Civic Intelligence

Associated General Contractors of Kansas Inc

990 • Fiscal year 2016 • EIN 48-0506117

Jan 01, 2016 to Dec 31, 2016 • Filed on Oct 11, 2017

PO Box 86Topeka, KS 66601

(785) 266-4015

Siviq Scores

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

Liabilities / Assets

68th percentile

0.23x

Higher debt load relative to assets than 68% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

64th percentile

0.16x

Higher debt load relative to revenue than 64% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Net Margin

13th percentile

-9.6%

Higher net margin than 13% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

90th percentile

$166,684

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 20.5% of source-year revenue.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2016

Asset Growth

16th percentile

-10%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

8.1%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Down

$566,370

Down $64,293 (-10%) from 2015

Net Assets

Down

$437,867

Down $82,818 (-16%) from 2015

Liabilities

Up

$128,503

Up $18,525 (+17%) from 2015

Revenue

Up

$811,686

Up $60,983 (+8.1%) from 2015

Expenses

Up

$889,931

Up $67,565 (+8.2%) from 2015

Net Income

Down

-$78,245

Down $6,582 (-9.2%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2010: $685,732Liabilities 2010: $51,387Net Assets 2010: $634,3452010Assets 2011: $814,403Liabilities 2011: $71,476Net Assets 2011: $742,9272011Assets 2012: $834,105Liabilities 2012: $92,336Net Assets 2012: $741,7692012Assets 2013: $792,587Liabilities 2013: $73,817Net Assets 2013: $718,7702013Assets 2014: $700,079Liabilities 2014: $108,298Net Assets 2014: $591,7812014Assets 2015: $630,663Liabilities 2015: $109,978Net Assets 2015: $520,6852015Assets 2016: $566,370Liabilities 2016: $128,503Net Assets 2016: $437,8672016Assets 2017: $491,664Liabilities 2017: $131,537Net Assets 2017: $360,1272017Assets 2018: $224,622Liabilities 2018: $156,849Net Assets 2018: $67,7732018Assets 2019: $231,874Liabilities 2019: $322,231Net Assets 2019: -$90,3572019Assets 2020: $264,263Liabilities 2020: $285,491Net Assets 2020: -$21,2282020Assets 2021: $148,359Liabilities 2021: $300,098Net Assets 2021: -$151,7392021Assets 2022: $1,206,810Liabilities 2022: $544,024Net Assets 2022: $662,7862022Assets 2024: $1,908,566Liabilities 2024: $1,411,963Net Assets 2024: $496,6032024

Highlighted filing

2016

Assets$566,370
Liabilities$128,503
Net Assets$437,867

Operations Trend

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

$4.0M$2.0M$0-$2.0MExpenses 2010: $612,4782010Expenses 2011: $589,5222011Expenses 2012: $666,3202012Expenses 2013: $697,6082013Revenue 2014: $759,573Expenses 2014: $812,244Net Income 2014: -$52,6712014Revenue 2015: $750,703Expenses 2015: $822,366Net Income 2015: -$71,6632015Revenue 2016: $811,686Expenses 2016: $889,931Net Income 2016: -$78,2452016Revenue 2017: $842,378Expenses 2017: $920,918Net Income 2017: -$78,5402017Revenue 2018: $715,911Expenses 2018: $1,003,015Net Income 2018: -$287,1042018Revenue 2019: $885,682Expenses 2019: $1,045,121Net Income 2019: -$159,4392019Revenue 2020: $773,058Expenses 2020: $706,865Net Income 2020: $66,1932020Revenue 2021: $807,898Expenses 2021: $938,271Net Income 2021: -$130,3732021Revenue 2022: $2,297,687Expenses 2022: $1,481,435Net Income 2022: $816,2522022Revenue 2024: $3,962,832Expenses 2024: $3,688,101Net Income 2024: $274,7312024

Highlighted filing

2016

Revenue$811,686
Expenses$889,931
Net Income-$78,245
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 11, 2017
Return Version
2016v3.0
Gross Receipts
$811,686
Mission and Program Overview

