2011-10-25T12:09:49-05:00 2010-12-31 BKD LLP 2800 Post Oak Blvd Ste 3200 HOUSTON TX 77056 990 2010-01-01 760294863 CONSTRUCTION & MAINTENANCE EDUCATION FOUNDATION INC CONS 2814783900 2950 EAST X ST LA PORTE TX 77571 Anthony Saucier 2011-11-15 M Paige Gerich 7134994600 2010 2016-03-07 17:11:31Z ANTHONY SAUCIER 2950 EAST X ST LA PORTE TX 77571 1461535 false X N/A X 1989 TX TO PROVIDE CONSTRUCTION CRAFT TRAINING. 17 17 9 17 0 854710 840061 511373 581100 31576 27756 -8021 -7242 1389638 1441675 3000 0 0 0 325452 381470 0 0 0 852686 841128 1181138 1222598 208500 219077 2168715 2424640 88642 129582 2080073 2295058 TO PROVIDE CONSTRUCTION CRAFT TRAINING. false false 1222598 581230 CONSTRUCTION INDUSTRY CRAFT COURSES FOR HIGHER CRAFT SKILLS AND DIVERSIFICATION INTO OTHER CRAFTS. TOTAL STUDENTS-1169 TOTAL COURSES-263. 1222598 true true false false false false false false false true false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false false true false false false false true 4 0 true 9 true false false false false true true false false false false false X 17 17 false false false false false true false true true false false false true false false false true true true false X ANTHONY SAUCIER 2814783900 2950 EAST X ST LA PORTE TX 77571 X RANDY WOODS 1.0 X X 0 0 0 GREG SIZEMORE 1.0 X 0 0 0 MIKE GREMILLION 1.0 X 0 0 0 RUSTY BARNHILL 1.0 X X 0 0 0 ROBERT NUSSMEIER 1.0 X 0 0 0 ROD HAMAKER 1.0 X 0 0 0 JAMES MORRIS 1.0 X 0 0 0 CYRIL WILLIAMS 1.0 X 0 0 0 DANNY DONALDSON 1.0 X 0 0 0 JOHN GOLASHESKY 1.0 X 0 0 0 WAYNE NAVARRO 1.0 X 0 0 0 BRUCE MAREK 1.0 X 0 0 0 BARRY BABYAK 1.0 X 0 0 0 DANNY LIGGETT 1.0 X 0 0 0 RUSSELL DODGE 1.0 X 0 0 0 RON ENGEL 1.0 X 0 0 0 MARK ATHERTON 1.0 X 0 0 0 ANTHONY SAUCIER 40.0 X 112257 0 16549 112257 0 16549 1 false false false 0 840061 840061 REGISTRATION 611600 315625 315625 SKILL ASSESSMENTS 611600 230375 230375 PERFORMANCE VERIFICATION 611600 915 915 TECHNICAL SKILLS 611600 34185 34185 581100 33738 33738 0 0 5982 -5982 -5982 -5982 6506 13878 -7372 -7372 0 0 TEXTBOOK SALES 611710 130 130 130 1441675 581230 20384 0 0 0 0 0 0 303080 303080 16867 16867 35274 35274 26249 26249 0 0 18415 18415 0 0 0 21858 21858 6589 6589 45721 45721 31450 31450 0 75542 75542 2664 2664 0 11555 11555 0 0 51510 51510 7593 7593 EQUIPMENT RENTAL/MAINTENANCE 13540 13540 TUITION AND BOOKS 443151 443151 SKILLS ASSESSMENT EXPENSE 61206 61206 TECHNICAL SKILLS EXPENSE 11201 11201 GENERAL TAXES 18184 18184 20949 20949 1222598 1222598 0 0 464029 126254 1519494 2095641 60653 77236 209594 84085 124539 125509 2168715 2424640 85892 127732 2750 1850 88642 129582 X 2080073 2295058 2080073 2295058 2168715 2424640 X 219077 -4092 X false true true X false X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 137296 55830 81466 72298 28255 44043 125509 0 0 1441675 1222598 219077 -23105 19013 -4092 214985 1438430 -23105 19860 -3245 1441675 1441675 1223445 16232 16232 1207213 15385 15385 1222598 Reconciliation from audited financial statements to form 990 Sch D, book to tax reconciliation Revenue on books but not on return: Special Event Expenses netted with revenue $ 13,878 REALIZED LOSS COUNTED AS EXPENSE PER BOOKS $ 2,354 BOOK/TAX