Civic Intelligence

Associated General Contractors of East Tennessee

990 • Fiscal year 2018 • EIN 62-0994727

Jul 01, 2017 to Jun 30, 2018 • Filed on Jan 15, 2019

101 West 21st StreetChattanooga, TN 37408

(423) 265-1111

Siviq Scores

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

Liabilities / Assets

51st percentile

0.18x

Higher debt load relative to assets than 51% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

0.54x

Higher debt load relative to revenue than 85% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Net Margin

33rd percentile

-0.0%

Higher net margin than 33% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

2018 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2018

Asset Growth

32nd percentile

-2.6%

Faster asset growth than 32% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

23rd percentile

-4.6%

Faster revenue growth than 23% of similar nonprofits.

2018 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$2,368,216

Down $62,120 (-2.6%) from 2017

Net Assets

Up

$1,953,600

Up $20,144 (+1.0%) from 2017

Liabilities

Down

$414,616

Down $82,264 (-17%) from 2017

Revenue

Down

$774,677

Down $37,314 (-4.6%) from 2017

Expenses

Down

$774,688

Down $52,009 (-6.3%) from 2017

Net Income

Up

-$11

Up $14,695 (+100%) from 2017

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2012: $2,278,897Liabilities 2012: $477,524Net Assets 2012: $1,801,3732012Assets 2013: $2,378,074Liabilities 2013: $492,180Net Assets 2013: $1,885,8942013Assets 2014: $2,397,729Liabilities 2014: $496,643Net Assets 2014: $1,901,0862014Assets 2015: $2,415,808Liabilities 2015: $490,266Net Assets 2015: $1,925,5422015Assets 2016: $2,443,771Liabilities 2016: $515,143Net Assets 2016: $1,928,6282016Assets 2017: $2,430,336Liabilities 2017: $496,880Net Assets 2017: $1,933,4562017Assets 2018: $2,368,216Liabilities 2018: $414,616Net Assets 2018: $1,953,6002018Assets 2019: $3,099,336Liabilities 2019: $489,846Net Assets 2019: $2,609,4902019Assets 2020: $3,102,453Liabilities 2020: $433,065Net Assets 2020: $2,669,3882020Assets 2021: $3,305,179Liabilities 2021: $467,299Net Assets 2021: $2,837,8802021Assets 2022: $3,723,637Liabilities 2022: $526,661Net Assets 2022: $3,196,9762022Assets 2023: $3,844,617Liabilities 2023: $898,058Net Assets 2023: $2,946,5592023Assets 2024: $3,685,468Liabilities 2024: $718,143Net Assets 2024: $2,967,3252024Assets 2025: $3,722,180Liabilities 2025: $783,776Net Assets 2025: $2,938,4042025

Highlighted filing

2018

Assets$2,368,216
Liabilities$414,616
Net Assets$1,953,600

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2012: $659,4352012Expenses 2013: $602,6242013Revenue 2014: $649,743Expenses 2014: $664,479Net Income 2014: -$14,7362014Revenue 2015: $716,688Expenses 2015: $692,298Net Income 2015: $24,3902015Revenue 2016: $776,551Expenses 2016: $791,467Net Income 2016: -$14,9162016Revenue 2017: $811,991Expenses 2017: $826,697Net Income 2017: -$14,7062017Revenue 2018: $774,677Expenses 2018: $774,688Net Income 2018: -$112018Revenue 2019: $1,357,617Expenses 2019: $774,609Net Income 2019: $583,0082019Revenue 2020: $598,085Expenses 2020: $580,828Net Income 2020: $17,2572020Revenue 2021: $592,067Expenses 2021: $564,547Net Income 2021: $27,5202021Revenue 2022: $1,313,763Expenses 2022: $797,157Net Income 2022: $516,6062022Revenue 2023: $749,711Expenses 2023: $1,017,310Net Income 2023: -$267,5992023Revenue 2024: $862,186Expenses 2024: $970,337Net Income 2024: -$108,1512024Revenue 2025: $1,028,286Expenses 2025: $1,046,655Net Income 2025: -$18,3692025

Highlighted filing

2018

Revenue$774,677
Expenses$774,688
Net Income-$11
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Jan 15, 2019
Return Version
2017v2.3
Gross Receipts
$774,677
Mission and Program Overview

