ASSOCIATED GENERAL CONTRACTORS OF MINNESOTA INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED GENERAL CONTRACTORS OF MINNESOTA INC (EIN 41-0132580)
Tax period
2023-11-01 to 2024-10-31
Filed
2025-07-15
IRS object ID
202511969349301506
Schema version
2023v6.0
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)
Return2025-07-15T11:04:03-04:00ReturnTs
Tax Period End2024-10-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN416192096PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BOYUM & BARENSCHEER PLLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13050 METRO DR STE 200AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP554251547ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-11-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN410132580EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATED GENERAL CONTRACTORS OFBusinessNameLine1Txt
Business Name Line2MINNESOTA INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone6516328929PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 PARK STREET SUITE 110AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55103ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonTIM WORKEPersonNm
Person TitleCEOPersonTitleTxt
Phone6517962185PhoneNum
Signature2024-03-15SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANNA LOVEGRENPreparerPersonNm
PTINP00643123PTIN
Phone9528544244PhoneNum
Preparation2025-07-14PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerTIM WORKEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 PARK STREETAddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55103ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$3,356,458GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.AGCMN.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1919FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO PROMOTE THE HEALTH AND SUSTAINABILITY OF MINNESOTA'S CONSTRUCTION INDUSTRY THROUGH PROFESSIONAL LEADERSHIP AND ADVOCACY, WITH AN ENDURING COMMITMENT TO SERVE ALL MEMBERS WITH SKILL, RESPONSIBILITY, AND INTEGRITY.ActivityOrMissionDesc
Voting Members Governing Body14VotingMembersGoverningBodyCnt
Voting Members Independent14VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers14TotalVolunteersCnt
Total Gross UBI$61,812TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$33,511NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$33,054CYContributionsGrantsAmt
PY Program Service Revenue$2,663,047PYProgramServiceRevenueAmt
CY Program Service Revenue$2,837,608CYProgramServiceRevenueAmt
PY Investment Income$98,308PYInvestmentIncomeAmt
CY Investment Income$15,164CYInvestmentIncomeAmt
PY Other Revenue$142,744PYOtherRevenueAmt
CY Other Revenue$151,157CYOtherRevenueAmt
PY Total Revenue$2,904,099PYTotalRevenueAmt
CY Total Revenue$3,036,983CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,375,997PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,538,508CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,432,869PYOtherExpensesAmt
CY Other Expenses$1,510,899CYOtherExpensesAmt
PY Total Expenses$2,808,866PYTotalExpensesAmt
CY Total Expenses$3,049,407CYTotalExpensesAmt
PY Revenues Less Expenses$95,233PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$12,424CYRevenuesLessExpensesAmt
Total Assets BOY$1,924,978TotalAssetsBOYAmt
Total Assets EOY$2,336,374TotalAssetsEOYAmt
Total Liabilities BOY$903,934TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,099,569TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,021,044NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,236,805NetAssetsOrFundBalancesEOYAmt
MissionTO PROMOTE THE HEALTH AND SUSTAINABILITY OF MINNESOTA'S CONSTRUCTION INDUSTRY THROUGH PROFESSIONAL LEADERSHIP AND ADVOCACY, WITH AN ENDURING COMMITMENT TO SERVE ALL MEMBERS WITH SKILL, RESPONSIBILITY, AND INTEGRITY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescANNUAL CONVENTION: ANNUAL INFORMATIVE CONVENTION FOR CONTRACTORS DEALING WITH CURRENT CONSTRUCTION INDUSTRY ISSUES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
