TY 2021 Form 990

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)
(1) LORI HOWERTON...................................................................... EXECUTIVE VP	40.00 .................		X	72,115	2,885
(2) MELISSA BEASLEY...................................................................... TRUSTEE	0.50 .................	X		0	0
(3) DEANNE BRIDENSTINE...................................................................... TRUSTEE	0.50 .................	X		0	0
(4) MATT BURSKY...................................................................... TRUSTEE	0.50 .................	X		0	0
(5) DON CEA...................................................................... TRUSTEE	0.50 .................	X		0	0
(6) JUSTIN ENGLERT...................................................................... TRUSTEE	0.50 .................	X		0	0
(7) DAN ENOS...................................................................... PAST PRESIDE	1.00 .................	X	X	0	0
(8) MELINDA HOBBS...................................................................... TRUSTEE	0.50 .................	X		0	0
(9) ANDREA HYATT...................................................................... TRUSTEE	0.50 .................	X		0	0
(10) TARA KLECKNER...................................................................... TRUSTEE	0.50 .................	X		0	0
(11) LISA KORNUC...................................................................... TRUSTEE	0.50 .................	X		0	0
(12) STEVE MILLER...................................................................... TRUSTEE	0.50 .................	X		0	0
(13) TONY NICKLES...................................................................... TRUSTEE	0.50 .................	X		0	0
(14) PETER PAINO...................................................................... TRUSTEE	0.50 .................	X		0	0
(15) DARREN SHULTZ...................................................................... PRESIDENT	1.00 .................	X	X	0	0
(16) CASSIE TESTA...................................................................... VICE PRESIDE	1.00 .................	X	X	0	0
(17) MARK VERDOVA...................................................................... SECRETARY/TR	1.00 .................	X	X	0	0

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) LORI HOWERTON......................................................................
EXECUTIVE VP

40.00
.................

72,115

2,885

(2) MELISSA BEASLEY......................................................................
TRUSTEE

0.50
.................

(3) DEANNE BRIDENSTINE......................................................................
TRUSTEE

0.50
.................

(4) MATT BURSKY......................................................................
TRUSTEE

0.50
.................

(5) DON CEA......................................................................
TRUSTEE

0.50
.................

(6) JUSTIN ENGLERT......................................................................
TRUSTEE

0.50
.................

(7) DAN ENOS......................................................................
PAST PRESIDE

1.00
.................

(8) MELINDA HOBBS......................................................................
TRUSTEE

0.50
.................

(9) ANDREA HYATT......................................................................
TRUSTEE

0.50
.................

(10) TARA KLECKNER......................................................................
TRUSTEE

0.50
.................

(11) LISA KORNUC......................................................................
TRUSTEE

0.50
.................

(12) STEVE MILLER......................................................................
TRUSTEE

0.50
.................

(13) TONY NICKLES......................................................................
TRUSTEE

0.50
.................

(14) PETER PAINO......................................................................
TRUSTEE

0.50
.................

(15) DARREN SHULTZ......................................................................
PRESIDENT

1.00
.................

(16) CASSIE TESTA......................................................................
VICE PRESIDE

1.00
.................

(17) MARK VERDOVA......................................................................
SECRETARY/TR

1.00
.................

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)

(F)
Estimated amount of other compensation from the organization and related organizations

(18) FRED ZUMPANO........................................................................
TRUSTEE

0.50
.......................

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

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.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

