2026-07-01T14:13:18-05:00 2025-12-31 934792291 SORREN INC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2025-01-01 820096397 IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC IDAH 2083442531 1649 W SHORELINE DR 100 BOISE ID 83702 WAYNE HAMMON CEO 2083442531 2026-06-16 1 CHERYL GUIDDY P00266294 2083338965 2026-06-12 2025 2025-03-06 01:10:19Z IDAHO AGC WAYNE HAMMON 1649 W SHORELINE DR 100 BOISE ID 83702 4007251 0 X IDAHOAGC.ORG X 1954 ID TRADE ASSOCIATION PROVIDING INFORMATION AND BENEFIT SERVICES TO COMMERCIAL CONSTRUCTION INDUSTRY ACROSS IDAHO AND SURROUNDING STATES. 39 39 13 102 751923 0 58508 0 3174492 3555678 46390 63657 42315 55508 3321705 3674843 0 0 5000 10000 1395313 1636578 0 0 0 1478249 1488851 2878562 3135429 443143 539414 8127180 6883428 3413735 1636604 4713445 5246824 X TRADE ASSOCIATION PROVIDING INFORMATION AND BENEFIT SERVICES TO COMMERCIAL CONSTRUCTION INDUSTRY ACROSS IDAHO AND SURROUNDING STATES. 0 0 MEMBERSHIP - SERVED MEMBERSHIP BY PROVIDING INFORMATION REGARDING CURRENT CONSTRUCTION PROJECTS. INSURANCE - ADMINISTERED INSURANCE TRUST, OFFERING SMALLER MEMBER CONTRACTORS INSURANCE AT LOWER GROUP RATES. CONVENTIONS & OUTINGS - PROVIDED MEMBERSHIP GATHERINGS TO ENCOURAGE INDUSTRY STRATEGIC PLANNING AND NETWORKING WITH OTHER MEMBER CONTRACTORS. SAFETY - PROVIDED MEMBERS WITH INDUSTRY SAFETY CLASSES. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 18 0 1 13 1 1 1 0 0 0 0 0 0 0 X 39 39 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 ID X THE ORGANIZATION 2083442531 1649 W SHORELINE DR 100 BOISE ID 83702 JARED WISE PRESIDENT 2.50 X X 0 0 0 ANTHONY GUHO FIRST VICE PRESIDENT 2.50 X X 0 0 0 TYLER RESNICK SECOND VICE PRESIDENT 2.50 X X 0 0 0 SENECA HULL SECRETARY/TREASURER 2.50 X X 0 0 0 MATT BLANDFORD IMMEDIATE PAST PRESIDENT 2.50 X X 0 0 0 MIKE BURKE GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 BEN PETZINGER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 ROBERT GRUBB GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 MARK ELDER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 JEFF TROSPER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 JERET WHITESCARVER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 BRYCE PARKER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 TIM BROWN GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 JAKE CLARIDGE SPECIALTY CONTRACTOR DIREC 2.50 X 0 0 0 JOHN BUSS SPECIALTY CONTRACTOR DIREC 2.50 X 0 0 0 CORY DIETZ SUPPLIER/ASSOCIATE DIRECTO 2.50 X 0 0 0 JAKE DEBERG SUPPLIER/ASSOCIATE DIRECTO 2.50 X 0 0 0 DANIEL KIRCHER CONSTRUCTION LEADERSHIP COUNCIL DIRECTOR 2.50 X 0 0 0 ANDREW WOLFORD NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 SCOTT CRON NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 JOE MEULEMAN NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 SENECA HULL NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 BRETT MYRON NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 JOSH SMITH NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 PAUL SAUCERMAN NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 DARRIN DANCE PAST PRESIDENT 2.50 X 0 0 0 ANNA SPARRELL PAST PRESIDENT 2.50 X 0 0 0 JESSEE ROSIN PAST PRESIDENT 2.50 X 0 0 0 BOB VON LINTIG PAST PRESIDENT 2.50 X 0 0 0 ZACH HIGGINS PAST PRESIDENT 2.50 X 0 0 0 CHUCK GRAVES PAST PRESIDENT 2.50 X 0 0 0 DELWYN MICKELSEN PAST PRESIDENT 2.50 X 0 0 0 JOE JACKSON PAST PRESIDENT 2.50 X 0 0 0 MICHAEL ARRINGTON PAST PRESIDENT 2.50 X 0 0 0 GARRY MATTSON PAST PRESIDENT 2.50 X 0 0 0 PAUL FRANZ PAST PRESIDENT 2.50 X 0 0 0 BURKE HANSEN PAST PRESIDENT 2.50 X 0 0 0 HARVEY NEEF PAST PRESIDENT 2.50 X 0 0 0 STEVE HEATON PAST PRESIDENT 2.50 X 0 0 0 WAYNE HAMMON CEO 50.00 X 236250 0 13222 236250 0 13222 1 0 1 0 0 MEMBERSHIP DUES 541900 1951789 1951789 INSURANCE ADMINISTRATI 541900 685051 685051 MEMBER EVENTS 900099 682407 682407 ADVERTISING 900099 60919 60919 EDUCATION & TRAINING 611600 58676 58676 116836 110883 5953 3555678 56745 56745 229388 173880 55508 55508 55508 165440 158528 6912 6912 6912 3674843 2803755 751923 119165 10000 249472 1047275 52008 193941 93882 17750 90150 24203 48869 81138 87566 140375 462393 194485 83650 11982 PRINTING 87069 SAFETY 56508 STAFF TRAINING 48523 LEASE EXPENSE 26058 28132 3135429 2151058 190440 2016317 1979082 97910 59660 94917 91454 5773054 2201441 3696615 3571613 939540 70363 51639 8127180 6883428 229826 294817 1145302 1276666 2038607 65121 3413735 1636604 X 4713445 5246824 4713445 5246824 8127180 6883428 539414 -6035 0 X X 0 1 X 1 0 0 0 0 1951789 260124 260124 312286 -52162 905000 905000 4032540 1674001 2358539 520298 249935 270363 315216 277505 37711 3571613 SECURITY DEPOSIT 13482 OPERATING LEASE LIABILITY 51639 65121 X 3842688 -6035 173880 167845 3674843 0 3674843 3309309 173880 173880 3135429 0 3135429 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. X 0 0 0 WAYNE HAMMON CEO 236250 0 0 0 0 0 11813 0 1409 0 249472 0 0 0 PART I, LINE 3 COMPENSATION FOR THE CEO IS DETERMINED AND REVIEWED BY THE GOVERNING BOARD. 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. IAGC LLC 1649 WEST SHORELINE DR SUITE 100 BOISE ID 83702 BUILDING OWNER ID 55508 3686855 IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC