES AND SUBSCRIPTIONS 39618 1445 3107067 904470 547800 0 400000 222447 304094 142174 164561 6689883 846384 5835371 5843499 2242711 951757 9347173 8211711 937749 450600 123323 129965 1484041 0 16470668 18541715 19015781 19122280 X -9668608 -10910569 -9668608 -10910569 9347173 8211711 -1209215 -32746 0 X 0 1 X 1 0 0 0 1 1100236 269553 -45504 224049 242052 -18003 881000 881000 4375207 132833 4242374 1433676 713551 720125 5843499 RESERVE TRUST 951757 C 951757 INTERCOMPANY PAYABLE 18541715 18541715 X PART X, LINE 2: IN ACCORDANCE WITH THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES, MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THAT THERE ARE NO INCOME TAX EFFECTS WITH RESPECT TO THE COMBINED FINANCIAL STATEMENTS. 1 X X X 0 1 0 CHAD KLEPPE PRESIDENT/CEO 197541 0 45250 0 10200 0 11950 0 8062 0 273003 0 0 0 LAURIE DELMOTT COO 122846 0 30000 0 0 0 7468 0 8062 0 168376 0 0 0 PART II CHAD KLEPPE'S TIME IS DEDICATED 14 HOURS TO THE ORGANIZATION, 15 HOURS TO RELATED ORGANIZATIONS, AND 11 HOURS TO AN AFFILIATED BUT UNRELATED ORGANIZATION. LAURIE DELMOTT'S TIME IS DEDICATED 35 HOURS TO THE ORGANIZATION, 4 HOURS TO RELATED ORGANIZATIONS AND 1 HOUR TO AN AFFILIATED BUT UNRELATED ORGANIZATION. FORM 990, PART VI, SECTION A, LINE 6 MASTER BUILDERS OF IOWA IS AN ASSOCIATION WHOSE MEMBERS ARE PROFESSIONALS IN THE CONSTRUCTION INDUSTRY. ALL MEMBERS HAVE THE RIGHT TO VOTE ON THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS ELECT THE GOVERNING BOARD AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAKE UP THE COMMITTEES AND TASK FORCES, AND ALL MEMBERS HAVE THE RIGHT TO VOTE ON THE GOVERNING BOARD. OUR MEMBERS DEVELOP POLICY, PROGRAMS AND SERVICES ON A WIDE VARIETY OF ISSUES AND SUBJECTS. ALONG WITH THE MEMBERS, A PROFESSIONAL STAFF WORKS FOR THE ASSOCIATION AND CARRIES OUT THE POLICIES AND PROGRAMS DEVELOPED BY COMMITTEES AND TASK FORCES, ALL OF WHICH IS OVERSEEN BY A BOARD OF DIRECTORS AND ASSOCIATE COUNCIL. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PRESENTED TO THE BOARD OF DIRECTORS BY THE PRESIDENT/CEO PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C PERSONS COVERED BY THE CONFLICT OF INTEREST POLICY WILL ANNUALLY DISCLOSE OR UPDATE THE CHAIRMAN OF THE BOARD OF DIRECTORS ON A FORM PROVIDED BY MASTER BUILDERS THEIR INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST, SUCH AS A LIST OF FAMILY MEMBERS, SUBSTANTIAL BUSINESS OR INVESTMENT HOLDINGS, AND OTHER TRANSACTIONS OR AFFILIATIONS WITH BUSINESSES AND OTHER ORGANIZATIONS OR THOSE OF FAMILY MEMBERS. FOR EACH INTEREST DISCLOSED TO THE CHAIRMAN OF THE BOARD OF DIRECTORS, THE CHAIRMAN WILL DETERMINE WHETHER TO: (A) TAKE NO ACTION; (B) ASSUME FULL DISCLOSURE TO THE BOARD OF DIRECTORS AND OTHER INDIVIDUALS COVERED BY THIS POLICY; (C) ASK THE PERSON TO RECUSE THEMSELVES FROM PARTICIPATION IN RELATED DISCUSSIONS OR DECISIONS WITHIN MASTER BUILDERS OF IOWA; OR (D) ASK THE PERSON TO RESIGN FROM HIS OR HER PARTICIPATION IN MASTER BUILDERS OR, IF THE PERSON REFUSES TO RESIGN, BECOME SUBJECT TO POSSIBLE REMOVAL IN ACCORDANCE WITH MASTER BUILDERS OF IOWA'S REMOVAL PROCEDURES. FORM 990, PART VI, SECTION B, LINE 15 THE POLICY ON THE PROCESS FOR DETERMINING COMPENSATION OF MASTER BUILDERS OF IOWA APPLIES TO THE COMPENSATION OF THE CHIEF EXECUTIVE OFFICER AND OTHER OFFICERS OR KEY EMPLOYEES OF MASTER BUILDERS OF IOWA. THE PROCESS INCLUDES 1) REVIEW AND APPROVAL BY THE BOARD OF DIRECTORS OR COMPENSATION COMMITTEE OF THE MASTER BUILDERS OF IOWA; 2) USE OF DATA FOR COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS; AND 3) CONTEMPORANEOUS DOCUMENTATION AND RECORDKEEPING. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS AND FORM 990'S ARE MADE AVAILABLE UPON REQUEST AT THE OFFICE OF MASTER BUILDERS OF IOWA. FORM 990, PAGE 1, LINE 6: THESE VOLUNTEERS SERVE ON COMMITTEES, THE ASSOCIATE COUNCIL, AND BOARD OF DIRECTORS THROUGHOUT THE YEAR. THE NUMEROUS COMMITTEES ARE RESPONSIBLE FOR GENERATING SERVICES, IDEAS, AND POLICIES THAT REFLECT THE NEEDS OF AN EVER CHANGING INDUSTRY AND OUR COLLECTIVE MEMBERSHIP. THE ASSOCIATE COUNCIL AND THE BOARD OF DIRECTORS OVERSEE THE PLACEMENT OF POLICIES AND THAT ASSOCIATION IS RUN IN A MANNER THAT IS BENEFICIAL FOR THE MEMBERS. CONSTRUCTION HEALTH LLC 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 GROUP HEALTH INSURANCE IA 0 0 MASTER BUILDERS OF IOWA CONSTRUCTION UPDATE PLAN ROOM NETWORK 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 421341861 PROVIDE PLAN ROOMS FOR CONTRACTORS IA 501(C)(6) 0 IOWA CONSTRUCTION CAREER INSTITUTE 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 421445872 PROVIDING INFORMATION TO THE CONSTRUCTION INDUSTRY IA 501(C)(3) 509(A)(3) 0 MASTER BUILDERS OF IOWA PAC 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 200403694 RAISE CAMPAIGN FUNDS AT THE STATE AND LOCAL LEVEL IA 527 0 MBI INDUSTRY ADVOCACY FUND 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 834526093 ADVOCATING ISSUES ON COMMERICAL CONSTRUCTION INDUSTRY IA 501(C)(4) 0 MBI WORKS ENDOWMENT 4100 WESTOWN PARKWAY WEST DES MOINES IA 50266 833071868 SUPPORT PROGRAMS FOCUS ON COMMERICAL CONSTRUCTION INDUSTRY IA 501(C)(3) 509(A)(3) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 THE CONSTRUCTION UPDATE PLAN ROOM NETWORK Q 1576 COST IOWA CONSTRUCTION CAREER INSTITUTE Q 280138 COST MBI INDUSTRY ADVOCACY FUND Q 126842 COST