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 <ReturnTs>2023-05-12T08:35:47-07:00</ReturnTs>
 <TaxPeriodEndDt>2022-12-31</TaxPeriodEndDt>
 <PreparerFirmGrp>
 <PreparerFirmEIN>042774968</PreparerFirmEIN>
 <PreparerFirmName>
 <BusinessNameLine1Txt>ARDITO TOSCANO and MCCOLLUM PC</BusinessNameLine1Txt>
 </PreparerFirmName>
 <PreparerUSAddress>
 <AddressLine1Txt>Forty Bayfield Dr</AddressLine1Txt>
 <CityNm>North Andover</CityNm>
 <StateAbbreviationCd>MA</StateAbbreviationCd>
 <ZIPCd>01845</ZIPCd>
 </PreparerUSAddress>
 </PreparerFirmGrp>
 <ReturnTypeCd>990EZ</ReturnTypeCd>
 <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
 <Filer>
 <EIN>042510823</EIN>
 <BusinessName>
 <BusinessNameLine1Txt>NORTH EAST BUILDERS ASSOCIATION</BusinessNameLine1Txt>
 <BusinessNameLine2Txt>OF MASSACHUSETTS INC</BusinessNameLine2Txt>
 </BusinessName>
 <BusinessNameControlTxt>NORT</BusinessNameControlTxt>
 <PhoneNum>9788583555</PhoneNum>
 <USAddress>
 <AddressLine1Txt>170 MAIN STREET 205</AddressLine1Txt>
 <CityNm>TEWKSBURY</CityNm>
 <StateAbbreviationCd>MA</StateAbbreviationCd>
 <ZIPCd>01876</ZIPCd>
 </USAddress>
 </Filer>
 <BusinessOfficerGrp>
 <PersonNm>Penny Hamel</PersonNm>
 <PersonTitleTxt>Treasurer</PersonTitleTxt>
 <SignatureDt>2023-05-12</SignatureDt>
 <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
 </BusinessOfficerGrp>
 <SigningOfficerGrp>
 <PersonFullName>
 <PersonFirstNm>Penny</PersonFirstNm>
 <PersonLastNm>Hamel</PersonLastNm>
 </PersonFullName>
 <SSN>999009999</SSN>
 </SigningOfficerGrp>
 <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
 <PreparerPersonGrp>
 <PreparerPersonNm>Roberta L McCollum CPA</PreparerPersonNm>
 <PTIN>P01260670</PTIN>
 <PhoneNum>9786882880</PhoneNum>
 </PreparerPersonGrp>
 <AdditionalFilerInformation>
 <TrustedCustomerGrp>
 <TrustedCustomerCd>2</TrustedCustomerCd>
 <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
 <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
 <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
 </TrustedCustomerGrp>
 </AdditionalFilerInformation>
 <TaxYr>2022</TaxYr>
 <BuildTS>2023-04-26 12:10:37Z</BuildTS>
 </ReturnHeader>
 <ReturnData documentCnt="3">
 <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="22015553" softwareVersionNum="2022v5.0">
 <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
 <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
 <WebsiteAddressTxt>WWW.NORTHEASTBUILDERS.ORG</WebsiteAddressTxt>
 <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
 <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
 <GrossReceiptsAmt>176283</GrossReceiptsAmt>
 <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
 <ProgramServiceRevenueAmt>18423</ProgramServiceRevenueAmt>
 <MembershipDuesAmt>101734</MembershipDuesAmt>
 <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
 <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">55661</FundraisingGrossIncomeAmt>
 <SpecialEventsDirectExpensesAmt>28215</SpecialEventsDirectExpensesAmt>
 <SpecialEventsNetIncomeLossAmt>27446</SpecialEventsNetIncomeLossAmt>
 <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
 <OtherRevenueTotalAmt>465</OtherRevenueTotalAmt>
 <TotalRevenueAmt>148068</TotalRevenueAmt>
 <GrantsAndSimilarAmountsPaidAmt>61850</GrantsAndSimilarAmountsPaidAmt>
 <SalariesOtherCompEmplBnftAmt>67528</SalariesOtherCompEmplBnftAmt>
 <FeesAndOtherPymtToIndCntrctAmt>1850</FeesAndOtherPymtToIndCntrctAmt>
 <OccupancyRentUtltsAndMaintAmt>7654</OccupancyRentUtltsAndMaintAmt>
 <PrintingPublicationsPostageAmt>1256</PrintingPublicationsPostageAmt>
 <OtherExpensesTotalAmt>23528</OtherExpensesTotalAmt>
 <TotalExpensesAmt>163666</TotalExpensesAmt>
 <ExcessOrDeficitForYearAmt>-15598</ExcessOrDeficitForYearAmt>
 <NetAssetsOrFundBalancesBOYAmt>84848</NetAssetsOrFundBalancesBOYAmt>
