2025-11-14T14:57:19-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 4747 EXECUTIVE DR SUITE 1300 SAN DIEGO CA 92121 990 2024-01-01 951951119 ASSOCIATED GENERAL CONTRACTORS OF AMERICA SAN DIEGO CHAPTER INC ASSO 8585587444 10140 RIVERFORD ROAD LAKESIDE CA 92040 EDDIE SPRECCO CEO 8585587444 2025-11-03 1 1 JANE COLEMAN SENIOR MANAGER P01391236 8586271400 2024 2025-03-06 01:10:19Z EDDIE SPRECCO 10140 RIVERFORD ROAD LAKESIDE CA 92040 6398483 0 X WWW.AGCSD.ORG X 1957 CA TO PROVIDE SERVICES TO MEMBERS IN THE CONSTRUCTION INDUSTRY. 22 22 16 300 15200 0 0 0 4745872 4909073 72922 67251 817427 776178 5636221 5752502 0 0 0 0 1604852 2020224 0 0 0 3668550 3508801 5273402 5529025 362819 223477 15566854 15322939 10375362 9768658 5191492 5554281 X DEDICATED TO PROVIDING OPPORTUNITY, FREE ENTERPRISE, SKILL, INTEGRITY AND RESPONSIBILITY AMONG SAN DIEGO'S CONSTRUCTION PROFESSIONALS. 0 0 MEMBER SERVICES PROVIDE ASSISTANCE TO MEMBERS ON ISSUES SUCH AS SAFETY, RESOLVING PROBLEMS WITH AGENCIES, SHARING OF INFORMATION, AND PROMOTING THE CONSTRUCTION INDUSTRY TO THE PUBLIC. CONFERENCES AND MEETINGS PROVIDE UPDATES TO MEMBERS IN AREAS INCLUDING CONTRACTS, LEGAL ISSUES, ACCOUNTING, TAXATION, MARKETING, BUSINESS, AND OTHER AREAS AFFECTING THE CONSTRUCTION INDUSTRY. TECHNICAL SERVICES PROVIDE ASSISTANCE TO MEMBERS IN UNION NEGOTIATIONS. COMMUNICATIONS AND PUBLICATIONS PROVIDE INFORMATION ON ISSUES AFFECTING MEMBERSHIP THROUGH A MAGAZINE, BULLETINS, AND AN INFORMATIONAL BROCHURE. 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 28 0 1 16 1 1 1 0 0 0 0 0 0 0 X 22 22 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 1 0 0 CA X EDDIE SPRECCO 8585587444 10140 RIVERFORD ROAD LAKESIDE CA 92040 EDDIE SPRECCO CEO 40.00 X 252126 0 70759 DUSTIN STEINER VP OF GOVT. RELATIONS 40.00 X 177424 0 15642 RACHELE KRUSHENSKY DIR. M&E, MEMBERSHIP SERVICE 40.00 X 136080 0 32323 JAMES MCMANUS DIR. ENGINEERING CONSTRUCTION 40.00 X 125718 0 11772 JOHN HURLEY CONTROLLER 40.00 X 117587 0 30932 GITA MURTHY PRESIDENT 1.00 X X 0 0 0 NORBERT SCHULTZ PRESIDENT 1.00 X X 0 0 0 JASON MORDHORST VICE PRESIDENT 1.00 X X 0 0 0 WES WISE SECRETARY/TREASURER 1.00 X X 0 0 0 AAARON MAGADALENO TRUSTEE 1.00 X 0 0 0 AUSTIN CAMERON PAST PRESIDENT 1.00 X 0 0 0 BARRY SWAIM TRUSTEE 1.00 X 0 0 0 BILL HAITHCOCK TRUSTEE 1.00 X 0 0 0 JEFF HARPER TRUSTEE 1.00 X 0 0 0 JEFF TURNER TRUSTEE 1.00 X 0 0 0 JOEL ROBINETT TRUSTEE 1.00 X 0 0 0 KARI KYNE TRUSTEE 1.00 X 0 0 0 LARRY MCMAHON TRUSTEE 1.00 X 0 0 0 MARK DOWSING TRUSTEE 1.00 X 0 0 0 MARK WEIAND TRUSTEE 1.00 X 0 0 0 MIKE BERRYHILL TRUSTEE 1.00 X 0 0 0 MIKE SPAIN TRUSTEE 1.00 X 0 0 0 MIKE WILLIAMSON TRUSTEE 1.00 X 0 0 0 ROSS BROWN TRUSTEE 1.00 X 0 0 0 SCOTT MASSNER TRUSTEE 1.00 X 0 0 0 STEPHEN FRIAR TRUSTEE 1.00 X 0 0 0 TAMELA BARNHART-REESE TRUSTEE 1.00 X 0 0 0 808935 0 161428 5 0 1 0 POWER SUMMIT 6236 LAKE ALTURAS