2024-06-17T10:24:52-05:00 2023-08-31 410746749 CLIFTONLARSONALLEN LLP 901 NORTH GLEBE ROAD SUITE 200 ARLINGTON VA 22203 990 2022-09-01 520808480 SIOR FOUNDATION SIOR 2024498208 1307 NEW YORK AVENUE NW 703 WASHINGTON DC 20005 RICHARD SLEASMAN PRESIDENT 2024498208 2024-06-11 1 RICHARD SLEASMAN XXX-XX-XXXX 0 ROBERT WILLIAMS P01345960 5712279500 2024-06-11 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X RICHARD SLEASMAN 1307 NEW YORK AVENUE NW 703 WASHINGTON DC 20005 1367278 0 X WWW.SIORFOUNDATION.ORG X 1962 IL PROMOTE & SUPPORT INITIATIVES THAT EDUCATE, ENHANCE & EXPAND THE COMMERCIAL REAL ESTATE COMMUNITY. 40 40 0 41 0 0 485564 476906 0 0 915863 184706 1485 1650 1402912 663262 364994 306073 0 0 79071 124244 0 0 49827 142501 137261 586566 567578 816346 95684 6677357 7222078 112152 116717 6565205 7105361 X PROMOTE AND SUPPORT INITIATIVES THAT EDUCATE, ENHANCE AND EXPAND THE COMMERCIAL REAL ESTATE COMMUNITY. 0 0 163818 163175 GRANTS TO SIOR AND NON-PROFIT ORGANIZATIONS FOR SUPPORT OF REAL ESTATE EDUCATION AND LEADERSHIP TRAINING: TO SUPPORT COMMERCIAL REAL ESTATE ARTICLES IN A QUARTERLY PUBLICATION THAT REACHED OVER 4,000 PROFESSIONALS PER ISSUE IN CIRCULATION. TO SUPPORT HIGH QUALITY TRAINING THAT ENHANCES PROFESSIONAL AND PERSONAL LEADERSHIP SKILLS OF CORPORATE REAL ESTATE PROFESSIONALS IN MANUFACTURING AND INDUSTRIAL ASSET MANAGEMENT INDUSTRY. 97728 96691 SIOR CHAPTER MATCHING SCHOLARSHIP PROGRAM: TO ENCOURAGE AND ASSIST THE BEST AND BRIGHTEST STUDENTS STUDYING COMMERCIAL REAL ESTATE. SUPPORTED 18 SIOR CHAPTERS IN THE U.S. AND CANADA IN SUPPORTING 60 STUDENTS AT 27 EDUCATIONAL INSTITUTIONS AROUND THE U.S. 21855 21855 SIOR CHAPTER MATCHING EDUCATIONAL SPEAKERS AND COMMUNITY PROGRAMS: TO ASSIST SIOR CHAPTERS IN EDUCATING COMMERCIAL REAL ESTATE PROFESSIONALS AND INDUSTRY STAKEHOLDERS, AND TO ENHANCE PUBLIC EDUCATION, UNDERSTANDING, AND AWARENESS OF THE INDUSTRY. SUPPORTED 5 SIOR CHAPTERS AND 2 REGIONS AROUND THE U.S., CANADA, & EUROPE TO PROVIDE 7 COMMERCIAL REAL ESTATE EDUCATIONAL PROGRAMS WITH LEADING INDUSTRY EXPERT SPEAKERS THAT IMPACTED OVER 1,400 COMMERCIAL REAL ESTATE PROFESSIONALS AND STUDENTS. 19152 16000 MILDRED C. HANSON, SIOR MEMORIAL SCHOLARSHIP PROGRAM: TO ENCOURAGE AND ASSIST FEMALE STUDENTS IN OBTAINING AN EDUCATION THAT WILL LEAD THEM INTO PRODUCTIVE CAREERS IN THE REAL ESTATE INDUSTRY. 350 0 DAVID T. HOUSTON, JR. SIOR MEMORIAL SCHOLARSHIP PROGRAM: TO ENCOURAGE, PROMOTE, AND SUPPORT ADULT CONTINUING EDUCATION IN COMMERCIAL REAL ESTATE. 