EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC: Form 990, tax year 2020

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Organization
EAST TENNESSEE CHAPTER ASSOC GEN CONTRACTORS OF AMERICA INC (EIN 62-0994727)
Tax period
2020-07-01 to 2021-06-30
Filed
2021-11-18
IRS object ID
202133229349300428
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)
Return2021-11-18T11:38:36-06:00ReturnTs
Tax Period End2021-06-30TaxPeriodEndDt

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 Begin2020-07-01TaxPeriodBeginDt

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 Line1101 WEST 21ST STREETAddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLESLIE GOWERPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone4232651111PhoneNum
Signature2021-11-11SignatureDt
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 PersonBRIAN E BAKER CPAPreparerPersonNm
PTINP00613476PTIN
Phone4237567771PhoneNum
Preparation2021-11-11PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2020TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerLESLIE GOWERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1101 W 21ST STAddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$816,750GrossReceiptsAmt
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 Body9VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee5TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$51,506TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$360,537PYContributionsGrantsAmt
CY Contributions Grants$415,250CYContributionsGrantsAmt
PY Program Service Revenue$182,106PYProgramServiceRevenueAmt
CY Program Service Revenue$128,648CYProgramServiceRevenueAmt
PY Investment Income$52,918PYInvestmentIncomeAmt
CY Investment Income$66,047CYInvestmentIncomeAmt
PY Other Revenue$2,524PYOtherRevenueAmt
CY Other Revenue-$17,878CYOtherRevenueAmt
PY Total Revenue$598,085PYTotalRevenueAmt
CY Total Revenue$592,067CYTotalRevenueAmt
PY Grants And Similar Paid$413PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$231,659PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$233,692CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$23,369CYTotalFundraisingExpenseAmt
PY Other Expenses$348,756PYOtherExpensesAmt
CY Other Expenses$330,855CYOtherExpensesAmt
PY Total Expenses$580,828PYTotalExpensesAmt
CY Total Expenses$564,547CYTotalExpensesAmt
PY Revenues Less Expenses$17,257PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$27,520CYRevenuesLessExpensesAmt
Total Assets BOY$3,102,453TotalAssetsBOYAmt
Total Assets EOY$3,305,179TotalAssetsEOYAmt
Total Liabilities BOY$433,065TotalLiabilitiesBOYAmt
Total Liabilities EOY$467,299TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$2,669,388NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,837,880NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE MEMBERS WITH A COMPETITIVE EDGE THROUGH EXCELLENCE IN ADVOCACY, EDUCATION, ENGAGEMENT, CONNECTION, AND SUPPORT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$337,782ExpenseAmt
Revenue$88,416RevenueAmt
DescTO PROMOTE AND STRENGTHEN UNDERSTANDING & COOPERATION IN THE CONSTRUCTION INDUSTRY IN THE CHATTANOOGA, TN AREA.Desc
Total Program Service Expenses$337,782TotalProgramServiceExpensesAmt
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 Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee5EmployeeCnt
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 Members9GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
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 Line1101 W 21ST STREETAddressLine1Txt
CityCHATTANOOGACityNm
State AbbreviationTNStateAbbreviationCd
ZIP37408ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
NIC CORNELISON
CHAIRMAN5.00Yes (X)Yes (X)$0$0$0
JASON MEDEIROS
VICE CHAIRMAN2.00Yes (X)Yes (X)$0$0$0
JEROD GILLEY
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
ROBERT PARKS
DIRECTOR1.00Yes (X)$0$0$0
JENNIFER SUMMERLIN
DIRECTOR1.00Yes (X)$0$0$0
ANDREW FAW
DIRECTOR1.00Yes (X)$0$0$0
RICHARD ROSE
DIRECTOR1.00Yes (X)$0$0$0
CHAS TORRENCE
DIRECTOR1.00Yes (X)$0$0$0
TONY BOALS
DIRECTOR1.00Yes (X)$0$0$0
LESLIE GOWER
PRESIDENT AND CEO40.00Yes (X)$138,500$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$138,500TotalReportableCompFromOrgAmt
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$333,574MembershipDuesAmt
Fundraising$51,201FundraisingAmt
Government Grants$30,475GovernmentGrantsAmt
Total Contributions$415,250TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
SERVICE PROGRAMS900099$64,086$24,372$39,714
MEMBER ACTIVITIES900099$45,260$45,260
ADVERTISING541860$11,792$11,792
SAFETY PROGRAMS900099$7,510$7,510
FieldValueIRS element (for citing)
Total Program Service Revenue$128,648TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,357TotalRevenueColumnAmt
Exclusion$24,357ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$221,341SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$179,651SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$41,690SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$41,690TotalRevenueColumnAmt
Exclusion$41,690ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$15,880FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$51,201ContriRptFundraisingEventAmt
Fundraising Direct Expenses$45,032FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$29,152TotalRevenueColumnAmt
Exclusion-$29,152ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BLOC REVENUE900099$9,477$9,477
NATIONAL DUES DISCOUNT900099$2,415$2,415
MISCELLANEOUS900099-$618-$618
FieldValueIRS element (for citing)
Other Revenue Total$11,274OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$592,067TotalRevenueColumnAmt
Related Or Exempt Func Income$88,416RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$51,506UnrelatedBusinessRevenueAmt
Exclusion$36,895ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$138,500TotalAmt
Program Services$110,800ProgramServicesAmt
Management And General$13,850ManagementAndGeneralAmt
Fundraising$13,850FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$52,669TotalAmt
Program Services$42,135ProgramServicesAmt
Management And General$5,267ManagementAndGeneralAmt
Fundraising$5,267FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$29,000TotalAmt
Program Services$23,200ProgramServicesAmt
Management And General$2,900ManagementAndGeneralAmt
Fundraising$2,900FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$13,523TotalAmt
Program Services$10,819ProgramServicesAmt
Management And General$1,352ManagementAndGeneralAmt
Fundraising$1,352FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$37,129TotalAmt
Program Services$7,426ProgramServicesAmt
Management And General$29,703ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$6,419TotalAmt
Management And General$6,419ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$74TotalAmt
Management And General$74ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$12,712TotalAmt
Program Services$6,356ProgramServicesAmt
Management And General$6,356ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$440TotalAmt
Program Services$88ProgramServicesAmt
Management And General$352ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$24,781TotalAmt
Program Services$2,374ProgramServicesAmt
Management And General$22,407ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$22,402TotalAmt
Program Services$22,402ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$3,823TotalAmt
Management And General$3,823ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$75,917TotalAmt
Program Services$75,917ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$27,195TotalAmt
Management And General$27,195ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$10,008TotalAmt
Management And General$10,008ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
SERVICE PROGRAMS$29,069$22,851$6,218
DUES & SUBSCRIPTIONS$21,713$21,713
REPAIRS & MAINTENANCE$17,020$17,020
TELEPHONE$7,891$2,762$5,129