 <NetAssetsOrFundBalancesEOYAmt>69250</NetAssetsOrFundBalancesEOYAmt>
 <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
 <CashSavingsAndInvestmentsGrp>
 <BOYAmt>45929</BOYAmt>
 <EOYAmt>37385</EOYAmt>
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 <LandAndBuildingsGrp>
 <BOYAmt>9343</BOYAmt>
 <EOYAmt>8538</EOYAmt>
 </LandAndBuildingsGrp>
 <OtherAssetsTotalDetail>
 <BOYAmt>29576</BOYAmt>
 <EOYAmt>25177</EOYAmt>
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 <Form990TotalAssetsGrp>
 <BOYAmt>84848</BOYAmt>
 <EOYAmt>71100</EOYAmt>
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 <SumOfTotalLiabilitiesGrp>
 <EOYAmt>1850</EOYAmt>
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 <NetAssetsOrFundBalancesGrp>
 <BOYAmt>84848</BOYAmt>
 <EOYAmt>69250</EOYAmt>
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 <PrimaryExemptPurposeTxt>TO SUPPORT MUTUAL OBJECTIVES OF THE NATIONAL ASSOCIATION OF HOME BUILDERS (NAHB) AND THE HOME BUILDERS and REMODELERS ASSOCIATION OF MASSACHUSETTS (HBAM) BY ACTIVELY ENGAGING IN THE COMMON INITIATIVES THAT FURTHER ENHANCE SOLUTIONS TO HOUSING NEEDS WITHIN THE COMMONWEALTH AND CREATE OPPORTUNITY IN HOME OWNERSHIP. OUR MEMBERS ARE EXPECTED TO MAINTAIN HIGH PROFESSIONAL STANDARDS AND USE SOUND BUSINESS METHODS IN MANAGING THEIR RESPECTIVE BUSINESSES.The Northeast Builders and Remodelers Association of Massachusetts (NEBA) is the local chapter of the National Association of Home Builders (NAHB) and the Home Builders and Remodelers Association of Massachusetts (HBRAMA). We are an association of builders and remodelers as well as associate members representing all aspects of the home building industry including lumber yards, financial institutions, subcontractors, suppliers and the most successful and influential business people in the area.NEBA is comprised of more than 230 member companies in the</PrimaryExemptPurposeTxt>
 <ProgramSrvcAccomplishmentGrp>
 <DescriptionProgramSrvcAccomTxt>MEMBERSHIP MEETINGS - MONTHLY GENERAL MEMBERSHIP MEETINGS WITH OVER 50% ATTENDENCE. MEETINGS FEATURE SPEAKERS AND COVER CURRENT TOPICS RELATING TO THE BUILDING INDUSTRY.</DescriptionProgramSrvcAccomTxt>
 <ProgramServiceExpensesAmt>3222</ProgramServiceExpensesAmt>
 </ProgramSrvcAccomplishmentGrp>
 <ProgramSrvcAccomplishmentGrp>
 <DescriptionProgramSrvcAccomTxt>BUSINESS TO BUSINESS DIRECTORY - PRINTING OF FREE DIRECTORY LISTING FOR ALL MEMBERS</DescriptionProgramSrvcAccomTxt>
 <ProgramServiceExpensesAmt>3207</ProgramServiceExpensesAmt>
 </ProgramSrvcAccomplishmentGrp>
 <ProgramSrvcAccomplishmentGrp>
 <DescriptionProgramSrvcAccomTxt>EDUCATIONAL BUILDER LICENSE CLASS - EDUCATIONAL CLASSES FOR THE MEMBERS TO BECOME CERTIFIED OR OBTAIN A LICENSE TO BUILD IN MA. EDUCATE MEMBERS ON UPDATES TO BUILDING CODE, INSTRUCION AND BOOKS PROVIDED.</DescriptionProgramSrvcAccomTxt>
 <ProgramServiceExpensesAmt>1877</ProgramServiceExpensesAmt>
 </ProgramSrvcAccomplishmentGrp>
 <TotalProgramServiceExpensesAmt>8306</TotalProgramServiceExpensesAmt>
 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Ryan Conway</PersonNm>
 <TitleTxt>President</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
 </OfficerDirectorTrusteeEmplGrp>
 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Penny Hamel</PersonNm>
 <TitleTxt>Treasurer</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
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 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Cathy Haughton</PersonNm>
 <TitleTxt>CLERK</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
 </OfficerDirectorTrusteeEmplGrp>
 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Lillian Montalto</PersonNm>
 <TitleTxt>Vice President</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
