Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES

  total $3,740,179 · related or exempt $3,740,179

• 2b · Program service revenue: CONVENTION INCOME

  total $507,405 · related or exempt $507,405

• 2c · Program service revenue: CHAPTER INCOME

  total $452,776 · related or exempt $452,776

• 2d · Program service revenue: MEETING INCOME

  total $384,158 · related or exempt $384,158

• 2e · Program service revenue: CHAPTER COMMUNITY SERVICE INCOME

  total $34,671 · related or exempt $34,671

• 2f · All other program service revenue

  total $10,950 · related or exempt $10,950

• 3 · Investment income

  total $89,040 · excluded $89,040

• 5 · Royalties

  total $20,973 · excluded $20,973

• 7a · Gross sales of assets other than inventory

  securities $1,695,939

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

  securities $1,693,736

• 7c · Gain or loss

  securities $2,203

• 7d · Net gain or loss

  total $2,203 · excluded $2,203

Functional expenses

Part IX, the statement of functional expenses.

• 1 · Grants to domestic organizations and governments

  total $27,070

• 5 · Compensation of officers, directors and key employees

  total $350,294

• 7 · Other salaries and wages

  total $1,255,043

• 8 · Pension plan contributions

  total $77,831

• 9 · Other employee benefits

  total $308,778

• 10 · Payroll taxes

  total $109,871

• 11b · Fees: legal

  total $60,734

• 11c · Fees: accounting

  total $46,438

• 11d · Fees: lobbying

  total $11,569

• 11f · Fees: investment management

  total $29,976

• 11g · Fees: other

  total $36,212

• 12 · Advertising and promotion

  total $64,174

• 13 · Office expenses

  total $112,085

• 14 · Information technology

  total $11,151

• 16 · Occupancy

  total $168,568

• 17 · Travel

  total $54,614

• 19 · Conferences, conventions and meetings

  total $1,039,087

• 22 · Depreciation, depletion and amortization

  total $59,510

• 23 · Insurance

  total $10,009

• 24a · Other expenses: CHAPTER EXPENSES

  total $466,178

• 24b · Other expenses: ARTBA FEES

  total $130,000

• 24c · Other expenses: AGC FEES

  total $124,788

• 24d · Other expenses: CHAPTER COMMUNITY SERVI

  total $31,352

• 24e · All other expenses

  total $320,882

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $255,882 · end of year $137,876

• 2 · Savings and temporary cash investments

  beginning of year $55,814 · end of year $45,602

• 4 · Accounts receivable

  beginning of year $175,563 · end of year $406,341

• 9 · Prepaid expenses and deferred charges

  beginning of year $267,926 · end of year $451,660

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

  $2,695,622

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

  $2,289,082

• 10c · Land, buildings and equipment, net

  beginning of year $444,948 · end of year $406,540

• 11 · Investments: publicly traded securities

  beginning of year $3,126,671 · end of year $3,548,875

• 15 · Other assets

  beginning of year $69,012 · end of year $133,150

• 17 · Accounts payable and accrued expenses

  beginning of year $147,082 · end of year $169,949

• 19 · Deferred revenue

  beginning of year $246,786 · end of year $300,970

• 27 · Net assets without donor restrictions

  beginning of year $3,999,373 · end of year $4,657,722

• 28 · Net assets with donor restrictions

  beginning of year $2,575 · end of year $1,403

The filer's explanations (Part III)

PART I, LINE 1A

THE ORGANIZATION PAID TRAVEL EXPENSES FOR THE PRESIDENT'S SPOUSE TO ACCOMPANY THE PRESIDENT ON CERTAIN BUSINESS-RELATED TRIPS. THE SPOUSE'S PARTICIPATION SERVED A BONA FIDE BUSINESS PURPOSE, AND THE TRAVEL WAS TREATED AS A WORKING CONDITION FRINGE BENEFIT UNDER INTERNAL REVENUE CODE SECTION 132. AS A RESULT, THE VALUE OF THE TRAVEL WAS NOT INCLUDED IN THE PRESIDENT'S FORM W-2 COMPENSATION.

PART I, LINE 3

THE INDEPENDENT EXECUTIVE COMMITTEE OF THE ASSOCIATION DETERMINES THE COMPENSATION OF THE PRESIDENT USING COMPARABILITY DATA AND SUBSTANTIATES THE DELIBERATION AND DECISION IN THE MEETING MINUTES.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

• OCA SERVICES INC

  C · PUBLISHING PERIODICALS · OH · 100% owned · share of income $132,565 · share of assets $7,899 · controlled entity

  Directly controlled by OHIO CONTRACTORS ASSOCIATION