DescSAFETY CONSULTANT DIVISION: SERVICE TO ASSURE CONSTRUCTION SITES OF MEMBERS ARE NOT IN VIOLATION OF HEALTH AND SAFETY (OSHA) REGULATIONS.Desc
FieldValueIRS element (for citing)
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee10EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members14GoverningBodyVotingMembersCnt
Independent Voting Member14IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonTIM WORKEPersonNm
Phone6516328929PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1525 PARK STREET SUITE 110AddressLine1Txt
CityST PAULCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55103ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeIndIndividual Trustee Or DirectorIndividualTrusteeOrDirectorInd
TIM WORKE
CEO40.001.00Yes (X)$220,000$0$33,253
MICHAEL SCHECTER
GENERAL COUN40.001.00$153,264$0$30,534Yes (X)
YOLANDA MCINTOSH
DIRECTOR OF40.001.00$123,488$0$18,262Yes (X)
MATTHEW SEMERAD
DIRECTOR OF40.001.00$122,414$0$9,923Yes (X)
LAURA ZIEGLER
CONSTRUCTION40.001.00$106,082$0$27,551Yes (X)
BRENT WILBUR
CHAIR1.001.00Yes (X)$0$0$0Yes (X)
JON KAINZ
VICE CHAIR1.001.00Yes (X)$0$0$0Yes (X)
JUSIN GABRIELSON
SECRETARY/TR1.001.00Yes (X)$0$0$0Yes (X)
HEIDI GUNDERSON
PAST CHAIR1.001.00Yes (X)$0$0$0Yes (X)
BOB BECKEL
DIRECTOR1.001.00$0$0$0Yes (X)
SUE BLANCHARD
DIRECTOR1.001.00$0$0$0Yes (X)
MATT DEKKERS
DIRECTOR1.001.00$0$0$0Yes (X)
KIRK ILENDA
DIRECTOR1.001.00$0$0$0Yes (X)
LORI GERMSHEID
DIRECTOR1.001.00$0$0$0Yes (X)
KENDRA KON
DIRECTOR1.00$0$0$0Yes (X)
MARK BECKER
DIRECTOR1.00$0$0$0Yes (X)
PAUL EDLUND
DIRECTOR1.00$0$0$0Yes (X)
LUKE SPALJ
DIRECTOR1.00$0$0$0Yes (X)
ZACK O'GRADY
DIRECTOR1.00$0$0$0Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$725,248TotalReportableCompFromOrgAmt
Total Other Compensation$119,523TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K5IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$33,054AllOtherContributionsAmt
Total Contributions$33,054TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MEMBERSHIP DUES900099$2,055,299$2,055,299
CONTRACT ADMINISTRATIVE FEES900099$306,888$306,888
SAFETY DAY SUMMIT900099$189,385$189,385
WORKSHOPS900099$86,306$86,306
WORKERS WELLBEING INCOME900099$71,000$71,000

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$128,730TotalRevenueColumnAmt
Related Or Exempt Func Income$66,918RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$61,812UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,837,608TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,208TotalRevenueColumnAmt
Exclusion$21,208ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$185,498SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$191,542SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$6,044SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$6,044TotalRevenueColumnAmt
Exclusion-$6,044ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$279,090FundraisingGrossIncomeAmt
Fundraising Direct Expenses$127,933FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$151,157TotalRevenueColumnAmt
Exclusion$151,157ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,036,983TotalRevenueColumnAmt
Related Or Exempt Func Income$2,775,796RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$61,812UnrelatedBusinessRevenueAmt
Exclusion$166,321ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$299,955TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$894,286TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$57,457TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$204,330TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$82,480TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$132,712TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,420TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,878TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$152,131TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$26,122TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$49,637TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$56,829TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$117,606TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$91,036TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$200,558TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,602TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$27,046TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$30,454TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