AVE SAN DIEGO CA 92119 INSTRUCTOR 121154 BRIAN GAYLORD 575 N WINCHESTER BLVD SANTA CLARA CA 95050 INSTRUCTOR 102980 2 MEMBERSHIP DUES 541900 2339506 2339506 NETWORKING EVENT REV. 541900 860689 860689 EDUCATIONAL SEMINARS 541900 831777 831777 SAFETY PROGRAM 541900 451946 451946 PLAN ROOM 541800 408454 371691 36763 16701 16701 4909073 373 373 1170552 412859 757693 757693 779256 -21563 300000 233122 66878 66878 66878 18485 18485 18485 5752502 5651566 15200 85736 322885 1343099 121560 111198 121482 8197 46496 8000 59500 33800 174462 97119 206778 25996 142786 372102 221000 391536 65434 NETWORKING EVENTS 788550 EDUCATIONAL SEMINARS 431027 SAFETY PROGRAM 390933 45085 5529025 534630 379491 71979 100739 36544 2795 336700 254603 14310501 3912820 10731842 10397681 3206426 3459486 648733 728144 15566854 15322939 693515 873592 956532 339713 8714826 8549676 10489 5677 10375362 9768658 X 5191492 5554281 5191492 5554281 15566854 15322939 X 223477 86182 53130 X 0 1 X 1 0 THE INFRASTRUCTURE PAC OF THE ASSOCIATED GENERAL CONTRACTORS 7185 NAVAJO ROAD SUITE P SAN DIEGO CA 92119 330806949 93500 0 0 0 2212006 101500 101500 152818 -51318 2796631 2796631 10778681 3225415 7553266 641395 593611 47784 93794 93794 0 10397681 X 6030543 86182 86182 5944361 -191859 -191859 5752502 5774014 465989 465989 5308025 221000 221000 5529025 PART X, LINE 2: THE CHAPTER IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE (IRC) SECTION 501(C)(6) AND THE CORRESPONDING PROVISIONS OF THE CALIFORNIA REVENUE AND TAXATION CODE. THE CHAPTER IS SUBJECT TO FEDERAL AND CALIFORNIA INCOME TAXES ON UNRELATED BUSINESS INCOME, AS STIPULATED IN IRC SECTION 511. FOR EACH OF THE YEARS ENDED DECEMBER 31, 2024 AND 2023, TAXES ARE RECORDED WHEN PAID AND NO PROVISION FOR INCOME TAX HAS BEEN MADE. THE CHAPTER HAS NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES AS OF DECEMBER 31, 2024 AND 2023. THE CHAPTER FILES AN EXEMPT RETURN IN THE UNITED STATES FEDERAL JURISDICTION AND WITH THE FRANCHISE TAX BOARD IN THE STATE OF CALIFORNIA. PART XI, LINE 4B - OTHER ADJUSTMENTS: RENTAL EXPENSE -412,859. NATIONAL DUES 221,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 412,859. UNREALIZED GAIN ON INTEREST SWAP 53,130. PART XII, LINE 4B - OTHER ADJUSTMENTS: NATIONAL DUES 221,000. X 1 1 X X 0 0 0 EDDIE SPRECCO CEO 197126 0 55000 0 0 0 19913 0 50846 0 322885 0 0 0 DUSTIN STEINER VP OF GOVT. RELATIONS 156424 0 21000 0 0 0 15642 0 0 0 193066 0 0 0 RACHELE KRUSHENSKY DIR. M&E, MEMBERSHIP SERVICE 114080 0 22000 0 0 0 11450 0 20873 0 168403 0 0 0 PART I, LINE 1A VP OF GOVERNMENT RELATIONS RECEIVES BENEFIT OF HEALTH OR SOCIAL CLUB DUES. SUCH BENEFIT IS NOT INCLUDED AS COMPENSATION BECAUSE ACTIVITY IS 100% BUSINESS RELATED. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERSHIP OF THE CHAPTER SHALL INCLUDE INDIVIDUALS, SOLE PROPRIETORSHIPS, PARTNERSHIPS, CORPORATIONS, OR LIMITED LIABILITY COMPANIES WHO HAVE ESTABLISHED A REPUTATION FOR SKILL, INTEGRITY AND RESPONSIBILITY IN THEIR RESPECTIVE TRADES AND PROFESSIONS AND ARE DULY LICENSED WHEN REQUIRED BY LAW AND SHALL BE DIVIDED INTO THE FOLLOWING CLASSIFICATIONS: ACTIVE MEMBERS: "ACTIVE MEMBERS" SHALL INCLUDE GENERAL BUILDING CONTRACTORS AND GENERAL ENGINEERING CONTRACTORS AS DEFINED BY THE CALIFORNIA BUSINESS AND PROFESSIONS CODE AND CONTRACTOR MEMBERS. SPECIALTY MEMBERS: "SPECIALTY MEMBERS" SHALL INCLUDE SPECIALTY CONTRACTORS AS DEFINED BY THE CALIFORNIA BUSINESS AND PROFESSIONS CODE WHO ARE ENGAGED IN THE BUSINESS OF CONSTRUCTION CONTRACTING. CONTRACTOR MEMBERS: "CONTRACTOR MEMBERS" SHALL INCLUDE SPECIALTY CONTRACTORS WHO ALSO PARTICIPATE IN ONE OR MORE OF THE CHAPTER'S SERVICE PROGRAMS AND PAY CHAPTER DUES IN THE SAME MANNER AS GENERAL BUILDING CONTRACTOR AND GENERAL ENGINEERING CONTRACTOR MEMBERS AND SHALL BE CONSIDERED AN ACTIVE MEMBER OF THE ASSOCIATION. AFFILIATE MEMBERS: "AFFILIATE MEMBERS" SHALL INCLUDE MEMBERS WHO ARE ENGAGED PRINCIPALLY IN THE MANUFACTURE OR SALE OF MATERIALS, EQUIPMENT OR SERVICES TO CONTRACTORS. DEVELOPER MEMBERS: "DEVELOPER MEMBERS" SHALL INCLUDE MEMBERS ENGAGED IN PROPERTY DEVELOPMENT ACTIVITIES AND WHICH DO NOT PERFORM WORK AS A CONTRACTOR OR CONSTRUCTION MANAGER FOR THEMSELVES OR OTHERS. INACTIVE MEMBERS: "INACTIVE MEMBERS" SHALL INCLUDE MEMBERS NO LONGER ACTIVELY ENGAGED IN THE CONSTRUCTION INDUSTRY BUT WHO, FOR A CONTINUOUS PERIOD OF TEN OR MORE YEARS, HAD BEEN A MEMBER OF THE CHAPTER IN ONE OR MORE OF THE PRECEDING CLASSIFICATIONS. EMERGING BUSINESS MEMBER: "EMERGING BUSINESS MEMBER" SHALL BE LIMITED TO FIRST TIME AGC MEMBERS WITH A MAXIMUM ANNUAL BUSINESS VOLUME NOT TO EXCEED $500,000. MEMBERSHIP IN THIS CLASSIFICATION SHALL BE FOR A MAXIMUM OF THREE YEARS. FORM 990, PART VI, SECTION A, LINE 7A THE CHAPTER'S EXECUTIVE COMMITTEE SHALL ACT AS THE NOMINATING COMMITTEE FOR CHAPTER'S BOARD OF DIRECTORS POSITIONS. ACTIVE MEMBERS AND QUALIFYING CONTRACTOR MEMBERS ELECT THE CHAPTER'S BOARD OF DIRECTORS PROPOSED BY THE NOMINATING COMMITTEE. THE CHAPTER IS A CHAPTER OF THE ASSOCIATED GENERAL CONTRACTORS OF AMERICA ("AGC NATIONAL"). THE CHAPTER SHALL APPOINT THE CHAIR OF THE AGC CONSTRUCTION LEADERSHIP COUNCIL (CLC) AS A DIRECTOR TO CHAPTER'S BOARD OF DIRECTORS. THE PRESIDENT OF ABC NATIONAL, SUBJECT TO CHAPTER'S BOARD APPROVAL, SHALL APPOINT THE CLC CHAIR WHEN THE CHAIR'S TWO YEAR TERM EXPIRES OR THE CHAIR SERVING IN THE POSITION IS UNABLE TO COMPLETE A TERM. THIS POSITION SHALL BE A VOTING POSITION, BUT THE DIRECTOR FILLING THIS POSITION SHALL NOT BE ELIGIBLE TO SERVE AS AN OFFICER OF THE CHAPTER. FORM 990, PART VI, SECTION A, LINE 7B PROPOSED CHANGES TO THE BYLAWS PROVIDED BY THE BOARD OF DIRECTORS MUST BE APPROVED BY ACTIVE MEMBERS AND CONTRACTOR MEMBERS (QUALIFYING AS