Mission

To promote and strengthen understanding & cooperating in the construction industry in the Chattanooga, TN area

To promote and strengthen understanding & cooperation in the construction industry in the chattanooga, tn area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,232,256$1,127,340▼ $104,916
Investments Other Securities$553,478$579,554▲ $26,076
Land, Buildings, and Equipment, Net$467,687$438,833▼ $28,854
Accounts Receivable$176,365$220,989▲ $44,624
Total Assets$2,430,336$2,368,216▼ $62,120
Other Assets Total$550$1,500▲ $950
Liabilities
Deferred Revenue$401,156$324,001▼ $77,155
Accounts Payable and Accrued Expenses$95,724$90,615▼ $5,109
Total Liabilities$496,880$414,616▼ $82,264
Net Assets / Fund Balance
Unrestricted Net Assets$1,933,456$1,953,600▲ $20,144
Total Net Assets Fund Balance$1,933,456$1,953,600▲ $20,144
Total Liabilities and Net Assets / Fund Balance$2,430,336$2,368,216▼ $62,120

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$278,531$230,849$509,380
Equipment$70,878$150,650$221,528
Land$89,424-$89,424
Other Land Buildings$0$4,661$4,661
Other Securities$145,758--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jimmy LailChairman
Arch WillinghamImmediate Past Chairman
Nic CornelisonVice Chairman
Randy WilsonAffiliate Director
Jim BivensAssociate Director
William TuttonAssociate Director
Jamie ThomasGeneral Contractor Director
Jerod GilleyGeneral Contractor Director
Todd MayseGeneral Contractor Director
Ty EdwardsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$270,786
Program Service Revenue
$474,966
Investment Income
$20,525
Other Revenue
$8,400
Change in Net Assets
$-11

Audited Revenue Reconciliation

Revenue per Audited Statements
$774,677
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$20,155
Total Revenue per Audited Statements
$794,832
Total Revenue per Form 990
$774,677
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$358,202
Salaries, Compensation, and Employee Benefits$358,019
Grants and Similar Amounts Paid$58,467
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$293,757--$293,757
Grants to Domestic Orgs$58,467--$58,467
All Other Expenses$53,590--$53,590
Depreciation Depletion$39,876--$39,876
Pension Plan Contributions$32,000--$32,000
Other Expenses$25,723--$25,723
Payroll Taxes$22,935--$22,935
Fees for Services Accounting$21,201--$21,201
Office Expenses$11,732--$11,732
Travel$9,608--$9,608
Insurance$9,344--$9,344
Other Employee Benefits$9,327--$9,327
Fees for Service Investment Mgmnt Fees$6,534--$6,534
Conferences and Meetings$6,217--$6,217
Fees for Services Legal$4,194--$4,194
Total Functional Expenses$774,688$0$0$774,688

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$774,688
Total Expenses per Audited Statements$774,688
Total Expenses per Form 990$774,688
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Community Foundation of Greater ChattanoogaChattanooga, TN-To Provide Education and Scholarships for the Community Foundation.$58,467
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
Yes
In-house lobbying only
No
Subject to proxy tax
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

A copy of the 990 is given to each board member upon completion at the monthly board meeting for review. If the board does not feel any changes need to be made to the 990 then the executive assistant subsequently files the 990.

Form 990, Part VI, Section B, Line 12C

The organization consistently monitors and enforces the conflict of interest policy. Each employee or board member is able to go to the president if they feel an issue arises that would cause a conflict of interest. The president subsequently deals with each issue on a case by case basis.

Form 990, Part VI, Section B, Line 15

The executive committee determines the president's salary annually. In regards to other employees, the president makes a recommendation to the executive committee for salary adjustments and the executive committee either approves or denies the request.

