Civic Intelligence

Associated General Contractors of Missouri

EIN 44-0155790 • 501(c)6

Profile

To promote skill, responsibility, and integrity within the missouri construction industry. To promote and support public safety to construction workers and the public. To promote the advancement of the construction industry of the state of missouri.to promote and advance new methods of and specifications for construction. To establish a good working relationship between the owner, contractor, and employees. To represent the heavy, highway and municipal utility construction interests within its jurisdiction as chartered by the associated general contractors of america.

1221 Jefferson Street65109

www.agcmo.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.73x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

96th percentile

0.90x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2013

Net Margin

13th percentile

-14%

Higher net margin than 13% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

87th percentile

$108,762

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

501(c)6 • $500k-$1M nonprofits • Source year 2013

Asset Growth

40th percentile

0.2%

Faster asset growth than 40% of similar nonprofits.

501(c)6 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Up

$733,032

Up $1,756 (+0.2%) from 2012

Liabilities

Up

$537,556

Up $78,166 (+17%) from 2012

Net Assets

Down

$195,476

Down $76,410 (-28%) from 2012

Revenue

$596,413

No earlier filing loaded for comparison.

Expenses

Up

$679,565

Up $10,882 (+1.6%) from 2012

Net Income

-$83,152

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2010: $824,363Liabilities 2010: $401,005Net Assets 2010: $423,3582010Assets 2011: $821,791Liabilities 2011: $417,393Net Assets 2011: $404,3982011Assets 2012: $731,276Liabilities 2012: $459,390Net Assets 2012: $271,8862012Assets 2013: $733,032Liabilities 2013: $537,556Net Assets 2013: $195,4762013

Highlighted filing

2013

Assets$733,032
Liabilities$537,556
Net Assets$195,476

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $758,6722010Expenses 2011: $685,2072011Expenses 2012: $668,6832012Revenue 2013: $596,413Expenses 2013: $679,565Net Income 2013: -$83,1522013

Highlighted filing

2013

Revenue$596,413
Expenses$679,565
Net Income-$83,152

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 8, 2014
Return Version
2013v3.1
Gross Receipts
$624,019
Mission and Program Overview

Mission

To promote skill, responsibility, and integrity within the missouri construction industry. To promote and support public safety to construction workers and the public. To promote the advancement of the construction industry of the state of missouri.to promote and advance new methods of and specifications for construction. To establish a good working relationship between the owner, contractor, and employees. To represent the heavy, highway and municipal utility construction interests within its jurisdiction as chartered by the associated general contractors of america.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$538,893$510,552▼ $28,341
Accounts Receivable$160,094$172,149▲ $12,055
Cash and Non-Interest-Bearing Accounts$13,849$37,710▲ $23,861
Prepaid Expenses and Deferred Charges$13,592$9,681▼ $3,911
Investments Other Securities$4,848$2,940▼ $1,908
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$731,276$733,032▲ $1,756
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$234,805$323,077▲ $88,272
Accounts Payable and Accrued Expenses$82,682$84,855▲ $2,173
Other Liabilities$96,278$82,904▼ $13,374
Deferred Revenue$45,625$46,720▲ $1,095
Total Liabilities$459,390$537,556▲ $78,166
Net Assets / Fund Balance
Unrestricted Net Assets$271,886$195,476▼ $76,410
Total Net Assets Fund Balance$271,886$195,476▼ $76,410
Total Liabilities and Net Assets / Fund Balance$731,276$733,032▲ $1,756

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$356,849$324,708$681,557
Land$134,213-$134,213
Equipment$9,314$48,024$57,338
Other Land Buildings$7,744$29,361$37,105
Leasehold Improvements$2,432$1,987$4,419
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jack AtterberryPresidentFT$96,838$11,924$108,762
Douglas SmithPresidentPT$93,799$12,479$106,278

Board Members and Trustees

NameTitle
David GuillaumeChairman
Mark GamesPast Chairman
Pat SchaefferPast Chairman
Kyle PhillipsVice Chairman
Bill GardnerDirector
Bryan WilkersonDirector
Chip JonesDirector
Ed TwehousDirector
Erik ThompsonDirector
Mike AxDirector
Sean ThouvenotDirector
Tom HeldDirector
Jim Zerkel JrTreasurer
Jaimie LochYoung Exec Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$399,188
Program Service Revenue
$179,724
Investment Income
$0
Other Revenue
$17,501
Change in Net Assets
$-83,152

