ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC (EIN 82-0096397)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-06-24
IRS object ID
202431769349300918
Schema version
2023v5.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2024-06-24T10:53:59-05:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN264022510PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HARRIS & CO PLLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11120 S RACKHAM WAY STE 100AddressLine1Txt
CityMERIDIANCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83642ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN820096397EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IDAHO BRANCH INC THE ASSOCIATEDBusinessNameLine1Txt
Business Name Line2GENERAL CONTRACTORS OF AMERICA INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlIDAHBusinessNameControlTxt
Phone2083442531PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11649 W SHORELINE DR 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWAYNE HAMMONPersonNm
Person TitleCEOPersonTitleTxt
Phone2083442531PhoneNum
Signature2024-06-19SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstWAYNEPersonFirstNm
Person LastHAMMONPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHERYL GUIDDYPreparerPersonNm
PTINP00266294PTIN
Phone2083338965PhoneNum
Preparation2024-06-18PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

FieldValueIRS element (for citing)
Business Name Line1IDAHO AGCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Principal OfficerWAYNE HAMMONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11649 W SHORELINE DR 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,230,258GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressIDAHOAGC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateIDLegalDomicileStateCd
Activity Or MissionTRADE ASSOCIATION PROVIDING CONSTRUCTION INDUSTRY INFORMATION, BIDDING, AND BENEFIT SERVICES TO ITS MEMBERS THROUGHOUT IDAHO AND SURROUNDING STATES.ActivityOrMissionDesc
Voting Members Governing Body36VotingMembersGoverningBodyCnt
Voting Members Independent36VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers104TotalVolunteersCnt
Total Gross UBI$560,271TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$59,177PYContributionsGrantsAmt
CY Contributions Grants$184,210CYContributionsGrantsAmt
PY Program Service Revenue$2,514,220PYProgramServiceRevenueAmt
CY Program Service Revenue$2,845,094CYProgramServiceRevenueAmt
PY Investment Income$40,724PYInvestmentIncomeAmt
CY Investment Income$3,742CYInvestmentIncomeAmt
PY Other Revenue$13,165PYOtherRevenueAmt
CY Other Revenue$36,479CYOtherRevenueAmt
PY Total Revenue$2,627,286PYTotalRevenueAmt
CY Total Revenue$3,069,525CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$10,000PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,172,173PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,283,817CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,209,125PYOtherExpensesAmt
CY Other Expenses$1,332,271CYOtherExpensesAmt
PY Total Expenses$2,391,298PYTotalExpensesAmt
CY Total Expenses$2,616,088CYTotalExpensesAmt
PY Revenues Less Expenses$235,988PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$453,437CYRevenuesLessExpensesAmt
Total Assets BOY$5,548,951TotalAssetsBOYAmt
Total Assets EOY$5,957,828TotalAssetsEOYAmt
Total Liabilities BOY$1,732,086TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,687,526TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,816,865NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$4,270,302NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTRADE ASSOCIATION PROVIDING CONSTRUCTION INDUSTRY INFORMATION, BIDDING, AND BENEFIT SERVICES TO ITS MEMBERS THROUGHOUT IDAHO AND SURROUNDING STATES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescMEMBERSHIP - SERVED MEMBERSHIP BY PROVIDING PLANROOM AND ONLINE CONTRACT PUBLICATION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

