ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATED GENERAL CONTRACTORS OF AMERICA IDAHO BRANCH INC (EIN 82-0096397)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-05-05
- IRS object ID
- 201431259349302073
- Schema version
- 2013v3.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2014-05-05T18:36:54-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 264022510 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HARRIS & CO PLLC | BusinessNameLine1 |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2289 S BONITO WAY STE 100 | AddressLine1 |
| City | MERIDIAN | City |
| State | ID | State |
| ZIP Code | 83642 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 820096397 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IDAHO BRANCH INC THE ASSOCIATED | BusinessNameLine1 |
| Business Name Line2 | GENERAL CONTRACTORS OF AMERICA INC | BusinessNameLine2 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | IDAH | BusinessNameControlTxt |
| Phone | 2083442531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1649 W SHORELINE DR NO 100 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | WAYNE HAMMON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 2083442531 | PhoneNum |
| Signature | 2014-04-07 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | CHERYL GUIDDY | PreparerPersonNm |
| PTIN | P00266294 | PTIN |
| Phone | 2083338965 | PhoneNum |
| Preparation | 2014-04-07 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | WAYNE HAMMON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1649 W SHORELINE DR NO 100 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,586,895 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | IDAHOAGC.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1954 | FormationYr |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Activity Or Mission | TRADE ASSOCIATION PROVIDING CONSTRUCTION INDUSTRY INFORMATION, BIDDING, AND BENEFIT SERVICES TO ITS MEMBERS THROUGHOUT IDAHO AND SURROUNDING STATES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 36 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 36 | VotingMembersIndependentCnt |
| Total Employee | 14 | TotalEmployeeCnt |
| Total Volunteers | 62 | TotalVolunteersCnt |
| Total Gross UBI | $449,472 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $832,374 | PYContributionsGrantsAmt |
| CY Contributions Grants | $750,177 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $647,988 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $670,068 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$3,075 | PYInvestmentIncomeAmt |
| CY Investment Income | $166 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$38,051 | PYOtherRevenueAmt |
| CY Other Revenue | -$44,058 | CYOtherRevenueAmt |
| PY Total Revenue | $1,439,236 | PYTotalRevenueAmt |
| CY Total Revenue | $1,376,353 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $502,079 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $595,906 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $834,041 | PYOtherExpensesAmt |
| CY Other Expenses | $777,434 | CYOtherExpensesAmt |
| PY Total Expenses | $1,336,120 | PYTotalExpensesAmt |
| CY Total Expenses | $1,373,340 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $103,116 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,013 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,262,832 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,023,962 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $2,843,871 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $2,591,363 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,418,961 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,432,599 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TRADE ASSOCIATION PROVIDING CONSTRUCTION INDUSTRY INFORMATION, BIDDING, AND BENEFIT SERVICES TO ITS MEMBERS THROUGHOUT IDAHO AND SURROUNDING STATES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | MEMBERSHIP - SERVED MEMBERSHIP THROUGH MAIN OFFICE AND THREE BRANCH OFFICES, PROVIDING PLANROOM AND ONLINE CONTRACT PUBLICATION | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INSURANCE - ADMINISTERED INSURANCE TRUST, OFFERING SMALLER MEMBER CONTRACTORS INSURANCE AT LOWER GROUP RATES | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CONVENTIONS & OUTINGS - PROVIDED MEMBERSHIP GATHERINGS TO ENCOURAGE INDUSTRY STRATEGIC PLANNING AND NETWORKING WITH OTHER MEMBER CONTRACTORS | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SAFETY - PROVIDED MEMBERS WITH INDUSTRY SAFETY CLASSES | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 14 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 36 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 36 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | Yes (1) | LocalChaptersInd |
| Policies Reference Chapters | Yes (1) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | 0 | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | 0 | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED GENERAL CONTRACTORS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2083442531 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1649 W SHORELINE DR SUITE 100 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (37 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| GARRY MATTSON | ||||||
| PRESIDENT | 2.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL SAUCERMAN | ||||||
| PAST PRESIDENT | 2.50 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL ARRINGTON | ||||||
| 1ST VICE PRESIDENT | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JOE MCCLURE | ||||||
| 2ND VICE PRESIDENT | 2.50 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL BELTRAMI | ||||||
| SECRETARY/TREASURER | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JACK SNYDER | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| TORY MARTIN | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| EVAN GOODWIN | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JOE JACKSON | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| CLAYNE HANSON | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| DAVE TURNER | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| KEVIN WADE | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| DAN NEEF | ||||||
| ELECTED DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| DOUG BENNYHOFF | ||||||
| ASSOCIATE DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| WAYNE MEULEMAN | ||||||
| ASSOCIATE DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| TODD BLOOM | ||||||
| SPECIALTY DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| REUBEN WILSON | ||||||
| SPECIALTY DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| BURKE HANSEN | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| CHUCK RANSTROM | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| PAT MCENTEE | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| RANDY STEED | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| PAUL FRANZ | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| TORRY MCALVAIN | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| MIKE GREINER | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| HARVEY NEEF | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| GLENN ARRINGTON | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JOHN FERGUSON | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| STEVE HEATON | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| RICHARD HEATON | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| ELAINE MARTIN | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| TERRY MCENTEE | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| DOUG MCALVAIN | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| MONTE MCCLURE | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JIM OVARD | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| DENNIS ROBINSON | ||||||
| PAST PRESIDENT DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| JOHN SHELDON | ||||||
| PAST EXECUTIVE DIRECTOR | 2.50 | Yes (X) | $0 | $0 | $0 | |
| WAYNE HAMMON | ||||||
| EXECUTIVE DIRECTOR | 50.00 | $112,500 | $0 | $17,769 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $112,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $17,769 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Membership Dues | $750,177 | MembershipDuesAmt |
| Total Contributions | $750,177 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|---|
| INSURANCE ADMINISTRATI | 541900 | $348,654 | $348,654 | |
| INTERNET PLAN ROOM | 541519 | $125,781 | $125,781 | |
| CONVENTIONS AND OUTING | 900099 | $97,660 | $97,660 | |
| EDUCATION AND TRAINING | 611600 | $46,490 | $46,490 | |
| AFFINITY PROGRAM | 900099 | $21,254 | $21,254 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,229 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $30,229 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $670,068 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $166 | TotalRevenueColumnAmt |
| Exclusion | $166 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $166,484 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $210,542 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$44,058 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$44,058 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$24,963 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$19,095 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,376,353 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $195,633 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $449,472 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$18,929 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,270 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $319,159 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,513 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,964 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,029 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,100 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,752 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,662 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,009 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,806 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,172 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,105 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $102,310 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,525 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,086 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,558 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| CONSULTING EXPENSE | $78,606 |
| LEASE EXPENSE | $58,449 |
| REPAIRS AND MAINTENANCE | $52,744 |
| PROPERTY TAXES | $33,048 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,473 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,373,340 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,595 | BOYAmt |
| EOY | $484,599 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,577 | BOYAmt |
| EOY | $10,015 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,242 | BOYAmt |
| EOY | $12,330 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,398 | BOYAmt |
| EOY | $50,860 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,304,547 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $864,789 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,585,040 | BOYAmt |
| EOY | $4,439,758 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,980 | BOYAmt |
| EOY | $26,400 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,262,832 | BOYAmt |
| EOY | $5,023,962 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,667 | BOYAmt |
| EOY | $60,354 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $364,902 | BOYAmt |
| EOY | $345,358 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,404,642 | BOYAmt |
| EOY | $2,179,991 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,660 | BOYAmt |
| EOY | $5,660 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,843,871 | BOYAmt |
| EOY | $2,591,363 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,412,371 | BOYAmt |
| EOY | $2,432,599 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,590 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,418,961 | BOYAmt |
| EOY | $2,432,599 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,262,832 | BOYAmt |
| EOY | $5,023,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,013 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $10,625 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $750,177 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $50,110 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $50,110 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $67,516 | AggregateReportedDuesNtcAmt |
| Taxable | -$17,406 | TaxableAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $905,000 | OtherCostOrOtherBasisAmt |
| Book Value | $905,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,619,313 | OtherCostOrOtherBasisAmt |
| Depreciation | $520,940 | DepreciationAmt |
| Book Value | $3,098,373 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $392,184 | OtherCostOrOtherBasisAmt |
| Depreciation | $54,297 | DepreciationAmt |
| Book Value | $337,887 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $388,050 | OtherCostOrOtherBasisAmt |
| Depreciation | $289,552 | DepreciationAmt |
| Book Value | $98,498 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,439,758 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SECURITY DEPOSIT | Desc |
| Amt | $5,660 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,660 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | 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 2013 OR 2012. 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 2010. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | THE FOLLOWING BOARD MEMBERS HAVE BOTH FAMILY RELATIONSHIPS AND BUSINESS RELATIONSHIPS WITH EACH OTHER: TORY MARTIN AND ELAINE MARTIN JOE MCCLURE AND MONTE MCCLURE MICHAEL ARRINGTON AND GLENN ARRINGTON PAT MCENTEE AND TERRY MCENTEE TORRY MCALVAIN AND DOUG MCALVAIN STEVE HEATON AND RICHARD HEATON |
| FORM 990, PART VI, SECTION B, LINE 11 | TAX RETURN IS PRESENTED TO GOVERNING BOARD PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 15 | GOVERNING BOARD REVIEWS CEO COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | ASSETS TRANSFERRED TO THE AGC EDUCATION FOUNDATION 10,625. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | IAGC LLC | BusinessNameLine1 |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1649 WEST SHORELINE DR SUITE 100 | AddressLine1 |
| City | BOISE | City |
| State | ID | State |
| ZIP Code | 83702 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Activities | BUILDING OWNER | PrimaryActivitiesTxt |
| Legal Domicile State | ID | LegalDomicileStateCd |
| Total Income | -$44,058 | TotalIncomeAmt |
| End Of Year Assets | $4,404,493 | EndOfYearAssetsAmt |
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