Civic Intelligence

Idaho Agc Benefit Plan Trust

990 • Fiscal year 2018 • EIN 82-0447719

Jan 01, 2018 to Dec 31, 2018 • Filed on Jul 11, 2019

Organization ProfileN/A

View Organization Page

1649 West Shoreline Dr No 100Boise, ID 83702

(208) 344-2531

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.65x

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

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

0.14x

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

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Net Margin

41st percentile

-3.0%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2018 filings • 501(c)9 • <$500k nonprofits • Source year 2018

Asset Growth

23rd percentile

-22%

Faster asset growth than 23% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

41st percentile

-5.4%

Faster revenue growth than 41% of similar nonprofits.

2018 filings • 501(c)9 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$58,119

Down $16,864 (-22%) from 2017

Net Assets

Down

$20,211

Down $8,372 (-29%) from 2017

Liabilities

Down

$37,908

Down $8,492 (-18%) from 2017

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin41st percentile

Revenue

Down

$278,592

Down $15,839 (-5.4%) from 2017

Expenses

Up

$286,964

Up $4,359 (+1.5%) from 2017

Net Income

Down

-$8,372

Down $20,198 (-171%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,977,974Liabilities 2010: $2,110,906Net Assets 2010: $4,867,0682010Assets 2011: $6,749,563Liabilities 2011: $2,178,422Net Assets 2011: $4,571,1412011Assets 2012: $7,165,597Liabilities 2012: $2,114,419Net Assets 2012: $5,051,1782012Assets 2013: $6,881,889Liabilities 2013: $1,738,957Net Assets 2013: $5,142,9322013Assets 2014: $14,665Liabilities 2014: $10,695Net Assets 2014: $3,9702014Assets 2015: $72,940Liabilities 2015: $43,490Net Assets 2015: $29,4502015Assets 2016: $113,417Liabilities 2016: $44,436Net Assets 2016: $68,9812016Assets 2017: $74,983Liabilities 2017: $46,400Net Assets 2017: $28,5832017Assets 2018: $58,119Liabilities 2018: $37,908Net Assets 2018: $20,2112018Assets 2019: $38,636Liabilities 2019: $34,582Net Assets 2019: $4,0542019Assets 2020: $79,028Liabilities 2020: $32,619Net Assets 2020: $46,4092020Assets 2021: $119,458Liabilities 2021: $45,160Net Assets 2021: $74,2982021Assets 2022: $127,283Liabilities 2022: $82,278Net Assets 2022: $45,0052022Assets 2023: $108,299Liabilities 2023: $86,526Net Assets 2023: $21,7732023Assets 2024: $140,613Liabilities 2024: $58,634Net Assets 2024: $81,9792024

Highlighted filing

2018

Assets$58,119
Liabilities$37,908
Net Assets$20,211
Open 2018 Filing

Operations Trend

Revenue Growth41st percentile

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

$20M$15M$10M$5.0M$0-$5.0MExpenses 2010: $14,839,6382010Revenue 2011: $15,946,268Expenses 2011: $16,295,649Net Income 2011: -$349,3812011Expenses 2012: $16,711,4202012Revenue 2013: $17,110,662Expenses 2013: $16,888,749Net Income 2013: $221,9132013Revenue 2014: $261,137Expenses 2014: $260,233Net Income 2014: $9042014Revenue 2015: $301,182Expenses 2015: $275,702Net Income 2015: $25,4802015Revenue 2016: $294,457Expenses 2016: $254,926Net Income 2016: $39,5312016Revenue 2017: $294,431Expenses 2017: $282,605Net Income 2017: $11,8262017Revenue 2018: $278,592Expenses 2018: $286,964Net Income 2018: -$8,3722018Revenue 2019: $220,775Expenses 2019: $236,932Net Income 2019: -$16,1572019Revenue 2020: $211,211Expenses 2020: $168,856Net Income 2020: $42,3552020Revenue 2021: $215,127Expenses 2021: $187,238Net Income 2021: $27,8892021Revenue 2022: $211,689Expenses 2022: $240,982Net Income 2022: -$29,2932022Revenue 2023: $298,309Expenses 2023: $321,541Net Income 2023: -$23,2322023Revenue 2024: $757,032Expenses 2024: $696,826Net Income 2024: $60,2062024

Highlighted filing

2018

Revenue$278,592
Expenses$286,964
Net Income-$8,372
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jul 11, 2019
Return Version
2018v3.1
Gross Receipts
$278,592
Mission and Program Overview

Mission

Provide health and welfare benefits to eligible employees of participating members of the idaho agc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$55,007$38,889▼ $16,118
Accounts Receivable$19,976$19,230▼ $746
Total Assets$74,983$58,119▼ $16,864
Liabilities
Accounts Payable and Accrued Expenses$40,735$36,373▼ $4,362
Deferred Revenue$5,665$1,535▼ $4,130
Total Liabilities$46,400$37,908▼ $8,492
Net Assets / Fund Balance
Unrestricted Net Assets$28,583$20,211▼ $8,372
Total Net Assets Fund Balance$28,583$20,211▼ $8,372
Total Liabilities and Net Assets / Fund Balance$74,983$58,119▼ $16,864
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Adam WarrChairman
Rebecca StricklandVice-chair
Amy DavisTrustee
Charles PaulinTrustee
Kori BonneyTrustee
Liz SwanTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$278,592
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-8,372

