Civic Intelligence

Indianapolis Bar Association Inc

EIN 35-0412670 • 501(c)6 • Indianapolis, IN

View Organization Page

Profile

To serve its members, promote justice, and enhance the legal profession.

140 N Illinois StreetIndianapolis, IN 46204

www.indybar.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.72x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

2.19x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Net Margin

40th percentile

2.0%

Higher net margin than 40% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

28th percentile

0.0%

Faster asset growth than 28% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

27th percentile

0.5%

Faster revenue growth than 27% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$6,599,297

Down $56,948 (-0.9%) from 2023

Liabilities

Down

$4,722,338

Down $141,272 (-2.9%) from 2023

Net Assets

Up

$1,876,959

Up $84,324 (+4.7%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin40th percentile

Revenue

Down

$2,152,240

Down $3,206 (-0.1%) from 2023

Expenses

Up

$2,110,101

Up $3,582 (+0.2%) from 2023

Net Income

Down

$42,139

Down $6,788 (-14%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth28th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $1,420,179Liabilities 2010: $744,571Net Assets 2010: $675,6082010Assets 2011: $1,519,669Liabilities 2011: $885,494Net Assets 2011: $634,1752011Assets 2012: $1,489,559Liabilities 2012: $756,137Net Assets 2012: $733,4222012Assets 2013: $1,668,154Liabilities 2013: $779,809Net Assets 2013: $888,3452013Assets 2014: $1,852,705Liabilities 2014: $824,462Net Assets 2014: $1,028,2432014Assets 2015: $1,771,150Liabilities 2015: $776,128Net Assets 2015: $995,0222015Assets 2016: $1,695,487Liabilities 2016: $703,101Net Assets 2016: $992,3862016Assets 2017: $1,798,479Liabilities 2017: $718,316Net Assets 2017: $1,080,1632017Assets 2018: $1,730,059Liabilities 2018: $644,190Net Assets 2018: $1,085,8692018Assets 2019: $2,042,705Liabilities 2019: $704,087Net Assets 2019: $1,338,6182019Assets 2020: $2,279,003Liabilities 2020: $658,806Net Assets 2020: $1,620,1972020Assets 2021: $2,640,224Liabilities 2021: $881,498Net Assets 2021: $1,758,7262021Assets 2022: $6,593,696Liabilities 2022: $5,032,720Net Assets 2022: $1,560,9762022Assets 2023: $6,656,245Liabilities 2023: $4,863,610Net Assets 2023: $1,792,6352023Assets 2024: $6,599,297Liabilities 2024: $4,722,338Net Assets 2024: $1,876,9592024

Highlighted filing

2024

Assets$6,599,297
Liabilities$4,722,338
Net Assets$1,876,959
Open 2024 Filing

Operations Trend

Revenue Growth27th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,899,1342010Expenses 2011: $1,958,7482011Expenses 2012: $2,024,0632012Revenue 2013: $2,130,845Expenses 2013: $2,039,847Net Income 2013: $90,9982013Revenue 2014: $2,087,309Expenses 2014: $1,915,942Net Income 2014: $171,3672014Revenue 2015: $1,972,465Expenses 2015: $1,955,535Net Income 2015: $16,9302015Revenue 2016: $1,873,673Expenses 2016: $1,918,708Net Income 2016: -$45,0352016Revenue 2017: $1,986,534Expenses 2017: $1,967,146Net Income 2017: $19,3882017Revenue 2018: $2,176,410Expenses 2018: $2,008,753Net Income 2018: $167,6572018Revenue 2019: $2,141,512Expenses 2019: $2,015,868Net Income 2019: $125,6442019Revenue 2020: $1,696,890Expenses 2020: $1,536,924Net Income 2020: $159,9662020Revenue 2021: $1,963,024Expenses 2021: $1,882,089Net Income 2021: $80,9352021Revenue 2022: $2,131,146Expenses 2022: $2,119,780Net Income 2022: $11,3662022Revenue 2023: $2,155,446Expenses 2023: $2,106,519Net Income 2023: $48,9272023Revenue 2024: $2,152,240Expenses 2024: $2,110,101Net Income 2024: $42,1392024