Form 990, Part VI, Section C, Line 18

The organization makes its 990 and 990-t available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Associated General Contractors
EIN
62-0994727
Phone
4232651111
Address
101 WEST 21ST STREET, CHATTANOOGA, TN 37408

Signing Officer

Name
Leslie Gower
Title
President
Phone
4232651111
Signed
2019-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leslie Gower
Formed
1973
Legal Domicile
Tn
Voting Board Members
10
Independent Board Members
10
Employees
5
Volunteers
0

Preparer

Firm
Lbmc Pc
Address
605 CHESTNUT STREET SUITE 1100, CHATTANOOGA, TN 37450
Preparer
Charles W Tomlin
Phone
4237566585
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization has unrelated business income from plan room dues, advertising, and other activities which are subject to federal income taxes and reported on federal form 990. However, there was no unrelated business taxable income for 2018 or 2017, and no tax liability at june 30, 2018 and 2017. The organization has net operating loss carryforwards of approximately $70,000 to offset future unrelated business income. As of june 30, 2018 and 2017, the organization has accrued no interest and no penalties related to uncertain tax positions. It is the organization's policy to recognize interest and/or penalties related to income tax matters in income tax expense. Under generally accepted accounting principles, a tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit is recorded. The organization has no material uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The organization files a u.s. Federal information tax return. The organization is currently open to audit under the statute of limitations by the internal revenue service for the years ended june 30, 2015 through 2018.

