Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES AND AS

  total $1,100,236 · related or exempt $1,100,236

• 2b · Program service revenue: EXPOSITION/CONVENTION

  total $385,155 · excluded $385,155

• 2c · Program service revenue: SAFETY PUBLICATIONS

  total $9,243 · related or exempt $9,243

• 3 · Investment income

  total $78,440 · excluded $78,440

• 6a · Gross rents

  real property $50,000

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $50,000

• 6d · Net rental income or loss

  total $50,000 · excluded $50,000

• 7a · Gross sales of assets other than inventory

  securities $1,747,795 · other assets $13,000

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

  securities $1,659,524 · other assets $2,820

• 7c · Gain or loss

  securities $88,271 · other assets $10,180

• 7d · Net gain or loss

  total $98,451 · related or exempt $10,180 · excluded $88,271

• 11a · Other revenue: REIMB SHARED EXPENSES

  total $108,936 · unrelated business $108,936

• 11b · Other revenue: CASUALTY INSURANCE

  total $67,380 · unrelated business $67,380

• 11c · Other revenue: PARKING LOT REVENUE

  total $11 · unrelated business $11

• 11e · Other revenue, total

  $176,327

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $5,500

• 5 · Compensation of officers, directors and key employees

  total $455,568

• 7 · Other salaries and wages

  total $798,903

• 8 · Pension plan contributions

  total $28,105

• 9 · Other employee benefits

  total $76,638

• 10 · Payroll taxes

  total $86,763

• 11b · Fees: legal

  total $15,879

• 11c · Fees: accounting

  total $41,320

• 11d · Fees: lobbying

  total $60,000

• 11f · Fees: investment management

  total $9,470

• 11g · Fees: other

  total $194,572

• 12 · Advertising and promotion

  total $150,022

• 13 · Office expenses

  total $149,374

• 16 · Occupancy

  total $101,535

• 17 · Travel

  total $40,718

• 19 · Conferences, conventions and meetings

  total $61,516

• 20 · Interest

  total $51,855

• 22 · Depreciation, depletion and amortization

  total $261,283

• 24a · Other expenses: UNRELATED BUSINESS INCO

  total $12,289

• 24b · Other expenses: EXPOSITION

  total $312,889

• 24c · Other expenses: NATL AGC VOLUME DUES

  total $151,805

• 24d · Other expenses: DUES AND SUBSCRIPTIONS

  total $39,618

• 24e · All other expenses

  total $1,445

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $904,470 · end of year $547,800

• 2 · Savings and temporary cash investments

  beginning of year $0 · end of year $400,000

• 4 · Accounts receivable

  beginning of year $222,447 · end of year $304,094

• 9 · Prepaid expenses and deferred charges

  beginning of year $142,174 · end of year $164,561

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

  $6,689,883

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

  $846,384

• 10c · Land, buildings and equipment, net

  beginning of year $5,835,371 · end of year $5,843,499

• 12 · Investments: other securities

  beginning of year $2,242,711 · end of year $951,757

• 17 · Accounts payable and accrued expenses

  beginning of year $937,749 · end of year $450,600

• 19 · Deferred revenue

  beginning of year $123,323 · end of year $129,965

• 23 · Secured mortgages and notes payable

  beginning of year $1,484,041 · end of year $0

• 25 · Other liabilities

  beginning of year $16,470,668 · end of year $18,541,715

• 27 · Net assets without donor restrictions

  beginning of year -$9,668,608 · end of year -$10,910,569

The filer's explanations (Part III)

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.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• CONSTRUCTION HEALTH LLC

  GROUP HEALTH INSURANCE · IA · income $0 · assets $0

  Directly controlled by MASTER BUILDERS OF IOWA