11491 8352 STUDENT REAL ESTATE EXPERIENCE PROGRAM: TO PROVIDE A PROGRAM THAT WILL ENABLE UNDERGRADUATE AND GRADUATE STUDENTS TO ATTEND INDUSTRY WIDE CONFERENCES AS WELL AS REGIONAL AND CHAPTER EVENTS IN ORDER TO PROMOTE THE COMMERCIAL REAL ESTATE INDUSTRY AS A VIABLE AND EXCITING CAREER OPTION TO POTENTIAL PROFESSIONALS. 30993 24352 314394 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 1 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 40 40 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 CA IL NY X CORRINE NOWAK 2024498208 1307 NEW YORK AVE STE 703 WASHINGTON DC 20005 CORRINE NOWAK DIRECTOR 37.50 X 0 100305 29762 ALBERT M MCNEEL IMMEDIATE PAST PRESIDENT 1.00 X X 0 0 0 RICHARD SLEASMAN PRESIDENT 1.00 X X 0 0 0 BARBARA JOHNSON PRESIDENT-ELECT, CHAIR 1.00 X X 0 0 0 STAN KLEWENO TREASURER 1.00 X X 0 0 0 THEODORE KONIGSBERG VICE PRESIDENT, CHAIR GRANT & SCHOLORSHIP 1.00 X X 0 0 0 PETER O HANSON CHAIR - ADVISORY COMMITTEE 1.00 X 0 0 0 AARON BARNARD PAST PRESIDENT 0.50 X 0 0 0 BILL GINDER PAST PRESIDENT 0.50 X 0 0 0 CHRISTOPHER CURTIS PAST PRESIDENT 0.50 X 0 0 0 DAVID HAGAN PAST PRESIDENT 0.50 X 0 0 0 ALLEN GUMP PAST PRESIDENT 0.50 X 0 0 0 J PETER WHATMORE PAST PRESIDENT 0.50 X 0 0 0 JOSEPH V BARNA PAST PRESIDENT 0.50 X 0 0 0 KEVIN CROWLEY PAST PRESIDENT 0.50 X 0 0 0 LYNN REICH PAST PRESIDENT 0.50 X 0 0 0 RANDALL WALKER PAST PRESIDENT 0.50 X 0 0 0 ROBERT STANIFORTH PAST PRESIDENT 0.50 X 0 0 0 THOMAS MCCORMICK PAST PRESIDENT 0.50 X 0 0 0 ADRIAN ARRIAGA TRUSTEE 0.50 X 0 0 0 CHRISTOPHER GARCIA TRUSTEE 0.50 X 0 0 0 JACK O'DONOGHUE TRUSTEE 0.50 X 0 0 0 JOHN BARKER JR TRUSTEE 0.50 X 0 0 0 KRAIG HEETER CHAIR FUNDRAISING 0.50 X 0 0 0 MARK GOODE TRUSTEE 0.50 X 0 0 0 MATTHEW LEGUEN DE LACROIX TRUSTEE 0.50 X 0 0 0 MATTHEW OLSEN TRUSTEE 0.50 X 0 0 0 MICHAEL CAPOBIANCO TRUSTEE 0.50 X 0 0 0 MICHAEL FALK TRUSTEE 0.50 X 0 0 0 NANCY MORSE TRUSTEE 0.50 X 0 0 0 PETER RICHARDSON TRUSTEE 0.50 X 0 0 0 ROBERT DIKMAN TRUSTEE 0.50 X 0 0 0 TERRY SMITH TRUSTEE 0.50 X 0 0 0 WILLIAM BURGESS TRUSTEE 0.50 X 0 0 0 WILLIAM HANSON TRUSTEE 0.50 X 0 0 0 J ANDREW MILLS TRUSTEE 0.50 X 0 0 0 MARK J DUCLOS TRUSTEE 0.50 X 0 0 0 TRIMBLE GREEN TRUSTEE 0.50 X 0 0 0 JOHN M ADAMS III TRUSTEE 0.50 X 0 0 0 DANIEL PALMERI TRUSTEE 0.50 X 0 0 0 JEFF WILKE TRUSTEE 0.50 X 0 0 0 0 100305 29762 1 0 0 0 0 476906 996 476906 122135 122135 766587 704016 62571 62571 62571 SCHOLARSHIP ADMIN FEES 561000 1650 1650 1650 663262 1650 0 184706 279480 279480 16000 16000 10593 