Civic Intelligence

Associated General Contractors

990 • Fiscal year 2017 • EIN 35-0906766

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

1828 N Meridian Street 121Indianapolis, IN 46202

(317) 981-7833

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

28th percentile

0.01x

Higher debt load relative to assets than 28% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

26th percentile

0.00x

Higher debt load relative to revenue than 26% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Net Margin

75th percentile

12%

Higher net margin than 75% of similar nonprofits.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2017

Assets

$319,518

No earlier filing loaded for comparison.

Net Assets

$317,585

No earlier filing loaded for comparison.

Liabilities

$1,933

No earlier filing loaded for comparison.

Revenue

$683,840

No earlier filing loaded for comparison.

Expenses

$600,239

No earlier filing loaded for comparison.

Net Income

$83,601

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2017: $319,518Liabilities 2017: $1,933Net Assets 2017: $317,5852017Assets 2018: $306,140Liabilities 2018: $6,542Net Assets 2018: $299,5982018Assets 2019: $332,707Liabilities 2019: $10,115Net Assets 2019: $322,5922019Assets 2020: $353,808Liabilities 2020: $7,917Net Assets 2020: $345,8912020Assets 2021: $249,358Liabilities 2021: $7,638Net Assets 2021: $241,7202021Assets 2022: $377,387Liabilities 2022: $11,315Net Assets 2022: $366,0722022Assets 2023: $350,307Liabilities 2023: $1,424Net Assets 2023: $348,8832023Assets 2024: $511,042Liabilities 2024: $7,892Net Assets 2024: $503,1502024

Highlighted filing

2017

Assets$319,518
Liabilities$1,933
Net Assets$317,585

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $683,840Expenses 2017: $600,239Net Income 2017: $83,6012017Revenue 2018: $739,661Expenses 2018: $757,648Net Income 2018: -$17,9872018Revenue 2019: $786,967Expenses 2019: $763,973Net Income 2019: $22,9942019Revenue 2020: $624,897Expenses 2020: $601,598Net Income 2020: $23,2992020Revenue 2021: $680,143Expenses 2021: $784,314Net Income 2021: -$104,1712021Revenue 2022: $944,676Expenses 2022: $820,324Net Income 2022: $124,3522022Revenue 2023: $1,060,779Expenses 2023: $1,077,968Net Income 2023: -$17,1892023Revenue 2024: $1,390,873Expenses 2024: $1,236,606Net Income 2024: $154,2672024

Highlighted filing

2017

Revenue$683,840
Expenses$600,239
Net Income$83,601
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.3
Gross Receipts
$683,840
Mission and Program Overview

Mission

To be the voice of construction and the recognized leader in providing education, training, resources, and advocacy for its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$218,567$218,272▼ $295
Cash and Non-Interest-Bearing Accounts$24,353$98,968▲ $74,615
Accounts Receivable$0$2,278▲ $2,278
Total Assets$242,920$319,518▲ $76,598
Liabilities
Accounts Payable and Accrued Expenses$8,936$1,933▼ $7,003
Total Liabilities$8,936$1,933▼ $7,003
Net Assets / Fund Balance
Unrestricted Net Assets$233,984$317,585▲ $83,601
Total Net Assets Fund Balance$233,984$317,585▲ $83,601
Total Liabilities and Net Assets / Fund Balance$242,920$319,518▲ $76,598
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bruce CarterPresident
Doug CurtsVice President
Chuck PeabodyBoard Member
Clayton ForceBoard Member
Greg FullerBoard Member
Jason RichmondBoard Member
Jeff HagermanBoard Member
Jim GribbinsBoard Member
John DettmanBoard Member
Larry WeigandBoard Member
Lee CarmichaelSecretary
James EulerTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
M2 Performance StrategiesAssociation Management And Consulting1828 N MERIDIAN ST 121, Indianapolis, IN 46202$224,004
Revenue and Support

Revenue Composition

Contributions and Grants
$619,083
Program Service Revenue
$64,751
Investment Income
$6
Other Revenue
$0
Change in Net Assets
$83,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$564,599
Salaries, Compensation, and Employee Benefits$35,640
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management---$179,755
Conferences and Meetings---$153,398
Fees for Services Legal---$35,489
Other Salaries and Wages---$32,150
Advertising---$22,813
Other Expenses---$22,184
Fees for Services Lobbying---$19,540
Travel---$18,975
Office Expenses---$17,320
Fees for Services Other---$14,916
Fees for Services Accounting---$13,175
Insurance---$3,674
Payroll Taxes---$3,490
Total Functional Expenses$0$0$0$600,239
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$19,540
Total Nondeductible Lobbying and Political Cost$19,540
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

M2 performance strategies is the association management firm for associated general contractors of indiana, inc. They provide services in the area of membership dues billing, membership communication, event planning and marketing consulting services.

Form 990, Part VI, Section A, Line 6

Associated general contractors of indiana (agc)is a membership organization. The board of directors is elected at the annual meeting each year by the membership.

Form 990, Part VI, Section A, Line 7A

Associated general contractors of indiana (agc)is a membership organization. The board of directors is elected at the annual meeting each year by the membership.

Form 990, Part VI, Section A, Line 7B

Associated general contractors of indiana (agc)is a membership organization. The board of directors is elected at the annual meeting each year by the membership.

Form 990, Part VI, Section A, Line 8B

The organization's committees do not have the authority to act on behalf of the governing body. All committee proposals, budgets, and timelines are approved by the full board of directors.

