ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC: Form 990, tax year 2025

View the entire original 990 at ProPublica ↗

Organization: ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC (EIN 82-0096397)
Tax period: 2025-01-01 to 2025-12-31
Filed: 2026-07-01
IRS object ID: 202641829349301614
Schema version: 2025v4.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-07-01T14:13:18-05:00	ReturnTs
Tax Period End	2025-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	934792291	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	SORREN INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1120 S RACKHAM WAY SUITE 100	AddressLine1Txt
City	MERIDIAN	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83642	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2025-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	820096397	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	IDAHO BRANCH INC THE ASSOCIATED	BusinessNameLine1Txt
Business Name Line2	GENERAL CONTRACTORS OF AMERICA INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	IDAH	BusinessNameControlTxt
Phone	2083442531	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1649 W SHORELINE DR 100	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83702	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	WAYNE HAMMON	PersonNm
Person Title	CEO	PersonTitleTxt
Phone	2083442531	PhoneNum
Signature	2026-06-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	CHERYL GUIDDY	PreparerPersonNm
PTIN	P00266294	PTIN
Phone	2083338965	PhoneNum
Preparation	2026-06-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2025	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	IDAHO AGC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	WAYNE HAMMON	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1649 W SHORELINE DR 100	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83702	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,007,251	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	IDAHOAGC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1954	FormationYr
Legal Domicile State	ID	LegalDomicileStateCd
Activity Or Mission	TRADE ASSOCIATION PROVIDING INFORMATION AND BENEFIT SERVICES TO COMMERCIAL CONSTRUCTION INDUSTRY ACROSS IDAHO AND SURROUNDING STATES.	ActivityOrMissionDesc
Voting Members Governing Body	39	VotingMembersGoverningBodyCnt
Voting Members Independent	39	VotingMembersIndependentCnt
Total Employee	13	TotalEmployeeCnt
Total Volunteers	102	TotalVolunteersCnt
Total Gross UBI	$751,923	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$58,508	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$3,174,492	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,555,678	CYProgramServiceRevenueAmt
PY Investment Income	$46,390	PYInvestmentIncomeAmt
CY Investment Income	$63,657	CYInvestmentIncomeAmt
PY Other Revenue	$42,315	PYOtherRevenueAmt
CY Other Revenue	$55,508	CYOtherRevenueAmt
PY Total Revenue	$3,321,705	PYTotalRevenueAmt
CY Total Revenue	$3,674,843	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$5,000	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$10,000	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,395,313	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,636,578	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,478,249	PYOtherExpensesAmt
CY Other Expenses	$1,488,851	CYOtherExpensesAmt
PY Total Expenses	$2,878,562	PYTotalExpensesAmt
CY Total Expenses	$3,135,429	CYTotalExpensesAmt
PY Revenues Less Expenses	$443,143	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$539,414	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,127,180	TotalAssetsBOYAmt
Total Assets EOY	$6,883,428	TotalAssetsEOYAmt
Total Liabilities BOY	$3,413,735	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,636,604	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$4,713,445	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$5,246,824	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TRADE ASSOCIATION PROVIDING INFORMATION AND BENEFIT SERVICES TO COMMERCIAL CONSTRUCTION INDUSTRY ACROSS IDAHO AND SURROUNDING STATES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	MEMBERSHIP - SERVED MEMBERSHIP BY PROVIDING INFORMATION REGARDING CURRENT CONSTRUCTION PROJECTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Desc	INSURANCE - ADMINISTERED INSURANCE TRUST, OFFERING SMALLER MEMBER CONTRACTORS INSURANCE AT LOWER GROUP RATES.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Desc	CONVENTIONS & OUTINGS - PROVIDED MEMBERSHIP GATHERINGS TO ENCOURAGE INDUSTRY STRATEGIC PLANNING AND NETWORKING WITH OTHER MEMBER CONTRACTORS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

Field	Value	IRS element (for citing)
Desc	SAFETY - PROVIDED MEMBERS WITH INDUSTRY SAFETY CLASSES.	Desc