HOME BUILDERS ASSOCIATION OF
PORTAGE AND SUMMIT COUNTIES

Employer identification number

34-0861325

Return Reference	Explanation
FORM 990 - ORGANIZATION'S MISSION	TO MAKE A COLLECTIVE HOME BUILDING INDUSTRY CONTRIBUTION TO THOSE EFFORTS AND MOVEMENTS WHICH ARE DESIGNED AND PROMOTED TO IMPROVE THE SOCIAL, POLITICAL AND ECONOMIC WELFARE OF THE STATE AND NATION; AND TO DEVELOP AND MAINTAIN WITHIN THE HOME BUILDING INDUSTRY A HIGH APPRECIATION OF THE OBLIGATIONS AND RESPONSIBILITIES OF THE BUILDER, AND TO ENCOURAGE THE CONSISTENT ACCEPTANCE AND APPLICATION OF PRACTICES WHICH WILL WIN MERITED AND UNQUALIFIED PUBLIC CONFIDENCE.
FORM 990, PAGE 6, PART VI, LINE 6	THERE ARE THREE CLASSES OF MEMBERSHIP: BUILDER, ASSOCIATE AND INDUSTRY SUPPORT ASSOCIATE. APPLICATIONS ARE SUBMITTED TO THE MEMBERSHIP COMMITTEE AND MUST BE ENDORSED BY AT LEAST ONE MEMBER IN GOOD STANDING AND BE ACCOMPANIED BY AT LEAST A MINIMUM PAYMENT IN THE AMOUNT SUFFICIENT TO COVER THE INITIATION FEE AND ONE HALF OF THE ANNUAL DUES.
FORM 990, PAGE 6, PART VI, LINE 7A	THE MEMBERSHIP ELECTS THE OFFICERS AND DIRECTORS OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 7B	CERTAIN GOVERNANCE RELATED ACTIONS MUST BE APPROVED BY THE MEMBERSHIP PER THE ORGANIZATION'S BY-LAWS.
FORM 990, PAGE 6, PART VI, LINE 11B	THE EXECUTIVE DIRECTOR WILL REVIEW AND PROVIDE A COPY TO THE BOARD AFTER FILING.
FORM 990, PAGE 6, PART VI, LINE 12C	THE ETHICS AND ARBITRATION COMMITTEE DILIGENTLY PROTECTS THE CREDIBILITY OF THE ASSOCIATION'S CODE OF ETHICS AND MONITORS ALL CONFLICTS OF INTEREST THAT ARE BROUGHT TO THEIR ATTENTION.
FORM 990, PAGE 6, PART VI, LINE 15A	THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED ANNUALLY BY THE BOARD OF DIRECTORS WHO BASE THAT COMPENSATION ON MERIT AND COMPARABILITY STUDIES.
FORM 990, PAGE 6, PART VI, LINE 19	THE 990 IS AVAILABLE AT THE ORGANIZATION'S OFFICE UPON REQUEST.
FORM 990, PART IX, LINE 24E	GOLF OUTING 14,557 0 0 INCOME TAX 11,350 0 0 REAL ESTATE TAXES 4,068 0 0 CREDIT CARD FEES 3,563 0 0 LANDSCAPING 2,989 0 0 TELEPHONE 2,900 0 0 BUILDING REPAIR & MAINT. 2,633 0 0 OTHER - ADMIN 2,582 0 0 MONTHLY MEETINGS 2,133 0 0 OTHER-799 2,071 0 0 REPAIRS - ADMIN 1,624 0 0 BOARD EXPENSE 1,621 0 0 REAL ESTATE TAXES-VACANT 1,599 0 0 STORAGE 1,271 0 0 PAST PRESIDENTS 1,252 0 0 OTHER 1,166 0 0 WATER AND SEWER 957 0 0 BANK SERVICE CHARGES 887 0 0 MISCELLANEOUS 780 0 0 MAME/ENVISION 750 0 0 SEMINARS AND TRAINING 594 0 0 SUPPLIES 553 0 0 SPEAKERS 500 0 0 ANNUAL BANQUET 486 0 0 BAD DEBT 442 0 0 PRIOR YEAR CARRYOVER 304 0 0 EDUCATIONAL PROGRAMMING 236 0 0 NAHB & OHBA EXPENSES 101 0 0 VOLUNTEERS 94 0 0 ALLOCATE REP & MAIN TO T -633 0 0 TOTAL 63,430 0 0

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

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: TO MAKE A COLLECTIVE HOME BUILDING INDUSTRY CONTRIBUTION TO THOSE EFFORTS AND MOVEMENTS WHICH ARE DESIGNED AND PROMOTED TO IMPROVE THE SOCIAL, POLITICAL AND ECONOMIC WELFARE OF THE STATE AND NATION; AND TO DEVELOP AND MAINTAIN WITHIN THE HOME BUILDING INDUSTRY A HIGH APPRECIATION OF THE OBLIGATIONS AND RESPONSIBILITIES OF THE BUILDER, AND TO ENCOURAGE THE CONSISTENT ACCEPTANCE AND APPLICATION OF PRACTICES WHICH WILL WIN MERITED AND UNQUALIFIED PUBLIC CONFIDENCE.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	17
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	17
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	3
6	Total number of volunteers (estimate if necessary) .............	6	17
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	35,963
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	16,759

