2026-05-13T16:24:01-05:00 2025-06-30 390859910 BAKER TILLY ADVISORY GROUP LP 790 N WATER ST SUITE 2000 MILWAUKEE WI 53202 990 2024-07-01 386624867 CONSTRUCTION EDUCATION TRUST CONS 2482983600 31800 SHERMAN AVENUE MADISON HEIGHTS MI 48071 KEITH LEDBETTER PRESIDENT/CEO 2482983600 2026-05-13 1 1 TROY MARINE P00187863 4147775500 2026-05-13 2024 2025-03-06 01:10:19Z SEMCA- SOUTHEASTERN MICHIGAN CONSTRUCTION ACADEMY SEAN FISHER 31800 SHERMAN AVENUE MADISON HEIGHTS MI 48071 4543380 0 X HTTPS://SEMCASCHOOL.ORG/ X 1994 MI TRAIN TOMORROW'S WORKFORCE TO BE SKILLED, MOTIVATED AND SAFETY CONSCIOUS. 7 7 51 6 9900 8900 1500000 50000 1514149 1813480 0 1016172 6325 9900 3020474 2889552 700 24325 0 0 383800 444870 0 0 0 1172241 1265890 1556741 1735085 1463733 1154467 5231259 9384549 510782 3509605 4720477 5874944 OUR MISSION IS TO TRAIN TOMORROW'S WORKFORCE TO BE SKILLED, MOTIVATED AND SAFETY CONSCIOUS. 0 0 1597822 24325 1813480 APPRENTICESHIP PROGRAM- COURSES PROVIDED TO STUDENTS. COURSES OFFERED INCLUDED CARPENTRY, ELECTRICAL, DRYWALL, SHEETMETAL, PLUMBING, WELDING, AND HEATING/COOLING. 1597822 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 51 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 0 1 0 0 0 MI X THE ORGANIZATION 2482983600 31800 SHERMAN AVENUE MADISON HEIGHTS MI 48071 SEAN FISHER CHAIRMAN 5.00 X X 0 0 0 ANDY BARNUM SECRETARY 5.00 X X 0 0 0 JAMES STRUBLE TREASURER 5.00 X X 0 0 0 JEFF CAMPBELL TRUSTEE 5.00 X 0 0 0 JUSTIN OCWIEJA TRUSTEE 5.00 X 0 0 0 KURT DUNHAM TRUSTEE 5.00 X 0 0 0 TAD MARTIN TRUSTEE 5.00 X 0 0 0 KEITH LEDBETTER PRESIDENT/CEO 20.00 40.00 X 0 236900 20052 0 236900 20052 0 0 1 0 ASSOC BUILDERS & CONTRACTORS OF SE MI 31800 SHERMAN AVE MADISON HEIGHTS MI 48071 STAFFING SERVICES 540000 1 50000 50000 TUITION 611600 1732913 1732913 ABC LEASE 611710 80567 80567 1813480 9900 0 9900 9900 9900 2670000 1653828 1016172 1016172 1016172 2889552 1813480 9900 1016172 24325 24325 411074 411074 33796 33796 14774 14774 15535 15535 7094 7094 145422 145375 47 266675 208775 57900 33441 33441 202173 158277 43896 1257 984 273 CONTRACTED SERVICES 540000 540000 MISC EXPENSES 37669 34533 3136 UNRELATED BUS. INC. TAX 1702 1702 TAXES 148 148 1735085 1597822 137263 0 252491 840955 0 3500 8785647 245553 4978768 8540094 5231259 9384549 10782 9605 0 3000000 500000 500000 510782 3509605 X 4720477 5874944 4720477 5874944 5231259 9384549 1154467 0 X 1 X 0 0 0 X 12 475000 1500000 1500000 50000 3525012 1168271 1204954 1344372 1514149 2533480 7765226 1168283 1679954 2844372 3014149 2583480 11290238 475000 50000 525000 0 475000 50000 525000 10765238 6900 6900 6900 6325 9900 36925 1175183 1686854 2851272 3020474 2593380 11327163 0.95040 0.94850 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 8128456 231954 7896502 185713 13599 172114 471478 471478 8540094 LINE OF CREDIT 500000 500000 X 2889552 0 2889552 0 