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EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC (EIN 62-0994727)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-02-06
IRS object ID
202340379349300929
Schema version
2021v4.2
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)
Return2023-02-06T16:55:19-06:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

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 Begin2021-07-01TaxPeriodBeginDt

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
Signature2023-01-24SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonERIC LIDDY CPAPreparerPersonNm
PTINP01647158PTIN
Phone4237567771PhoneNum
Preparation2023-01-23PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-03-07 01:45:13ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
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$1,844,324GrossReceiptsAmt
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 Employee2TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$35,094TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$415,250PYContributionsGrantsAmt
CY Contributions Grants$352,238CYContributionsGrantsAmt
PY Program Service Revenue$128,648PYProgramServiceRevenueAmt
CY Program Service Revenue$180,064CYProgramServiceRevenueAmt
PY Investment Income$66,047PYInvestmentIncomeAmt
CY Investment Income$728,126CYInvestmentIncomeAmt
PY Other Revenue-$17,878PYOtherRevenueAmt
CY Other Revenue$53,335CYOtherRevenueAmt
PY Total Revenue$592,067PYTotalRevenueAmt
CY Total Revenue$1,313,763CYTotalRevenueAmt
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$233,692PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$238,027CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$52,201CYTotalFundraisingExpenseAmt
PY Other Expenses$330,855PYOtherExpensesAmt
CY Other Expenses$559,130CYOtherExpensesAmt
PY Total Expenses$564,547PYTotalExpensesAmt
CY Total Expenses$797,157CYTotalExpensesAmt
PY Revenues Less Expenses$27,520PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$516,606CYRevenuesLessExpensesAmt
Total Assets BOY$3,242,779TotalAssetsBOYAmt
Total Assets EOY$3,723,637TotalAssetsEOYAmt
Total Liabilities BOY$467,299TotalLiabilitiesBOYAmt
Total Liabilities EOY$526,661TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,775,480NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,196,976NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEMBERS WITH A COMPETITIVE EDGE THROUGH EXCELLENCE IN ADVOCACY, EDUCATION, ENGAGEMENT, CONNECTION, AND SUPPORT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$364,696ExpenseAmt
Revenue$182,588RevenueAmt
DescTO PROMOTE AND STRENGTHEN UNDERSTANDING & COOPERATION IN THE CONSTRUCTION INDUSTRY IN THE CHATTANOOGA, TN AREA.Desc
Total Program Service Expenses$364,696TotalProgramServiceExpensesAmt
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 Liabilities0ReportOtherLiabilitiesInd
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 Required0ScheduleJRequiredInd
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
Employee2EmployeeCnt
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
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$143,113$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$143,113TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$352,238MembershipDuesAmt
Total Contributions$352,238TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBER ACTIVITIES900099$100,609$100,609
SERVICE PROGRAMS900099$57,283$32,139$25,144
SAFETY PROGRAMS900099$12,222$12,222
ADVERTISING541860$9,950$9,950
FieldValueIRS element (for citing)
Total Program Service Revenue$180,064TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,283TotalRevenueColumnAmt
Exclusion$25,283ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$195,851SecuritiesAmt
Other$990,000OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$147,194SecuritiesAmt
Other$335,814OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$48,657SecuritiesAmt
Other$654,186OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$702,843TotalRevenueColumnAmt
Exclusion$702,843ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$63,270FundraisingGrossIncomeAmt
Fundraising Direct Expenses$47,553FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$15,717TotalRevenueColumnAmt
Exclusion$15,717ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BLOC REVENUE900099$24,026$24,026
MISCELLANEOUS900099$11,087$11,087
NATIONAL DUES DISCOUNT900099$2,505$2,505
FieldValueIRS element (for citing)
Other Revenue Total$37,618OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,313,763TotalRevenueColumnAmt
Related Or Exempt Func Income$182,588RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$35,094UnrelatedBusinessRevenueAmt
Exclusion$743,843ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$143,113TotalAmt
Program Services$114,491ProgramServicesAmt
Management And General$14,311ManagementAndGeneralAmt
Fundraising$14,311FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$49,966TotalAmt
Program Services$39,972ProgramServicesAmt
Management And General$4,997ManagementAndGeneralAmt
Fundraising$4,997FundraisingAmt