10593 89292 2877 73089 13326 27427 880 22427 4120 7525 232 6247 1046 5858 5858 46141 46141 32799 32799 8756 1253 7503 2986 2986 2935 2935 14188 6288 7900 3334 3334 PHONATHON 9102 9102 NONEVENT FUNDRAISING EX 6830 6830 NON SALARY GRANT EXPEND 4332 4332 567578 314394 203357 49827 35211 35009 656713 474582 5000 25000 5000 6657 6795 56569 55458 4445 1111 5928635 6681898 15696 17683 6677357 7222078 17277 18525 69888 61726 24987 36466 112152 116717 X 5954979 6476153 610226 629208 6565205 7105361 6677357 7222078 95684 444472 0 X 0 1 X 1 0 X 373267 387983 348596 485564 476906 2072316 373267 387983 348596 485564 476906 2072316 68459 2003857 80924 87440 93635 105325 122135 489459 2561775 6879 0.78220 0.78920 X SCHEDULE A, PART II, SECTION B, LINE 12: SCHOLARSHIP FUNDS' ADMINISTRATION FEES. THE FOUNDATION ASSESSES AN ANNUAL ADMINISTRATION FEE EQUAL TO 15% OF THE RESPECTIVE FUNDS' INVESTMENT INTEREST AS OF FISCAL YEAR-END FROM EACH OF THE MILDRED C. HANSON, SIOR MEMORIAL SCHOLARSHIP FUND; THE DAVID T. HOUSTON JR. SIOR MEMORIAL SCHOLARSHIP FUND. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 56569 55458 1111 1111 DUE TO SIOR 36466 36466 X 1084591 444472 9655 454127 630464 32798 32798 663262 544435 9655 9655 534780 32798 32798 567578 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. DURING FISCAL YEARS 2023 AND 2022, THE FOUNDATION HAD NO UNRELATED BUSINESS INCOME. THEREFORE, NO PROVISION FOR INCOME TAXES HAS BEEN ACCRUED IN THESE FINANCIAL STATEMENTS. THE FOUNDATION FOLLOWS THE GUIDANCE IN THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS, AND ITS TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL, STATE AND LOCAL AUTHORITIES. THE FOUNDATION IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS. 1 EUROPE 0 0 GRANTS GRANTS TO RECIPIENTS LOCATED IN THE REGION 3605 NORTH AMERICA 0 0 GRANTS GRANTS TO RECIPIENTS LOCATED IN THE REGION 6988 0 0 0 0 0 0 10593 0 10593 0 0 0 0 0 0 PART I, LINE 2: THE FOUNDATION REQUIRES EITHER AN APPLICATION FOR REIMBURSEMENT OF FUNDS AWARDED TO SCHOLARSHIP RECIPIENTS OR USED IN PROGRAM EXPENSES INCLUDING PROOF OF RECEIPTS, SCHOLARSHIP APPLICATIONS OR PROMOTIONAL MATERIALS, OR PLANS SHOWING DETERMINED AWARD RECIPIENTS, SCHOLARSHIP PROGRAM DETAILS, AND ANTICIPATED DATE OF AWARDS ANNOUNCEMENTS. THE FOUNDATION ALSO REQUIRES PROGRESS/STATUS REPORTS AND FINANCIAL REPORTS DURING AND AFTER PHASES OF GRANT DISTRIBUTION. ALL GRANTS INFORMATION IS SHARED WITH AND REVIEWED BY THE BOARD OF TRUSTEES SEMI-ANNUALLY. PART