Form 990 for tax year 2025

Revenue

Part VIII, the statement of revenue.

• 2a · Program service revenue: MEMBERSHIP DUES

  total $1,951,789 · related or exempt $1,951,789

• 2b · Program service revenue: INSURANCE ADMINISTRATI

  total $685,051 · unrelated business $685,051

• 2c · Program service revenue: MEMBER EVENTS

  total $682,407 · related or exempt $682,407

• 2d · Program service revenue: ADVERTISING

  total $60,919 · unrelated business $60,919

• 2e · Program service revenue: EDUCATION & TRAINING

  total $58,676 · related or exempt $58,676

• 2f · All other program service revenue

  total $116,836 · related or exempt $110,883 · unrelated business $5,953

• 3 · Investment income

  total $56,745 · excluded $56,745

• 6a · Gross rents

  real property $229,388

• 6b · Less rental expenses

  real property $173,880

• 6c · Rental income or loss

  real property $55,508

• 6d · Net rental income or loss

  total $55,508 · excluded $55,508

• 7a · Gross sales of assets other than inventory

  securities $165,440

• 7b · Less cost or other basis and sales expenses

  securities $158,528

• 7c · Gain or loss

  securities $6,912

• 7d · Net gain or loss

  total $6,912 · excluded $6,912

Functional expenses

Part IX, the statement of functional expenses.

• 4 · Benefits paid to or for members

  total $10,000

• 5 · Compensation of officers, directors and key employees

  total $249,472

• 7 · Other salaries and wages

  total $1,047,275

• 8 · Pension plan contributions

  total $52,008

• 9 · Other employee benefits

  total $193,941

• 10 · Payroll taxes

  total $93,882

• 11c · Fees: accounting

  total $17,750

• 11d · Fees: lobbying

  total $90,150

• 12 · Advertising and promotion

  total $24,203

• 13 · Office expenses

  total $48,869

• 14 · Information technology

  total $81,138

• 16 · Occupancy

  total $87,566

• 17 · Travel

  total $140,375

• 19 · Conferences, conventions and meetings

  total $462,393

• 21 · Payments to affiliates

  total $194,485

• 22 · Depreciation, depletion and amortization

  total $83,650

• 23 · Insurance

  total $11,982

• 24a · Other expenses: PRINTING

  total $87,069

• 24b · Other expenses: SAFETY

  total $56,508

• 24c · Other expenses: STAFF TRAINING

  total $48,523

• 24d · Other expenses: LEASE EXPENSE

  total $26,058

• 24e · All other expenses

  total $28,132

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $2,151,058 · end of year $190,440

• 2 · Savings and temporary cash investments

  beginning of year $2,016,317 · end of year $1,979,082

• 4 · Accounts receivable

  beginning of year $97,910 · end of year $59,660

• 9 · Prepaid expenses and deferred charges

  beginning of year $94,917 · end of year $91,454

• 10a · Land, buildings and equipment: cost or other basis

  $5,773,054

• 10b · Land, buildings and equipment: accumulated depreciation

  $2,201,441

• 10c · Land, buildings and equipment, net

  beginning of year $3,696,615 · end of year $3,571,613

• 11 · Investments: publicly traded securities

  end of year $939,540

• 15 · Other assets

  beginning of year $70,363 · end of year $51,639

• 17 · Accounts payable and accrued expenses

  beginning of year $229,826 · end of year $294,817

• 19 · Deferred revenue

  beginning of year $1,145,302 · end of year $1,276,666

• 25 · Other liabilities

  beginning of year $2,038,607 · end of year $65,121

• 27 · Net assets without donor restrictions

  beginning of year $4,713,445 · end of year $5,246,824

The filer's explanations (Part III)

PART I, LINE 3

COMPENSATION FOR THE CEO IS DETERMINED AND REVIEWED BY THE GOVERNING BOARD.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

• IAGC LLC

  BUILDING OWNER · ID · income $55,508 · assets $3,686,855

  Directly controlled by IDAHO BRANCH INC THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA INC