EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC (EIN 62-0994727)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-21
IRS object ID
202400819349301600
Schema version
2022v5.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-21T15:05:42-05:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN621114363PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HENDERSON HUTCHERSON & MCCULLOUGH PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11200 MARKET STREETAddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN620994727EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED GENERAL CONTRACTORSBusinessNameLine1Txt
Business Name Line2OF EAST TENNESSEEBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone4232651111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11601 GULF ST SUITE 300AddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLESLIE GOWERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4232651111PhoneNum
Signature2024-03-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLESLIEPersonFirstNm
Person LastGOWERPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIC LIDDY CPAPreparerPersonNm
PTINP01647158PTIN
Phone4237567771PhoneNum
Preparation2024-03-08PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLESLIE GOWERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11601 GULF STREET SUITE 300AddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,058,513GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.AGCETN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1973FormationYr
Legal Domicile StateTNLegalDomicileStateCd
Activity Or MissionTO PROMOTE AND STRENGTHEN UNDERSTANDING & COOPERATION IN THE CONSTRUCTION INDUSTRY IN THE CHATTANOOGA, TN AREA.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee4TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$28,748TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$395,111PYContributionsGrantsAmt
CY Contributions Grants$401,291CYContributionsGrantsAmt
PY Program Service Revenue$180,063PYProgramServiceRevenueAmt
CY Program Service Revenue$172,984CYProgramServiceRevenueAmt
PY Investment Income$728,125PYInvestmentIncomeAmt
CY Investment Income$116,235CYInvestmentIncomeAmt
PY Other Revenue$10,465PYOtherRevenueAmt
CY Other Revenue$59,201CYOtherRevenueAmt
PY Total Revenue$1,313,764PYTotalRevenueAmt
CY Total Revenue$749,711CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$247,207PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$349,287CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$34,928CYTotalFundraisingExpenseAmt
PY Other Expenses$549,951PYOtherExpensesAmt
CY Other Expenses$668,023CYOtherExpensesAmt
PY Total Expenses$797,158PYTotalExpensesAmt
CY Total Expenses$1,017,310CYTotalExpensesAmt
PY Revenues Less Expenses$516,606PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$267,599CYRevenuesLessExpensesAmt
Total Assets BOY$3,723,635TotalAssetsBOYAmt
Total Assets EOY$3,844,617TotalAssetsEOYAmt
Total Liabilities BOY$526,661TotalLiabilitiesBOYAmt
Total Liabilities EOY$898,058TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,196,974NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,946,559NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEMBERS WITH A COMPETITIVE EDGE THROUGH EXCELLENCE IN ADVOCACY, EDUCATION, ENGAGEMENT, CONNECTION, AND SUPPORT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$514,876ExpenseAmt
Revenue$182,871RevenueAmt
DescTO PROMOTE AND STRENGTHEN UNDERSTANDING & COOPERATION IN THE CONSTRUCTION INDUSTRY IN THE CHATTANOOGA, TN AREA.Desc
Total Program Service Expenses$514,876TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign ActyYes (1)PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising ActivitiesYes (1)FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document2IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee4EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1LESLIE GOWERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone4232651111PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11601 GULF STREET SUITE 300AddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerInd
WILL TUTTON
DIRECTOR1.00Yes (X)$0$0$0
JASON HARGIS
DIRECTOR1.00Yes (X)$0$0$0
JAMES TYSON
DIRECTOR1.00Yes (X)$0$0$0
TONY BOALS
DIRECTOR1.00Yes (X)$0$0$0
CHAS TORRENCE
DIRECTOR1.00Yes (X)$0$0$0
RICHARD ROSE
DIRECTOR1.00Yes (X)$0$0$0
ANDREW FAW
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER SUMMERLIN
DIRECTOR1.00Yes (X)$0$0$0
ROB BENTLEY
DIRECTOR1.00Yes (X)$0$0$0
ARCH WILLINGHAM
SECRETARY/TREASURER1.00Yes (X)$0$0$0Yes (X)
JEROD GILLEY
VICE CHAIR2.00Yes (X)$0$0$0Yes (X)
JASON MEDEIROS
CHAIRMAN5.00Yes (X)$0$0$0Yes (X)
NIC CORNELISON
PAST CHAIR1.00Yes (X)$0$0$0Yes (X)
LESLIE GOWER
PRESIDENT AND CEO40.00$159,123$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$159,123TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$401,291MembershipDuesAmt
Total Contributions$401,291TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBER ACTIVITIES900099$102,076$102,076
SERVICE PROGRAMS900099$55,370$31,622$23,748
SAFETY PROGRAMS900099$10,538$10,538
ADVERTISING541860$5,000$5,000
FieldValueIRS element (for citing)
Total Program Service Revenue$172,984TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$68,867TotalRevenueColumnAmt
Exclusion$68,867ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,292,616SecuritiesAmt
Other$23,500OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,268,748SecuritiesAmt
Other$0OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$23,868SecuritiesAmt
Other$23,500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$47,368TotalRevenueColumnAmt
Exclusion$47,368ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$60,620FundraisingGrossIncomeAmt
Fundraising Direct Expenses$40,054FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,566TotalRevenueColumnAmt
Exclusion$20,566ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BLOC REVENUE900099$36,982$36,982
NATIONAL DUES DISCOUNTS900099$1,653$1,653
FieldValueIRS element (for citing)
Other Revenue Total$38,635OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$749,711TotalRevenueColumnAmt
Related Or Exempt Func Income$182,871RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$28,748UnrelatedBusinessRevenueAmt
Exclusion$136,801ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$159,123TotalAmt
Program Services$127,297ProgramServicesAmt
Management And General$15,913ManagementAndGeneralAmt
Fundraising$15,913FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$137,940TotalAmt
Program Services$110,354ProgramServicesAmt
Management And General$13,793ManagementAndGeneralAmt
Fundraising$13,793FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$28,992TotalAmt
Program Services$23,194ProgramServicesAmt
Management And General$2,899ManagementAndGeneralAmt
Fundraising$2,899FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$23,232TotalAmt
Program Services$18,586ProgramServicesAmt
Management And General$2,323ManagementAndGeneralAmt
Fundraising$2,323FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$983TotalAmt
Program Services$197ProgramServicesAmt
Management And General$786ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$43,785TotalAmt
Program Services$8,757ProgramServicesAmt
Management And General$35,028ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$10,489TotalAmt
Management And General$10,489ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$7,290TotalAmt
Management And General$7,290ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$8,017TotalAmt
Management And General$8,017ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$6,906TotalAmt
Program Services$3,743ProgramServicesAmt
Management And General$3,163ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$720TotalAmt
Program Services$144ProgramServicesAmt
Management And General$576ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$67,018TotalAmt
Program Services$4,449ProgramServicesAmt
Management And General$62,569ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$42,594TotalAmt
Program Services$42,594ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$6,182TotalAmt
Management And General$6,182ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$82,935TotalAmt
Program Services$82,935ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$9,641TotalAmt
Management And General$9,641ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,228TotalAmt
Management And General$9,228ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
CONTRIBUTIONS$215,559$215,559
MEMBER ACTIVITIES$57,323$9,799$47,524
DUES & SUBSCRIPTIONS$23,906$23,906
SERVICE PROGRAMS$21,407$21,407

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$54,040TotalAmt
Program Services$23,695ProgramServicesAmt
Management And General$30,345ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,017,310TotalAmt
Program Services$514,876ProgramServicesAmt
Management And General$467,506ManagementAndGeneralAmt
Fundraising$34,928FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$71,269BOYAmt
EOY$700,017EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,771,069BOYAmt
EOY$1,015,436EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$432,133BOYAmt
EOY$149,689EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$42,170BOYAmt
EOY$42,438EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$176,742LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$56,050LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$39,782BOYAmt
EOY$120,692EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$1,363,418BOYAmt
EOY$1,717,414EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$3,794BOYAmt
EOY$98,931EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,723,635BOYAmt
EOY$3,844,617EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$56,503BOYAmt
EOY$315,931EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$470,158BOYAmt
EOY$486,990EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$95,137EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$526,661BOYAmt
EOY$898,058EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,860,702BOYAmt
EOY$2,610,287EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$336,272BOYAmt
EOY$336,272EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,196,974BOYAmt