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$15,956TotalAmt
Program Services$12,764ProgramServicesAmt
Management And General$1,596ManagementAndGeneralAmt
Fundraising$1,596FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,959TotalAmt
Program Services$792ProgramServicesAmt
Management And General$3,167ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$44,017TotalAmt
Program Services$8,803ProgramServicesAmt
Management And General$35,214ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$7,927TotalAmt
Management And General$7,927ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$68,885TotalAmt
Management And General$68,885ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$613TotalAmt
Management And General$613ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$55,215TotalAmt
Program Services$19,082ProgramServicesAmt
Management And General$36,133ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$46,226TotalAmt
Program Services$2,016ProgramServicesAmt
Management And General$44,210ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$12,900TotalAmt
Program Services$12,900ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,924TotalAmt
Management And General$11,924ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$80,000TotalAmt
Program Services$80,000ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$24,074TotalAmt
Management And General$24,074ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,180TotalAmt
Management And General$9,180ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmtFundraisingFundraisingAmt
CONTRIBUTIONS$74,750$74,750
MEMBER ACTIVITIES$48,838$0$20,940$27,898
DUES AND SUBSCRIPTIONS$21,690$21,690
SERVICE PROGRAMS$16,776$16,776

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$32,156TotalAmt
Program Services$12,966ProgramServicesAmt
Management And General$18,690ManagementAndGeneralAmt
Fundraising$500FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$797,157TotalAmt
Program Services$364,696ProgramServicesAmt
Management And General$380,260ManagementAndGeneralAmt
Fundraising$52,201FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$76,329BOYAmt
EOY$63,809EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$1,707,800BOYAmt
EOY$1,778,531EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$143,048BOYAmt
EOY$432,133EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$42,170BOYAmt
EOY$42,170EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$171,716LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$131,934LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$359,905BOYAmt
EOY$39,782EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$912,027BOYAmt
EOY$1,363,418EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,500BOYAmt
EOY$3,794EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,242,779BOYAmt
EOY$3,723,637EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$80,591BOYAmt
EOY$56,503EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$386,708BOYAmt
EOY$470,158EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$467,299BOYAmt
EOY$526,661EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,439,208BOYAmt
EOY$2,860,704EOYAmt

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$2,775,480BOYAmt
EOY$3,196,976EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,242,779BOYAmt
EOY$3,723,637EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$516,606ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$95,112NetUnrlzdGainsLossesInvstAmt
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$352,238DuesAssessmentsAmt

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$171,716OtherCostOrOtherBasisAmt
Depreciation$131,934DepreciationAmt
Book Value$39,782BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$39,782TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESTMENT$1,134,840C
UNREALIZED GAIN/LOSS ON INVESTMENT$228,578F
FieldValueIRS element (for citing)
Total Book Value Securities$1,363,418TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,266,204TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$95,112NetUnrealizedGainsInvstAmt
Other Revenue$47,553OtherRevenueAmt
Revenue Not Reported-$47,559RevenueNotReportedAmt
Revenue Subtotal$1,313,763RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,313,763TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$844,710TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$47,553OtherExpensesIncludedAmt
Expenses Not Reported$47,553ExpensesNotReportedAmt
Expenses Subtotal$797,157ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$797,157TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:AS OF JUNE 30, 2022 AND 2021, 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, 2018 THROUGH JUNE 30, 2022, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2022.
PART XI, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES 47,553.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES 47,553.

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FALL GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$28,170GrossReceiptsEvent1Amt
Gross Revenue Event1$28,170GrossRevenueEvent1Amt
Other Direct Expenses Event1$22,998OtherDirectExpensesEvent1Amt
Event2SPRING GOLF TOURNAMENTEvent2Nm
Gross Receipts Event2$30,900GrossReceiptsEvent2Amt
Gross Revenue Event2$30,900GrossRevenueEvent2Amt
Other Direct Expenses Event2$20,548OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$4,200GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$4,200GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$4,007OthDirectExpnssOtherEventsAmt
Gross Receipts Total$63,270GrossReceiptsTotalAmt
Gross Revenue Total Events$63,270GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$47,553OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$47,553DirectExpenseSummaryEventsAmt
Net Income Summary$15,717NetIncomeSummaryAmt

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

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1AGC CONSTRUCTION CENTER TRUSTBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 21ST STREETAddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd
FieldValueIRS element (for citing)
EIN581652964EIN
Primary ActivitiesPROVIDE SCHOLARSHIPSPrimaryActivitiesTxt
Legal Domicile StateTNLegalDomicileStateCd
Exempt Code Section501(C)(6)ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED GENERAL CONTRACTORS OF EAST TENNESSEEBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
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 Org0PerformOfServicesForOthOrgInd
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

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