Modular Building Systems Association FY2023 filing

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Promote the general welfare of the Modular home industry.

Form 990 Part I, line 1, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-2869172) · Dispute this line
501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
78¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
The IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
The latest return is for FY2025, 1 tax year back.
IRS e-file · Filing history
Surplus or deficit
2 of 5
filings with a surplus
Average deficit $2K a year · 0.8% of revenue · last 5 filings
A surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
78%
of spending
78% of spending went to programs.
Pt IX · Ln 25 · col B
6.4 mo
of spending, in cash
6.4 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$87K
49% of total assets
Liabilities are 49% of assets.
Pt X · Ln 26
Independent board members
16
of 16 voting members
16 of 16 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$284K
+4% vs prior year
Spent
$294K
To programs
78%
Net assets
$92K
By yearFY2020–FY2025
Revenue
$284K
FY2023▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$178K
FY2021$239K
FY2022$273K
FY2023$284K
FY2024$364K
FY2025$365K
Expenses
$294K
FY2023▲ +6%
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021$225K
FY2022$278K
FY2023$294K
FY2024$388K
FY2025$352K
Net assets
$92K
FY2023▼ -10%
Tap a bar for its year
Net assets by fiscal year
FY2020$93K
FY2021$107K
FY2022$102K
FY2023$92K
FY2024$68K
FY2025$81K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Exemption reinstated (2015-05-15). Per the IRS revocation list. Latest filing on record: FY2025. IRS ruling in Aug 2016.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

78 cents of each dollar spent went to programs.

Program services 78% · $230K Management & general 22% · $64K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

17 people listed on the 990.

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Modular Building Systems Association executive salaries →

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Supports and advances the modular home industry for everyone's benefit.

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1 program · $230K · in their own filed words · FY2023
01

Promotes the general welfare of the Modular home industry by improving its service to the public and by disseminating factual information to the public and its members concerning matters affecting the industry.

Form 990 Part III, line 4, FY2023. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 23-2869172) · Dispute this line
$230Kprogram expense

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$284K
Ln 12
Fees for servicesLn 2g$284K
Money outPt IX
$294K
Ln 25
Programscol B$230K
Managementcol C$64K
Owns and owesPt X
$92K
net assets · Ln 32
Cash and savingsLn 1–2$157K
Total assetsLn 16$178K
LiabilitiesLn 26$87K
PeoplePt VI, VII
17
listed · VII A
PaidVII A0
Voting boardVI 1a16
IndependentVI 1b16
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$284K
Gains on assetsLn 7$0
Total revenueLn 12$284K
Assets in detailPt X, end of year
CashLn 1$156K
SavingsLn 2$750
Cash and savings togetherLn 1–2$157K
Accounts receivableLn 4$22K
Total assetsLn 16$178K
LiabilitiesLn 26$87K
Net assetsLn 32$92K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$155K$157K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$178K$178K
LiabilitiesLn 26$76K$87K
Net assetsLn 32$102K$92K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of officers and key staff (Part IX, line 5)Ln 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$173K$121K$52K
Legal feesLn 11b$3K$3K
Accounting feesLn 11c$1K$1K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$264$264
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$110K$104K$5K
All other expensesLn 24e$7K$5K$2K
Total functional expensesLn 25$294K$230K$64K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Feb 16, 2026 $365K$352K$14K$81K 990 PDF
FY2024Filed with the IRS Feb 6, 2025 $364K$388K−$24K$68K 990 PDF
FY2023 ViewingFiled with the IRS Apr 11, 2024 $284K$294K−$11K$92K 990 PDF
FY2022Filed with the IRS Mar 7, 2023 $273K$278K−$5K$102K 990 PDF
FY2021Filed with the IRS Oct 14, 2022 $239K$225K$14K$107K 990 PDF
FY2020Filed with the IRS May 18, 2021 $178K$93K 990 PDF

Schedules filed Part IV

A · Public support I · Grants O · Explanations
See the full FY2023 990
Part I · Summary $283,539 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $272,931$283,539
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenuePrior year $272,931$283,539
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $277,911$294,274
I-18 Total expensesPrior year $277,911$294,274
I-19 Revenue less expensesPrior year −$4,980−$10,735
Part VI · Governance 16 of 16 board members independent, 4 to look at
VI-1a Voting members of the governing body16
VI-1b Independent voting members16
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $283,539 across 8 lines filed
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $283,539$283,539
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $283,539$283,539
Part IX · Statement of functional expenses $294,274 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of officers and key staff (Part IX, line 5)$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management feesPrograms $120,980 · Management $51,849$172,829
IX-11b Legal feesManagement $2,940$2,940
IX-11c Accounting feesManagement $1,310$1,310
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotion$0
IX-13 Office expensesManagement $264$264
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $104,154 · Management $5,432$109,586
IX-24e All other expensesPrograms $5,070 · Management $2,275$7,345
IX-25 Total functional expensesPrograms $230,204 · Management $64,070 · Fundraising $0$294,274
Part X · Balance sheet $178,449 assets, 22 lines filed
X-1 Cash, non-interest-bearingStart of year $154,780$156,074
X-2 Savings and temporary cash investments$750
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $18,546$21,625
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred chargesStart of year $5,000$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $178,326$178,449
X-17 Accounts payable and accrued expensesStart of year $190$483
X-19 Deferred revenueStart of year $75,750$86,315
X-26 Total liabilitiesStart of year $75,940$86,798
X-27 Net assets without donor restrictionsStart of year $102,386$91,651
X-32 Total net assets or fund balancesStart of year $102,386$91,651
X-33 Total liabilities and net assetsStart of year $178,326$178,449
Part XI · Reconciliation of net assets $91,651 net assets at year end
XI-1 Total revenue$283,539
XI-2 Total expenses$294,274
XI-3 Revenue less expenses−$10,735
XI-4 Net assets at start of year$102,386
XI-10 Net assets at end of year$91,651

Form 990 e-file FY2023 from the IRS (about our sources) · Classification, formation year and address from the IRS Business Master File

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