Mission

Improvement of the construction industry in Kansas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$356,233$362,636▲ $6,403
Land, Buildings, and Equipment, Net$97,671$114,505▲ $16,834
Accounts Receivable$55,353$59,002▲ $3,649
Cash and Non-Interest-Bearing Accounts$120,250$25,149▼ $95,101
Prepaid Expenses and Deferred Charges$1,156$5,078▲ $3,922
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 Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$630,663$566,370▼ $64,293
Other Assets Total-$0-
Liabilities
Deferred Revenue$62,120$64,425▲ $2,305
Accounts Payable and Accrued Expenses$16,183$39,377▲ $23,194
Other Liabilities$31,675$24,701▼ $6,974
Total Liabilities$109,978$128,503▲ $18,525
Net Assets / Fund Balance
Unrestricted Net Assets$520,685$437,867▼ $82,818
Total Net Assets Fund Balance$520,685$437,867▼ $82,818
Total Liabilities and Net Assets / Fund Balance$630,663$566,370▼ $64,293

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$28,722$201,934$230,656
Other Land Buildings$8,163$115,823$123,986
Equipment$37,337$13,458$50,795
Land$33,395-$33,395
Leasehold Improvements$6,888$14,977$21,865
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mike GibsonExecutive VPFT$143,278$23,406$166,684

Board Members and Trustees

NameTitle
Kurt GrierPresident
Jim RinnerVice President
Ashley ThillDirector
Ben HuttonDirector
Bennie CrosslandDirector
Bob BurnsDirector
Charles GrierDirector
Chris CallenDirector
Clifford PrayDirector
Fred WillichDirector
James Grier IiiDirector
Jeff GrierDirector
Joe SamiaDirector
John JohnstonDirector
Luke KunkelDirector
Mark HuttonDirector
Matt LeeDirector
Mike HaflingDirector
Mike SwiftDirector
Pat SchutterDirector
Raymond DondlingerDirector
Richard KerschenDirector
Ron FowlesDirector
Tim SinclairDirector
Todd KnightDirector
Tom SaffelDirector
Tracy GreenDirector
Scott Ludwick2nd Vice Pres.
Scott CaseboltTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$690,131
Investment Income
$11,483
Other Revenue
$110,072
Change in Net Assets
$-78,245

Audited Revenue Reconciliation

Revenue per Audited Statements
$811,686
Total Revenue per Audited Statements
$811,686
Total Revenue per Form 990
$811,686
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$479,270
Salaries, Compensation, and Employee Benefits$410,661
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$176,278--$176,278
Current Officers, Directors, Trustees, and Key Employees$166,684--$166,684
Conferences and Meetings$88,603--$88,603
Fees for Services Lobbying$56,115--$56,115
Travel$47,928--$47,928
Other Expenses$33,672--$33,672
Other Employee Benefits$28,890--$28,890
Payroll Taxes$22,839--$22,839
Pension Plan Contributions$15,970--$15,970
Depreciation Depletion$15,236--$15,236
All Other Expenses$13,674--$13,674
Advertising$11,061--$11,061
Total Functional Expenses$889,931$0$0$889,931

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$889,931
Total Expenses per Audited Statements$889,931
Total Expenses per Form 990$889,931
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$56,115
Total Nondeductible Lobbying and Political Cost$56,115
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
Accrued Expenses$24,262
Tax Payable$439
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 4: Description of Significant Changes to Organizational Documents

Article vii - officers and duties, section 4 - 2nd vice president: the second vice president shall be a subcontractor/specialty contractor member. The second vice president shall serve as the board liaison to the agcks subcontractor council and shall also serve as the board liaison to the subcontractor/specialty contractor membership. The second vice president's term of office shall be two (2) years and may not serve as president/vice president/treasurer position. The second vice president shall be nominated by the agcks subcontractor council and voted on by the agcks board of directors.