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$34,262TotalAmt
Program Services$10,652ProgramServicesAmt
Management And General$23,610ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$564,547TotalAmt
Program Services$337,782ProgramServicesAmt
Management And General$203,396ManagementAndGeneralAmt
Fundraising$23,369FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,926,444BOYAmt
EOY$76,329EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$1,707,800EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$235,609BOYAmt
EOY$143,048EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$37,588BOYAmt
EOY$42,170EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$828,523LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$468,618LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$314,925BOYAmt
EOY$359,905EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$556,387BOYAmt
EOY$912,027EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$31,500BOYAmt
EOY$63,900EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,102,453BOYAmt
EOY$3,305,179EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$53,340BOYAmt
EOY$80,591EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$379,725BOYAmt
EOY$386,708EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$433,065BOYAmt
EOY$467,299EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$2,333,116BOYAmt
EOY$2,501,608EOYAmt

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$2,669,388BOYAmt
EOY$2,837,880EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,102,453BOYAmt
EOY$3,305,179EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$27,520ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$140,972NetUnrlzdGainsLossesInvstAmt
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$333,574DuesAssessmentsAmt

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

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$34,424OtherCostOrOtherBasisAmt
Book Value$34,424BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$585,426OtherCostOrOtherBasisAmt
Depreciation$275,945DepreciationAmt
Book Value$309,481BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$204,011OtherCostOrOtherBasisAmt
Depreciation$188,012DepreciationAmt
Book Value$15,999BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,662OtherCostOrOtherBasisAmt
Depreciation$4,661DepreciationAmt
Book Value$1BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$359,905TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INVESTMENT$586,271C
UNREALIZED GAIN/LOSS ON INVESTMENT$325,756F
FieldValueIRS element (for citing)
Total Book Value Securities$912,027TotalBookValueSecuritiesAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$778,073TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$140,974NetUnrealizedGainsInvstAmt
Other Revenue$45,032OtherRevenueAmt
Revenue Not Reported$186,006RevenueNotReportedAmt
Revenue Subtotal$592,067RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$592,067TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$609,579TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$45,032OtherExpensesIncludedAmt
Expenses Not Reported$45,032ExpensesNotReportedAmt
Expenses Subtotal$564,547ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$564,547TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:AS OF JUNE 30, 2021 AND 2020, 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, 2019 THROUGH JUNE 30, 2021, THE YEARS THAT REMAIN SUBJECT TO EXAMINATION BY MAJOR TAX JURISDICTIONS AS OF JUNE 30, 2021.
PART XI, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT FUNDRAISING EXPENSES

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1FALL GOLF TOURNAMENTEvent1Nm
Gross Receipts Event1$21,995GrossReceiptsEvent1Amt
Charitable Contri Event1$16,995CharitableContriEvent1Amt
Gross Revenue Event1$5,000GrossRevenueEvent1Amt
Other Direct Expenses Event1$10,742OtherDirectExpensesEvent1Amt
Event2SPORTING CLAYSEvent2Nm
Gross Receipts Event2$14,950GrossReceiptsEvent2Amt
Charitable Contri Event2$12,710CharitableContriEvent2Amt
Gross Revenue Event2$2,240GrossRevenueEvent2Amt
Other Direct Expenses Event2$10,010OtherDirectExpensesEvent2Amt
Other Events Total2OtherEventsTotalCnt
Gross Receipts Other Events$30,136GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$21,496CharitableContriOtherEventsAmt
Gross Revenue Other Events$8,640GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$24,280OthDirectExpnssOtherEventsAmt
Gross Receipts Total$67,081GrossReceiptsTotalAmt
Charitable Contributions Tot$51,201CharitableContributionsTotAmt
Gross Revenue Total Events$15,880GrossRevenueTotalEventsAmt
Oth Direct Expnss Total Events$45,032OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$45,032DirectExpenseSummaryEventsAmt
Net Income Summary-$29,152NetIncomeSummaryAmt

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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