NEBRASKA CHAPTER ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC: Form 990, tax year 2025
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- Organization
- NEBRASKA CHAPTER ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC (EIN 47-0095150)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-14
- IRS object ID
- 202601349349307980
- Schema version
- 2025v4.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-14T13:43:25-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 470625816 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LUTZ AND COMPANY PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 13616 CALIFORNIA ST STE 300 | AddressLine1Txt |
| City | OMAHA | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 681545336 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470095150 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEBRASKA CHAPTER ASSOCIATED GENERAL | BusinessNameLine1Txt |
| Business Name Line2 | CONTRACTORS OF AMERICA INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEBR | BusinessNameControlTxt |
| Phone | 4024354355 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 O STREET SUITE 110 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68510 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KATIE WILSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 4024354355 | PhoneNum |
| Signature | 2026-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DANIEL SWEENEY JD LLM | PreparerPersonNm |
| PTIN | P02009973 | PTIN |
| Phone | 4024968800 | PhoneNum |
| Preparation | 2026-05-14 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Change | Yes (X) | NameChangeInd |
| Principal Officer | KATIE WILSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7435 O STREET SUITE 110 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68510 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,231,394 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | AGCNE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1923 | FormationYr |
| Legal Domicile State | NE | LegalDomicileStateCd |
| Activity Or Mission | PROMOTION OF MEMBERS INTEREST | ActivityOrMissionDesc |
| Voting Members Governing Body | 18 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 18 | VotingMembersIndependentCnt |
| Total Employee | 3 | TotalEmployeeCnt |
| Total Volunteers | 71 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $867,407 | PYContributionsGrantsAmt |
| CY Contributions Grants | $861,063 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $249,505 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $319,351 | CYProgramServiceRevenueAmt |
| PY Investment Income | $48,368 | PYInvestmentIncomeAmt |
| CY Investment Income | $50,980 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,165,280 | PYTotalRevenueAmt |
| CY Total Revenue | $1,231,394 | 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 | $295,559 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $317,863 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $740,791 | PYOtherExpensesAmt |
| CY Other Expenses | $796,131 | CYOtherExpensesAmt |
| PY Total Expenses | $1,036,350 | PYTotalExpensesAmt |
| CY Total Expenses | $1,113,994 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $128,930 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $117,400 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,512,446 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,683,323 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $238,680 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $234,302 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,273,766 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,449,021 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO STUDY AND IMPROVE CONTRACTING METHODS AND CONDITIONS; TO COMBAT UNFAIR PRACTICES; TO ENCOURAGE EFFICIENCY AMONG CONTRACTORS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE SUPPORT AND SERVICE TO MEMBERS AND TO PROMOTE CONSTRUCTION THROUGHOUT THE STATE OF NEBRASKA. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | 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 |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | 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 With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 3 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 18 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 18 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KATIE WILSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4024354355 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 S 14TH STREET SUITE 125 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 685082701 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| BRIAN ENGEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRYAN FOX | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| COURTNEY JACOBSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CURT HARTTER | ||||||