Field	Value	IRS element (for citing)
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	18	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	13	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	39	GoverningBodyVotingMembersCnt
Independent Voting Member	39	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	ID	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	THE ORGANIZATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2083442531	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1649 W SHORELINE DR 100	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83702	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (40 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
JARED WISE
PRESIDENT	2.50	Yes (X)	Yes (X)	$0	$0	$0
ANTHONY GUHO
FIRST VICE PRESIDENT	2.50	Yes (X)	Yes (X)	$0	$0	$0
TYLER RESNICK
SECOND VICE PRESIDENT	2.50	Yes (X)	Yes (X)	$0	$0	$0
SENECA HULL
SECRETARY/TREASURER	2.50	Yes (X)	Yes (X)	$0	$0	$0
MATT BLANDFORD
IMMEDIATE PAST PRESIDENT	2.50	Yes (X)	Yes (X)	$0	$0	$0
MIKE BURKE
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
BEN PETZINGER
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
ROBERT GRUBB
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
MARK ELDER
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
JEFF TROSPER
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
JERET WHITESCARVER
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
BRYCE PARKER
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
TIM BROWN
GENERAL CONTRACTOR DIRECTO	2.50	Yes (X)		$0	$0	$0
JAKE CLARIDGE
SPECIALTY CONTRACTOR DIREC	2.50	Yes (X)		$0	$0	$0
JOHN BUSS
SPECIALTY CONTRACTOR DIREC	2.50	Yes (X)		$0	$0	$0
CORY DIETZ
SUPPLIER/ASSOCIATE DIRECTO	2.50	Yes (X)		$0	$0	$0
JAKE DEBERG
SUPPLIER/ASSOCIATE DIRECTO	2.50	Yes (X)		$0	$0	$0
DANIEL KIRCHER
CONSTRUCTION LEADERSHIP COUNCIL DIRECTOR	2.50	Yes (X)		$0	$0	$0
ANDREW WOLFORD
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
SCOTT CRON
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
JOE MEULEMAN
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
SENECA HULL
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
BRETT MYRON
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
JOSH SMITH
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
PAUL SAUCERMAN
NATIONAL BOARD OF GOVERNOR	2.50	Yes (X)		$0	$0	$0
DARRIN DANCE
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
ANNA SPARRELL
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
JESSEE ROSIN
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
BOB VON LINTIG
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
ZACH HIGGINS
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
CHUCK GRAVES
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
DELWYN MICKELSEN
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
JOE JACKSON
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
MICHAEL ARRINGTON
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
GARRY MATTSON
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
PAUL FRANZ
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
BURKE HANSEN
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
HARVEY NEEF
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
STEVE HEATON
PAST PRESIDENT	2.50	Yes (X)		$0	$0	$0
WAYNE HAMMON
CEO	50.00		Yes (X)	$236,250	$0	$13,222

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$236,250	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$13,222	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES	541900	$1,951,789	$1,951,789
INSURANCE ADMINISTRATI	541900	$685,051		$685,051
MEMBER EVENTS	900099	$682,407	$682,407
ADVERTISING	900099	$60,919		$60,919
EDUCATION & TRAINING	611600	$58,676	$58,676

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$116,836	TotalRevenueColumnAmt
Related Or Exempt Func Income	$110,883	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$5,953	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,555,678	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$56,745	TotalRevenueColumnAmt
Exclusion	$56,745	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$229,388	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$173,880	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$55,508	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,508	TotalRevenueColumnAmt
Exclusion	$55,508	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$165,440	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$158,528	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$6,912	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,912	TotalRevenueColumnAmt
Exclusion	$6,912	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,674,843	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,803,755	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$751,923	UnrelatedBusinessRevenueAmt
Exclusion	$119,165	ExclusionAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$10,000	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$249,472	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,047,275	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$52,008	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$193,941	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$93,882	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$17,750	TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$90,150	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$24,203	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$48,869	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$81,138	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$87,566	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$140,375	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$462,393	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$194,485	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$83,650	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$11,982	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
PRINTING	$87,069
SAFETY	$56,508
STAFF TRAINING	$48,523
LEASE EXPENSE	$26,058

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,132	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,135,429	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,151,058	BOYAmt
EOY	$190,440	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$2,016,317	BOYAmt
EOY	$1,979,082	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$97,910	BOYAmt
EOY	$59,660	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$94,917	BOYAmt
EOY	$91,454	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,773,054	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,201,441	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,696,615	BOYAmt
EOY	$3,571,613	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$939,540	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$70,363	BOYAmt
EOY	$51,639	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,127,180	BOYAmt
EOY	$6,883,428	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$229,826	BOYAmt
EOY	$294,817	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,145,302	BOYAmt
EOY	$1,276,666	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,038,607	BOYAmt
EOY	$65,121	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,413,735	BOYAmt
EOY	$1,636,604	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,713,445	BOYAmt
EOY	$5,246,824	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,713,445	BOYAmt
EOY	$5,246,824	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,127,180	BOYAmt
EOY	$6,883,428	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$539,414	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$6,035	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	0	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd
Dues Assessments	$1,951,789	DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY	$260,124	NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot	$260,124	NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc	$312,286	AggregateReportedDuesNtcAmt
Taxable	-$52,162	TaxableAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$905,000	OtherCostOrOtherBasisAmt
Book Value	$905,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,032,540	OtherCostOrOtherBasisAmt
Depreciation	$1,674,001	DepreciationAmt
Book Value	$2,358,539	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$520,298	OtherCostOrOtherBasisAmt
Depreciation	$249,935	DepreciationAmt
Book Value	$270,363	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$315,216	OtherCostOrOtherBasisAmt
Depreciation	$277,505	DepreciationAmt
Book Value	$37,711	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,571,613	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
SECURITY DEPOSIT	$13,482
OPERATING LEASE LIABILITY	$51,639