EOY$2,946,559EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,723,635BOYAmt
EOY$3,844,617EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$267,599ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$17,184NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd
Dues Assessments$401,291DuesAssessmentsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I-A, LINE 1:FormAndLineReferenceDesc
ExplanationMEMBERS OF THE ORGANIZATION ARE GIVEN THE OPTION TO CONTRIBUTE MONEY IN ADDITION TO THEIR MEMBER DUES TO POLITICAL CAMPAIGNS THAT WILL HELP THE ORGANIZATION FURTHER THEIR MISSION. THE ADDITIONAL AMOUNTS ARE EARMARKED AND PROMPTLY AND DIRECTLY TRANSFERRED TO THE POLITICAL CAMPAIGNS.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$176,742OtherCostOrOtherBasisAmt
Depreciation$56,050DepreciationAmt
Book Value$120,692BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$120,692TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINVESTMENTSDesc
Book Value$1,717,414BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$1,717,414TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$95,137Amt
FieldValueIRS element (for citing)
Total Liability$95,137TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$806,947TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$17,182NetUnrealizedGainsInvstAmt
Other Revenue$40,054OtherRevenueAmt
Revenue Not Reported$57,236RevenueNotReportedAmt
Revenue Subtotal$749,711RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$749,711TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,057,364TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$40,054OtherExpensesIncludedAmt
Expenses Not Reported$40,054ExpensesNotReportedAmt
Expenses Subtotal$1,017,310ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,017,310TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:AS OF JUNE 30, 2023 AND 2022, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS AS INCOME TAX EXPENSE. THE ORGANIZATION HAS CONCLUDED THAT THERE ARE NO SIGNIFICANT UNCERTAIN TAX POSITIONS REQUIRING DISCLOSURE, AND THERE ARE NO MATERIAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION'S EVALUATION WAS PERFORMED FOR TAX YEARS ENDED JUNE 30, 2020 THROUGH JUNE 30, 2023, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2023.
PART XI, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES 40,054.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES 40,054.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FALL GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$30,150GrossReceiptsEvent1Amt
Gross Revenue Event1$30,150GrossRevenueEvent1Amt
Other Direct Expenses Event1$24,018OtherDirectExpensesEvent1Amt
Event2SPRING GOLF TOURNAMENTEvent2Nm
Gross Receipts Event2$22,920GrossReceiptsEvent2Amt
Gross Revenue Event2$22,920GrossRevenueEvent2Amt
Other Direct Expenses Event2$11,892OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$7,550GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$7,550GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$4,144OthDirectExpnssOtherEventsAmt
Gross Receipts Total$60,620GrossReceiptsTotalAmt
Gross Revenue Total Events$60,620GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$40,054OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$40,054DirectExpenseSummaryEventsAmt
Net Income Summary$20,566NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonLESLIE GOWERPersonNm
TitlePRESIDENT AND CEOTitleTxt
Base Compensation Filing Org$159,123BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$159,123TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BA COPY OF THE 990 IS GIVEN TO EACH BOARD MEMBER UPON COMPLETION AT THE MONTHLY BOARD MEETING FOR REVIEW. ONCE THE BOARD APPROVES THE 990, THE EXECUTIVE ASSISTANT SUBSEQUENTLY FILES THE 990.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY. EACH EMPLOYEE OR BOARD MEMBER IS ABLE TO GO TO THE PRESIDENT IF THEY FEEL AN ISSUE ARISES THAT WOULD CAUSE A CONFLICT OF INTEREST. THE PRESIDENT SUBSEQUENTLY DEALS WITH EACH ISSUE ON A CASE BY CASE BASIS.
FORM 990, PART VI, SECTION B, LINE 15THE EXECUTIVE COMMITTEE DETERMINES THE PRESIDENT'S SALARY ANNUALLY. IN REGARDS TO OTHER EMPLOYEES, THE PRESIDENT MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE FOR SALARY ADJUSTMENTS AND THE EXECUTIVE COMMITTEE EITHER APPROVES OR DENIES THE REQUEST.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE EXECUTIVE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
AGC CONSTRUCTION CENTER TRUST
101 21ST STREETCHATTANOOGATN37408581652964PROVIDE SCHOLARSHIPSTN501(C)(6)ASSOCIATED GENERAL CONTRACTORS OF EAST TENNESSEEYes (1)
ASSOCIATED GENERAL CONTRACTORS OF AMERICA
2300 WILSON BOULEVARD SUITE 300ARLINGTONVA22201TRADE ASSOCIATION IN THE US CONSTRUCTION INDUSTRYVA501(C)(3)0
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (1)PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1TRADE ASSOCIATION IN THE US CONSTRUCTION INDUSTRYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeLTransactionTypeTxt
Involved$82,935InvolvedAmt
Method Of Amount DeterminationCASH VALUEMethodOfAmountDeterminationTxt

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