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← ASSOCIATED GENERAL CONTRACTORS OPEN-SHOP APPRENTICESHIP AND

Form 990 for tax year 2022

Filed by ASSOCIATED GENERAL CONTRACTORS OPEN-SHOP APPRENTICESHIP AND.

Totals

Total revenue
$1,129,382
Total expenses
$1,141,910
Contributions and grants received
$857,347
Grants paid
$0
Program service revenue
$270,639
Investment income
$757
Other revenue
$639
Total assets, end of year
$308,533
Total liabilities, end of year
$74,992
Net assets or fund balances, end of year
$233,541
Program services expenses (Part IX)
$972,630
Management and general expenses
$169,280
Fundraising expenses
$0
Program service expenses (Part III)
$972,630

Program services were 85.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1b · Membership dues

    $476,625

  • 1e · Government grants (contributions)

    $354,072

  • 1f · All other contributions, gifts and grants

    $26,650

  • 2a · Program service revenue: APPRENTICE TUITION

    total $146,020 · related or exempt $146,020

  • 2b · Program service revenue: INSTRUCTIONAL REVENUE

    total $124,619 · related or exempt $124,619

  • 3 · Investment income

    total $757 · excluded $757

  • 10a · Gross sales of inventory

    $44,114

  • 10b · Cost of goods sold

    $44,504

  • 10c · Net income from sales of inventory

    total -$390 · related or exempt -$390

  • 11a · Other revenue: MISCELLANEOUS

    total $1,029 · related or exempt $1,029

  • 11e · Other revenue, total

    $1,029

Functional expenses

Part IX, the statement of functional expenses.

  • 6 · Compensation of disqualified persons

    total $109,227 · program services $60,075 · management and general $49,152

  • 7 · Other salaries and wages

    total $422,484 · program services $358,626 · management and general $63,858

  • 8 · Pension plan contributions

    total $27,012 · program services $23,610 · management and general $3,402

  • 9 · Other employee benefits

    total $136,661 · program services $115,570 · management and general $21,091

  • 10 · Payroll taxes

    total $49,292 · program services $39,219 · management and general $10,073

  • 11c · Fees: accounting

    total $8,641 · management and general $8,641

  • 11g · Fees: other

    total $111,647 · program services $111,647

  • 12 · Advertising and promotion

    total $14,565 · program services $14,565

  • 13 · Office expenses

    total $14,802 · program services $11,842 · management and general $2,960

  • 14 · Information technology

    total $7,123 · program services $5,698 · management and general $1,425

  • 16 · Occupancy

    total $16,111 · program services $16,111

  • 17 · Travel

    total $30,946 · program services $30,946

  • 19 · Conferences, conventions and meetings

    total $4,300 · program services $4,300

  • 20 · Interest

    total $1,001 · program services $801 · management and general $200

  • 22 · Depreciation, depletion and amortization

    total $1,152 · program services $922 · management and general $230

  • 23 · Insurance

    total $7,918 · program services $922 · management and general $6,996

  • 24a · Other expenses: EQUIPMENT RENTAL

    total $61,266 · program services $61,266

  • 24b · Other expenses: TOOLS & SUPPLIES

    total $46,387 · program services $46,387

  • 24c · Other expenses: STUDENT STIPENDS/ASSIST

    total $26,288 · program services $26,288

  • 24d · Other expenses: TRAINING - BOOKS

    total $21,635 · program services $21,635

  • 24e · All other expenses

    total $23,452 · program services $22,200 · management and general $1,252

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $94,942 · end of year $47,967

  • 2 · Savings and temporary cash investments

    beginning of year $62,094 · end of year $19,368

  • 4 · Accounts receivable

    beginning of year $143,492 · end of year $197,169

  • 7 · Other notes and loans receivable

    end of year $470

  • 8 · Inventories for sale or use

    beginning of year $1,018 · end of year $636

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

    $120,552

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

    $77,629

  • 10c · Land, buildings and equipment, net

    beginning of year $521 · end of year $42,923

  • 17 · Accounts payable and accrued expenses

    beginning of year $55,998 · end of year $34,992

  • 25 · Other liabilities

    beginning of year $0 · end of year $40,000

  • 29 · Capital stock, trust principal or current funds

    beginning of year $0 · end of year $0

  • 30 · Paid-in or capital surplus, or land, building or equipment fund

    beginning of year $0 · end of year $0

  • 31 · Retained earnings, endowment or other funds

    beginning of year $246,069 · end of year $233,541

Mission and programs · 2022

Mission

THE ORGANIZATION PROVIDES TRAINING AND RETRAINING FOR APPRENTICES AND JOURNEYMEN WORKERS IN THE CONSTRUCTION INDUSTRY.

  • APPRENTICE AND JOURNEYMAN TRAINING AND RETRAINING FOR CONSTRUCTION TRADES INCLUDING CARPENTERS, HEAVY EQUIPMENT OPERATORS, AND LABORERS. 220 APPRENTICES WERE ENROLLED IN THE TRAINING PROGRAM DURING THE 2022-2023 FISCAL YEAR.

    Expenses $561,546 · Revenue $271,986

  • PRE-APPRENTICE CONSTRUCTION SKILLS TRAINING IN LOW-INCOME AND HIGH-UNEMPLOYMENT SPOKANE NEIGHBORHOODS. SEVEN 6-WEEK CLASSES WERE INITIATED AND COMPLETED IN THE 2022-2023 FISCAL YEAR. THE CLASSES COMPLETED HAD 65 STUDENTS BEGIN THE CLASS WITH 60 GRADUATING WITH CERTIFICATES OF COMPLETION. 42 OF THE 60 GRADUATES WERE SUCCESSFULLY PLACED WITH AN APPRENTICESHIP PROGRAM OR EMPLOYER.

    Expenses $341,148 · Revenue -$708

  • 4-WEEK PRE-APPRENTICESHIP HEAVY EQUIPMENT OPERATOR TRAINING. 18 STUDENTS STARTED THE 2022-2023 PROGRAM AND 18 STUDENTS GRADUATED WITH CERTIFICATES OF COMPLETION PLUS OSHA10, CPR FIRST AID, AND FLAGGER CERTIFICATES.

    Expenses $69,936

As filed on the 2022 return.

Listed in Part VII

  • Jeramie Keeble

    TRUSTEE (CHAIR)

    Total calculated
    $0
    Hours/week
    1

  • Cheryl Stewart

    TRUSTEE

    Total calculated
    $176,563
    From this org
    $0
    From related orgs
    $151,321
    Other
    $25,242
    Hours/week
    1 + 50 related

    Schedule J breakdown matched by us

    Base
    $0 + $121,321 related
    Bonus
    $0 + $30,000 related
    Other
    $0
    Deferred
    $0 + $13,345 related
    Nontaxable benefits
    $0 + $11,897 related
    Filer's total
    $0 + $176,563 related

  • Justin Piersol

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

  • Rob Liddicoat

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
10 May 2024
IRS schema version
2022v5.0
Source object
202411319349303706

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