TY 2023 Form 990 Schedule O

efile Public Visual Render ObjectId: 202411859349300811 - Submission: 2024-07-03 TIN: 39-6075543

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2023

Open to Public
Inspection

Name of the organization

BROWN COUNTY HOME BUILDERS
ASSOCIATION INC

Employer identification number

39-6075543

Return Reference	Explanation
FORM 990, PART VI, SECTION A, LINE 1A	THE EXECUTIVE COMMITTEE IS MADE UP OF THE TWO IMMEDIATE PAST PRESIDENTS, CURRENT YEAR PRESIDENT, VICE-PRESIDENT, SECRETARY, TREASURER, AND ASSOCIATE VICE-PRESIDENT (ELECTED FROM ASSOCIATE DIRECTORS IN THEIR SECOND YEAR ON THE BOARD). THE EXECUTIVE COMMITTEE MEETS TO EVALUATE THE EXECUTIVE OFFICER AND DETERMINE WAGE INCREASES FOR THE STAFF FOR THE ENSUING FISCAL YEAR, AS WELL AS BUDGET INFORMATION FOR THE YEAR.
FORM 990, PART VI, SECTION A, LINE 6	THE ORGANIZATION HAS 607 DUES PAYING MEMBER COMPANIES.
FORM 990, PART VI, SECTION A, LINE 7A	EACH MEMBER COMPANY IS ALLOWED ONE VOTE FOR THE ELECTION OF THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7B	ANY BY-LAW REVISIONS ARE SUBJECT TO APPROVAL BY THE MEMBER COMPANIES.
FORM 990, PART VI, SECTION B, LINE 11B	AN ELECTRONIC VERSION OF THE FORM 990 IS SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS EITHER VIA AN E-MAIL OR AT AN OFFICIAL BOARD MEETING PRIOR TO FILING THE RETURN. QUESTIONS RAISED BY THE BOARD MEMBERS ARE SENT DIRECTLY TO CPA FIRM FOR REVIEW AND FOLLOW-UP.
FORM 990, PART VI, SECTION B, LINE 12C	EACH JANUARY AT THE BOARD OF DIRECTORS MEETING, A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED, REVIEWED, AND SIGNED BY EACH INDIVIDUAL. IF A POTENTIAL CONFLICT EXISTS, THE DIRECTOR MUST DISCLOSE THE EXISTENCE OF THE CONFLICT AND DISCLOSE ALL MATERIAL FACTS RELATED TO THE PROPOSED TRANSACTION OR ARRANGEMENT. WHILE THE ITEM OF CONFLICT IS BEING DISCUSSED AND VOTED ON, THE DIRECTOR WITH THE CONFLICT MUST NOT BE PRESENT AT THE DISCUSSION AND VOTE. THE BOARD MINUTES SHALL CONTAIN THE NAME OF THE PERSON WHO DISCLOSED THEIR CONFLICT, ANY ACTION TAKEN TO DETERMINE IF A CONFLICT EXISTS, AND THE GOVERNING BOARD'S DECISION AS TO WHETHER THE CONFLICT EXISTED.
FORM 990, PART VI, SECTION B, LINE 15	THE EXECUTIVE OFFICER'S COMPENSATION IS REVIEWED ANNUALLY BY THE MEMBERS OF THE EXECUTIVE COMMITTEE. COMPETITIVE SALARY INFORMATION IS PROVIDED TO THE MEMBERS FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND THE NATIONAL ASSOCIATION OF HOME BUILDERS EXECUTIVE OFFICERS COUNCIL. FOR OTHER OFFICERS AND KEY EMPLOYEES, AN ANNUAL EVALUATION IS PERFORMED BY THE EXECUTIVE OFFICER WITH APPROVAL BY MEMBERS OF THE EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION C, LINE 19	SHOULD A MEMBER OF THE GENERAL PUBLIC WISH TO REVIEW THE GOVERNING DOCUMENTS, THEY ARE ASKED TO SUBMIT THEIR REQUEST IN WRITING. THEY ARE THEN GIVEN THE OPPORTUNITY TO SCHEDULE AN APPOINTMENT DURING REGULAR BUSINESS HOURS TO REVIEW THE DOCUMENTS AT THE ASSOCIATION OFFICE.