NATIONAL DUES$258,281
NATIONAL MEETINGS$132,607
WORKER WELL BEING PROJECT$68,581
SUBSCRIPTIONS$53,259

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$85,140TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,049,407TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$213,650BOYAmt
EOY$282,765EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$129,180BOYAmt
EOY$102,020EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$9,590BOYAmt
EOY$10,610EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$132,020BOYAmt
EOY$102,101EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$421,083LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$401,426LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$43,158BOYAmt
EOY$19,657EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,229,556BOYAmt
EOY$1,456,993EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$167,824BOYAmt
EOY$362,228EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,924,978BOYAmt
EOY$2,336,374EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$43,729BOYAmt
EOY$103,896EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$630,650BOYAmt
EOY$616,066EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$60,428BOYAmt
EOY$21,663EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$169,127BOYAmt
EOY$357,944EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$903,934BOYAmt
EOY$1,099,569EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$891,864BOYAmt
EOY$1,074,571EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$129,180BOYAmt
EOY$162,234EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,021,044BOYAmt
EOY$1,236,805EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,924,978BOYAmt
EOY$2,336,374EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$12,424ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$228,185NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedfalseSubstantiallyAllDuesNondedInd
Only In House LobbyingfalseOnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (true)AgreeCarryoverPriorYearInd
Dues Assessments$2,055,299DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$129,417NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov$19,040NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$148,457NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$255,679AggregateReportedDuesNtcAmt
Taxable-$107,222TaxableAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$108,305OtherCostOrOtherBasisAmt
Depreciation$108,305DepreciationAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$259,808OtherCostOrOtherBasisAmt
Depreciation$257,808DepreciationAmt
Book Value$2,000BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$52,970OtherCostOrOtherBasisAmt
Depreciation$35,313DepreciationAmt
Book Value$17,657BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$19,657TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
ROU ASSET- NET OPERATING$348,465
ROU ASSET- NET FINANCING$7,088
SECURITY DEPOSITS$6,675
FieldValueIRS element (for citing)
Total Book Value Other Assets$362,228TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
LEASE LIABILITY- OPERATING$341,785
UBIT TAX PAYABLE$8,505
LEASE LIABILITY- FINANCING$7,654
FieldValueIRS element (for citing)
Total Liability$357,944TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationTHE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC) AND APPLICABLE STATE CODES. THE ASSOCIATION IS SUBJECT TO TAX ON UNRELATED BUSINESS INCOME (UBI) WHICH IS PRIMARILY ADVERTISING. THE FOUNDATION IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE IRC AND APPLICABLE STATE CODES. THE ASSOCIATION FOLLOWS ACCOUNTING STANDARDS FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE ENTITYS CONSOLIDATED FINANCIAL STATEMENTS. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ENTITYS CONSOLIDATED FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD FOR THE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION OF TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. THE ASSOCIATIONS TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AUTHORITIES.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1EXECUTIVE CIRCLEvent1Nm
Gross Receipts Event1$78,000GrossReceiptsEvent1Amt
Gross Revenue Event1$78,000GrossRevenueEvent1Amt
Event2SPORTING CLAYSEvent2Nm
Gross Receipts Event2$74,851GrossReceiptsEvent2Amt
Gross Revenue Event2$74,851GrossRevenueEvent2Amt
Cash Prizes Event2$1,500CashPrizesEvent2Amt
Non Cash Prizes Event2$4,042NonCashPrizesEvent2Amt
Rent Facility Costs Event2$15,834RentFacilityCostsEvent2Amt
Food And Beverage Event2$22,757FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$21,438OtherDirectExpensesEvent2Amt
Other Events Total5OtherEventsTotalCnt
Gross Receipts Other Events$126,239GrossReceiptsOtherEventsAmt
Gross Revenue Other Events$126,239GrossRevenueOtherEventsAmt
Cash Prizes Other Events$710CashPrizesOtherEventsAmt
Non Cash Prizes Other Events$2,602NonCashPrizesOtherEventsAmt
Rent Fclty Costs Other Events$10,512RentFcltyCostsOtherEventsAmt
Food And Beverage Other Events$22,772FoodAndBeverageOtherEventsAmt
Oth Direct Expnss Other Events$25,766OthDirectExpnssOtherEventsAmt
Gross Receipts Total$279,090GrossReceiptsTotalAmt
Gross Revenue Total Events$279,090GrossRevenueTotalEventsAmt
Cash Prizes Total Events$2,210CashPrizesTotalEventsAmt
Non Cash Prizes Total Events$6,644NonCashPrizesTotalEventsAmt
Rent Fclty Costs Total Events$26,346RentFcltyCostsTotalEventsAmt
Food And Beverage Total Events$45,529FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$47,204OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$127,933DirectExpenseSummaryEventsAmt
Net Income Summary$151,157NetIncomeSummaryAmt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Idemnification Gross Up PmtsYes (X)IdemnificationGrossUpPmtsInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssfalseWrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtBonus Filing OrganizationBonusFilingOrganizationAmountOther Compensation Filing OrgOtherCompensationFilingOrgAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmt
TIM WORKE
CEO$184,424$35,000$576$5,500$27,753$253,253
MICHAEL SCHECTER
GENERAL COUNSEL$144,055$6,359$2,850$3,832$26,702$183,798

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE J, PAGE 1, PART I, LINE 1AHEALTH CLUB DUES OF 576 - TIM WORKE, CEO - INCLUDED IN TAXABLE COMPENSATION TRAVEL FOR COMPANIONS OF APPROXIMATELY 2,056 - TIME WORKE, CEO - NOT INCLUDED IN TAXABLE COMPENSATION HEALTH CLUB DUES OF 2,336 MICHAEL SCHECTER, GENERAL COUNSEL - INCLUDED IN TAXABLE COMPENSATION HEALTH CLUB DUES OF 1,100 MATT SEMERAD, HEAVY CONSTRUCTION LIAISON - INCLUDED IN TAXABLE COMPENSATION
SCHEDULE J, PAGE 1, PART I, LINE 1BTHE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS DECIDED THAT TRAVEL FOR COMPANIONS WOULD BE PROVIDED TO THE CEO. THE AMOUNT WAS DETERMINED BY THE EXECUTIVE COMMITTEE AS A COMPONENT OF HIS COMPENSATION PACKAGE. HEALTH CLUB DUES ARE AVAILABLE TO ALL STAFF AND ARE INCLUDED IN TAXABLE INCOME.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 1ATHERE SHALL BE AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIRMAN OF THE BOARD, VICE-CHAIR, SECRETARY/TREASURER, AND PAST CHAIRMAN. IN ADDITION TO OTHER MATTERS THAT MAY COME BEFORE THE EXECUTIVE COMMITTEE, THE EXECUTIVE COMMITTEE SHALL ARRANGE FOR PERIODIC EVALUATION OF THE PERFORMANCE OF THE CHIEF EXECUTIVE OFFICER, ADVISE THE CHIEF EXECUTIVE OFFICER ON PERSONNEL MATTERS, AND DETERMINE ALL COMPENSATION TO BE PAID TO THE CHIEF EXECUTIVE OFFICER. EXCEPT TO THE EXTENT LIMITED BY RESOLUTION OF THE BOARD OR AS OTHERWISE PROHIBITED BY THE ARTICLES OF INCORPORATION, THESE BYLAWS, OR THE LAWS OF THE STATE OF MINNESOTA. THE EXECUTIVE COMMITTEE SHALL HAVE ALL OF THE POWER AND AUTHORITY OF THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE SHALL HAVE POWER TO ACT ONLY IN THE INTERVALS BETWEEN MEETINGS OF THE BOARD.