Field	Value	IRS element (for citing)
Total Liability	$65,121	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,842,688	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$6,035	NetUnrealizedGainsInvstAmt
Other Revenue	$173,880	OtherRevenueAmt
Revenue Not Reported	$167,845	RevenueNotReportedAmt
Revenue Subtotal	$3,674,843	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,674,843	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,309,309	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$173,880	OtherExpensesIncludedAmt
Expenses Not Reported	$173,880	ExpensesNotReportedAmt
Expenses Subtotal	$3,135,429	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$3,135,429	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR 2025 OR 2024. THE ASSOCIATION FILES FORM 990 AND 990T IN THE U.S. FEDERAL JURISDICTION AND THE STATE OF IDAHO. THE ASSOCIATION IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2022.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES NETTED AGAINST REVENUE 173,880.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES NETTED AGAINST REVENUE 173,880.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	WAYNE HAMMON	PersonNm
Title	CEO	TitleTxt
Base Compensation Filing Org	$236,250	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$11,813	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$1,409	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$249,472	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	COMPENSATION FOR THE CEO IS DETERMINED AND REVIEWED BY THE GOVERNING BOARD.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1A	THE GOVERNING BODY OF THE ASSOCIATION DELEGATES BROAD AUTHORITY TO ACT ON ITS BEHALF TO THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE IS COMPRISED OF THE PRESIDENT, VICE PRESIDENTS, THE SECRETARY-TREASURER, AND THE IMMEDIATE PAST PRESIDENT OF THE CHAPTER.
FORM 990, PART VI, SECTION A, LINE 2	THE FOLLOWING BOARD MEMBERS HAVE BOTH FAMILY RELATIONSHIPS AND BUSINESS RELATIONSHIPS WITH EACH OTHER: PAT MCENTEE AND TERRY MCENTEE STEVE HEATON AND GARRY MATTSON STEVE HEATON AND BOB VON LINTIG GARRY MATTSON AND BOB VON LINTIG CHUCK GRAVES AND TYLER RESNICK JARED WISE AND PAUL FRANZ JERET WHITESCARVER AND JOE JACKSON ROBERT GRUBB AND ZACH HIGGINS
FORM 990, PART VI, SECTION A, LINE 6	THE ASSOCIATION HAS FIVE MEMBERSHIP CATEGORIES DESIGNATED AS FOLLOWS: GENERAL CONTRACTOR MEMBER, SPECIALTY CONTRACTOR MEMBER, SUPPLIER MEMBER, ASSOCIATE MEMBER AND HONORARY MEMBER.
FORM 990, PART VI, SECTION A, LINE 7A	THE ASSOCIATION HAS GENERAL CONTRACTOR MEMBERS WITH THE POWER TO ELECT THE OFFICERS AND DIRECTORS OF THE GOVERNING BODY. MEMBERS ELECT THE OFFICERS AND DIRECTORS AT THE ANNUAL MEETING OF THE MEMBERSHIP THAT IS HELD BETWEEN DECEMBER 1 OF THE PREVIOUS CALENDAR YEAR AND JANUARY 31 OF THE APPLICABLE CALENDAR YEAR.
FORM 990, PART VI, SECTION A, LINE 7B	THE GOVERNING DOCUMENTS OF THE ASSOCIATION MAY BE AMENDED, ALTERED OR REPEALED BY A TWO-THIRDS VOTE OF THE GENERAL CONTRACTOR MEMBERS PRESENT AT ANY DULY CONVENED AND CONSTITUTED MEMBERSHIP MEETING.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PRESENTED TO AND REVIEWED BY THE GOVERNING BODY OF THE ASSOCIATION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ASSOCIATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. ALL BOARD MEMBERS ARE REQUIRED TO ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND REPORT ANY CONFLICTS OF INTEREST TO THE BOARD.
FORM 990, PART VI, SECTION B, LINE 15	THE ASSOCIATION'S BOARD HIRES AND APPOINTS THE CEO. COMPENSATION FOR THE CEO IS DETERMINED AND REVIEWED BY THE GOVERNING BOARD.
FORM 990, PART VI, SECTION C, LINE 19	THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS AND FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:	NO CHANGE IN THE OVERSIGHT PROCESS OR SELECTION PROCESS FORM THE PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	IAGC LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1649 WEST SHORELINE DR SUITE 100	AddressLine1Txt
City	BOISE	CityNm
State Abbreviation	ID	StateAbbreviationCd
ZIP	83702	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	BUILDING OWNER	PrimaryActivitiesTxt
Legal Domicile State	ID	LegalDomicileStateCd
Total Income	$55,508	TotalIncomeAmt
End Of Year Assets	$3,686,855	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC	BusinessNameLine1Txt