ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA EMPLOYEE BENEFIT TRUS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA EMPLOYEE BENEFIT TRUS (EIN 20-0153871)
- Tax period
- 2022-05-01 to 2023-04-30
- Filed
- 2024-03-14
- IRS object ID
- 202410749349301876
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-03-14T16:27:22-05:00 | ReturnTs |
| Tax Period End | 2023-04-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 450334950 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WIDMER ROEL PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4220 31ST AVE S | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58104 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-05-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200153871 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED GENERAL CONTRACTORS OF NORTH | BusinessNameLine1Txt |
| Business Name Line2 | DAKOTA EMPLOYEE BENEFIT TRUST | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ASSO | BusinessNameControlTxt |
| Phone | 7012824977 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 422 NORTH 2ND ST | AddressLine1Txt |
| City | BISMARCK | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 585013826 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NANCY SLOTTEN | PersonNm |
| Person Title | CHAIRMAN | PersonTitleTxt |
| Phone | 7012824977 | PhoneNum |
| Signature | 2024-03-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NANCY | PersonFirstNm |
| Person Last | SLOTTEN | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TRACEE S BUETHNER CPA | PreparerPersonNm |
| PTIN | P01292877 | PTIN |
| Phone | 7012376022 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NANCY SLOTTEN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 422 NORTH 2ND ST | AddressLine1Txt |
| City | BISMARCK | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 585013826 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,565,796 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Activity Or Mission | PROVIDE WELFARE BENEFITS TO EMPLOYEES AND THEIR DEPENDENTS WHOSE EMPLOYERS ARE MEMBERS OF THE ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 0 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | -$12,788 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $166,698 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $5,949,037 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,734,211 | CYProgramServiceRevenueAmt |
| PY Investment Income | $157,574 | PYInvestmentIncomeAmt |
| CY Investment Income | -$12,788 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,106,611 | PYTotalRevenueAmt |
| CY Total Revenue | $6,721,423 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $3,346,142 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $5,601,768 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,422,332 | PYOtherExpensesAmt |
| CY Other Expenses | $1,846,915 | CYOtherExpensesAmt |
| PY Total Expenses | $4,768,474 | PYTotalExpensesAmt |
| CY Total Expenses | $7,448,683 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,338,137 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$727,260 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $6,781,820 | TotalAssetsBOYAmt |
| Total Assets EOY | $6,120,731 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $52,723 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $64,653 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $6,729,097 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,056,078 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PROVIDE WELFARE BENEFITS TO EMPLOYEES AND THEIR DEPENDENTS WHOSE EMPLOYERS ARE MEMBERS OF THE ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | TO PROVIDE GROUP INSURANCE FOR MEMBERS AND DEPENDENTS INCLUDING LIFE AND ACCIDENT AND HEALTH INSURANCE. FOR THE YEAR ENDED APRIL 30, 2023 THE TRUST HAD 1,273 ACTIVE AND RETIRED OR SEPARATED PARTICIPANTS RECEIVING BENEFITS. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 0 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ANGEL VEDDER | PersonNm |
| Phone | 7019292453 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4510 13TH AVE S | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 581210001 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| NANCY SLOTTEN | |||||||
| CHAIRMAN | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| TREVOR CHRISTIANSON | |||||||
| VICE CHAIR/TRUSTEE | 1.00 | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STUART UHLENKAMP | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| TIM VISGER | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| BRANDON PODOLL | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| GAYLENE JOHNSON | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MARK PIETERICK | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| TERALYN FARDEN | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| ERIN LANGEMO | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| LORI MCKAY | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| NATHAN SCHNEIDER | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| RUSSELL RAAD | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MOLLY BARNES | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| MITZIE NAY | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| SUZIE MEDLEY | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| DONN DIEDERICH | |||||||
| TRUSTEE | 1.00 | 40.00 | Yes (X) | $0 | $0 | $0 | |
| SAVANNAH SCHMID | |||||||
| SECRETARY (NON-VOTING) | 1.00 | 40.00 | Yes (X) | $0 | $73,361 | $18,307 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $73,361 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $18,307 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE CROSS BLUE SHIELD | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4510 13TH AVE S | AddressLine1Txt |
| City | FARGO | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58121 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | CLAIMS ADMINISTRATION | ServicesDesc |
| Compensation | $495,358 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EMPLOYER CONTRIBUTIONS | 525100 | $6,566,491 | $6,566,491 |
| PARTICIPANT FEES | 525100 | $125,040 | $125,040 |
