2022-05-16T10:14:05-05:00 2021-12-31 264022510 HARRIS & CO PLLC 1120 S RACKHAM WAY SUITE 100 MERIDIAN ID 83642 990 2021-01-01 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 2022-05-10 1 WAYNE HAMMON 999009999 CHERYL GUIDDY P00266294 2083338965 2022-05-10 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z IDAHO AGC WAYNE HAMMON 1649 W SHORELINE DR 100 BOISE ID 83702 2501869 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. 31 31 11 109 534586 0 18509 189841 1965693 2109439 5255 17028 13640 18387 2003097 2334695 0 0 0 0 866665 995335 0 0 0 784272 1037610 1650937 2032945 352160 301750 5396405 5516442 2117278 1935565 3279127 3580877 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 6 0 1 11 1 1 1 0 0 0 0 0 0 0 X 31 31 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 1 1 1 0 X THE ORGANIZATION 2083442531 1649 W SHORELINE DR 100 BOISE ID 83702 JESSEE ROSIN PRESIDENT 2.50 X X 0 0 0 ANNA SPARRELL 1ST VICE PRESIDENT 2.50 X X 0 0 0 DARRIN DANCE 2ND VICE PRESIDENT 2.50 X X 0 0 0 JOE MEULEMAN SECRETARY/TREASURER 2.50 X X 0 0 0 BOB VON LINTIG PAST PRESIDENT 2.50 X X 0 0 0 JARED WISE GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 AARON JOHNSON GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 RYAN RUSSELL GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 ANTHONY GUHO GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 JERET WHITESCARVER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 MARK ELDER GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 TORRY MCALVAIN JR GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 JOSH DAVIS GENERAL CONTRACTOR DIRECTO 2.50 X 0 0 0 SENECA HULL SPECIALTY CONTRACTOR DIREC 2.50 X 0 0 0 JAKE CLARIDGE SPECIALTY CONTRACTOR DIREC 2.50 X 0 0 0 TRACY HOPKINS ASSOCIATE DIRECTOR 2.50 X 0 0 0 DARRYL SIMMONS ASSOCIATE DIRECTOR 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 GARY MATTSON PAST PRESIDENT 2.50 X 0 0 0 PAUL SAUCERMAN 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 TORRY MCALVAIN 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 SCOTT CRON NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 JEREMY PETERSEN NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 PAUL SAUCERMAN NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 MATT BLANDFORD NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 JOHN YOUNG NATIONAL BOARD OF GOVERNOR 2.50 X 0 0 0 WAYNE HAMMON CEO 50.00 X 153943 0 29907 153943 0 29907 1 0 1 0 0 189841 189841 MEMBERSHIP DUES 541900 1205706 1205706 INSURANCE ADMINISTRATI 541900 495324 495324 MEMBER EVENTS 900099 312603 312603 ADVERTISING 900099 26141 26141 SAFETY PROGRAM 611600 21962 21962 47703 39033 8670 2109439 7028 7028 185561 167174 18387 18387 4451 13936 10000 0 10000 10000 10000 2334695 1589304 534586 20964 183850 557271 27112 173413 53689 3449 13500 123942 44831 16842 127267 72217 70374 205795 22460 168295 63750 8514 STAFF TRAINING 32795 LEASE EXPENSE 23464 REPAIRS & MAINTENANCE 11151 POSTAGE 8683 20281 2032945 1143469 1140975 378087 602628 12124 26142 84389 77855 5337691 1671432 3774039 3666259 4297 2583 5396405 5516442 86328 78770 805246 819157 1119800 916716 105904 120922 2117278 1935565 X 3279127 3580877 3279127 3580877 5396405 5516442 301750 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 1205706 140957 8480 149437 83194 66243 PART III-B LINE 4 THE ASSOCIATION WILL INCREASE THE PERCENTAGE OF NON-DEDUCTIBLE DUES TO MEMBERS IN 2022 TO INCLUDE THE CARRYOVER AMOUNT FROM 2021. 905000 905000 3684438 1256789 2427649 480070 167221 312849 268183 247422 20761 3666259 SECURITY DEPOSIT 8149 DUE TO AGC HEALTH PLANS 112773 120922 X 2501869 167174 167174 2334695 0 2334695 2200119 167174 167174 2032945 0 2032945 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 2021 OR 2020. 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 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE 167,174. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES NETTED AGAINST REVENUE 167,174. 0 0 0 WAYNE HAMMON CEO 153943 0 0 0 0 0 7835 0 22072 0 183850 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE GOVERNING BODY OF THE ORGANIZATION 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 ORGANIZATION HAS FIVE MEMBERSHIP CATEGORIES DESIGNATED AS FOLLOWS: GENERAL CONTRACTOR MEMBER, SPECIALTY CONTRACTOR MEMBER, ASSOCIATE MEMBER, HONORARY MEMBER, AND NON-HOME MEMBER. FORM 990, PART VI, SECTION A, LINE 7A THE ORGANIZATION 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 ORGANIZATION 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 ORGANIZATION PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION 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 ORGANIZATION'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 ORGANIZATION 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 18387 3665829 IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC