2024-12-09T08:34:07-06:00 2023-12-31 720636725 HANNIS T BOURGEOIS LLP 2322 TREMONT DRIVE BATON ROUGE LA 70809 990 2023-01-01 720395279 LOUISIANA ASSOCIATED GENERAL CONTRACTORS INC LOUI 2253440432 666 NORTH STREET BATON ROUGE LA 70802 KEN NAQUIN CEO 2253440432 2024-12-05 1 1 CELESTE D VIATOR CPA P00747065 2259284770 2024-12-05 2023 2024-10-15 13:58:12Z KEN NAQUIN 666 NORTH STREET BATON ROUGE LA 70802 2360089 0 X WWW.LAGC.ORG X 1949 LA MEMBERSHIP ORGANIZATION 57 57 9 0 15441 10334 141846 0 1931724 2036876 8615 38512 -7284 0 2074901 2075388 0 0 0 0 755115 984242 0 0 0 1121351 1199193 1876466 2183435 198435 -108047 4589410 4137625 554325 142052 4035085 3995573 X TOGETHER WITH OUR MEMBERS WE WILL PROMOTE SKILL, RESPONSIBILITY, AND INTEGRITY THROUGH CONSTRUCTION AND SERVICES THAT ENHANCE THE QUALITY OF LIFE FOR THOSE WHO LIVE, WORK, OR TRAVEL IN LOUISIANA. 0 0 MEMBER SERVICES - THE ASSOCIATION PROVIDES FULL SERVICE TO MEMBERS INCLUDING SAFETY, ENVIRONMENTAL, LABOR, EQUIPMENT SERVICES, THEFT PREVENTION, MAN POWER TRAINING, CONSULTATION, SPECIFICATION PLAN ROOMS, GOVERMENT LIASON, AND POLITICAL ACTION CONFERENCES AND SPECIAL EVENTS - THE ASSOCIATION OFFERS EDUCATIONAL SEMINARS AND CONFERENCES FOR THE MEMBERSHIP THAT PROVIDES FOR BETTER EDUCATION AND MAKES BETTER CONTRACTORS AND ALSO HOLDS SPECIAL EVENTS, WHICH OPENS UP OPPORTUNITIES FOR SOLICITING AND RETAINING MEMBERS, NEW BUSINESS CONTACTS AND INTERACTION AMONG MEMBERS. A PORTION OF THE PROCEEDS ARE THEN USED TO ASSIST CHARITIES IN THE LOCAL AREA. HIGHWAY PROMOTION - THE ASSOCIATION PROMOTES AND SERVICES HIGHWAY NEEDS IN THE STATE SUCH AS FUNDING, ROAD CONDITIONS, AND MATERIALS. SPECIAL LEGAL - THE ASSOCIATION DEFENDS THE PUBLIC BID LAWS AND CONTRACTING LAWS OF THE STATE. 0 0 0 1 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 0 0 1 14 0 1 9 1 1 1 0 0 0 1 1 0 0 0 X 57 57 1 0 0 0 1 1 0 1 1 0 1 1 1 1 1 0 0 1 1 0 0 X LAGC 2253440432 666 NORTH STREET BATON ROUGE LA 70802 KEN NAQUIN CEO / SECRETARY 40.00 X 164421 0 13841 SHANE KIRKPATRICK PRESIDENT 0.00 X X 0 0 0 ED SCHEUERMANN SENIOR VICE PRESIDENT 0.00 X X 0 0 0 MARC DINNAT VICE PRESIDENT 0.00 X X 0 0 0 RELDON OWENS EXECUTIVE DIRECTOR 40.00 X 182440 0 12467 DUANE MIZELL TREASURER 0.00 X X 0 0 0 JAY WINFORD IMMEDIATE PAST PRESIDENT/NATL AGC GOVERNOR 0.00 X X 0 0 0 STUART BILLEAUD VICE CHAIR - BLDG/INDUS 0.00 X 0 0 0 MATTHEW WOODS CHAIR - HWY/HEAVY DIVIS 0.00 X 0 0 0 CHET CHAUTIN VICE CHAIR - HWY/HEAVY 0.00 X 0 0 0 KENNETH MARCELL CHAIR -UTILITY DIV 0.00 X 0 0 0 TREY CRAWFORD VICE CHAIR - UTILITY DI 0.00 X 0 0 0 KEVIN STOLZENTHALER CHAIR - FLOOD/COASTAL R 0.00 X 0 0 0 CHAD JUNEAU CHAIR - ALEXANDIRA 0.00 X 0 