| PARTICIPANT CONTRIBUTIONS | 525100 | $42,680 | $42,680 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,734,211 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $207,188 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $207,188 | UnrelatedBusinessRevenueAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,624,397 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,844,373 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$219,976 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$219,976 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$219,976 | UnrelatedBusinessRevenueAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,721,423 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,734,211 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$12,788 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,601,768 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,043 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,875 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,607 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $585,625 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,956 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,255 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| INSURANCE PREMIUMS | $1,026,587 |
| INCOME TAX EXPENSE | $120,967 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,448,683 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $83,850 | BOYAmt |
| EOY | $149,301 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $957,800 | BOYAmt |
| EOY | $1,006,923 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,675,480 | BOYAmt |
| EOY | $4,964,507 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,690 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,781,820 | BOYAmt |
| EOY | $6,120,731 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,723 | BOYAmt |
| EOY | $14,680 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $49,973 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $52,723 | BOYAmt |
| EOY | $64,653 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,729,097 | BOYAmt |
| EOY | $6,056,078 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,729,097 | BOYAmt |
| EOY | $6,056,078 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,781,820 | BOYAmt |
| EOY | $6,120,731 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$727,260 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $54,241 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Federal Income Tax Liability | $30,300 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED TAXES | Desc |
| Amt | $19,673 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $49,973 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $6,745,057 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $54,241 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $54,241 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,690,816 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $30,607 | InvestmentExpensesNotIncldAmt |
| Revenue Not Reported Fincl Stmt | $30,607 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,721,423 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,418,076 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $7,418,076 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $30,607 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $1 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $30,608 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $7,448,684 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE TRUST ESTABLISHED TO HOLD THE PLANS ASSETS QUALIFIES UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE IRC). HOWEVER, AS A RESULT OF THE PLAN'S FUNDING POLICY, FROM TIME TO TIME, THE TRUST MAY BE SUBJECT TO INCOME TAXES. ALTHOUGH TAXEXEMPT HEALTH AND WELFARE BENEFIT PLANS ARE NOT GENERALLY SUBJECT TO TAXATION, CERTAIN ACTIVITIES OF THE PLAN MAY BE TAXABLE. THE INVESTMENT INCOME OF A VEBA MAY BE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) TO THE EXTENT THAT ASSETS EXCEED CERTAIN ACCOUNT LIMITS FOR HEALTH, LIFE, AND OTHER BENEFITS. ADDITIONALLY, UNRELATED BUSINESS TAXABLE INCOME (UBTI) OF A TAXEXEMPT ENTITY IS SUBJECT TO TAXATION. THE PLAN WILL RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IF INCURRED. THE PLAN HAS ACCRUED AN INCOME TAX RECEIVABLE/(PAYABLE) OF $(30,300) AND $32,500 RELATED TO UBTI FOR THE YEARS ENDED APRIL 30, 2023 AND 2022, RESPECTIVELY. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC AND MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF IT HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ROUNDING 1. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE BOARD OF TRUSTEES CONSISTS OF EMPLOYEES OF EITHER THE PLAN SPONSOR OR A CONTRIBUTING EMPLOYERS OF THE ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA EMPLOYEE BENEFIT TRUST. THE TRUSTEES ARE COMPENSATED BY THEIR RESPECTIVE CONTRIBUTING EMPLOYERS FOR THE SERVICES THEY PROVIDE AS EMPLOYEES. DUE TO THIS, THESE TRUSTEES ARE NOT CONSIDERED INDEPENDENT TRUSTEES. |
| FORM 990, PART VI, SECTION A, LINE 2 | DONN DIEDERICH AND BRANDON PODOLL HAVE A BUSINESS RELATIONSHIP. TREVOR CHRISTIANSON AND STUART UHLENKAMP HAVE A BUSINESS RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA EMPLOYEE BENEFIT TRUST HAS ONE CLASS OF MEMBERS CONSISTING OF THE CONTRIBUTING EMPLOYERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH MEMBER MAY ELECT OR APPOINT UP TO TWO MEMBERS OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES WITH THE ABILITY TO ACT ON BEHALF OF THE BOARD. |
| FORM 990, PART VI, SECTION B, LINE 11B | A COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES BEFORE IT IS FILED AND REVIEWED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ASSOCIATED GENERAL CONTRACTORS OF NORTH DAKOTA | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 422 N 2ND ST | AddressLine1Txt |
| City | BISMARCK | CityNm |
| State Abbreviation | ND | StateAbbreviationCd |
| ZIP | 58502 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 450229993 | EIN |
| Primary Activities | BUSINESS ASSOCIATION | PrimaryActivitiesTxt |
| Legal Domicile State | ND | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(6) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FM ASPHALT | BusinessNameLine1Txt |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (15 entries)
| GOWAN CONSTRUCTION INC |
| INDUSTRIAL BUILDERS INC |
| ANDERSON WESTERN INC |
| MAYO CONSTRUCTION COMPANY INC |
| BORDER STATES PAVING INC |
| FARDEN CONSTRUCTION |
| ABRASIVES INC |
| GRATECH CO |
| QUALITY DIRT WORKS |
| NORTHERN IMPROVEMENT |
| MINOT PAVING |
| STEVEN'S WELDING |
| DICKINSON READY MIX |
| FLICKERTAIL PAVING & SUPPLY LLC |
| TOOZ CONSTRUCTION INC |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |