ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC (EIN 82-0096397)
Tax period
2020-01-01 to 2020-12-31
Filed
2021-04-08
IRS object ID
202120989349300807
Schema version
2020v4.1
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)
Return2021-04-08T09:45:50-05:00ReturnTs
Tax Period End2020-12-31TaxPeriodEndDt

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 SUITE 100AddressLine1Txt
CityMERIDIANCityNm
State AbbreviationIDStateAbbreviationCd
ZIP83642ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2020-01-01TaxPeriodBeginDt

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 NO 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonWAYNE HAMMONPersonNm
Person TitleCEOPersonTitleTxt
Phone2083442531PhoneNum
Signature2021-03-30SignatureDt
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

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonCHERYL GUIDDYPreparerPersonNm
PTINP00266294PTIN
Phone2083338965PhoneNum
Preparation2021-03-30PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

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 NO 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,178,940GrossReceiptsAmt
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 Body31VotingMembersGoverningBodyCnt
Voting Members Independent31VotingMembersIndependentCnt
Total Employee13TotalEmployeeCnt
Total Volunteers124TotalVolunteersCnt
Total Gross UBI$550,079TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$114,334PYContributionsGrantsAmt
CY Contributions Grants$18,509CYContributionsGrantsAmt
PY Program Service Revenue$2,109,541PYProgramServiceRevenueAmt
CY Program Service Revenue$1,965,693CYProgramServiceRevenueAmt
PY Investment Income$2,799PYInvestmentIncomeAmt
CY Investment Income$5,255CYInvestmentIncomeAmt
PY Other Revenue$19,687PYOtherRevenueAmt
CY Other Revenue$13,640CYOtherRevenueAmt
PY Total Revenue$2,246,361PYTotalRevenueAmt
CY Total Revenue$2,003,097CYTotalRevenueAmt
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$900,718PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$866,665CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,118,460PYOtherExpensesAmt
CY Other Expenses$784,272CYOtherExpensesAmt
PY Total Expenses$2,019,178PYTotalExpensesAmt
CY Total Expenses$1,650,937CYTotalExpensesAmt
PY Revenues Less Expenses$227,183PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$352,160CYRevenuesLessExpensesAmt
Total Assets BOY$5,079,133TotalAssetsBOYAmt
Total Assets EOY$5,396,405TotalAssetsEOYAmt
Total Liabilities BOY$2,152,166TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,117,278TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,926,967NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,279,127NetAssetsOrFundBalancesEOYAmt
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 Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee13EmployeeCnt
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 Members31GoverningBodyVotingMembersCnt
Independent Voting Member31IndependentVotingMemberCnt
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
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 NO 100AddressLine1Txt
CityBOISECityNm
State AbbreviationIDStateAbbreviationCd
ZIP83702ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (34 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BOB VON LINTIG
PRESIDENT2.50Yes (X)Yes (X)$0$0$0
JESSEE ROSIN
1ST VICE PRESIDENT2.50Yes (X)Yes (X)$0$0$0
ANNA SPARRELL
2ND VICE PRESIDENT2.50Yes (X)Yes (X)$0$0$0
JOE MEULEMAN
SECRETARY/TREASURER2.50Yes (X)Yes (X)$0$0$0
ZACH HIGGINS
PAST PRESIDENT2.50Yes (X)Yes (X)$0$0$0
STEVE GILES
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
TORRY MCALVAIN JR
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
JOSH DAVIS
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
DARIN DANCE
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
JARED WISE
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
RYAN RUSSELL
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
ANTHONY GUHO
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
JERET WHITESCARVER
GENERAL CONTRACTOR DIRECTO2.50Yes (X)$0$0$0
JAKE CLARIDGE
SPECIALTY CONTRACTOR DIREC2.50Yes (X)$0$0$0
SENECA HULL
SPECIALTY CONTRACTOR DIREC2.50Yes (X)$0$0$0
DARRYL SIMMONS
ASSOCIATE DIRECTOR2.50Yes (X)$0$0$0
TRACY HOPKINS
ASSOCIATE DIRECTOR2.50Yes (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
PAUL SAUCERMAN
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
JOHN SAUCERMAN
PAST PRESIDENT2.50Yes (X)$0$0$0
JOHN FERGUSON
PAST PRESIDENT2.50Yes (X)$0$0$0
TODD BLOOM
NATIONAL BOARD OF GOVERNOR2.50Yes (X)$0$0$0
SCOTT CRON
NATIONAL BOARD OF GOVERNOR2.50Yes (X)$0$0$0
WAYNE HAMMON
CEO50.00Yes (X)$153,540$0$28,164
FieldValueIRS element (for citing)
Total Reportable Comp From Org$153,540TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$28,164TotalOtherCompensationAmt
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
Government Grants$18,509GovernmentGrantsAmt
Total Contributions$18,509TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
MEMBERSHIP DUES541900$1,204,219$1,204,219
INSURANCE ADMINISTRATI541900$522,540$522,540
MEMBER EVENTS900099$105,479$105,479
OTHER PROGRAM SERVICE900099$54,705$54,705
EDUCATION & TRAINING611600$40,895$40,895

