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Nonprofiteer
← LEADING BUILDERS OF AMERICA

Form 990 for tax year 2023

Filed by LEADING BUILDERS OF AMERICA.

Totals

Total revenue
$3,759,780
Total expenses
$3,969,945
Contributions and grants received
$0
Grants paid
$35,000
Program service revenue
$3,637,265
Investment income
$0
Other revenue
$122,515
Total assets, end of year
$5,235,030
Total liabilities, end of year
$1,445,782
Net assets or fund balances, end of year
$3,789,248
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 2a · Program service revenue: MEMBERSHIP DUES & ASSE

    total $3,615,516 · related or exempt $3,615,516

  • 2f · All other program service revenue

    total $21,749 · related or exempt $21,749

  • 5 · Royalties

    total $122,515 · unrelated business $122,515

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $35,000

  • 5 · Compensation of officers, directors and key employees

    total $1,932,047

  • 10 · Payroll taxes

    total $22,559

  • 11b · Fees: legal

    total $41,749

  • 11c · Fees: accounting

    total $45,880

  • 11d · Fees: lobbying

    total $530,000

  • 11g · Fees: other

    total $806,474

  • 13 · Office expenses

    total $9,771

  • 14 · Information technology

    total $1,759

  • 16 · Occupancy

    total $75,313

  • 17 · Travel

    total $74,734

  • 19 · Conferences, conventions and meetings

    total $25,634

  • 23 · Insurance

    total $18,577

  • 24a · Other expenses: DUES & SUBSCRIPTIONS

    total $133,053

  • 24b · Other expenses: FEES/PENALTIES/TAXES

    total $107,847

  • 24c · Other expenses: POLITICAL CONTRIBUTIONS

    total $102,500

  • 24d · Other expenses: PAC MANAGEMENT

    total $7,048

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $6,146,193 · end of year $4,391,518

  • 4 · Accounts receivable

    beginning of year $184,328 · end of year $214,010

  • 9 · Prepaid expenses and deferred charges

    beginning of year $273,423 · end of year $153,873

  • 15 · Other assets

    beginning of year $475,629 · end of year $475,629

  • 17 · Accounts payable and accrued expenses

    beginning of year $975,080 · end of year $1,212,782

  • 19 · Deferred revenue

    beginning of year $2,105,080 · end of year $233,000

  • 27 · Net assets without donor restrictions

    beginning of year $3,999,413 · end of year $3,789,248

Mission and programs · 2023

Mission

THE LEADING BUILDERS OF AMERICA INC WAS ESTABLISHED TO PROVIDE POLICY ANALYSIS, RESEARCH, AND INFORMATION RELATED TO THE IMPACT OF FEDERAL AND STATE LEGISLATIVE AND REGULATORY DECISIONS ON THE HOUSING MARKET. THE COALITION ADVOCATES FOR THE INTEREST OF HOMEBUILDERS, COMMUNITY HOUSING ORGANIZATIONS, MATERIALS SUPPLIERS, HOMEOWNERS, EMPLOYEES OF THE HOMEBUILDING INDUSTRY, AND OTHERS CONNECTED WITH THE HOMEBUILDING AND COMMUNITY DEVELOPMENT SECTORS OF THE ECONOMY WITH RESPECT TO FEDERAL AND STATE POLICY PROPOSALS THAT AFFECT HOMEBUILDING AND INDIVIDUAL HOME BUYERS AND HOMEOWNERS.

Activities or mission (Part I)

A TRADE ASSOCIATION REPRESENTING HOME BUILDERS ON PUBLIC POLICY MATTERS AFFECTING THE HOUSING MARKET.

  • ADVOCACY AND EDUCATION FOR HOMEBUILDING AND COMMUNITY DEVELOPMENT SECTORS.

  • NON-PARTISAN RESEARCH AND ECONOMIC ANALYSIS OF THE SOCIAL IMPACT OF LEGISLATION ON THE HOUSING MARKET.

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ryan Marshall

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    2
  • Bert Selva

    VICE CHAIRMAN

    Total calculated
    $0
    Hours/week
    2
  • David Weekley

    SECRETARY

    Total calculated
    $0
    Hours/week
    2
  • Allan Merrill

    TREASURER

    Total calculated
    $0
    Hours/week
    2
  • Steve Alloy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • David Auld

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Ken Balogh

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Douglas Bauer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2 related
  • Kathy Britton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • David Drees

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Adrian Foley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Ara Hovnanian

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Eric Lipar

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Phillipe Lord

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • David Mandarich

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Jeff Mezger

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Stuart Miller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Sheryl Palmer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1 + 2 related
  • Robert Schottenstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Joel Shine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Douglas Yearley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.1
  • Kenneth Gear

    CEO

    Total calculated
    $1,077,210
    From this org
    $1,077,210
    From related orgs
    $0
    Other
    $0
    Hours/week
    40 + 2 related

    Schedule J breakdown matched by us

    Base
    $504,163
    Bonus
    $573,047
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $1,077,210
  • Clayton Traylor

    VICE PRESIDENT

    Total calculated
    $468,478
    From this org
    $468,478
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $264,158
    Bonus
    $204,320
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $468,478
  • Philip Crone

    VICE PRESIDENT (BEG 7/1/23)

    Total calculated
    $151,875
    From this org
    $151,875
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $121,875
    Bonus
    $30,000
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $151,875

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · First-class or charter travel
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

PART I, LINE 1A
FIRST CLASS TRAVEL IS AVAILABLE TO BE UTILIZED. IF USED, IT IS NOT INCLUDED IN TAXABLE INCOME.
PART I, LINE 7
THE CEO AND VICE PRESIDENT HAVE THE OPPORTUNITY TO EARN AN ANNUAL PERFORMANCE BONUS. THEY MAY ALSO BE GRANTED A LONG-TERM AWARD IN AN AMOUNT TO BE DETERMINED BY THE BOARD.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

  • BUILDING TALENT FOUNDATION

    501(C)(3) · ACHIEVE A SUSTAINABLE WORKFORCE IN RESIDENTIAL CONSTRUCTION. · DC · controlled entity

  • LEADING BUILDERS OF AMERICA PAC

    527 · POLITICAL ACTIVITIES · DC · controlled entity

Provenance

Return type
form_990
Tax year
2023
Filed
15 November 2024
IRS schema version
2023v5.1
Source object
202443209349323799

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