 </OfficerDirectorTrusteeEmplGrp>
 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Carol Myott</PersonNm>
 <TitleTxt>COO</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>62255</CompensationAmt>
 </OfficerDirectorTrusteeEmplGrp>
 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Gary Campbell</PersonNm>
 <TitleTxt>Director</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
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 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Jeffrey Brem</PersonNm>
 <TitleTxt>Director</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
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 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Daniel Ouellette</PersonNm>
 <TitleTxt>Director</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
 </OfficerDirectorTrusteeEmplGrp>
 <OfficerDirectorTrusteeEmplGrp>
 <PersonNm>Michael Curran</PersonNm>
 <TitleTxt>Director</TitleTxt>
 <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
 <CompensationAmt>0</CompensationAmt>
 </OfficerDirectorTrusteeEmplGrp>
 <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
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 <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
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 <Form1120PolFiledInd>false</Form1120PolFiledInd>
 <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
 <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
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 <BooksInCareOfDetail>
 <PersonNm>CAROL A MYOTT</PersonNm>
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 <AddressLine1Txt>170 MAIN STREET</AddressLine1Txt>
 <CityNm>TEWKSBURY</CityNm>
 <StateAbbreviationCd>MA</StateAbbreviationCd>
 <ZIPCd>01876</ZIPCd>
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 <PhoneNum>9788583555</PhoneNum>
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 <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
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 <OperateHospitalInd>false</OperateHospitalInd>
 <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
 <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
 <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
 <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
 <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
 <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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 <FundraisingEventInformationGrp>
 <Event1Nm>ANNUAL GOLF OUTING</Event1Nm>
 <GrossReceiptsEvent1Amt>28547</GrossReceiptsEvent1Amt>
 <GrossRevenueEvent1Amt>28547</GrossRevenueEvent1Amt>
 <NonCashPrizesEvent1Amt>1444</NonCashPrizesEvent1Amt>
 <RentFacilityCostsEvent1Amt>10872</RentFacilityCostsEvent1Amt>
 <OtherDirectExpensesEvent1Amt>1094</OtherDirectExpensesEvent1Amt>
 <Event2Nm>125 CLUB</Event2Nm>
 <GrossReceiptsEvent2Amt>12600</GrossReceiptsEvent2Amt>
 <GrossRevenueEvent2Amt>12600</GrossRevenueEvent2Amt>
 <CashPrizesEvent2Amt>5000</CashPrizesEvent2Amt>
 <OtherDirectExpensesEvent2Amt>354</OtherDirectExpensesEvent2Amt>
 <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
 <GrossReceiptsOtherEventsAmt>14514</GrossReceiptsOtherEventsAmt>
 <GrossRevenueOtherEventsAmt>14514</GrossRevenueOtherEventsAmt>
 <NonCashPrizesOtherEventsAmt>1381</NonCashPrizesOtherEventsAmt>
 <RentFcltyCostsOtherEventsAmt>5650</RentFcltyCostsOtherEventsAmt>
 <OthDirectExpnssOtherEventsAmt>2420</OthDirectExpnssOtherEventsAmt>
 <GrossReceiptsTotalAmt>55661</GrossReceiptsTotalAmt>
 <GrossRevenueTotalEventsAmt>55661</GrossRevenueTotalEventsAmt>
 <CashPrizesTotalEventsAmt>5000</CashPrizesTotalEventsAmt>
 <NonCashPrizesTotalEventsAmt>2825</NonCashPrizesTotalEventsAmt>
 <RentFcltyCostsTotalEventsAmt>16522</RentFcltyCostsTotalEventsAmt>