| TREASURER | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JASON HENDERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JASON MUHLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JULIE BUDNICK | ||||||
| PRESIDENT-ELECT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JUSTIN GRUSING | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE NEWMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROB WEMHOFF | ||||||
| PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| ROCKY TORRES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SEAN VONTZ | ||||||
| 2ND PAST PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHANE WEGNER | ||||||
| 1ST PAST PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE PECK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TONY POTTHOFF | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TYLER CHICOINE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| TYSON VOGT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NICK GAEBEL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATIE WILSON | ||||||
| EXECUTIVE DIRECTOR | 40.00 | $135,980 | $0 | $3,800 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $135,980 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $3,800 | 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 | $578,575 | MembershipDuesAmt |
| All Other Contributions | $282,488 | AllOtherContributionsAmt |
| Total Contributions | $861,063 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| TRAINING AND SEMINARS | 900099 | $191,390 | $191,390 |
| MEMBER EVENTS | 900099 | $69,450 | $69,450 |
| OTHER NON-DUES REVENUE | 900099 | $29,781 | $29,781 |
| FUTURE LEADER COUNCIL | 900099 | $28,730 | $28,730 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $319,351 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,980 | TotalRevenueColumnAmt |
| Exclusion | $50,980 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,231,394 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $319,351 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $50,980 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $139,780 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $118,387 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40,170 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,526 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,475 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100,116 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,342 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,685 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,625 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,726 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $231,513 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,294 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,827 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| ADVOCACY | $121,301 |
| FUNDRAISING EXPENSES | $85,044 |
| CHARTER FEE | $55,775 |
| LEADERSHIP | $29,054 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,354 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,113,994 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,861 | BOYAmt |
| EOY | $567,987 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $505,256 | BOYAmt |
| EOY | $560,487 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,463 | BOYAmt |
| EOY | $24,295 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $987 | BOYAmt |
| EOY | $15,036 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $55,387 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,642 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,039 | BOYAmt |
| EOY | $15,745 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $334,977 | BOYAmt |
| EOY | $392,832 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $128,863 | BOYAmt |
| EOY | $106,941 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,512,446 | BOYAmt |
| EOY | $1,683,323 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,692 | BOYAmt |
| EOY | $63,753 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,400 | BOYAmt |
| EOY | $60,500 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $131,588 | BOYAmt |
| EOY | $110,049 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,680 | BOYAmt |
| EOY | $234,302 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,273,766 | BOYAmt |
| EOY | $1,449,021 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,273,766 | BOYAmt |
| EOY | $1,449,021 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,512,446 | BOYAmt |
| EOY | $1,683,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $117,400 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $57,855 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
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 | $724,013 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $100,116 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $100,116 | NonDeductibleLbbyngPltclTotAmt |
| Aggregate Reported Dues Ntc | $100,116 | AggregateReportedDuesNtcAmt |
Schedule D IRS990ScheduleD