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	500	0
9	Program service revenue (Part VIII, line 2g) .........	343,408	296,040
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	485	-43,874
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	61,385	147,562
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	405,778	399,728
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	112,298	96,786
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	334,508	311,426
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	446,806	408,212
19	Revenue less expenses. Subtract line 18 from line 12.......	-41,028	-8,484
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,364,289	1,371,048
21	Total liabilities (Part X, line 26).............	265,589	280,832
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,098,700	1,090,216

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROGRAMS, AWARDS, BANQUETS, ASSEMBLIES, AND MEETINGS WITH RESIDENTIAL BUILDERS AND REMODELING CONTRACTORS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	GREATER AKRON HOME SHOWCASE MEMBERS TO THE GENERAL PUBLIC

4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	72,115	2,885

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	MEMBERSHIP DUES	236000	143,493	143,493
b	HOME AND FLOWER SHOW	236000	80,224	80,224
c	PARADE OF HOMES	236000	32,650	32,650
d	MEMBER GOLF OUTING	236000	26,681	26,681
e	AFFINITY	236000	10,630		10,630
f	All other program service revenue.		2,362	2,362
g	Total. Add lines 2a–2f .....		296,040

3 Investment income (including dividends, interest, and othersimilar amounts) ......			214			214
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents		110,922	6a
b	Less: rental expenses		85,589	6b
c	Rental income or (loss)		25,333	6c
d	Net rental income or (loss).......			25,333		25,333
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	12,624		7a
b	Less: cost or other basis and sales expenses	56,712		7b
c	Gain or (loss)	-44,088		7c
d	Net gain or (loss).........			-44,088			-44,088
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	INSURANCE PROCEEDS		236000	110,775			110,775
b	OTHER INCOME		236000	9,707			9,707
c	MISCELLANEOUS		236000	1,747	1,747
d	All other revenue ....
e	Total. Add lines 11a–11d ......			122,229
12	Total revenue. See instructions.....			399,728	287,157	35,963	76,608

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........	75,000
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	12,891
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,335
9	Other employee benefits .......
10	Payroll taxes ...........	7,560
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	150
c	Accounting ...........	3,652
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	197
12	Advertising and promotion ....
13	Office expenses .......	4,286
14	Information technology ......	10,452
15	Royalties ..
16	Occupancy ...........	3,110
17	Travel ............	1,220
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....	719
20	Interest ...........	2,879
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	4,596
23	Insurance ...	4,663
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	INSURANCE REPAIRS	79,386
b	MEMBERSHIP EXPENSE	59,440
c	HOME AND GARDEN SHOW	47,938
d	PARADE OF HOMES	25,308
e	All other expenses	63,430
25	Total functional expenses. Add lines 1 through 24e	408,212	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			281,722	1	270,384
2	Savings and temporary cash investments .........				2	122,663
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			21,350	4	9,973
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,211,419
b	Less: accumulated depreciation	10b	388,328	902,812	10c	823,091
11	Investments—publicly traded securities .			155,309	11	131,818
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			3,096	15	13,119
16	Total assets. Add lines 1 through 15 (must equal line 33)...			1,364,289	16	1,371,048

17	Accounts payable and accrued expenses .....	28,985	17	37,784
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..	236,604	23	219,121
24	Unsecured notes and loans payable to unrelated third parties ..		24	23,927
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	265,589	26	280,832

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	1,098,700	27	1,090,216
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	1,098,700	32	1,090,216
33	Total liabilities and net assets/fund balances ........	1,364,289	33	1,371,048

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land .....	158,000		158,000
b	Buildings ....	1,051,339	386,248	665,091
c	Leasehold improvements
d	Equipment ....	2,080	2,080
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				823,091

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)