 <OthDirectExpnssTotalEventsAmt>3868</OthDirectExpnssTotalEventsAmt>
 <DirectExpenseSummaryEventsAmt>28215</DirectExpenseSummaryEventsAmt>
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 <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="22015553" softwareVersionNum="2022v5.0">
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Revenue.1</FormAndLineReferenceDesc>
 <ExplanationTxt>OTHER INCOME $465</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Payments to Affiliates.1</FormAndLineReferenceDesc>
 <ExplanationTxt>Name: NATIONAL ASSOC OF HOME BUILDER | Address: 1201 15TH STREET, NW WASHINGTON, DC 20005 | Purpose of payment: DUES | Amount: $38370</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Payments to Affiliates.2</FormAndLineReferenceDesc>
 <ExplanationTxt>Name: HOME BUILDERS ASSOC OF MA | Address: 240 CADWELL DRIVE SPRINGFIELD, MA 01104 | Purpose of payment: DUES/MEETINGS/EVENTS | Amount: $22980</ExplanationTxt>
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 <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
 <ExplanationTxt>Office Expenses $2708</ExplanationTxt>
 </SupplementalInformationDetail>
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 <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
 <ExplanationTxt>Depreciation $805</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
 <ExplanationTxt>Insurance $1498</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
 <ExplanationTxt>GENERAL MEMBERSHIP MEETING $3222</ExplanationTxt>
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 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
 <ExplanationTxt>DIRECTORY EXPENSE $3207</ExplanationTxt>
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 <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
 <ExplanationTxt>WEBSITE $3071</ExplanationTxt>
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 <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
 <ExplanationTxt>BANK/CREDIT CARD FEES $2657</ExplanationTxt>
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 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
 <ExplanationTxt>PAYROLL PROCESSING FEE $2133</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
 <ExplanationTxt>EDUCATION -CONTINUIN ED $1877</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
 <ExplanationTxt>COMPUTER EXPENSE $759</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
 <ExplanationTxt>MISCELLANEOUS $618</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.10</FormAndLineReferenceDesc>
 <ExplanationTxt>NEWLETTER $409</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.11</FormAndLineReferenceDesc>
 <ExplanationTxt>DUES-OTHER $275</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Expenses.12</FormAndLineReferenceDesc>
 <ExplanationTxt>AWARDS $270</ExplanationTxt>
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 <FormAndLineReferenceDesc>Other Expenses.13</FormAndLineReferenceDesc>
 <ExplanationTxt>ANNUAL REPORT FEE $19</ExplanationTxt>
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 <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
 <ExplanationTxt>Accounts Receivable - Beginning $29076 Accounts Receivable - Ending $24677</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Other Assets.1011</FormAndLineReferenceDesc>
 <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $500 Prepaid Expenses and Deferred Charges - Ending $500</ExplanationTxt>
 </SupplementalInformationDetail>
 <SupplementalInformationDetail>
 <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
 <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $0 Accounts Payable and Accrued Expenses - Ending $1850</ExplanationTxt>
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