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,975 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,288 | DepreciationAmt |
| Book Value | $2,687 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,412 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,021 | DepreciationAmt |
| Book Value | $6,391 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,000 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,333 | DepreciationAmt |
| Book Value | $6,667 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,745 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FIDELITY SPARTAN 500 INDEX FUND | Desc |
| Book Value | $392,832 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $392,832 | TotalBookValueSecuritiesAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE RIGHT-OF-USE ASSET | Desc |
| Book Value | $106,941 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $106,941 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $110,049 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $110,049 | 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 | THE CHAPTER IS EXEMPT FROM FEDERAL INCOME TAXES AS A NON-PROFIT CORPORATION. THE FINANCIAL STATEMENTS WILL NOT REFLECT A PROVISION FOR INCOME TAXES, EXCEPT FOR THE TAX ON UNRELATED BUSINESS INCOME. FOR THE YEARS ENDED DECEMBER 31, 2025 AND 2024, THE CHAPTER HAD NO TAX LIABILITY FOR UNRELATED BUSINESS INCOME. THE CHAPTER FOLLOWS THE PROVISIONS FOR FASB CODIFICATION TOPIC 740-10 RELATED TO UNCERTAIN INCOME TAX POSITIONS. MANAGEMENT BELIEVES THERE ARE NO UNCERTAIN INCOME TAX POSITIONS TAKEN WHICH WOULD REQUIRE THE CHAPTER TO REFLECT A LIABILITY FOR UNRECOGNIZED TAX BENEFITS ON THE ACCOMPANYING STATEMENTS OF FINANCIAL POSITION. THE CHAPTER IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY FEDERAL, STATE OR LOCAL AUTHORITIES FOR YEARS BEFORE DECEMBER 31, 2022. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE ORGANIZATION IS SUPPORTED BY MEMBERS OF THE ORGANIZATION. ONLY CONTRACTORS WHO WE ARE ACTIVELY ENGAGED IN THE CONTRACTING BUSINESS AND WHO HAVE ESTABLISHED A REPUTATION FOR SKILL, INTEGRITY AND RESPONSIBILITY SHALL BE ELIGBLE AS CONTRACTOR MEMBERS. APPLICATION FOR MEMBERSHIP SHALL BE MADE TO THE EXECUTIVE DIRECTOR IN THE FORM PRESCRIBED BY THE BOARD OF DIRECTORS. THE EXECUTIVE DIRECTOR SHALL SUBMIT TO THE BOARD OF DIRECTORS PERIODICALLY A LIST OF APPLICANTS FOR MEMBERSHIP. APPROVAL BY A MAJORITY OF THE MEMBERS OF THE BOARD OF DIRECTORS SHALL BE NECESSARY TO ELECT A CONTRACTOR TO MEMBERSHIP. HONORARY MEMBERSHIP IN THE ORGANIZATION MAY BE GIVEN TO ANY INDIVIDUAL WHOSE SERVICE TO THE CONSTRUCTION INDUSTRY AND ORGANIZATION IS DEEMED TO HAVE BEEN UNUSUALLY OUTSTANDING BY A UNANIMOUS VOTE OF THE BOARD OF DIRECTORS. ASSOCIATE MEMBERSHIP MAY BE GIVEN TO INDIVIDUALS, FIRMS OR CORPORATIONS WHO SUPPLY PRODUCTS, EQUIPMENT, PROFESSIONAL SERVICES, OR CONSTRUCTION RELATED SERVICES TO THE CONSTRUCTION INDUSTRY. PROVISIONAL MEMBERSHIP MAY BE GIVEN TO CONTRACTING FIRMS THAT LACK THE NECESSARY QUALIFICATIONS TO BE CONTRACT MEMBERS OF THE ORGANIZATION. RETIRED MEMBERSHIP SHALL BE OPEN TO INDIVIDUALS WHO HAVE RETIRED FROM THE INDUSTRY AFTER FIVE OR MORE YEAR'S ACTIVE MEMBERSHIP. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. THE BOARD OF DIRECTORS CONSISTS OF NOT LESS THAN TEN ELECTED DIRECTORS PLUS THE THREE MOST RECENT PAST PRESIDENTS OF THE ORGANIZATION AND THE ASSOCIATION'S NATIONAL DIRECTOR. THE TERMS OF THE OFFICE FOR DIRECTORS IS TWO YEARS OR UNTIL THEIR SUCCESSORS ARE ELECTED AND QUALIFIED. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE DECISIONS OF THE BOARD OF DIRECTORS ARE APPROVED BY THE MEMBERS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND SIGNS THE RETURN. |
| FORM 990, PART VI, SECTION C, LINE 19 | GOVERNING DOCUMENTS ARE AVAILABLE ON NEBRASKA CHAPTER ASSOCIATED GENERAL CONTRACTORS OF AMERICA, INC'S WEBSITE AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ORGANIZATION'S ANNUAL MEETING. ALL DOCUMENTS ARE ALSO AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 2C: | THE BOARD OF DIRECTORS REVIEW THE FINANCIAL STATMENTS AT THEIR ANNUAL MEETING. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETTER NEBRASKA ASSOCIATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 SOUTH 14TH STREET | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68508 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470836881 | EIN |
| Primary Activities | EDUCATION | PrimaryActivitiesTxt |
| Legal Domicile State | NE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AGC POLITICAL ACTION COMMITTEE | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 635 SOUTH 14TH STREET SUITE 125 | AddressLine1Txt |
| City | LINCOLN | CityNm |
| State Abbreviation | NE | StateAbbreviationCd |
| ZIP | 68508 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 470683599 | EIN |
| Primary Activities | LOBBYING | PrimaryActivitiesTxt |
| Legal Domicile State | NE | LegalDomicileStateCd |
| Entity Type | C | EntityTypeTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
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