Audited Revenue Reconciliation

Revenue per Audited Statements
$278,592
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$278,592
Total Revenue per Form 990
$278,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,353
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$205,611
Fees for Services Other---$42,567
Fees for Services Management---$33,899
Fees for Services Accounting---$3,850
Office Expenses---$1,037
Total Functional Expenses$0$0$0$286,964

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$286,964
Total Expenses per Audited Statements$286,964
Total Expenses per Form 990$286,964
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The idaho branch, inc. Associated general contractors of america was delegated control over management duties via an administrative agreement.”

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

“The board reviews and the executive director of the idaho branch, inc. Of the associated general contractors, inc. Signs the return before it is filed.”

Form 990, Part VI, Section C, Line 19

“All governing documents are available for public inspection at 1649 w. Shoreline dr., suite 100, boise, id 83702.”

Filing and Contact Details

Filer

Filer Name
Idaho Agc Benefit Plan Trust
EIN
82-0447719
Phone
2083442531
Address
1649 WEST SHORELINE DR NO 100, BOISE, ID 83702

Signing Officer

Name
Wayne Hammon
Title
Executive Director, Idaho Agc, Inc.
Phone
2083442531
Signed
2019-07-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Hammon
Formed
1986
Legal Domicile
Id
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Harris & Co Pllc
Address
2289 S BONITO WAY STE 100, MERIDIAN, ID 83642
Preparer
Cheryl Guiddy
Phone
2083338965
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Broker commissions 42,567.”

FORM 990, PART XII, LINE 2C:

“The board of trustees is the oversight committee. The process has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“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 trust 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. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2018 or 2017. The trust files income tax returns in the u.s. Federal jurisdiction. The trust is generally no longer subject to examination by the internal revenue service for years before 2015.”

Raw XML Appendix337 raw XML fields

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

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm3KORI BONNEY
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/GrantsToOrganizationsInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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 TRUST 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. THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2018 OR 2017. THE TRUST FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE TRUST IS GENERALLY NO LONGER SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR YEARS BEFORE 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE IDAHO BRANCH, INC. ASSOCIATED GENERAL CONTRACTORS OF AMERICA WAS DELEGATED CONTROL OVER MANAGEMENT DUTIES VIA AN ADMINISTRATIVE AGREEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS AND THE EXECUTIVE DIRECTOR OF THE IDAHO BRANCH, INC. OF THE ASSOCIATED GENERAL CONTRACTORS, INC. SIGNS THE RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE AVAILABLE FOR PUBLIC INSPECTION AT 1649 W. SHORELINE DR., SUITE 100, BOISE, ID 83702.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BROKER COMMISSIONS 42,567.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD OF TRUSTEES IS THE OVERSIGHT COMMITTEE. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd183702
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd01
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt058119
IRS990/TotalAssetsGrp/BOYAmt074983
IRS990/TotalAssetsGrp/EOYAmt058119
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0286964
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt046400
IRS990/TotalLiabilitiesEOYAmt037908
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IRS990/TotalLiabilitiesGrp/EOYAmt037908
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE HAMMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR, IDAHO AGC, INC.
ReturnHeader/BusinessOfficerGrp/PhoneNum02083442531
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IDAHO AGC BENEFIT PLAN TRUST
ReturnHeader/Filer/BusinessNameControlTxt0IDAH
ReturnHeader/Filer/EIN0820447719
ReturnHeader/Filer/PhoneNum02083442531
ReturnHeader/Filer/USAddress/AddressLine1Txt01649 WEST SHORELINE DR NO 100
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt064.88.174.3
ReturnHeader/FilingSecurityInformation/IPDt02019-07-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0MD
ReturnHeader/FilingSecurityInformation/IPTm010:21:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264022510
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARRIS & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02289 S BONITO WAY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERIDIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02083338965
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERYL GUIDDY
ReturnHeader/ReturnTs02019-07-16T14:33:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$58,119
Liabilities
$37,908
Net assets
$20,211
Revenue
$278,592
Expenses
$286,964
Net income
-$8,372
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.14$0.06$0.08$0.76$0.70$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.11$0.09$0.02$0.30$0.32$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.13$0.08$0.05$0.21$0.24$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.12$0.05$0.07$0.22$0.19$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.08$0.03$0.05$0.21$0.17$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.04$0.03$0.00$0.22$0.24$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.06$0.04$0.02$0.28$0.29$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.07$0.05$0.03$0.29$0.28$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.11$0.04$0.07$0.29$0.25$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.07$0.04$0.03$0.30$0.28$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.01$0.01$0.00$0.26$0.26$0.00
2013Detailed filing. Detailed filing data is available for this year.$6.88$1.74$5.14$17.1$16.9$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.17$2.11$5.05$16.7
2011Summary only. Only limited summary data is available for this year.$6.75$2.18$4.57$15.9$16.3$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.98$2.11$4.87$14.8