Civic Intelligence

Louisiana Associated General

EIN 72-0395279 • 501(c)6 • Baton Rouge, LA

View Organization Page

Profile

Together with our members we will promote skill, responsibility, and integrity through construction and services that enhance the quality of life for those who live, work, or travel in louisiana.

666 North StreetBaton Rouge, LA 70802

www.lagc.org

Siviq Scores

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

Liabilities / Assets

41st percentile

0.09x

Higher debt load relative to assets than 41% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.18x

Higher debt load relative to revenue than 52% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

40th percentile

1.5%

Higher net margin than 40% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$224,257

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.6% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

61st percentile

8.9%

Faster asset growth than 61% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

12%

Faster revenue growth than 67% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets41st percentile

Assets

Up

$4,506,136

Up $368,511 (+8.9%) from 2023

Liabilities

Up

$417,731

Up $275,679 (+194%) from 2023

Net Assets

Up

$4,088,405

Up $92,832 (+2.3%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin40th percentile

Revenue

Up

$2,325,840

Up $250,452 (+12%) from 2023

Expenses

Up

$2,290,909

Up $107,474 (+4.9%) from 2023

Net Income

Up

$34,931

Up $142,978 (+132%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,148,230Liabilities 2010: $535,324Net Assets 2010: $1,612,9062010Assets 2011: $1,946,932Liabilities 2011: $410,287Net Assets 2011: $1,536,6452011Assets 2012: $2,092,507Liabilities 2012: $593,168Net Assets 2012: $1,499,3392012Assets 2013: $1,970,949Liabilities 2013: $468,066Net Assets 2013: $1,502,8832013Assets 2014: $1,895,297Liabilities 2014: $357,442Net Assets 2014: $1,537,8552014Assets 2015: $1,963,889Liabilities 2015: $383,222Net Assets 2015: $1,580,6672015Assets 2016: $2,288,938Liabilities 2016: $473,226Net Assets 2016: $1,815,7122016Assets 2017: $3,735,456Liabilities 2017: $246,369Net Assets 2017: $3,489,0872017Assets 2018: $4,197,571Liabilities 2018: $396,132Net Assets 2018: $3,801,4392018Assets 2019: $4,146,828Liabilities 2019: $458,334Net Assets 2019: $3,688,4942019Assets 2020: $4,162,461Liabilities 2020: $454,881Net Assets 2020: $3,707,5802020Assets 2021: $4,538,327Liabilities 2021: $685,895Net Assets 2021: $3,852,4322021Assets 2022: $4,589,410Liabilities 2022: $554,325Net Assets 2022: $4,035,0852022Assets 2023: $4,137,625Liabilities 2023: $142,052Net Assets 2023: $3,995,5732023Assets 2024: $4,506,136Liabilities 2024: $417,731Net Assets 2024: $4,088,4052024

Highlighted filing

2024

Assets$4,506,136
Liabilities$417,731
Net Assets$4,088,405
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,755,1112010Expenses 2011: $1,830,0282011Expenses 2012: $1,823,7732012Revenue 2013: $1,833,130Expenses 2013: $1,829,586Net Income 2013: $3,5442013Revenue 2014: $1,889,072Expenses 2014: $1,854,100Net Income 2014: $34,9722014Revenue 2015: $1,933,319Expenses 2015: $1,890,507Net Income 2015: $42,8122015Revenue 2016: $1,992,131Expenses 2016: $1,757,086Net Income 2016: $235,0452016Revenue 2017: $3,451,933Expenses 2017: $1,778,558Net Income 2017: $1,673,3752017Revenue 2018: $2,310,781Expenses 2018: $1,998,429Net Income 2018: $312,3522018Revenue 2019: $2,009,475Expenses 2019: $2,122,420Net Income 2019: -$112,9452019Revenue 2020: $1,827,026Expenses 2020: $1,807,940Net Income 2020: $19,0862020Revenue 2021: $2,066,781Expenses 2021: $1,921,929Net Income 2021: $144,8522021Revenue 2022: $2,074,901Expenses 2022: $1,876,466Net Income 2022: $198,4352022Revenue 2023: $2,075,388Expenses 2023: $2,183,435Net Income 2023: -$108,0472023Revenue 2024: $2,325,840Expenses 2024: $2,290,909Net Income 2024: $34,9312024

Highlighted filing

2024

Revenue$2,325,840
Expenses$2,290,909
Net Income$34,931
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,506,136
Liabilities
$417,731
Net assets
$4,088,405
Revenue
$2,325,840
Expenses
$2,290,909
Net income
$34,931
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.51$0.42$4.09$2.33$2.29$0.03
2023Detailed filing. Detailed filing data is available for this year.$4.14$0.14$4.00$2.08$2.18$0.11
2022Detailed filing. Detailed filing data is available for this year.$4.59$0.55$4.04$2.07$1.88$0.20
2021Detailed filing. Detailed filing data is available for this year.$4.54$0.69$3.85$2.07$1.92$0.14
2020Detailed filing. Detailed filing data is available for this year.$4.16$0.45$3.71$1.83$1.81$0.02
2019Detailed filing. Detailed filing data is available for this year.$4.15$0.46$3.69$2.01$2.12$0.11
2018Detailed filing. Detailed filing data is available for this year.$4.20$0.40$3.80$2.31$2.00$0.31
2017Detailed filing. Detailed filing data is available for this year.$3.74$0.25$3.49$3.45$1.78$1.67
2016Detailed filing. Detailed filing data is available for this year.$2.29$0.47$1.82$1.99$1.76$0.24
2015Detailed filing. Detailed filing data is available for this year.$1.96$0.38$1.58$1.93$1.89$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.90$0.36$1.54$1.89$1.85$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.97$0.47$1.50$1.83$1.83$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.59$1.50$1.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.41$1.54$1.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.54$1.61$1.76
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 12, 2025
Return Version
2024v5.2
Gross Receipts
$2,360,716
Mission and Program Overview

Mission

Together with our members we promote skill, responsibility and integrity through construction and services that enhance the quality of life for those who live, work, or travel in louisiana.

MEMBERSHIP ORGANIZATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,097,906$2,066,431▼ $31,475
Savings and Temporary Cash Investments$1,415,826$536,425▼ $879,401
Cash and Non-Interest-Bearing Accounts$73,102$452,798▲ $379,696
Accounts Receivable$18,239$23,342▲ $5,103
Prepaid Expenses and Deferred Charges$15,373$12,320▼ $3,053
Total Assets$4,137,625$4,506,136▲ $368,511
Other Assets Total$517,179$1,414,820▲ $897,641
Liabilities
Deferred Revenue$110,928$328,729▲ $217,801
Accounts Payable and Accrued Expenses$31,124$89,002▲ $57,878
Total Liabilities$142,052$417,731▲ $275,679
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,995,573$4,088,405▲ $92,832
Total Net Assets Fund Balance$3,995,573$4,088,405▲ $92,832
Total Liabilities and Net Assets / Fund Balance$4,137,625$4,506,136▲ $368,511

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,669,781$423,559-
Other Land Buildings$70,433$9,302-
Land$283,073--
Equipment$43,144$119,899-
Other Assets Org$1,414,820--
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Reldon OwensExecutive DirectorFT$210,158$14,099$224,257
Ken NaquinCEO / SecretaryFT$164,532$13,136$177,668

Board Members and Trustees

NameTitle
Chad JuneauChair - Alexandira
Greg WestonChair - Amac
Devon OverallChair - Baton Rouge
Stuart BilleaudChair - Bldg/indus
Kevin StolzenthalerChair - Flood/coastal R
Matthew WoodsChair - Hwy/heavy Divis
Tom BulliardChair - Lafayette
Jared CavysChair - Lake Charles
Rob SeniorChair - New Orleans
Kyle HandChair - Northwest
Samoa PrejeanChair - Pr Committee
Tina BalthazarChair - Sdbe
Kenneth MarcellChair -utility Div
Shane KirkpatrickImmediate Past President
Clint GrahamPast Chapter President
David Huval JrPast Chapter President
David Huval SrPast Chapter President
Kelly CommanderPast Chapter President
Randy GilchristPast Chapter President
Robert P BilleaudPast Chapter President
Robert S BohPast Chapter President
Ryan GooteePast Chapter President
Terry SmithPast Chapter President
Jay WinfordPast Chapter President/agc Governor
Ed ScheuermannPresident
Rob RatcliffVice Chair - Alexandria
Rob LilesVice Chair - Baton Roug
Ron BarronVice Chair - Bldg/indus
Nathan KernionVice Chair - Flood/coas
Chet ChautinVice Chair - Hwy/heavy
Josh CainVice Chair - Lafayette
James PalmaVice Chair - Lake Charl
Mark OwensVice Chair - Monroe
Christian GeneresVice Chair - New Orlean
Alvin MillerVice Chair - Northwest
Trey CrawfordVice Chair - Utility Di
Marc DinnatSenior Vice President
Casey CrawfordVice President
Ross DescantAlternate Director - Alexandria
Aaron HonoreAlternate Director - Baton Rouge
Bart PeakAlternate Director - New Orl
Kristen BrownAlternate Director - Shreveport
Todd UrbinaDirector - Alexandria
Gerald DenleyDirector - Baton Rouge
Rudy ComeauxDirector - Baton Rouge & C
Clay JuneauDirector - Lafayette
Blake HinesDirector - Lake Charles
Stewart Traxler JrDirector - Monroe
Wes BassDirector - Monroe
Brett RuppelDirector - New Orleans
Jason LatiolaisDirector - New Orleans
Mike BoggsDirector - Northwest
Chris StuartNational Agc Governor
Courtney FenetNational Agc Governor
Jonathan KernionNational Agc Governor
Patrick GooteeNational Agc Governor
Robert Overall JrNational Agc Governor
Ronny GrahamNational Agc Governor
Steve HackworthNational Agc Governor
Vic WestonNational Agc Governor
Duane MizellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,233,324
Investment Income
$92,516
Other Revenue
$0
Change in Net Assets
$34,931
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,233,770
Salaries, Compensation, and Employee Benefits$1,057,139
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$825,450
Conferences and Meetings---$307,812
All Other Expenses---$176,953
Other Employee Benefits---$166,826
Depreciation Depletion---$84,858
Fees for Services Other---$75,000
Payroll Taxes---$64,863
Other Expenses---$55,531
Insurance---$25,951
Information Technology---$25,489
Fees for Services Legal---$21,195
Fees for Services Accounting---$17,715
Office Expenses---$5,693
Interest---$606
Total Functional Expenses$0$0$0$2,290,909
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$52,500
Total Nondeductible Lobbying and Political Cost$52,500
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Derrell Cohoon Capitol PartnersConsultant to Lagc (independent Contractor)Mr. Cohoon Was a Consultant With Capitol Partners and Served as a Consultant to Lagc Through His Affiliation With Capitol PartnersNo$75,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 A, Line 2

“The following individuals on the board of directors are related: vic weston and greg weston - father and son respectively robert billeaud and stuart billeaud - father and son respectively patrick gootee and ryan gootee - father and son respectively david huval, sr and david huval, jr - father and son respectively robert overall, jr and devon overall - father and son respectively clint graham and ronny graham - father and son respectively jonathan kernion and nathan kernion - father and son respectively”

Form 990, Part VI, Section A, Line 6

“The corporation is a non-stock non-profit corporation. Members who are not part of the board of directors may be appointed to the nominating committee which is responsible for nomination of the board of directors and officers of the occupational divisions.”

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

“The president, prior to august 1 of each year, shall appoint, with board approval, a nominating committee for election of officers of the board of directors and officers of the occupational divisions. The nominating committee shall be composed of at least five regular members, two of which shall be the most immediate past presidents, at least two of which shall be currently serving on the board of directors, and one of which shall be a regular member in good standing but not currently serving on the board of directors. The chief executive officer shall notify the regular membership of meeting of the nominating committee so that they may provide the committee with their recommendations for officers of the board of directors and officers of the occupational divisions in person, in writing or electronically. Prior to september of each year, the nominating committee shall provide the board of directors their recommendations for election of officres of the board of directors and occupational divisions. The chief executive officer shall prepare and distribute to the board of directors a ballot for the election of officers of the board of directors and officers of each occupational division. During the month of september of each year, the board of directors shall meet for the purpose of electing the officers of the board of directors and occupational divisions. The four principal officers of the board of directors shall be elected by and from the current chapter board of directors. The board of directors shall elect the officers of each occupational division.”

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

“The form 990 is distributed to the board of directors for review and approval prior to filing.”

Form 990, Part VI, Section B, Line 15A

“The audit and finance committee reviews and approves the ceo's compensation”

Form 990, Part VI, Section C, Line 19

“Information regarding the organization's governing documents, conflict of interest policy, and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Louisiana Associated General
EIN
72-0395279
Phone
2253440432
Address
666 NORTH STREET, BATON ROUGE, LA 70802

Signing Officer

Name
Reldon Owens
Title
CEO
Phone
2253440432
Signed
2025-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Reldon Owens
Formed
1949
Legal Domicile
La
Voting Board Members
61
Independent Board Members
61
Employees
9
Volunteers
0

Preparer

Firm
Hannis T Bourgeois Llp
Address
2322 TREMONT DRIVE, BATON ROUGE, LA 70809
Preparer
Michelle D Garbiras CPA
Phone
2259284770
Supplemental Narrative

Additional Explanations

Form 990 Part XII Line 2C

“The oversight process or selection process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association is generally exempt from federal income taxes under the provisions of 501(c)(6) of the internal revenue service code. In addition, the association has been determined by the internal revenue service not to be a private foundation within the meaning of 509(a) of the code. Under current internal revenue service regulations, revenue earned by the association related primarily to revenue sharing, and revenue earned from directory advertising is subject to income tax. The association expensed $423 in unrelated business income taxes during the year ended december 31, 2024 and recorded prepaid income taxes for this activity in the amount of $420 as of december 31, 2024. The association files income tax returns in the u.s. Federal and state jurisdictions. With few exceptions, the association is no longer subject to federal income tax examinations by tax authorities for years before 2021. Any interest and penalties assessed by income taxing authorities are not significant and are included in general and administraive expenses in these financial statements as applicable. 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 this guidance, the association 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 technical merits of the position. In addition, exempt organizations must provide notices to members regarding their share of dues to which lobbying expenditures are allocable. Beginning in 2015, the association elected to provide the required notices to members and is no longer subject to the proxy tax.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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