Audited Revenue Reconciliation

Revenue per Audited Statements
$596,413
Revenue Not Reported on Form 990
$45,504
Total Revenue per Audited Statements
$641,917
Total Revenue per Form 990
$596,413
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$346,949
Other Expenses$326,616
Grants and Similar Amounts Paid$6,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$161,514
Conferences and Meetings---$130,145
Current Officers, Directors, Trustees, and Key Employees---$128,073
Payments to Affiliates---$45,000
Office Expenses---$43,459
Other Employee Benefits---$33,584
Depreciation Depletion---$31,725
Occupancy---$26,952
Payroll Taxes---$18,662
Travel---$18,590
Fees for Services Lobbying---$15,425
Fees for Services Accounting---$8,055
Fees for Services Management---$6,350
Grants to Domestic Individuals---$6,000
Pension Plan Contributions---$5,116
Fees for Services Legal---$869
Other Expenses---$46
Total Functional Expenses$0$0$0$679,565

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$725,069
Expenses per Audited Statements$679,565
Total Expenses per Form 990$679,565
Expenses Not Reported on Form 990$45,504
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
Lobbying 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$40,588
Total Nondeductible Lobbying and Political Cost$40,588
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Agc of America$82,904
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Organization has members. AGC has three categories of membership as defined in the Association Bylaws: Regular Contractor, Associate Contractor and Affiliate Membership. Regular Contractor and Associate Contractor Members are heavy, highway, bridge, municipal utility, and federal contractors performing public and private work throughout Missouri. Affiliate Members supply these Contractors with goods and services, including but not limited to steel, concrete, cement, asphalt, surety bonds, insurance, accounting services, computer services, construction equipment, construction supplies, traffic control equipment, quarry, lime, etc.

Form 990, Part VI, Line 11B: Form 990 Review Process

A draft of the 990 is provided to all board members for review prior to its submission to the irs.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The organization makes these documents available to the public upon written request

Filing and Contact Details

Filer

EIN
44-0155790
Phone
5736363188

Signing Officer

Name
Jack Atterberry
Title
President
Signed
2014-08-08
Discuss with paid preparer
Yes

Organization Details

Formed
1941
Legal Domicile
Mo
Voting Board Members
14
Independent Board Members
14
Employees
5

Preparer

Preparer
Lynn J Graves CPA
Phone
5738937700
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The Association is exempt from Federal income taxes under Section 501(c)(6) of the Internal Revenue Code and applicable state law. News is a for-profit corporation subject to Federal and State income taxes. 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 and News 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. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT) and taxability of income and deductibility of expenses for News. The Association files form 990 in the U.S. Federal jurisdiction and News files form 1120. The entities are generally no longer subject to examination by the Internal Revenue Service three years after the forms are timely-filed.

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Rental expenses $27651 mciaf contributions expense $17853