FORM 990, PAGE 6, PART VI, LINE 6THE ORGANIZATION HAS THREE CLASSES OF MEMBERS: GENERAL CONTRACTOR MEMBERS, SPECIALTY CONTRACTOR MEMBERS, AND AFFILIATE MEMBERS. MEMBERS MAY BE INDIVIDUALS, PARTNERSHIP, CORPORATIONS, LIMITED LIABILITY COMPANIES, OR OTHER ENTITIES AS APPROVED BY THE BOARD OF DIRECTORS. PUBLIC BODIES, INCLUDING ANY FEDERAL, STATE OR LOCAL GOVERNMENT OR ANY AGENCY OR INSTRUMENTALITY THEREOF, ARE NOT ELIGIBLE FOR MEMBERSHIP. AFFILIATE MEMBERS MAY SERVE AS DIRECTORS OF THE ORGANIZATION, BUT MAY NOT SERVE AS OFFICERS AND MAY NOT VOTE IN MATTERS BROUGHT BEFORE THE MEMBERSHIP.
FORM 990, PAGE 6, PART VI, LINE 7ATHE VOTING MEMBERS OF THE ASSOCIATION ELECT THE DIRECTORS, BY MAJORITY VOTE, FROM AMONG CANDIDATES RECOMMENDED BY TWO DIVISIONAL NOMINATING COMMITTEES.
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 WAS REVIEWED BY THE CEO AND THE EXECUTIVE COMMITTEE PRIOR TO FILING. THE BOARD OF DIRECTORS LOOKS AT THE 990 BEFORE IT IS FILED.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ASSOCIATION'S CONFLICT OF INTEREST POLICY APPLIES TO ALL DIRECTORS, OFFICERS AND EMPLOYEES. ALL INDIVIDUALS ARE REQUIRED TO ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY EXISTING OR POTENTIAL CONFLICTS OF INTEREST. PRIOR TO ANY BOARD OR COMMITTEE ACTION ON A CONTRACT OR TRANSACTION, ANY PERSON HAVING A CONFLICT OF INTEREST MUST DISCLOSE ALL RELEVANT FACTS AT THE MEETING; SUCH DISCLOSURE IS REFLECTED IN THE MINUTES OF THE MEETING. A PERSON WITH A CONFLICT MAY NOT PARTICIPATE IN OR BE PRESENT DURING THE BOARD OR COMMITTEE'S DISCUSSION OF THE MATTER EXCEPT TO DISCLOSE MATERIAL FACTS AND RESPOND TO QUESTIONS. A PERSON WITH A CONFLICT MAY NOT VOTE ON THE CONTRACT OR TRANSACTION OR BE PRESENT WHEN THE VOTE IS TAKEN.
FORM 990, PAGE 6, PART VI, LINE 15ATHE CEO'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE, COMPRISED ENTIRELY OF INDEPENDENT PERSONS. THE COMMITTEE USES SURVEY DATA AS PART OF THE PROCESS. THE PROCESS LAST INCLUDED REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION IN 2017 FOR TIM WORKE. THE ASSOCIATION HAS NO OTHER COMPENSATED OFFICERS OR KEY EMPLOYEES.
FORM 990, PAGE 6, PART VI, LINE 19THE ASSOCIATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS OPEN TO THE PUBLIC.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
AGC OF MINNESOTA FOUNDATION
525 PARK STREET SUITE 110ST PAULMN55103411805671SCHOLARSHIMN501C310AGC OF MNYes (true)
AGC OF AMERICA PAC
84-28 6055 FALCON RIDGE TRAILST PAULMN55124PACMN527AGC OF MNYes (true)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE RFormAndLineReferenceDesc
ExplanationPART II, IDENTIFICATION OF RELATED TAX-EXEMPT ORGANIZATIONS: NAME OF RELATED ORGANIZATION: AGC OF MINNESOTA FOUNDATION DIRECT CONTROLLING ENTITY: ASSOCIATED GENERAL CONTRACTORS OF MINNNESOTA, INC. NAME OF RELATED ORGANIZATION: ASSOCIATED GENERAL CONTRACTORS OF AMERICA POLITICAL ACTION COMMITTEE DIRECT CONTROLLING ENTITY: ASSOCIATED GENERAL CONTRACTORS OF MINNNESOTA, INC.ExplanationTxt

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