2889552 1735085 0 1735085 0 1735085 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM INCOME TAX ON NET INCOME FROM MEMBER ACTIVITIES UNDER SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDING JUNE 30, 2025 AND 2024. THE ACCOUNTING STANDARDS 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. EXAMPLES OF TAX POSITIONS TAKEN INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION'S VARIOUS POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME. THE MANAGEMENT OF THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. 1 TUITION DISCOUNT 256 19050 SCHOLARSHIP 56 5275 PART I, LINE 2: ALL DISTRIBUTIONS OF SCHOLARSHIP FUNDS ARE REVIEWED AND APPROVED BY THE PRESIDENT AND VICE PRESIDENT OF CET AND THE CET BOARD. SELECTION IS FACILITATED USING AN APPLICATION AND WRITTEN ESSAY THAT IS REVIEWED BY THE PRESIDENT, VICE PRESIDENT AND DIRECTOR OF EDUCATION OF CET. TUITION DISCOUNTS ARE DETERMINED BY THE VICE PRESIDENT WITH APPROVAL OF THE PRESIDENT. 0 0 0 0 0 0 0 0 0 KEITH LEDBETTER PRESIDENT/CEO 0 181900 0 43000 0 12000 0 18952 0 1100 0 256952 0 0 PART I, LINE 3: THE PRESIDENT/CEO IS COMPENSATED BY ASSOC BUILDERS & CONTRACTORS OF SE MICHIGAN (ABCSEMI), A RELATED ORGANIZATION. ABCSEMI USES THE FOLLOWING METHODS TO ESTABLISH COMPENSATION OF THE CEO: - APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE FORM 990, PART VI, SECTION A, LINE 7A TRUSTEES OF CET SHALL HAVE ONE VOTE ON ANY MATTER THAT COMES BEFORE THE TRUST. TRUSTEES SHALL SERVE A ONE YEAR APPOINTMENT COMMENCING UPON JULY 1 OF THE CALENDAR YEAR AND MAY BE REAPPOINTED. THE BOARD OF TRUSTEES SHALL ELECT OFFICERS WITH THE TITLE OF CHAIRPERSON, VICE CHAIRPERSON, SECRETARY AND TREASURER. THESE POSITIONS SHALL BE FULFILLED FROM THE BODY OF THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE TAX RETURN IS REVIEWED AT THE MONTHLY BOARD MEETING BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C IN ANY MATTER WHERE THERE MIGHT BE A CONFLICT BETWEEN THE INTERESTS OF THE VOLUNTEER LEADER AND CET, THE VOLUNTEER LEADER SHOULD DISCLOSE THIS POSSIBLE CONFLICT TO THE GROUP ON WHICH HE/SHE SERVES AND RECUSE HIM/HERSELF FROM VOTING ON SUCH MATTERS. SHOULD ANY PERSON, VOLUNTEER OR STAFF, SERVING ON SUCH A GROUP BE AWARE OF A POTENTIAL CONFLICT OF INTEREST THAT A VOLUNTEER LEADER FAILS TO DISCLOSE, HE/SHE MUST RAISE ISSUE TO THE ATTENTION OF THE ENTIRE GROUP. FORM 990, PART VI, SECTION C, LINE 19 A COPY IS AVAILABLE ON A DESK IN THE FRONT OFFICE. ASSOCIATED BUILDERS AND CONTRACTORS OF SOUTHEASTERN MI INC 31800 SHERMAN AVE MADISON HEIGHTS MI 48071 382400995 TRADE ASSOCIATION TO ADVANCE MERIT SHOP CONSTRUCTION MI 501(C)(6) NONE 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 ASSOCIATED BUILDERS AND CONTRACTORS OF SOUTHEASTERN MI INC O 540000 ACTUAL EXPENSE ASSOCIATED BUILDERS AND CONTRACTORS OF SOUTHEASTERN MI INC J 80567 AGREEMENT