Return Reference

Explanation

FORM 990, PART VI, SECTION A, LINE 1A

THE EXECUTIVE COMMITTEE IS MADE UP OF THE TWO IMMEDIATE PAST PRESIDENTS, CURRENT YEAR PRESIDENT, VICE-PRESIDENT, SECRETARY, TREASURER, AND ASSOCIATE VICE-PRESIDENT (ELECTED FROM ASSOCIATE DIRECTORS IN THEIR SECOND YEAR ON THE BOARD). THE EXECUTIVE COMMITTEE MEETS TO EVALUATE THE EXECUTIVE OFFICER AND DETERMINE WAGE INCREASES FOR THE STAFF FOR THE ENSUING FISCAL YEAR, AS WELL AS BUDGET INFORMATION FOR THE YEAR.

FORM 990, PART VI, SECTION A, LINE 6

THE ORGANIZATION HAS 607 DUES PAYING MEMBER COMPANIES.

FORM 990, PART VI, SECTION A, LINE 7A

EACH MEMBER COMPANY IS ALLOWED ONE VOTE FOR THE ELECTION OF THE BOARD OF DIRECTORS.

FORM 990, PART VI, SECTION A, LINE 7B

ANY BY-LAW REVISIONS ARE SUBJECT TO APPROVAL BY THE MEMBER COMPANIES.

FORM 990, PART VI, SECTION B, LINE 11B

AN ELECTRONIC VERSION OF THE FORM 990 IS SHARED WITH THE MEMBERS OF THE BOARD OF DIRECTORS EITHER VIA AN E-MAIL OR AT AN OFFICIAL BOARD MEETING PRIOR TO FILING THE RETURN. QUESTIONS RAISED BY THE BOARD MEMBERS ARE SENT DIRECTLY TO CPA FIRM FOR REVIEW AND FOLLOW-UP.

FORM 990, PART VI, SECTION B, LINE 12C

EACH JANUARY AT THE BOARD OF DIRECTORS MEETING, A COPY OF THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED, REVIEWED, AND SIGNED BY EACH INDIVIDUAL. IF A POTENTIAL CONFLICT EXISTS, THE DIRECTOR MUST DISCLOSE THE EXISTENCE OF THE CONFLICT AND DISCLOSE ALL MATERIAL FACTS RELATED TO THE PROPOSED TRANSACTION OR ARRANGEMENT. WHILE THE ITEM OF CONFLICT IS BEING DISCUSSED AND VOTED ON, THE DIRECTOR WITH THE CONFLICT MUST NOT BE PRESENT AT THE DISCUSSION AND VOTE. THE BOARD MINUTES SHALL CONTAIN THE NAME OF THE PERSON WHO DISCLOSED THEIR CONFLICT, ANY ACTION TAKEN TO DETERMINE IF A CONFLICT EXISTS, AND THE GOVERNING BOARD'S DECISION AS TO WHETHER THE CONFLICT EXISTED.

FORM 990, PART VI, SECTION B, LINE 15

THE EXECUTIVE OFFICER'S COMPENSATION IS REVIEWED ANNUALLY BY THE MEMBERS OF THE EXECUTIVE COMMITTEE. COMPETITIVE SALARY INFORMATION IS PROVIDED TO THE MEMBERS FROM THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES AND THE NATIONAL ASSOCIATION OF HOME BUILDERS EXECUTIVE OFFICERS COUNCIL. FOR OTHER OFFICERS AND KEY EMPLOYEES, AN ANNUAL EVALUATION IS PERFORMED BY THE EXECUTIVE OFFICER WITH APPROVAL BY MEMBERS OF THE EXECUTIVE COMMITTEE.

FORM 990, PART VI, SECTION C, LINE 19

SHOULD A MEMBER OF THE GENERAL PUBLIC WISH TO REVIEW THE GOVERNING DOCUMENTS, THEY ARE ASKED TO SUBMIT THEIR REQUEST IN WRITING. THEY ARE THEN GIVEN THE OPPORTUNITY TO SCHEDULE AN APPOINTMENT DURING REGULAR BUSINESS HOURS TO REVIEW THE DOCUMENTS AT THE ASSOCIATION OFFICE.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2023

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