Form 990, Part VI, Section B, Line 11B

The 990 will initially be reviewed by the vice president of the organization and treasurer of the board of directors. It will then be presented to the full board of directors for review prior to filing.

Form 990, Part VI, Section C, Line 19

Made available upon verbal or written request to office.

Filing and Contact Details

Filer

Filer Name
Associated General Contractors
EIN
35-0906766
Phone
3179817833
Address
1828 N MERIDIAN STREET 121, INDIANAPOLIS, IN 46202

Signing Officer

Name
James Euler
Title
Treasurer
Phone
3179817833
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Euler
Formed
1968
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
1
Volunteers
12

Preparer

Firm
Ksm Business Services Inc
Address
PO BOX 40857, INDIANAPOLIS, IN 46240-0857
Preparer
Casse Tate
Phone
3175802000
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

No change in the process from the prior year.

Financial Statement Notes

PART X, LINE 2:

Agc and capci are exempt from federal income taxes under section 501(c)(6) of the internalrevenue code. Agc-pac is exempt from federal income taxes under section 527 of the internal revenue code. Therefore, no provision or liability for income taxes has been included in the consolidated financial statements. There was no unrelated business income for the years ended december 31, 2017 and 2016. In addition, agc and capci have been determined by the internal revenue service not to be private foundations within the meaning of section 509(a) of the internal revenue code. The association files u.s. Federal and state of indiana information tax returns. The association is no longer subject to u.s. Federal and state income tax examinations by tax authorities for years before 2014.

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IRS990ScheduleC/DuesAssessmentsAmt0219083
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt019540
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt019540
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/TaxableAmt0-2368
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0AGC AND CAPCI ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNALREVENUE CODE. AGC-PAC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 527 OF THE INTERNAL REVENUE CODE. THEREFORE, NO PROVISION OR LIABILITY FOR INCOME TAXES HAS BEEN INCLUDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2017 AND 2016. IN ADDITION, AGC AND CAPCI HAVE BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE PRIVATE FOUNDATIONS WITHIN THE MEANING OF SECTION 509(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION FILES U.S. FEDERAL AND STATE OF INDIANA INFORMATION TAX RETURNS. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL AND STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2014.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0M2 PERFORMANCE STRATEGIES IS THE ASSOCIATION MANAGEMENT FIRM FOR ASSOCIATED GENERAL CONTRACTORS OF INDIANA, INC. THEY PROVIDE SERVICES IN THE AREA OF MEMBERSHIP DUES BILLING, MEMBERSHIP COMMUNICATION, EVENT PLANNING AND MARKETING CONSULTING SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ASSOCIATED GENERAL CONTRACTORS OF INDIANA (AGC)IS A MEMBERSHIP ORGANIZATION. THE BOARD OF DIRECTORS IS ELECTED AT THE ANNUAL MEETING EACH YEAR BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ASSOCIATED GENERAL CONTRACTORS OF INDIANA (AGC)IS A MEMBERSHIP ORGANIZATION. THE BOARD OF DIRECTORS IS ELECTED AT THE ANNUAL MEETING EACH YEAR BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ASSOCIATED GENERAL CONTRACTORS OF INDIANA (AGC)IS A MEMBERSHIP ORGANIZATION. THE BOARD OF DIRECTORS IS ELECTED AT THE ANNUAL MEETING EACH YEAR BY THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S COMMITTEES DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ALL COMMITTEE PROPOSALS, BUDGETS, AND TIMELINES ARE APPROVED BY THE FULL BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 990 WILL INITIALLY BE REVIEWED BY THE VICE PRESIDENT OF THE ORGANIZATION AND TREASURER OF THE BOARD OF DIRECTORS. IT WILL THEN BE PRESENTED TO THE FULL BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MADE AVAILABLE UPON VERBAL OR WRITTEN REQUEST TO OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0AGC OF INDIANA INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CONTRUCTION ADVANCEMENT PROGRAM OF CENTRAL INDIANA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0311212701
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0TRADE ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01828 N MERIDIAN STREET 121
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0400000
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CONSTRUCTION ADVANCEMENT PROGRAM OF CENTRAL INDIANA
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0C
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0242920
IRS990/TotalAssetsEOYAmt0319518
IRS990/TotalAssetsGrp/BOYAmt0242920
IRS990/TotalAssetsGrp/EOYAmt0319518
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0619083
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/TotalAmt0600239
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08936
IRS990/TotalLiabilitiesEOYAmt01933
IRS990/TotalLiabilitiesGrp/BOYAmt08936
IRS990/TotalLiabilitiesGrp/EOYAmt01933
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0233984
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0317585
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt064751
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt06
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt064751
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0683840
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt012
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0242920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0319518
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt018975
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0233984
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0317585
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01828 N MERIDIAN STREET 121
IRS990/USAddress/CityNm0INDIANAPOLIS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046202
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WebsiteAddressTxt0WWW.AGCINDIANA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES EULER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03179817833
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ASSOCIATED GENERAL CONTRACTORS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0OF INDIANA INC
ReturnHeader/Filer/BusinessNameControlTxt0ASSO
ReturnHeader/Filer/EIN0350906766
ReturnHeader/Filer/PhoneNum03179817833
ReturnHeader/Filer/USAddress/AddressLine1Txt01828 N MERIDIAN STREET 121
ReturnHeader/Filer/USAddress/CityNm0INDIANAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046202
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0AE97FA5FFD574BDFBA8899C0E6AF8CD655A1EA55

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