0 0 DEVON OVERALL CHAIR - BATON ROUGE 0.00 X 0 0 0 ROB LILES VICE CHAIR - BATON ROUG 0.00 X 0 0 0 RUDY COMEAUX DIRECTOR - BATON ROUGE & CHAIR - FLC 0.00 X 0 0 0 TOM BULLIARD CHAIR - LAFAYETTE 0.00 X 0 0 0 JOSH CAIN VICE CHAIR - LAFAYETTE 0.00 X 0 0 0 RON BARRON CHAIR - MONROE 0.00 X 0 0 0 CHRISTIAN GENERES VICE CHAIR - NEW ORLEAN 0.00 X 0 0 0 BRETT RUPPEL DIRECTOR - NEW ORLEANS 0.00 X 0 0 0 KYLE HAND CHAIR - NORTHWEST 0.00 X 0 0 0 ALVIN MILLER VICE CHAIR - NORTHWEST 0.00 X 0 0 0 GREG WESTON CHAIR - AMAC 0.00 X 0 0 0 ROB SENIOR CHAIR - NEW ORLEANS 0.00 X 0 0 0 ROSS DESCANT CHAIR - BLDG/INDUSTRIAL 0.00 X 0 0 0 NATHAN KERNION VICE CHAIR - FLOOD/COAS 0.00 X 0 0 0 ROB RATCLIFF VICE CHAIR - ALEXANDRIA 0.00 X 0 0 0 JARED CAVYS CHAIR - LAKE CHARLES 0.00 X 0 0 0 MARK OWENS VICE CHAIR - MONROE 0.00 X 0 0 0 JAMES PALMA VICE CHAIR - LAKE CHARL 0.00 X 0 0 0 ROBERT P BILLEAUD PAST CHAPTER PRESIDENT 0.00 X 0 0 0 ROBERT S BOH PAST CHAPTER PRESIDENT 0.00 X 0 0 0 KELLY COMMANDER PAST CHAPTER PRESIDENT 0.00 X 0 0 0 RANDY GILCHRIST PAST CHAPTER PRESIDENT 0.00 X 0 0 0 CLINT GRAHAM PAST CHAPTER PRESIDENT 0.00 X 0 0 0 DAVID HUVAL JR PAST CHAPTER PRESIDENT 0.00 X 0 0 0 DAVID HUVAL SR PAST CHAPTER PRESIDENT 0.00 X 0 0 0 TERRY SMITH PAST CHAPTER PRESIDENT 0.00 X 0 0 0 WES BASS DIRECTOR - MONROE 0.00 X 0 0 0 BART PEAK DISTRICT ALTERNATE-NEW ORL 0.00 X 0 0 0 CHRIS SOUTHWORTH DIRECTOR-NORTHWEST 0.00 X 0 0 0 COURTNEY FENET NATIONAL AGC GOVERNOR 0.00 X 0 0 0 PATRICK GOOTEE NATIONAL AGC GOVERNOR 0.00 X 0 0 0 RONNY GRAHAM NATIONAL AGC GOVERNOR 0.00 X 0 0 0 STEVE HACKWORTH NATIONAL AGC GOVERNOR 0.00 X 0 0 0 ROBERT OVERALL JR NATIONAL AGC GOVERNOR 0.00 X 0 0 0 CHRIS STUART NATIONAL AGC GOVERNOR 0.00 X 0 0 0 VIC WESTON NATIONAL AGC GOVERNOR 0.00 X 0 0 0 RYAN GOOTEE PAST CHAPTER PRESIDENT 0.00 X 0 0 0 JONATHAN KERNION NATIONAL AGC GOVERNOR 0.00 X 0 0 0 TODD URBINA DIRECTOR - ALEXANDRIA 0.00 X 0 0 0 CLAY JUNEAU DIRECTOR - LAFAYETTE 0.00 X 0 0 0 GERALD DENLEY DIRECTOR - BATON ROUGE 0.00 X 0 0 0 CASEY CRAWFORD ALTERNATIVE DIRECTOR - BATON ROUGE 0.00 X 0 0 0 AARON HONORE ALTERNATIVE DIRECTOR - BATON ROUGE 0.00 X 0 0 0 TINA BALTHAZAR CHAIR - SDBE 0.00 X 0 0 0 BLAKE HINES DIRECTOR - LAKE CHARLES 0.00 X 0 0 0 346861 0 26308 2 0 1 0 0 MEMBERSHIP DUES 900099 1249370 1249370 SEMINAR REVENUE 611430 309122 309122 SPECIAL EVENTS 611430 300893 300893 SPONSORSHIPS 611430 107020 107020 OTHER PROGRAM SERVICE 900099 70471 55030 15441 2036876 85638 85638 237575 284701 -47126 -47126 -47126 2075388 2021435 15441 38512 779956 141668 62618 16418 15300 75000 4613 25920 313106 87936 23205 OTHER TAXES 2531 NATIONAL DUES 216310 SEMINARS 207033 AUTOMOBILE EXPENSE 51610 