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IRS990/OtherExpensesGrp/TotalAmt071356
IRS990/OtherExpensesGrp/TotalAmt171000
IRS990/OtherExpensesGrp/TotalAmt227827
IRS990/OtherExpensesGrp/TotalAmt325723
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0293757
IRS990/OtherSalariesAndWagesGrp/TotalAmt0293757
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt022935
IRS990/PayrollTaxesGrp/TotalAmt022935
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt032000
IRS990/PensionPlanContributionsGrp/TotalAmt032000
IRS990/PoliticalCampaignActyInd01
IRS990/PrincipalOfficerNm0LESLIE GOWER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4541860
IRS990/ProgramServiceRevenueGrp/Desc0SERVICE PROGRAMS
IRS990/ProgramServiceRevenueGrp/Desc1PLAN ROOM USAGE
IRS990/ProgramServiceRevenueGrp/Desc2SAFETY PROGRAM REVENUE
IRS990/ProgramServiceRevenueGrp/Desc3MEMBER ACTIVITIES
IRS990/ProgramServiceRevenueGrp/Desc4ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt087954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt189607
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt249496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0147668
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1107342
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt289607
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt349496
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt434425
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt059714
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt1107342
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt234425
IRS990/ProgSrvcAccomActy2Grp/Desc0TO PROVIDE INFORMATION ON FUTURE CONSTRUCTION CONTRACTS TO MEMBERSHIP.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0212376
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0201481
IRS990/ProgSrvcAccomActy3Grp/Desc0TO PROMOTE JOB SAFETY THROUGH CONTINUING EDUCATION AND EXHIBITS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0129467
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt089607
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0299741
IRS990/PYGrantsAndSimilarPaidAmt030000
IRS990/PYInvestmentIncomeAmt061298
IRS990/PYOtherExpensesAmt0361333
IRS990/PYOtherRevenueAmt08400
IRS990/PYProgramServiceRevenueAmt0442552
IRS990/PYRevenuesLessExpensesAmt0-14706
IRS990/PYSalariesCompEmpBnftPaidAmt0435364
IRS990/PYTotalExpensesAmt0826697
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0811991
IRS990/ReconcilationRevenueExpnssAmt0-11
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08400
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0483590
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/DuesAssessmentsAmt0378127
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDES MONIES FOR POLITICAL CANDIDATES THAT WILL HELP THE ORGANIZATION FURTHER THEIR MISSION.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
IRS990ScheduleD/BuildingsGrp/BookValueAmt0278531
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0230849
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0509380
IRS990ScheduleD/EquipmentGrp/BookValueAmt070878
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0150650
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0221528
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0774688
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt089424
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt089424
IRS990ScheduleD/NetUnrealizedGainsInvstAmt020155
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04661
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04661
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0433796
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1145758
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT - THE JUMPER GROUP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1UNREALIZED GAIN/LOSS - JG
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt020155
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0774677
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS UNRELATED BUSINESS INCOME FROM PLAN ROOM DUES, ADVERTISING, AND OTHER ACTIVITIES WHICH ARE SUBJECT TO FEDERAL INCOME TAXES AND REPORTED ON FEDERAL FORM 990. HOWEVER, THERE WAS NO UNRELATED BUSINESS TAXABLE INCOME FOR 2018 OR 2017, AND NO TAX LIABILITY AT JUNE 30, 2018 AND 2017. THE ORGANIZATION HAS NET OPERATING LOSS CARRYFORWARDS OF APPROXIMATELY $70,000 TO OFFSET FUTURE UNRELATED BUSINESS INCOME. AS OF JUNE 30, 2018 AND 2017, THE ORGANIZATION HAS ACCRUED NO INTEREST AND NO PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. IT IS THE ORGANIZATION'S POLICY TO RECOGNIZE INTEREST AND/OR PENALTIES RELATED TO INCOME TAX MATTERS IN INCOME TAX EXPENSE. UNDER GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, A TAX POSITION IS RECOGNIZED AS A BENEFIT ONLY IF IT IS "MORE LIKELY THAN NOT" THAT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE "MORE LIKELY THAN NOT" TEST, NO TAX BENEFIT IS RECORDED. THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FILES A U.S. FEDERAL INFORMATION TAX RETURN. THE ORGANIZATION IS CURRENTLY OPEN TO AUDIT UNDER THE STATUTE OF LIMITATIONS BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED JUNE 30, 2015 THROUGH 2018.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0438833
IRS990ScheduleD/TotalBookValueSecuritiesAmt0579554
IRS990ScheduleD/TotalExpensesPerForm990Amt0774688
IRS990ScheduleD/TotalRevenuePerForm990Amt0774677
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0794832
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0774688
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt058467
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO PROVIDE EDUCATION AND SCHOLARSHIPS FOR THE COMMUNITY FOUNDATION.
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0COMMUNITY FOUNDATION OF GREATER CHATTANOOGA
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01270 MARKET STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHATTANOOGA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0TN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd037402
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE 990 IS GIVEN TO EACH BOARD MEMBER UPON COMPLETION AT THE MONTHLY BOARD MEETING FOR REVIEW. IF THE BOARD DOES NOT FEEL ANY CHANGES NEED TO BE MADE TO THE 990 THEN THE EXECUTIVE ASSISTANT SUBSEQUENTLY FILES THE 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES THE CONFLICT OF INTEREST POLICY. EACH EMPLOYEE OR BOARD MEMBER IS ABLE TO GO TO THE PRESIDENT IF THEY FEEL AN ISSUE ARISES THAT WOULD CAUSE A CONFLICT OF INTEREST. THE PRESIDENT SUBSEQUENTLY DEALS WITH EACH ISSUE ON A CASE BY CASE BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE COMMITTEE DETERMINES THE PRESIDENT'S SALARY ANNUALLY. IN REGARDS TO OTHER EMPLOYEES, THE PRESIDENT MAKES A RECOMMENDATION TO THE EXECUTIVE COMMITTEE FOR SALARY ADJUSTMENTS AND THE EXECUTIVE COMMITTEE EITHER APPROVES OR DENIES THE REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS 990 AND 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0AGC CONSTRUCTION CENTER TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0581652964
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(6)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0PROVIDE SCHOLARSHIPS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0101 W 21ST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CHATTANOOGA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0TN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd037408
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd01
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02430336
IRS990/TotalAssetsEOYAmt02368216
IRS990/TotalAssetsGrp/BOYAmt02430336
IRS990/TotalAssetsGrp/EOYAmt02368216
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0270786
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0774688
IRS990/TotalFunctionalExpensesGrp/TotalAmt0774688
IRS990/TotalGrossUBIAmt0201481

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.72$0.78$2.94$1.03$1.05$0.02
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.69$0.72$2.97$0.86$0.97$0.11
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.84$0.90$2.95$0.75$1.02$0.27
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.72$0.53$3.20$1.31$0.80$0.52
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.31$0.47$2.84$0.59$0.56$0.03
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.10$0.43$2.67$0.60$0.58$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.10$0.49$2.61$1.36$0.77$0.58
2018Detailed filing. Detailed filing data is available for this year.$2.37$0.41$1.95$0.77$0.77$0.00
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.43$0.50$1.93$0.81$0.83$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.44$0.52$1.93$0.78$0.79$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.42$0.49$1.93$0.72$0.69$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.40$0.50$1.90$0.65$0.66$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.38$0.49$1.89$0.60
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.28$0.48$1.80$0.66