ACTIVE MEMBERS). FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S STAFF AND AN OUTSIDE CPA FIRM PREPARE THE FORM 990. THE RETURN IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE THE FORM 990 IS SUBMITTED. FORM 990, PART VI, SECTION B, LINE 12C POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AND DETERMINED AT THE OFFICERS AND BOARD OF DIRECTORS LEVEL. IF A CONFLICT OF INTEREST IS IN EXISTENCE, IT IS REVIEWED AT THE EXECUTIVE COMMITTEE LEVEL. RESTRICTIONS ARE THEN IMPOSED ON SUCH PERSONS WITH A CONFLICT OF INTEREST AS NECESSARY. ANY DIRECTOR WITH A CONFLICT OF INTEREST WOULD NOT BE ABLE TO VOTE ON THE TRANSACTION. THERE WERE NO INCIDENCES OF ANY CONFLICT OF INTEREST IN 2024. FORM 990, PART VI, SECTION B, LINE 15A TOTAL COMPENSATION FOR THE CEO IS PRESENTED BEFORE THE BOARD FOR APPROVAL. THE COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY INDEPENDENT PERSONS; COMPARABILITY DATA IS USED TO DETERMINE COMPENSATION; THE APPROVAL PROCESS AND SOURCE OF COMPARABLE DATA USED FOR APPROVING COMPENSATION IS DOCUMENTED IN THE MINUTES. THIS PROCESS WAS JUST DONE DURING BUDGET COMMITTEE MEETINGS IN FEB 2022. THE ORGANIZATION HAS NO OTHER PAID DIRECTORS, OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9: UNREALIZED GAIN ON INTEREST-RATE SWAP 53,130. AGC OF AMERICA SD CHAPTER APPRENTICESHIP AND TRAINING TRUST FUND 404 CAMINO DEL RIO SOUTH 608 SAN DIEGO CA 92108 330330244 APPRENTICESHIP TRAINING CA 501(C)(5) N/A AGC OF AMERICA SAN DIEGO CHAPTER INC 1 AGC OF AMERICA SD CHAPTER HEALTH AND WELFARE TRUST FUND 404 CAMINO DEL RIO SOUTH 608 SAN DIEGO CA 92108 330078759 HEALTH BENEFITS FOR PARTICIPANTS CA 501(C)(9) N/A AGC OF AMERICA SAN DIEGO CHAPTER INC 1 AGC EDUCATIONAL FOUNDATION 10140 RIVERFORD ROAD LAKESIDE CA 92040 330485056 EDUCATIONAL & TRAINING SCHOLARSHIPS CA 501(C)(3) 9 AGC OF AMERICA SAN DIEGO CHAPTER INC 1 SD AGC VACATION SICK PAY TRUST FUND 2615 CAMINO DEL RIO SOUTH 201 SAN DIEGO CA 92108 477238128 VACATION AND SICK FOR PARTICIPANTS CA 501(C)(9) N/A AGC OF AMERICA SAN DIEGO CHAPTER INC 1 AGC OF AMERICA SD CHAPTER BENEFITS PLUS TRUST FUND 404 CAMINO DEL RIO SOUTH 608 SAN DIEGO CA 92108 336162794 EMPLOYEE BENEFITS CA N/A T 1 AGC OF AMERICA SD CHAPTER 401K PROFIT SHARING PLAN 530 B STREET 900 SAN DIEGO CA 92101 951951119 DEFINED CONTRIBUTION PENSION PLAN CA N/A T 1 AGC OF AMERICA SD CHAPTER RETIREMENT TRUST FUND PO BOX 12630 SAN DIEGO CA 92112 951951119 RETIREMENT PLAN CA N/A T 1 1 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 AGC OF AMERICA SD CHAPTER APPRENTICESHIP AND TRAINING TRUST FUND A 748012 FMV AGC OF AMERICA SD CHAPTER APPRENTICESHIP AND TRAINING TRUST FUND D 52643 FMV AGC OF AMERICA SD CHAPTER HEALTH AND WELFARE TRUST FUND R 147000 FMV AGC OF AMERICA SD CHAPTER BENEFITS PLUS TRUST FUND R 12894 FMV AGC OF AMERICA SD CHAPTER 401K PROFIT SHARING PLAN R 141000 FMV