Part XII, Line 2D: Other expenses and losses per audited F/S

Rental expenses $27651 mciaf contributions expense $17853

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IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt06000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
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IRS990/InterestGrp/TotalAmt00
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IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02940
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IRS990/InvestTaxExemptBondsInd0false
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IRS990/LegalDomicileStateCd0MO
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IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt0399188
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROMOTE SKILL, RESPONSIBILITY, AND INTEGRITY WITHIN THE MISSOURI CONSTRUCTION INDUSTRY. TO PROMOTE AND SUPPORT PUBLIC SAFETY TO CONSTRUCTION WORKERS AND THE PUBLIC. TO PROMOTE THE ADVANCEMENT OF THE CONSTRUCTION INDUSTRY OF THE STATE OF MISSOURI.TO PROMOTE AND ADVANCE NEW METHODS OF AND SPECIFICATIONS FOR CONSTRUCTION. TO ESTABLISH A GOOD WORKING RELATIONSHIP BETWEEN THE OWNER, CONTRACTOR, AND EMPLOYEES. TO REPRESENT THE HEAVY, HIGHWAY AND MUNICIPAL UTILITY CONSTRUCTION INTERESTS WITHIN ITS JURISDICTION AS CHARTERED BY THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0323077
IRS990/NetAssetsOrFundBalancesBOYAmt0271886
IRS990/NetAssetsOrFundBalancesEOYAmt0195476
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-906
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0-906
IRS990/NetUnrlzdGainsLossesInvstAmt06742
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt026952
IRS990/OfficeExpensesGrp/TotalAmt043459
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033584
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt046
IRS990/OtherLiabilitiesGrp/BOYAmt096278
IRS990/OtherLiabilitiesGrp/EOYAmt082904
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0DIRECTORY LISTINGS
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0169
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03049
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1169
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt03049
IRS990/OtherRevenueTotalAmt03218
IRS990/OtherSalariesAndWagesGrp/TotalAmt0161514
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt045000
IRS990/PayrollTaxesGrp/TotalAmt018662
IRS990/PensionPlanContributionsGrp/TotalAmt05116
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013592
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09681
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1541610
IRS990/ProgramServiceRevenueGrp/Desc0CONVENTION/SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1MANAGEMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc2YOUNG EXEC CLUB EVENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0143324
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0143324
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212400
IRS990/ProgSrvcAccomActy2Grp/Desc0SEMINARS & MEETINGS RELATING TO CURRENT CONSTRUCTION ISSUES OF INTEREST. EXAMPLE TOPIC: CONTRACT LETTING PROCEDURES DESIGNED TO EDUCATE MEMBERS ON SUCCESSFUL BIDDING TACTICS.
IRS990/ProgSrvcAccomActy3Grp/Desc0INFRASTRUCTURE EDUCATION AND ACTIVITIES TO CONVINCE OTHERS OF THE NEED TO MAINTAIN ADEQUATE FUNDING FOR REPAIR & UPGRADING ROADS, BRIDGES, CLEAN WATER AND SEWAGE TREATMENT.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0380852
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0291141
IRS990/PYOtherRevenueAmt014471
IRS990/PYProgramServiceRevenueAmt0139508
IRS990/PYRevenuesLessExpensesAmt0-133852
IRS990/PYSalariesCompEmpBnftPaidAmt0377542
IRS990/PYTotalExpensesAmt0668683
IRS990/PYTotalRevenueAmt0534831
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-83152
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-906
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt015189
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt015189
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleC/AggregateReportedDuesNtcAmt025548
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/CarriedOverAmt015040
IRS990ScheduleC/DuesAssessmentsAmt0399188
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt040588
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IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0356849
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IRS990ScheduleD/EquipmentGrp/BookValueAmt09314
IRS990ScheduleD/EquipmentGrp/DepreciationAmt048024
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt057338
IRS990ScheduleD/ExpensesNotReportedAmt045504
IRS990ScheduleD/ExpensesSubtotalAmt0679565
IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0134213
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt02432
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IRS990ScheduleD/OtherExpensesIncludedAmt045504
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07744
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt029361
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt082904
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO AGC OF AMERICA
IRS990ScheduleD/OtherRevenueAmt045504
IRS990ScheduleD/RevenueNotReportedAmt045504
IRS990ScheduleD/RevenueSubtotalAmt0596413
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association is exempt from Federal income taxes under Section 501(c)(6) of the Internal Revenue Code and applicable state law. News is a for-profit corporation subject to Federal and State income taxes. 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 and News 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. Examples of tax positions include the tax-exempt status of the Association and various positions related to the potential sources of unrelated business taxable income (UBIT) and taxability of income and deductibility of expenses for News. The Association files form 990 in the U.S. Federal jurisdiction and News files form 1120. The entities are generally no longer subject to examination by the Internal Revenue Service three years after the forms are timely-filed.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSES $27651 MCIAF CONTRIBUTIONS EXPENSE $17853
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES $27651 MCIAF CONTRIBUTIONS EXPENSE $17853
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0510552
IRS990ScheduleD/TotalExpensesPerForm990Amt0679565
IRS990ScheduleD/TotalLiabilityAmt082904

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