Civic Intelligence

Idaho Agc Benefit Plan Trust

990 • Fiscal year 2023 • EIN 82-0447719

Jan 01, 2023 to Dec 31, 2023 • Filed on Jun 28, 2024

Organization ProfileN/A

View Organization Page

1649 W Shoreline Dr 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

0.80x

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

2023 filings • 501(c)9 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

90th percentile

0.29x

Higher debt load relative to revenue than 90% of similar nonprofits.

2023 filings • 501(c)9 • <$500k nonprofits • Source year 2023

Net Margin

40th percentile

-7.8%

Higher net margin than 40% of similar nonprofits.

2023 filings • 501(c)9 • <$500k nonprofits • Source year 2023

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

2023 filings • 501(c)9 • <$500k nonprofits • Source year 2023

Asset Growth

30th percentile

-15%

Faster asset growth than 30% of similar nonprofits.

2023 filings • 501(c)9 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

41%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)9 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$108,299

Down $18,984 (-15%) from 2022

Net Assets

Down

$21,773

Down $23,232 (-52%) from 2022

Liabilities

Up

$86,526

Up $4,248 (+5.2%) from 2022

Revenue And Expenses
Liabilities / Revenue90th percentileNet Margin40th percentile

Revenue

Up

$298,309

Up $86,620 (+41%) from 2022

Expenses

Up

$321,541

Up $80,559 (+33%) from 2022

Net Income

Up

-$23,232

Up $6,061 (+21%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2023

Assets$108,299
Liabilities$86,526
Net Assets$21,773
Open 2023 Filing

Operations Trend

Revenue Growth83rd 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

2023

Revenue$298,309
Expenses$321,541
Net Income-$23,232
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jun 28, 2024
Return Version
2023v5.1
Gross Receipts
$298,309
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$94,028$106,301▲ $12,273
Accounts Receivable$33,255$1,998▼ $31,257
Total Assets$127,283$108,299▼ $18,984
Liabilities
Accounts Payable and Accrued Expenses$74,314$86,526▲ $12,212
Deferred Revenue$7,964--
Total Liabilities$82,278$86,526▲ $4,248
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$45,005$21,773▼ $23,232
Total Net Assets Fund Balance$45,005$21,773▼ $23,232
Total Liabilities and Net Assets / Fund Balance$127,283$108,299▼ $18,984
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
Adam WarrChairman
Rebecca StricklandVice-chair
Jill BellTrustee
Kevin BrownTrustee
Kori BonneyTrustee
Shaye WebsterTrustee
Waylin LewisTrustee
Wayne HammonOfficer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,309
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-23,232

Audited Revenue Reconciliation

Revenue per Audited Statements
$298,309
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$298,309
Total Revenue per Form 990
$298,309
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,163
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---$221,378
Fees for Services Management---$48,433
Fees for Services Other---$38,730
Fees for Services Accounting---$13,000
Total Functional Expenses$0$0$0$321,541

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$321,541
Total Expenses per Audited Statements$321,541
Total Expenses per Form 990$321,541
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 35% controlled entity
No
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 W SHORELINE DR 100, BOISE, ID 83702

Signing Officer

Name
Wayne Hammon
Title
Executive Director, Idaho Agc, Inc.
Phone
2083442531
Signed
2024-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Hammon
Formed
1986
Legal Domicile
Id
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Harris & Co Pllc
Address
1120 S RACKHAM WAY STE 100, MERIDIAN, ID 83642
Preparer
Cheryl Guiddy
Phone
2083338965
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Broker commissions 38,730.”

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 2023 or 2022. 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 2020.”

Raw XML Appendix352 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-CHAIR
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IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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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 2023 OR 2022. 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 2020.
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 38,730.
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1IDAHO AGC SELF-FUNDED BENEFIT TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0820096397
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1300496315
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1EMPLOYEE BENEFITS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01649 WEST SHORELINE DR SUITE 100
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt11649 WEST SHORELINE DR SUITE 100
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1BOISE
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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/TransactionsRelatedOrgGrp/InvolvedAmt055777
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST OF ADMINISTRATIVE EXPENSE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0IDAHO AGC SELF-FUNDED BENEFIT TRUST
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IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0127283
IRS990/TotalAssetsEOYAmt0108299
IRS990/TotalAssetsGrp/BOYAmt0127283
IRS990/TotalAssetsGrp/EOYAmt0108299
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0321541
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0298309
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0298309
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0108299
IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd083702
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE HAMMON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR, IDAHO AGC, INC.
ReturnHeader/BusinessOfficerGrp/PhoneNum02083442531
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-28
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ReturnHeader/Filer/BusinessNameControlTxt0IDAH
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0264022510
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARRIS & CO PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01120 S RACKHAM WAY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MERIDIAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083642
ReturnHeader/PreparerPersonGrp/PhoneNum02083338965
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERYL GUIDDY
ReturnHeader/ReturnTs02024-07-03T08:45:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0WAYNE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HAMMON
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$108,299
Liabilities
$86,526
Net assets
$21,773
Revenue
$298,309
Expenses
$321,541
Net income
-$23,232
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