III ACCOUNTING METHOD: 1 REAL ESTATE EXECUTIVE COUNCIL 330 N WABASH AVE 23RD FL CHICAGO IL 60611 830351380 501C(6) 50000 0 TO SUPPORT SUMMER ACADEMIC PROGRAM FOR UNDERSERVED AND DISADVANTAGED HIGH SCHOOL STUDENTS SIOR CAROLINAS CHAPTER 23 OAK BRANCH DR GREENSBORO NC 27407 561304185 501C(6) 20752 0 TO SUPPORT STUDENTS ENROLLED AT TWO ACCREDITED MRE PROGRAMS; TO SUPPORT COMMERCIAL REAL ESTATE EDUCATIONAL PROGRAMMING THAT INCLUDED SPEAKERS FROM THE COMMERCIAL REAL ESTATE INDUSTRY ON CURRENT INDUSTRY AND ECONOMIC TRENDS; TO SUPPORT FIVE STUDENTS' ATTEN SIOR CHICAGO CHAPTER 401 W ST CHARLES ROAD LOMBARD IL 60148 311725163 501C(6) 6000 0 TO SUPPORT FOUR STUDENTS STUDYING AT THREE ACCREDITED UNIVERSITIES IN REAL ESTATE RELATED DEGREES. SIOR CONNECTICUT CHAPTER 103 MILL PLAIN RD DANBURY CT 06811 472479704 501C(6) 7850 0 TO SUPPORT FIVE STUDENTS STUDYING AT AN ACCREDITED UNIVERSITIES IN REAL ESTATE RELATED DEGREES; TO SUPPORT TWO STUDENTS' ATTENDANCE AT INDUSTRY RELATED EVENTS SIOR MINNESOTA CHAPTER 225 S 6TH ST STE 4760 MINNEAPOLIS MN 55402 270683839 501C(6) 9000 0 TO SUPPORT THREE STUDENTS STUDYING AT TWO ACCREDITED UNIVERSITIES IN REAL ESTATE RELATED DEGREES. SIOR NORTH TEXAS CHAPTER 5950 BERKSHIRE LN STE 500 DALLAS TX 75225 472225107 501C(6) 10000 0 TO SUPPORT TEN STUDENTS STUDYING AT THREE ACCREDITED UNIVERSITIES IN REAL ESTATE RELATED DEGREES. SIOR OREGON CHAPTER 6745 SW HAMPTON PORTLAND OR 97223 262395250 501C(6) 6000 0 TO SUPPORT NINE STUDENTS ENROLLED AT AN ACCREDITED MRE PROGRAMS SIOR PHILADELPHIA CHAPTER 500 NORTH 12TH ST LEMOYNE PA 17043 237182740 501C(6) 8000 0 TO SUPPORT THREE STUDENTS STUDYING AT THREE ACCREDITED UNIVERSITIES IN REAL ESTATE RELATED DEGREES. SIOR ST LOUIS CHAPTER 7700 FORSYTH BLVD STE 900 ST LOUIS MO 63105 431389713 501C(6) 12500 0 TO SUPPORT THREE STUDENTS STUDYING AT AN ACCREDITED UNIVERSITIES IN REAL ESTATE RELATED DEGREES. SOCIETY OF INDUSTRIAL AND OFFICE REALTORS 1307 NEW YORK AVE NW STE 703 WASHINGTON DC 20005 530184820 501C(6) 18000 0 TO SUPPORT INFORMATIVE ARTICLES ON TIMELY, RELEVANT TOPICS IN COMMERCIAL REAL ESTATE INDUSTRY ON CURRENT INDUSTRY AND ECONOMIC TRENDS. THE GOLDIE INITIATIVE 485 HALF DAY RD STE 350 BUFFALO GROVE IL 60089 474018659 501C(3) 7500 0 TO SUPPORT PROGRAM DEDICATED TO REDEFINING THE COMMERCIAL REAL ESTATE INDUSTRY BY ELEVATING AND ADVANCING THE CAREERS OF WOMEN WITH HIGH POTENTIAL. THE BOARD OF TRUSTEES OF THE UNIVERSITY OF ALABAMA PO BOX 870136 TUSCALOOSA AL 35487 636001138 501C(3) 