160211 2183435 574847 73102 1065538 1415826 28662 18239 18490 15373 2610389 512483 2463543 2097906 438330 517179 4589410 4137625 73488 31124 480837 110928 554325 142052 X 4035085 3995573 4035085 3995573 4589410 4137625 -108047 68535 0 X X 1 X 0 1 0 LOUISIANA ASSOCIATED GENERAL CONTRACTORS CONSTRUCTION INDUSTRY PAC 666 NORTH STREET BATON ROUGE LA 70802 720835255 78745 0 0 0 1249370 52500 52500 86456 -33956 283073 283073 2093340 369399 1723941 163293 113633 49660 70683 29451 41232 2097906 INVESTMENTS 517179 517179 X PART X, LINE 2: THE ASSOCIATION IS GENERALLY EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF 501(C)(6) OF THE INTERNAL REVENUE SERVICE CODE. IN ADDITION, THE ASSOCIATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF 509(A) OF THE CODE. UNDER CURRENT INTERNAL REVENUE SERVICE REGULATIONS, REVENUE EARNED BY THE ASSOCIATION RELATED PRIMARILY TO REVENUE SHARING, AND REVENUE EARNED FROM DIRECTORY ADVERTISING IS SUBJECT TO INCOME TAX. THE ASSOCIATION EXPENSED $2,531 IN UNRELATED BUSINESS INCOME TAXES DURING THE YEAR ENDED DECEMBER 31, 2023 AND RECORDED INCOME TAXES PAYABLE FOR THIS ACTIVITY IN THE AMOUNT OF $1,298 AS OF DECEMBER 31, 2023. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL AND STATE JURISDICTIONS. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. ANY INTEREST AND PENALTIES ASSESSED BY INCOME TAXING AUTHORITIES ARE NOT SIGNIFICANT AND ARE INCLUDED IN GENERAL AND ADMINISTRAIVE EXPENSES IN THESE FINANCIAL STATEMENTS AS APPLICABLE. 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 THIS GUIDANCE, THE ASSOCIATION 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 TECHNICAL MERITS OF THE POSITION. IN ADDITION, EXEMPT ORGANIZATIONS MUST PROVIDE NOTICES TO MEMBERS REGARDING THEIR SHARE OF DUES TO WHICH LOBBYING EXPENDITURES ARE ALLOCABLE. BEGINNING IN 2015, THE ASSOCIATION ELECTED TO PROVIDE THE REQUIRED NOTICES TO MEMBERS AND IS NO LONGER SUBJECT TO THE PROXY TAX. X 1 1 X 0 0 0 RELDON OWENS EXECUTIVE DIRECTOR 182440 0 0 0 0 0 12467 0 0 0 194907 0 0 0 KEN NAQUIN CEO / SECRETARY 164421 0 0 0 0 0 13136 0 705 0 178262 0 0 0 DERRELL COHOON CAPITOL PARTNERS CONSULTANT TO LAGC (INDEPENDENT CONTRACTOR) 75000 MR. COHOON WAS A CONSULTANT WITH CAPITOL PARTNERS AND SERVED AS A CONSULTANT TO LAGC THROUGH HIS AFFILIATION WITH CAPITOL PARTNERS 0 FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING INDIVIDUALS ON THE BOARD OF DIRECTORS ARE RELATED: VIC WESTON AND GREG WESTON - FATHER AND SON RESPECTIVELY ROBERT BILLEAUD AND STUART BILLEAUD - FATHER AND SON RESPECTIVELY PATRICK GOOTEE AND RYAN GOOTEE - FATHER AND SON RESPECTIVELY DAVID HUVAL, SR AND DAVID HUVAL, JR - FATHER