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

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

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

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescSAFETY - PROVIDED MEMBERS WITH INDUSTRY SAFETY CLASSES.Desc
FieldValueIRS element (for citing)
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
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 Sec0ReportInvestmentsOtherSecInd
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 Activities0FundraisingActivitiesInd
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 EntityYes (1)DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
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
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 Members36GoverningBodyVotingMembersCnt
Independent Voting Member36IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
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 Policy0WhistleblowerPolicyInd
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 FldIDStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE ORGANIZATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2083442531PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11649 W SHORELINE DR 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DARRIN DANCE
PRESIDENT2.50Yes (X)Yes (X)$0$0$0
MATT BLANDFORD
FIRST VICE PRESIDENT2.50Yes (X)Yes (X)$0$0$0
JARED WISE
SECOND VICE PRESIDENT2.50Yes (X)Yes (X)$0$0$0
SENECA HULL
SECRETARY/TREASURER2.50Yes (X)Yes (X)$0$0$0
ANNA SPARRELL
IMMEDIATE PAST PRESIDENT2.50Yes (X)Yes (X)$0$0$0
MARK ELDER
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
JOSH DAVIS
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
TYLER RESNICK
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
MIKE BURKE
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
AARON JOHNSON
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
TIM BROWN
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
ANTHONY GUHO
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
JERET WHITESCARVER
GENERAL CONTRACTOR DIRECTOR2.50Yes (X)$0$0$0
JOHN BUSS
SPECIALTY CONTRACTOR DIRECTORS2.50Yes (X)$0$0$0
JAKE CLARIDGE
SPECIALTY CONTRACTOR DIRECTORS2.50Yes (X)$0$0$0
JAKE DEBERG
SUPPLIER/ASSOCIATE DIRECTORS2.50Yes (X)$0$0$0
DARRYL SIMMONS
SUPPLIER/ASSOCIATE DIRECTORS2.50Yes (X)$0$0$0
PAUL SAUCERMAN
NATIONAL BOARD OF GOVERNORS2.50Yes (X)$0$0$0
JOHN YOUNG
NATIONAL BOARD OF GOVERNORS2.50Yes (X)$0$0$0
JEREMY PETERSEN
NATIONAL BOARD OF GOVERNORS2.50Yes (X)$0$0$0
SCOTT CRON
NATIONAL BOARD OF GOVERNORS2.50Yes (X)$0$0$0
JOE MEULEMAN
NATIONAL BOARD OF GOVERNORS2.50Yes (X)$0$0$0
JESSEE ROSIN
PAST PRESIDENT2.50Yes (X)$0$0$0
BOB VON LINTIG
PAST PRESIDENT2.50Yes (X)$0$0$0
ZACH HIGGINS
PAST PRESIDENT2.50Yes (X)$0$0$0
CHUCK GRAVES
PAST PRESIDENT2.50Yes (X)$0$0$0
DELWYN MICKELSEN
PAST PRESIDENT2.50Yes (X)$0$0$0
JOE JACKSON
PAST PRESIDENT2.50Yes (X)$0$0$0
MICHAEL ARRINGTON
PAST PRESIDENT2.50Yes (X)$0$0$0
GARRY MATTSON
PAST PRESIDENT2.50Yes (X)$0$0$0
BURKE HANSEN
PAST PRESIDENT2.50Yes (X)$0$0$0
PAT MCENTEE
PAST PRESIDENT2.50Yes (X)$0$0$0
PAUL FRANZ
PAST PRESIDENT2.50Yes (X)$0$0$0
HARVEY NEEF
PAST PRESIDENT2.50Yes (X)$0$0$0
STEVE HEATON
PAST PRESIDENT2.50Yes (X)$0$0$0
TERRY MCENTEE
PAST PRESIDENT2.50Yes (X)$0$0$0
WAYNE HAMMON
CEO50.00Yes (X)$205,668$0$11,319
FieldValueIRS element (for citing)
Total Reportable Comp From Org$205,668TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$11,319TotalOtherCompensationAmt
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
All Other Contributions$184,210AllOtherContributionsAmt
Total Contributions$184,210TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES541900$1,567,288$1,567,288
MEMBER EVENTS900099$552,147$552,147
INSURANCE ADMINISTRATI541900$498,614$498,614
EDUCATION & TRAINING611600$103,375$103,375
ADVERTISING900099$51,220$51,220

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,450TotalRevenueColumnAmt
Related Or Exempt Func Income$62,877RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$9,573UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,845,094TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,742TotalRevenueColumnAmt
Exclusion$3,742ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$197,212RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$160,733RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$36,479RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$36,479TotalRevenueColumnAmt
Unrelated Business Revenue$864UnrelatedBusinessRevenueAmt
Exclusion$35,615ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,069,525TotalRevenueColumnAmt
Related Or Exempt Func Income$2,285,687RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$560,271UnrelatedBusinessRevenueAmt
Exclusion$39,357ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$216,987TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$791,174TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$36,176TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$164,549TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$74,931TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$16,800TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$102,724TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$28,146TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$28,076TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$109,266TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$81,663TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$114,491TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$358,145TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$3,067TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$178,480TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$77,732TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,937TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
PRINTING$103,242
STAFF TRAINING$61,032
LEASE EXPENSE$34,679
REPAIRS AND MAINTENANCE$8,323

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$15,468TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,616,088TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,405,308BOYAmt
EOY$1,494,435EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$250,931BOYAmt
EOY$364,071EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$172,917BOYAmt
EOY$109,697EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$94,933BOYAmt
EOY$108,852EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,680,152LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,887,797LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,623,566BOYAmt
EOY$3,792,355EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,296BOYAmt
EOY$88,418EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,548,951BOYAmt
EOY$5,957,828EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$324,095BOYAmt
EOY$98,750EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$753,047BOYAmt
EOY$927,398EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$137,132BOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$517,812BOYAmt
EOY$661,378EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,732,086BOYAmt
EOY$1,687,526EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,816,865BOYAmt
EOY$4,270,302EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,816,865BOYAmt
EOY$4,270,302EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,548,951BOYAmt
EOY$5,957,828EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$453,437ReconcilationRevenueExpnssAmt
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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$1,567,288DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$143,934NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$85,985NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$229,919NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$250,766AggregateReportedDuesNtcAmt
Taxable-$20,847TaxableAmt

Schedule D IRS990ScheduleD

Land LandGrp

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

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$3,972,188OtherCostOrOtherBasisAmt
Depreciation$1,449,197DepreciationAmt
Book Value$2,522,991BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$500,014OtherCostOrOtherBasisAmt
Depreciation$201,512DepreciationAmt
Book Value$298,502BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$302,950OtherCostOrOtherBasisAmt
Depreciation$237,088DepreciationAmt
Book Value$65,862BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,792,355TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
SECURITY DEPOSIT$11,899
DUE TO AGC HEALTH PLANS$561,061
OPERATING LEASE LIABILITY$88,418
FieldValueIRS element (for citing)
Total Liability$661,378TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,230,258TotalRevEtcAuditedFinclStmtAmt
Other Revenue$160,733OtherRevenueAmt
Revenue Not Reported$160,733RevenueNotReportedAmt
Revenue Subtotal$3,069,525RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$3,069,525TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,776,821TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$160,733OtherExpensesIncludedAmt
Expenses Not Reported$160,733ExpensesNotReportedAmt
Expenses Subtotal$2,616,088ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,616,088TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 2023 OR 2022. 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 2020.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES NETTED AGAINST REVENUE 160,733.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES NETTED AGAINST REVENUE 160,733.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonWAYNE HAMMONPersonNm
TitleCEOTitleTxt
Base Compensation Filing Org$205,668BaseCompensationFilingOrgAmt
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$9,910DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$1,409NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$216,987TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationCOMPENSATION FOR THE CEO IS DETERMINED AND REVIEWED BY THE GOVERNING BOARD.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1ATHE 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 2THE FOLLOWING BOARD MEMBERS HAVE BOTH FAMILY RELATIONSHIPS AND BUSINESS RELATIONSHIPS WITH EACH OTHER: PAT MCENTEE AND TERRY MCENTEE TORRY MCALVAIN AND DOUG MCALVAIN TORRY MCALVAIN AND CHUCK GRAVES PAT MCENTEE AND GARRY MATTSON TERRY MCENTEE AND GARRY MATTSON
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE 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 7BTHE 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 11BTHE FORM 990 IS PRESENTED TO AND REVIEWED BY THE GOVERNING BODY OF THE ASSOCIATION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15THE 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 19THE 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

FieldValueIRS element (for citing)
Business Name Line1IAGC LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11649 WEST SHORELINE DR SUITE 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd
FieldValueIRS element (for citing)
Primary ActivitiesBUILDING OWNERPrimaryActivitiesTxt
Legal Domicile StateIDLegalDomicileStateCd
Total Income$36,479TotalIncomeAmt
End Of Year Assets$3,773,381EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INCBusinessNameLine1Txt

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