25000 0 TO SUPPORT PROGRAM THAT EMPOWERS OVER 100,000 MEMBERS OF UNDERREPRESENTED GROUPS IN THE FIELD OF REAL ESTATE BY 2032 BY PARTNERING WITH INDUSTRY TO DELIVER CREDENTIAL-BASED ENTRY LEVEL WORKFORCE DEVELOPMENT PROGRAMS. PORTLAND STATE UNIVERSITY FOUNDATION PO BOX 243 PORTLAND OR 97207 930619733 501C(3) 25000 0 TO HELP ESTABLISH ENDOWED SCHOLARSHIP FOR STUDENTS ENGAGED IN REAL ESTATE STUDIES CLEVELAND STATE UNIVERSITY FOUNDATION 2121 EUCLID AVEENUE UN 501 CLEVELAND OH 44115 341316665 501C(3) 30675 0 TO HELP ESTABLISH A SCHOLARSHIP PROGRAM FOR STUDENTS ENGAGED IN BUSINESS AND REAL ESTATE STUDIES 4 10 SCHOLARSHIP 2 16000 CASH CONFERENCE ATTENDANCE PART I, LINE 2: THE FOUNDATION REQUIRES EITHER AN APPLICATION FOR REIMBURSEMENT OF FUNDS AWARDED TO SCHOLARSHIP RECIPIENTS OR USED IN PROGRAM EXPENSES INCLUDING PROOF OF RECEIPTS, SCHOLARSHIP APPLICATIONS OR PROMOTIONAL MATERIALS, OR PLANS SHOWING DETERMINED AWARD RECIPIENTS, SCHOLARSHIP PROGRAM DETAILS, AND ANTICIPATED DATE OF AWARDS ANNOUNCEMENTS. THE FOUNDATION ALSO REQUIRES PROGRESS/STATUS REPORTS AND FINANCIAL REPORTS DURING AND AFTER PHASES OF GRANT DISTRIBUTION. ALL GRANTS INFORMATION IS SHARED WITH AND REVIEWED BY THE BOARD OF TRUSTEES SEMI-ANNUALLY. 0 0 0 0 0 0 0 0 0 PART I, LINE 3 THE FILING ORGANIZATION RELIED ON A RELATED ORGANIZATION FOR THE PURPOSES OF DETERMINING COMPENSATION. THE RELATED ORGANIZATION USED THE FOLLOWING PRACTICES TO ESTABLISH COMPENSATION OF THE CEO/EXECUTIVE DIRECTOR: EXECUTIVE COMMITTEE (IN LIEU OF A COMPENSATION COMMITTEE), WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY BOARD OR EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, PRESIDENT-ELECT, FIRST VICE PRESIDENT,TREASURER, THE IMMEDIATE PAST PRESIDENT, AND THE CHAIRS OF THE REMAINING STANDING COMMITTEES. THE EXECUTIVE COMMITTEE SHALL BE CHAIRED BY THE PRESIDENT AND SHALL PERFORM THE DAY-TO-DAY MANAGEMENT OF THE CORPORATION AND SHALL FORMULATE POLICY TO PROPOSE FOR ACTION TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION A, LINE 2 JOHN M. ADAMS, DAVID B. HAGAN, BARBARA JOHNSON, DANIEL PALMERI, J. PETER WHATMORE, RICHARD SLEASMAN - BUSINESS RELATIONSHIP H. ALLEN GUMP, LYNN E. REICH, TERRY E. SMITH, MICHAEL FALK - BUSINESS RELATIONSHIP AARON BARNARD, JACK O'DONOGHUE, MIKE OHMES - BUSINESS RELATIONSHIP ROBERT J. STANIFORTH, KEVIN J. CROWLEY, WILLIAM HANSON, PETER O. HANSON, TRIMBLE GREEN, JEFF WILKE - BUSINESS RELATIONSHIP PETER O. HANSON AND WILLIAM HANSON - FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION'S