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

Members shall be general contractors who shall be duly elected to membership by the Board of Directors of the Association in the manner and under the conditions herein provided. Only those general contractors shall be entitled to membership who have been engaged in the general contracting business for at least two years prior to making application for membership. New firms or corporations shall be entitled to membership only in the event that at least one executive thereof shall have had at least two years experience in the general contracting business before becoming associated with the said new firm or corporation. A general contractor is hereby defined as any individual, firm or other legal entity who, under contract with another party, undertakes to execute construction work in its entirety at least partly with his or her or its own forces.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

The government of the Association and the management of its affairs shall be vested in a Board of Directors of not less than 13 individuals, who are members or duly authorized representatives of member firms. Directors shall be elected by voice vote or ballot by the members of the Association, for such terms as the By-Laws may prescribe at the annual meeting of members, which shall be held during January or February of each year. The officers of the Association shall be a president, a vice-president, and a treasurer, who shall be elected by and from the Board of Directors. The Executive Vice President of the Association shall be the Secretary of the Association. Each member shall be restricted to only 1 vote in the affairs of the Association.A firm, corporation or other legal entity shall be treated as a single member for the purpose of voting and shall appoint a representative to cast its vote, but only an executive officer or member of such firm, corporation or legal entity may be elected to office in the Association. Corporations whose charters do not provide for membership in other organizations shall appoint an individual who shall be a member of the Association.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

The Board of Directors shall make rules and regulations for the government of and for the promotion and advancement of the Association. It shall control the funds and other properties of the Association and direct all its expenditures and disbursements. The Board of Directors is hereby charged with the duty of carrying out the policies, order, rules and regulations of this Association which from time to time may be adopted by the general membership at any annual meeting.

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

The auditors review the form 990 with the officers and key employees.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

All employees and members are made aware of the Association's conflict of interest policy. Legal counsel attends meetings to make sure the policy is enforced.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The officers of the Association review each year the Executive Directors compensation and determine whether there will be additional compensation. The review includes past performance, current compensation of like positions and current Association budget.

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

The governing documents, conflicts of interest policy and financial statements are available to the public at the Association during operating hours.

Filing and Contact Details

Filer

Filer Name
Associated General Contractors
EIN
48-0506117
Phone
7852664015
Address
PO BOX 86, TOPEKA, KS 66601

Signing Officer

Name
Mike Gibson
Title
Secretary
Signed
2017-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Fowles
Formed
1941
Legal Domicile
Ks
Voting Board Members
24
Independent Board Members
24
Employees
4
Volunteers
24

Preparer

Firm
Mize Houser & Company Pa
Address
534 S KANSAS AVE 400, TOPEKA, KS 66603-3454
Preparer
James W Hilbert
Phone
7852330536
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The association's present accounting policy for the evaluation of uncertain tax positions is to review those positions on an annual basis. A liability would be recorded in the financial statements during the period which, based on all available evidence, management believes it is more likely than not that the tax position would not be sustained upon examination by taxing authorities and that a liability would be incurred by the association.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt132nd Vice Pres.
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt15Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Director
IRS990/Form990PartVIISectionAGrp/TitleTxt18Director
IRS990/Form990PartVIISectionAGrp/TitleTxt19Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt23Director
IRS990/Form990PartVIISectionAGrp/TitleTxt24Director
IRS990/Form990PartVIISectionAGrp/TitleTxt25Director
IRS990/Form990PartVIISectionAGrp/TitleTxt26Director
IRS990/Form990PartVIISectionAGrp/TitleTxt27Director
IRS990/Form990PartVIISectionAGrp/TitleTxt28Director
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.91$1.41$0.50$3.96$3.69$0.27
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.54$0.66$2.30$1.48$0.82
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.15$0.30$0.15$0.81$0.94$0.13
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.29$0.02$0.77$0.71$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.23$0.32$0.09$0.89$1.05$0.16
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.22$0.16$0.07$0.72$1.00$0.29
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.49$0.13$0.36$0.84$0.92$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.57$0.13$0.44$0.81$0.89$0.08
2015Detailed filing. Detailed filing data is available for this year.$0.63$0.11$0.52$0.75$0.82$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.11$0.59$0.76$0.81$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.07$0.72$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.09$0.74$0.67
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.07$0.74$0.59
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.05$0.63$0.61
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)6 • $500k-$1M nonprofits