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,855TotalRevenueColumnAmt
Related Or Exempt Func Income$14,369RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$23,486UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,965,693TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,255TotalRevenueColumnAmt
Exclusion$5,255ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$189,483RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$175,843RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$13,640RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$13,640TotalRevenueColumnAmt
Unrelated Business Revenue$4,053UnrelatedBusinessRevenueAmt
Exclusion$9,587ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,003,097TotalRevenueColumnAmt
Related Or Exempt Func Income$1,419,667RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$550,079UnrelatedBusinessRevenueAmt
Exclusion$14,842ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$181,704TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$471,705TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$21,761TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$144,133TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$47,362TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,227TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$6,350TotalAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$78,843TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$21,004TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$15,684TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$120,469TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$75,879TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$28,725TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$61,874TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$27,066TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$68,194TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$9,285TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
DUES & SUBSCRIPTIONS$164,106
TRAINING & COURSE EXPEN$36,848
LEASE EXPENSE$25,858
CONSULTING$16,069

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$26,791TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,650,937TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$864,889BOYAmt
EOY$1,143,469EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$270,129BOYAmt
EOY$378,087EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$24,629BOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$28,896BOYAmt
EOY$12,124EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$45,356BOYAmt
EOY$84,389EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$5,337,694LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,563,655LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$3,838,796BOYAmt
EOY$3,774,039EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$6,438BOYAmt
EOY$4,297EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$5,079,133BOYAmt
EOY$5,396,405EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$50,446BOYAmt
EOY$86,328EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$683,515BOYAmt
EOY$805,246EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$1,323,400BOYAmt
EOY$1,119,800EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$94,805BOYAmt
EOY$105,904EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,152,166BOYAmt
EOY$2,117,278EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,926,967BOYAmt
EOY$3,279,127EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,926,967BOYAmt
EOY$3,279,127EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$5,079,133BOYAmt
EOY$5,396,405EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$352,160ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
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 Year0AgreeCarryoverPriorYearInd
Dues Assessments$1,204,219DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$86,754NonDeductibleLbbyngPltclCYAmt
Non Deductible Lbbyng Pltcl Tot$86,754NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$78,274AggregateReportedDuesNtcAmt
Carried Over$8,480CarriedOverAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART III-B LINE 4FormAndLineReferenceDesc
ExplanationTHE ASSOCIATION WILL INCREASE THE PERCENTAGE OF NON-DEDUCTIBLE DUES TO MEMBERS IN 2021 TO INCLUDE THE CARRYOVER AMOUNT FROM 2020.ExplanationTxt

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$3,671,162OtherCostOrOtherBasisAmt
Depreciation$1,159,806DepreciationAmt
Book Value$2,511,356BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$480,070OtherCostOrOtherBasisAmt
Depreciation$150,918DepreciationAmt
Book Value$329,152BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$281,462OtherCostOrOtherBasisAmt
Depreciation$252,931DepreciationAmt
Book Value$28,531BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,774,039TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
SECURITY DEPOSIT$9,809
DUE TO AGC HEALTH PLANS$96,095
FieldValueIRS element (for citing)
Total Liability$105,904TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,178,940TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,178,940RevenueSubtotalAmt
Other Revenues Not Included-$175,843OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$175,843RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,003,097TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,826,780TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$175,843OtherExpensesIncludedAmt
Expenses Not Reported$175,843ExpensesNotReportedAmt
Expenses Subtotal$1,650,937ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,650,937TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:UNCERTAIN TAX POSITIONS 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 2020 OR 2019. THE ASSOCIATION FILES FORM 990 AND 990-T 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 2017.
PART XI, LINE 4B - OTHER ADJUSTMENTS:RENTAL EXPENSES NETTED AGAINST REVENUE -175,843.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENTAL EXPENSES NETTED AGAINST REVENUE 175,843.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
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$153,540BaseCompensationFilingOrgAmt
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$7,785DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$20,379NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$181,704TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 1THE 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 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 PAUL SAUCERMAN AND JOHN SAUCERMAN
FORM 990, PART VI, SECTION A, LINE 6THE 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 7ATHE 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 7BTHE 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 11BTHE FORM 990 IS PRESENTED TO AND REVIEWED BY THE GOVERNING BODY OF THE ORGANIZATION PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 15THE 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 19THE 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.

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$13,640TotalIncomeAmt
End Of Year Assets$3,761,425EndOfYearAssetsAmt

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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