BYLAWS WERE UPDATED TO INTRODUCE A NEW MEMBERSHIP CATEGORY OF PAST PRESIDENT EMERITUS, WHICH WILL NOT RECEIVE A VOTE ON BOARD BUSINESS. THE ORGANIZATION ENTERED INTO A NEW AFFILIATION AGREEMENT WITH SIOR, WHEREAS THE DIRECTOR IS THE SOLE EMPLOYEE OF THE FOUNDATION AND ALL EXPENSES RELATED TO THE DIRECTOR IS PAID ENTIRELY BY THE FOUNDATION. THE AGREEMENT HAS UPDATED FOR FY24 TO INCLUDE A MANAGEMENT PAYMENT TO SIOR FROM THE FOUNDATION. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS AND DISTRIBUTES THE DRAFT FORM 990 AND SUPPORTING SCHEDULES TO THE EXECUTIVE COMMITTEE FOR REVIEW, COMMENT, AND CORRECTIONS. THE FINAL DRAFT WILL BE DISTRIBUTED TO THE FOUNDATION BOARD OF TRUSTEES FOR REVIEW AND COMMENT UP TO ONE WEEK PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE FOUNDATION ADOPTED A DOCUMENT RETENTION AND DESTRUCTION POLICY, A WHISTLEBLOWER POLICY, A CODE OF CONDUCT, AND A CONFLICT-OF-INTEREST POLICY. THESE ARE PRESENTED AND REVIEWED SEMI-ANNUALLY AT BOARD MEETINGS. ALL TRUSTEES AND OFFICERS RECEIVE ANNUALLY A CONFLICT OF INTEREST/STATEMENT OF DISCLOSURE AND CONFLICT OF INTEREST QUESTIONNAIRE THAT ALL ARE REQUIRED TO COMPLETE AND SUBMIT TO THE SIOR FOUNDATION OFFICE. THE DISCLOSURES ARE KEPT ON FILE AND USED TO MAKE REQUIRED DISCLOSURES ON THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15 THE FILING ORGANIZATION RELIED ON A RELATED ORGANIZATION FOR THE PURPOSES OF DETERMINING COMPENSATION. THE RELATED ORGANIZATION USED THE FOLLOWING PRACTICES TO ESTABLISH COMPENSATION OF THE FOUNDATION DIRECTOR: EXECUTIVE COMMITTEE (IN LIEU OF A COMPENSATION COMMITTEE), WRITTEN EMPLOYMENT CONTRACT, COMPENSATION SURVEY OR STUDY, AND APPROVAL BY BOARD OR EXECUTIVE COMMITTEE. EMPLOYEES ARE SHARED WITH THE SOCIETY OF INDUSTRIAL AND OFFICE REALTORS OF THE NAR (SIOR) AND THEREFORE, THE COMPENSATION IS PAID BY SIOR. SIOR DONATES HOURS TO THE FOUNDATION. THE TIME IS CONSIDERED AS AN IN-KIND DONATION. FORM 990, PART VI, SECTION C, LINE 19 THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE SOCIETY OF INDUSTRIAL AND OFFICE REALTORS OF THE NAR 1307 NEW YORK AVE NW 703 WASHINGTON DC 20005 530184820 PROFESSIONAL ASSOCIATION DC 501(C)(6) N/A N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 THE SOCIETY OF INDUSTRIAL AND OFFICE REALTORS OF THE NAR B 18000 BOOK VALUE THE SOCIETY OF INDUSTRIAL AND OFFICE REALTORS OF THE NAR M 9408 BOOK VALUE THE SOCIETY OF INDUSTRIAL AND OFFICE REALTORS OF THE NAR Q 31302 BOOK VALUE