Form 990 for tax year 2023

Revenue

Part VIII, the statement of revenue.

• 1f · All other contributions, gifts and grants

  $2,511,000

• 2a · Program service revenue: Membership Dues

  total $14,960,522 · related or exempt $14,960,522

• 2b · Program service revenue: Special Member Assessment

  total $660,167 · related or exempt $660,167

• 2c · Program service revenue: Smart Label Subscriptions

  total $606,855 · related or exempt $606,855

• 2d · Program service revenue: Conference Registrations

  total $497,551 · related or exempt $497,551

• 2e · Program service revenue: Project Funding

  total $1,910,000 · related or exempt $1,910,000

• 2f · All other program service revenue

  total $133,808 · related or exempt $133,808 · unrelated business $0 · excluded $0

• 3 · Investment income

  total $200,660 · excluded $200,660

• 5 · Royalties

  total $7,312 · excluded $7,312

• 6c · Rental income or loss

  real property $0 · personal property $0

• 7a · Gross sales of assets other than inventory

  securities $2,631,000

• 7b · Less cost or other basis and sales expenses

  securities $2,463,663

• 7c · Gain or loss

  securities $167,337 · other assets $0

• 7d · Net gain or loss

  total $167,337 · excluded $167,337

• 11a · Other revenue: Advertising

  total $155,773 · unrelated business $155,773

• 11b · Other revenue: Prof. Services & Exp. Reimb's

  total $160,787 · related or exempt $160,787

• 11d · All other revenue

  total $24,757 · related or exempt $24,757 · unrelated business $0 · excluded $0

• 11e · Other revenue, total

  $341,317

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $1,414,340

• 5 · Compensation of officers, directors and key employees

  total $5,393,996

• 7 · Other salaries and wages

  total $4,475,631

• 8 · Pension plan contributions

  total $922,619

• 9 · Other employee benefits

  total $732,261

• 10 · Payroll taxes

  total $471,113

• 11b · Fees: legal

  total $209,449

• 11c · Fees: accounting

  total $128,960

• 11d · Fees: lobbying

  total $1,038,546

• 11f · Fees: investment management

  total $128,591

• 11g · Fees: other

  total $2,849,531

• 12 · Advertising and promotion

  total $183,801

• 13 · Office expenses

  total $183,809

• 14 · Information technology

  total $418,804

• 16 · Occupancy

  total $888,564

• 17 · Travel

  total $382,286

• 19 · Conferences, conventions and meetings

  total $1,220,432

• 22 · Depreciation, depletion and amortization

  total $347,673

• 23 · Insurance

  total $79,237

• 24a · Other expenses: Excise Tax Provision

  total $83,548

• 24b · Other expenses: Dues

  total $163,214

• 24c · Other expenses: UBI Exp. Provision

  total $27,567

• 24d · Other expenses: Other Expenses

  total $22,610

• 24e · All other expenses

  total $0

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $5,850,129 · end of year $6,225,945

• 2 · Savings and temporary cash investments

  beginning of year $1,063,368 · end of year $1,114,264

• 4 · Accounts receivable

  beginning of year $1,015,349 · end of year $755,407

• 5 · Loans and receivables from officers and key people

  end of year $0

• 6 · Loans and receivables from disqualified persons

  end of year $0

• 9 · Prepaid expenses and deferred charges

  beginning of year $435,013 · end of year $473,235

• 10a · Land, buildings and equipment: cost or other basis

  $4,106,050

• 10b · Land, buildings and equipment: accumulated depreciation

  $1,937,426

• 10c · Land, buildings and equipment, net

  beginning of year $2,472,622 · end of year $2,168,624

• 11 · Investments: publicly traded securities

  beginning of year $22,888 · end of year $134,754

• 12 · Investments: other securities

  beginning of year $16,993,251 · end of year $18,691,647

• 13 · Investments: program-related

  beginning of year $0

• 15 · Other assets

  beginning of year $6,669,167 · end of year $6,263,977

• 17 · Accounts payable and accrued expenses

  beginning of year $3,294,301 · end of year $3,397,024

• 19 · Deferred revenue

  beginning of year $3,871,173 · end of year $3,390,191

• 22 · Loans and payables to officers and key people

  end of year $0

• 25 · Other liabilities

  beginning of year $12,428,916 · end of year $11,486,697

• 27 · Net assets without donor restrictions

  beginning of year $14,927,397 · end of year $17,553,941

The filer's explanations (Part III)

Schedule J, Part I, Line 1a First-class or charter travel

First class travel for the President and CEO was provided in accordance with the employment agreement. Such costs were required to be substantiated via receipts and itinerary submitted. All travel was business related. This was not included in taxable income.

Schedule J, Part I, Line 1a Tax indemnification and gross-up payments

Tax gross-up provided on life insurance and parking benefits for the President and CEO.

Schedule J, Part I, Line 1b Written policy regarding payment or reimbursement of expenses

First class travel was provided in accordance with the board approved employment agreement. The tax gross-up on life insurance and parking benefits was not part of the board approved compensation or other written policies on benefits, but was approved by the interim CEO.

Schedule J, Part I, Line 4b Supplemental nonqualified retirement plan

Dave Chavern, President and CEO: CBA provides a 457(f) plan for its President and CEO. $150,000 was put in during the year and was included in other reportable compensation.