Liabilities / Assets
38th percentile
Higher debt load relative to assets than 38% of similar nonprofits.
Nebraska Chapter Associated General Contractors of America Inc
990 • Fiscal year 2013 • EIN 47-0095150
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.04x
Liabilities / Revenue
44th percentile
Higher debt load relative to revenue than 44% of similar nonprofits.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
81st percentile
Faster asset growth than 81% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$782,205
Up $129,541 (+20%) from 2012
Net Assets
Up$750,609
Up $123,489 (+20%) from 2012
Liabilities
Up$31,596
Up $6,052 (+24%) from 2012
Revenue And Expenses
Revenue
$569,183
No earlier filing loaded for comparison.
Expenses
Up$488,420
Up $73,584 (+18%) from 2012
Net Income
$80,763
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Feb 13, 2014
- Return Version
- 2013v3.0
- Gross Receipts
- $570,128
Mission and Program Overview
Mission
To study and improve contracting methods and conditions; to combat unfair practices; to encourage efficiency among contractors.
Promotion of members interest
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $480,016 | $534,698 | ▲ $54,682 |
| Savings and Temporary Cash Investments | $61,806 | $138,025 | ▲ $76,219 |
| Cash and Non-Interest-Bearing Accounts | $64,185 | $56,819 | ▼ $7,366 |
| Accounts Receivable | $28,902 | $40,011 | ▲ $11,109 |
| Prepaid Expenses and Deferred Charges | $8,895 | $7,351 | ▼ $1,544 |
| Land, Buildings, and Equipment, Net | $8,860 | $5,301 | ▼ $3,559 |
| Total Assets | $652,664 | $782,205 | ▲ $129,541 |
| Liabilities | |||
| Deferred Revenue | $21,692 | $26,160 | ▲ $4,468 |
| Accounts Payable and Accrued Expenses | $3,852 | $5,436 | ▲ $1,584 |
| Total Liabilities | $25,544 | $31,596 | ▲ $6,052 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $609,612 | $732,517 | ▲ $122,905 |
| Temporarily Rstr Net Assets | $17,508 | $18,092 | ▲ $584 |
| Total Net Assets Fund Balance | $627,120 | $750,609 | ▲ $123,489 |
| Total Liabilities and Net Assets / Fund Balance | $652,664 | $782,205 | ▲ $129,541 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $5,301 | $75,488 | $80,789 |
| Leasehold Improvements | $0 | $3,493 | $3,493 |
| Other Securities | $167,449 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Curtis Smith | Former Executive Director | FT | $52,667 | $52,667 |
| Katie Wilson | Executive Director | FT | $42,900 | $42,900 |
Board Members and Trustees
| Name | Title |
|---|---|
| Steve Peck | President |
| Chris Hawkins | President Elect |
| Justin Grusing | Vice President |
| Brett Niebur | Director |
| Courtney Jacobsen | Director |
| Dallas Wegner | Director |
| David Olson | Director |
| Dick Ludwig | Director |
| Doug Williams | Director |
| Gregg Perrett | Director |
| Jim Van Kirk | Director |
| Joe Delgado | Director |
| Joe Engler | Director |
| Larry Paulsen | Director |
| Phil Werner | Director |
| Rex Behrens | Director |
| Scott Gerrard | Director |
| Steve Samuelson | Director |
| Tim Hensley | Director |
| Tyler Chicoine | Director |
| Jim King | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $457,871
- Program Service Revenue
- $0
- Investment Income
- $12,015
- Other Revenue
- $99,297
- All Other Contributions
- $100,700
- Change in Net Assets
- $80,763
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $281,651 |
| Salaries, Compensation, and Employee Benefits | $205,769 |
| Grants and Similar Amounts Paid | $1,000 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $124,080 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $95,567 |
| Other Salaries and Wages | - | - | - | $86,686 |
| Occupancy | - | - | - | $36,059 |
| Fees for Services Lobbying | - | - | - | $35,924 |
| Payroll Taxes | - | - | - | $12,768 |
| All Other Expenses | - | - | - | $12,683 |
| Pension Plan Contributions | - | - | - | $6,367 |
| Other Expenses | - | - | - | $5,439 |
| Office Expenses | - | - | - | $5,147 |
| Insurance | - | - | - | $5,019 |
| Other Employee Benefits | - | - | - | $4,381 |
| Fees for Services Accounting | - | - | - | $3,865 |
| Depreciation Depletion | - | - | - | $3,559 |
| Advertising | - | - | - | $2,686 |
| Fees for Services Legal | - | - | - | $2,022 |
| Travel | - | - | - | $1,222 |
| Grants to Domestic Orgs | - | - | - | $1,000 |
| Total Functional Expenses | $0 | $0 | $0 | $488,420 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $35,924 |
| Total Nondeductible Lobbying and Political Cost | $35,924 |
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
- No
Governance Explanations
Form 990, Part VI, Section A, Line 6
“The organization is supported by members of the organization. Only contractors who are actively engaged in the contracting business and who have established a reputation for skill, integrity and responsibility shall be eligible 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 11
“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.”
Filing and Contact Details
Filer
- EIN
- 47-0095150
- Phone
- 4024354355
Signing Officer
- Name
- Katie Wilson
- Title
- Executive Director
- Phone
- 4024354355
- Signed
- 2014-02-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Katie Wilson
- Formed
- 1923
- Legal Domicile
- Ne
- Voting Board Members
- 21
- Independent Board Members
- 21
- Employees
- 4
- Volunteers
- 21
Preparer
- Preparer
- Brian Runge
- Phone
- 4024799300
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 2C:
“The board of directors review the financial statements at their annual meeting.”
Financial Statement Notes
PART X, LINE 2:
“The chapter has adopted the provisions of fasb asc 740-10, "accounting for uncertain tax positions". The chapter continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings.”
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| IRS990/Desc | 0 | TO PROVIDE SUPPORT AND SERVICE TO MEMBERS AND TO PROMOTE CONSTRUCTION THROUGHOUT THE STATE OF NEBRASKA. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CHAPTER HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10, "ACCOUNTING FOR UNCERTAIN TAX POSITIONS". THE CHAPTER CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION IS SUPPORTED BY MEMBERS OF THE ORGANIZATION. ONLY CONTRACTORS WHO ARE ACTIVELY ENGAGED IN THE CONTRACTING BUSINESS AND WHO HAVE ESTABLISHED A REPUTATION FOR SKILL, INTEGRITY AND RESPONSIBILITY SHALL BE ELIGIBLE 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE DECISIONS OF THE BOARD OF DIRECTORS ARE APPROVED BY THE MEMBERS AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND SIGNS THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF DIRECTORS REVIEW THE FINANCIAL STATEMENTS AT THEIR ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $782,205
- Liabilities
- $31,596
- Net assets
- $750,609
- Revenue
- $569,183
- Expenses
- $488,420
- Net income
- $80,763
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