LOSS ON DISPOSAL DIFFERENCE $ 3,628 _________ $ 19,860 Expenses on books but not on return: Special event expenses netted with revenue $ 13,878 LOSS ON DISPOSAL OF ASSET INCLUDED IN AUDIT EXPENSE $ 2,354 _________ $ 16,232 EXPENSES ON RETURN BUT NOT ON BOOKS: BOOK/TAX DEPRECIATION DIFFERENCE $ 15,385 RECONCILIATION OF CHANGE IN NET ASSETS FROM FORM 990 TO FINANCIAL STMTS SCH D, PART XI, LINE 8 BOOK/TAX DEPRECIATION DIFFERENCE $ 15,385 BOOK/TAX LOSS ON DISPOSAL DIFFERENCE $ 3,628 _________ $ 19,013 FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2 INCOME TAXES - CMEF IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). CMEF IS SUBJECT TO TAXES ON UNRELATED BUSINESS INCOME. DURING 2010 AND 2009, THERE WAS NO UNRELATED BUSINESS INCOME. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) PROVIDE DETAILED GUIDANCE FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. GAAP REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. CMEF BELIEVES THAT ALL SIGNIFICANT TAX POSITIONS UTILIZED BY CMEF WILL MORE LIKELY THAN NOT BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2010, THE TAX YEARS THAT REMAIN SUBJECT TO EXAMINATION BY THE MAJOR TAX JURISDICTIONS UNDER THE STATUTE OF LIMITATIONS ARE FROM THE YEAR 2007 FORWARD (WITH LIMITED EXCEPTIONS). TAX PENALTIES AND INTEREST, IF ANY, WOULD BE ACCRUED AS INCURRED AND WOULD BE CLASSIFIED AS TAX EXPENSE IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS. true true true true true true true false false false false false false false false false false true RACIALLY NONDISCRIMINATORY POLICY SCHEDULE E, PART I, LINE 3 REGISTRATION FORM DISCLOSES NONDISCRIMINATORY POLICY ELECTION OF GOVERNING BODY BY ORGANIZATION'S MEMBERS OR STOCKHOLDERS FORM 990, PART VI, QUESTION 7A THE BOARD OF DIRECTORS OF ASSOCIATED BUILDERS AND CONTRACTORS OF GREATER HOUSTON, A RELATED TAX-EXEMPT ORGANIZATION, MAY ELECT THE ORGANIZATION'S CHAIRMAN ELECT AND TWO APPRENTICESHIP TRUSTEES. PROCESS TO REVIEW THE FORM 990 FORM 990, PART VI, QUESTION 11 THE ORGANIZATION ENGAGES AN OUTSIDE ACCOUNTING FIRM TO PREPARE FORM 990. ONCE PREPARED, THE ORGANIZATION'S FORM 990 IS REVIEWED BY THE EXECUTIVE BOARD PRIOR TO FILING. DETERMINATION OF COMPENSATION OF CEO OR EXECUTIVE DIRECTOR FORM 990, PART VI, QUESTION 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO OR EXECUTIVE DIRECTOR INCLUDES AN ANNUAL REVIEW BY INDEPENDENT PERSONS. DETERMINATION OF COMPENSATION OF OFFICERS OR KEY EMPLOYEES FORM 990, PART VI, QUESTION 15B THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S OFFICERS OR KEY EMPLOYEES INCLUDES AN ANNUAL REVIEW BY INDEPENDENT PERSONS. REVIEW TAKES PLACE IN NOVEMBER OF 2009 FOR 2010. ORGANIZATIONAL DOCUMENTS MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, QUESTION 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. OTHER CHANGES IN NET ASSETS FORM 990, PART XI, LINE 5 DEPRECIATION ADJUSTMENT $15,385 GAIN ON ASSET DISPOSAL $ 3,628 UNREALIZES LOSS ($23,105) _________ ($ 4,092) ABC OF GREATER HOUSTON 3910 KIRBY HOUSTON TX 77098 741646456 EDUCATION TX 501(C)(6) N/A NA false false false false false false false false false false false false false false true false false false