AND SON RESPECTIVELY ROBERT OVERALL, JR AND DEVON OVERALL - FATHER AND SON RESPECTIVELY CLINT GRAHAM AND RONNY GRAHAM - FATHER AND SON RESPECTIVELY FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION IS A NON-STOCK NON-PROFIT CORPORATION. MEMBERS WHO ARE NOT PART OF THE BOARD OF DIRECTORS MAY BE APPOINTED TO THE NOMINATING COMMITTEE WHICH IS RESPONSIBLE FOR NOMINATION OF THE BOARD OF DIRECTORS AND OFFICERS OF THE OCCUPATIONAL DIVISIONS. FORM 990, PART VI, SECTION A, LINE 7A THE PRESIDENT, PRIOR TO AUGUST 1 OF EACH YEAR, SHALL APPOINT, WITH BOARD APPROVAL, A NOMINATING COMMITTEE FOR ELECTION OF OFFICERS OF THE BOARD OF DIRECTORS AND OFFICERS OF THE OCCUPATIONAL DIVISIONS. THE NOMINATING COMMITTEE SHALL BE COMPOSED OF AT LEAST FIVE REGULAR MEMBERS, TWO OF WHICH SHALL BE THE MOST IMMEDIATE PAST PRESIDENTS, AT LEAST TWO OF WHICH SHALL BE CURRENTLY SERVING ON THE BOARD OF DIRECTORS, AND ONE OF WHICH SHALL BE A REGULAR MEMBER IN GOOD STANDING BUT NOT CURRENTLY SERVING ON THE BOARD OF DIRECTORS. THE CHIEF EXECUTIVE OFFICER SHALL NOTIFY THE REGULAR MEMBERSHIP OF MEETING OF THE NOMINATING COMMITTEE SO THAT THEY MAY PROVIDE THE COMMITTEE WITH THEIR RECOMMENDATIONS FOR OFFICERS OF THE BOARD OF DIRECTORS AND OFFICERS OF THE OCCUPATIONAL DIVISIONS IN PERSON, IN WRITING OR ELECTRONICALLY. PRIOR TO SEPTEMBER OF EACH YEAR, THE NOMINATING COMMITTEE SHALL PROVIDE THE BOARD OF DIRECTORS THEIR RECOMMENDATIONS FOR ELECTION OF OFFICRES OF THE BOARD OF DIRECTORS AND OCCUPATIONAL DIVISIONS. THE CHIEF EXECUTIVE OFFICER SHALL PREPARE AND DISTRIBUTE TO THE BOARD OF DIRECTORS A BALLOT FOR THE ELECTION OF OFFICERS OF THE BOARD OF DIRECTORS AND OFFICERS OF EACH OCCUPATIONAL DIVISION. DURING THE MONTH OF SEPTEMBER OF EACH YEAR, THE BOARD OF DIRECTORS SHALL MEET FOR THE PURPOSE OF ELECTING THE OFFICERS OF THE BOARD OF DIRECTORS AND OCCUPATIONAL DIVISIONS. THE FOUR PRINCIPAL OFFICERS OF THE BOARD OF DIRECTORS SHALL BE ELECTED BY AND FROM THE CURRENT CHAPTER BOARD OF DIRECTORS. THE BOARD OF DIRECTORS SHALL ELECT THE OFFICERS OF EACH OCCUPATIONAL DIVISION. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15A THE AUDIT AND FINANCE COMMITTEE REVIEWS AND APPROVES THE CEO'S COMPENSATION FORM 990, PART VI, SECTION C, LINE 19 INFORMATION REGARDING THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII LINE 2C THE OVERSIGHT PROCESS OR SELECTION PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. AGC OF AMERICA 2300 WILSON BOULEVARD SUITE 400 ARLINGTON VA 22201 530029260 TRADE ASSOCIATION FOR HIGHWAY & COMMERICAL CONSTRUCTION VA 501(C)(6) N/A N/A 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 1 AGC OF AMERICA S 216310 ACTUAL