2024-06-24T10:53:59-05:00 2023-12-31 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY STE 100 MERIDIAN ID 83642 990 2023-01-01 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 2024-06-19 1 WAYNE HAMMON 999009999 0 CHERYL GUIDDY P00266294 2083338965 2024-06-18 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z IDAHO AGC WAYNE HAMMON 1649 W SHORELINE DR 100 BOISE ID 83702 3230258 0 X IDAHOAGC.ORG X 1954 ID TRADE ASSOCIATION PROVIDING CONSTRUCTION INDUSTRY INFORMATION, BIDDING, AND BENEFIT SERVICES TO ITS MEMBERS THROUGHOUT IDAHO AND SURROUNDING STATES. 36 36 11 104 560271 0 59177 184210 2514220 2845094 40724 3742 13165 36479 2627286 3069525 0 0 10000 0 1172173 1283817 0 0 0 1209125 1332271 2391298 2616088 235988 453437 5548951 5957828 1732086 1687526 3816865 4270302 X TRADE ASSOCIATION PROVIDING CONSTRUCTION INDUSTRY INFORMATION, BIDDING, AND BENEFIT SERVICES TO ITS MEMBERS THROUGHOUT IDAHO AND SURROUNDING STATES. 0 0 MEMBERSHIP - SERVED MEMBERSHIP BY PROVIDING PLANROOM AND ONLINE CONTRACT PUBLICATION. 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 1 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 10 0 1 11 1 1 1 0 0 0 0 0 0 0 X 36 36 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 DARRIN DANCE PRESIDENT 2.50 X X 0 0 0 MATT BLANDFORD FIRST VICE PRESIDENT 2.50 X X 0 0 0 JARED WISE SECOND VICE PRESIDENT 2.50 X X 0 0 0 SENECA HULL SECRETARY/TREASURER 2.50 X X 0 0 0 ANNA SPARRELL IMMEDIATE PAST PRESIDENT 2.50 X X 0 0 0 MARK ELDER GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 JOSH DAVIS GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 TYLER RESNICK GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 MIKE BURKE GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 AARON JOHNSON GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 TIM BROWN GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 ANTHONY GUHO GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 JERET WHITESCARVER GENERAL CONTRACTOR DIRECTOR 2.50 X 0 0 0 JOHN BUSS SPECIALTY CONTRACTOR DIRECTORS 2.50 X 0 0 0 JAKE CLARIDGE SPECIALTY CONTRACTOR DIRECTORS 2.50 X 0 0 0 JAKE DEBERG SUPPLIER/ASSOCIATE DIRECTORS 2.50 X 0 0 0 DARRYL SIMMONS SUPPLIER/ASSOCIATE DIRECTORS 2.50 X 0 0 0 PAUL SAUCERMAN NATIONAL BOARD OF GOVERNORS 2.50 X 0 0 0 JOHN YOUNG NATIONAL BOARD OF GOVERNORS 2.50 X 0 0 0 JEREMY PETERSEN NATIONAL BOARD OF GOVERNORS 2.50 X 0 0 0 SCOTT CRON NATIONAL BOARD OF GOVERNORS 2.50 X 0 0 0 JOE MEULEMAN NATIONAL BOARD OF GOVERNORS 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 BURKE HANSEN PAST PRESIDENT 2.50 X 0 0 0 PAT MCENTEE PAST PRESIDENT 2.50 X 0 0 0 PAUL FRANZ 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 TERRY MCENTEE PAST PRESIDENT 2.50 X 0 0 0 WAYNE HAMMON CEO 50.00 X 205668 0 11319 205668 0 11319 1 0 1 0 0 184210 184210 MEMBERSHIP DUES 541900 1567288 1567288 MEMBER EVENTS 900099 552147 552147 INSURANCE ADMINISTRATI 541900 498614 498614 EDUCATION & TRAINING 611600 103375 103375 ADVERTISING 900099 51220 51220 72450 62877 9573 2845094 3742 3742 197212 160733 36479 36479 864 35615 3069525 2285687 560271 39357 216987 791174 36176 164549 74931 16800 102724 28146 28076 109266 81663 114491 358145 3067 178480 77732 10937 PRINTING 103242 STAFF TRAINING 61032 LEASE EXPENSE 34679 REPAIRS AND MAINTENANCE 8323 15468 2616088 1405308 1494435 250931 364071 172917 109697 94933 108852 5680152 1887797 3623566 3792355 1296 88418 5548951 5957828 324095 98750 753047 927398 137132 517812 661378 1732086 1687526 X 3816865 4270302 3816865 4270302 5548951 5957828 453437 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 1567288 143934 85985 229919 250766 -20847 905000 905000 3972188 1449197 2522991 500014 201512 298502 302950 237088 65862 3792355 SECURITY DEPOSIT 11899 DUE TO AGC HEALTH PLANS 561061 OPERATING LEASE LIABILITY 88418 661378 X 3230258 160733 160733 3069525 0 3069525 2776821 160733 160733 2616088 0 2616088 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. X 0 0 0 WAYNE HAMMON CEO 205668 0 0 0 0 0 9910 0 1409 0 216987 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 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 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 36479 3773381 IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC