2013-09-19T15:23:31-05:00 2013-06-30 621114363 Henderson Hutcherson & McCullough PLLC 1200 Market Street Chattanooga TN 37402 990 2012-07-01 620994727 Associated General Contractors Of East Tennessee ASSO 4232651111 101 West 21st Street Chattanooga TN 37408 Roger Tuder 4232651111 2013-09-10 1 Jerry Smith CPA P00104258 4237567771 2013-09-10 2012 2016-02-24 21:20:13Z Roger Tuder 101 West 21st Street Chattanooga TN 37408 665941 0 X WWW.AGCETN.ORG X 1973 TN To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area 11 11 5 0 193608 0 247967 240498 466040 404411 10643 12632 8400 8400 733050 665941 12000 32636 0 0 355138 332630 0 0 0 292297 237358 659435 602624 73615 63317 2278897 2378074 477524 492180 1801373 1885894 To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area 0 0 302828 403984 To promote and strenghen understanding and cooperation in the construction industry in the greater Chattanooga, TN area. 206980 193608 To provide information on future construction contracts to membership. 92816 78585 To promote job safety through continuing education and exhibits. 602624 0 0 1 1 0 0 0 0 0 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 5 1 1 1 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Roger D Tuder 4232651111 1010 W 21st Street Chattanooga TN 37408 Roger Tuder 40.00 X 111059 0 22500 Eddie Helton 2.00 X 0 0 0 John Straussberger 5.00 X 0 0 0 Arch Willingham 2.00 X 0 0 0 Jimmy Lail 2.00 X 0 0 0 Paul Baggett 1.00 X 0 0 0 Ryan Dillard 2.00 X 0 0 0 Nic Cornelison 1.00 X 0 0 0 Jason Medeiros 1.00 X 0 0 0 Greg Stoker 1.00 X 0 0 0 Jeff Page 1.00 X 0 0 0 Mark Stolpmann 1.00 X 0 0 0 111059 0 22500 1 0 0 0 0 240498 240498 Plan Room Usage 900099 109351 109351 Service Programs 900099 93615 47358 46257 Safety Program Revenue 900099 78585 78585 Member Activities 900099 56018 56018 Advertising Income 541860 38000 38000 28842 28842 404411 12632 12632 8400 0 8400 8400 8400 665941 219203 193608 12632 32636 32636 133559 133559 163265 163265 15777 15777 20029 20029 743 743 5700 5700 37784 37784 11217 11217 37776 37776 29993 29993 MEMBER ACTIVITIES 33904 33904 SERVICE PROGRAMS 22433 22433 EQUIPMENT RENTAL AND MA 19044 19044 PRINTING AND PUBLICATIO 17235 17235 21529 21529 602624 602624 0 0 981138 1273445 453211 205896 199234 230814 763039 295011 470797 468028 173967 199341 550 550 2278897 2378074 70644 70047 406880 422133 477524 492180 X 1625048 1698994 176325 186900 1801373 1885894 2278897 2378074 63317 21204 0 X X 0 1 X 1 0 3000 0 0 0 0 0 0 0 0 349849 Organizations Direct and Indirect Political Campaign Activities: Part I-A, Line 1: The organization provides monies for political candidates that will help the organization further their mission. 89424 89424 503810 164514 339296 163835 125664 38171 5970 4833 1137 468028 INVESTMENT-THE JUMPER GROUP 157075 C UNREALIZED GAIN/LOSS-MSDW AD TO MK 42266 C 199341 X 688810 21204 1665 22869 665941 0 665941 604289 1665 1665 602624 0 602624 Description of Uncertain Tax Positions Under FIN 48: Part X, Line 2: The Organization implemented the accounting guidance for uncertainty in income taxes using the provisions of FASB ASC Topic 740, Income Taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. Such tax positions initially and subsequently need to be measured as the largest amount of tax benefit that has a greater than 50% likelihood of being realized upon ultimate settlement with the tax authority assuming full knowledge of the position and relevant facts. The adoption of FASB ASC 740 did not have a material impact on the Organization's financial statements. 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, 2010 through June 30, 2013, the years that remain subject to examination by major tax jurisdictions as of June 30, 2013. Part XI, Line 2d - Other Adjustments: DISCOUNT ON NATIONAL DUES EXPENSE Part XII, Line 2d - Other Adjustments: DISCOUNT ON NATIONAL DUES EXPENSE For Part XII & XIII the "Other" reconciling items is national dues expense that was included as revenue on the financial statements; however, for tax purposes it is netted against dues and subscriptions. 1 Community Foundation of Greater Chattanooga 1270 Market Street Chattanooga TN 37402 32636 TO PROVIDE EDUCATION AND SCHOLARSHIPS FOR THE COMMUNITY FOUNDATION To provide education and scholarships for the Community Foundation. Form 990, Part VI, Section B, line 11 A copy of the 990 is given to each board member upon completion at the monthly board meeting for review. If the board does not feel any changes need to be made to the 990 then the executive assistant subsequently files the 990. Form 990, Part VI, Section B, line 12c The organization consistenly monitors and enforces the conflict of interest policy. Each employee or board member is able to go to 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 15 The executive committee determines the President's salary annually. In regards to other employees the President makes a recommendation to the executive committee for salary adjustment and the executive committee either approves or denies the request. Form 990, Part VI, Section C, line 18 The Organization makes its 990 and 990-T available for public inspection upon request. Form 990, Part VI, Section C, line 19 The Organization makes its governing documents, conflict of interest policy, and finacial statements available to the public upon request. Audit Oversight Committee Form 990, Part XI, Line 2C The oversight of the audit of the financial statements has not changed from the prior year.