Highlighted filing

2024

Revenue$2,152,240
Expenses$2,110,101
Net Income$42,139
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,599,297
Liabilities
$4,722,338
Net assets
$1,876,959
Revenue
$2,152,240
Expenses
$2,110,101
Net income
$42,139
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.60$4.72$1.88$2.15$2.11$0.04
2023Detailed filing. Detailed filing data is available for this year.$6.66$4.86$1.79$2.16$2.11$0.05
2022Detailed filing. Detailed filing data is available for this year.$6.59$5.03$1.56$2.13$2.12$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.64$0.88$1.76$1.96$1.88$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.28$0.66$1.62$1.70$1.54$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.04$0.70$1.34$2.14$2.02$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.73$0.64$1.09$2.18$2.01$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.80$0.72$1.08$1.99$1.97$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.70$0.99$1.87$1.92$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.77$0.78$1.00$1.97$1.96$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.85$0.82$1.03$2.09$1.92$0.17
2013Detailed filing. Detailed filing data is available for this year.$1.67$0.78$0.89$2.13$2.04$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.76$0.73$2.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.89$0.63$1.96
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.74$0.68$1.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$2,775,753
Mission and Program Overview

Mission

To serve its members, promote justice, and enhance the legal profession.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,559,618$1,740,214▲ $180,596
Cash and Non-Interest-Bearing Accounts$686,463$740,580▲ $54,117
Land, Buildings, and Equipment, Net$221,119$153,167▼ $67,952
Prepaid Expenses and Deferred Charges$95,013$84,137▼ $10,876
Total Assets$6,656,245$6,599,297▼ $56,948
Other Assets Total$4,094,032$3,881,199▼ $212,833
Liabilities
Other Liabilities$4,244,323$4,045,403▼ $198,920
Deferred Revenue$600,731$649,845▲ $49,114
Accounts Payable and Accrued Expenses$18,556$27,090▲ $8,534
Total Liabilities$4,863,610$4,722,338▼ $141,272
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,792,635$1,876,959▲ $84,324
Total Net Assets Fund Balance$1,792,635$1,876,959▲ $84,324
Total Liabilities and Net Assets / Fund Balance$6,656,245$6,599,297▼ $56,948

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115,293$254,141$369,434
Other Land Buildings$3,333$60,092$63,425
Leasehold Improvements$34,541$21,779$56,320
Other Assets Org$114,220--
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Julie ArmstrongExecutive DirectorFT$176,007$73,555$249,562

Board Members and Trustees

NameTitle
Rebecca GeyerImmediate Past President
David DuncanPresident
Lee ChristiePresident-elect
Katherine Jackson-lindsay1st Vice President
Amanda GallagherVice President
Peter ElliottVice President
Raegan GibsonVice President
Travis Van WinkleVice President
Allyson EmleyDirector
Barath RamanDirector
Brianna SchroederDirector
Briceida OrtegaDirector
Charles NiblickDirector
Elizabeth RobersonDirector
Jane Magnus StinsonDirector
Jim SnyderDirector
Jimmie McmillianDirector
John KautzmanDirector
Jon FergusonDirector
Lacey BerkshireDirector
Latoya HighsawDirector
Mindy Westrick BrownDirector
Reynold BerryDirector
Roberta RossDirector
Sonya SeederDirector
Emily Angel-shawSecretary
Adam ChristensenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,142,560
Program Service Revenue
$866,957
Investment Income
$142,723
Other Revenue
$0
Change in Net Assets
$42,139

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,142,271
Revenue Not Reported on Financial Statements
$9,969
Revenue Not Reported on Form 990
$42,185
Total Revenue per Audited Statements
$2,184,456
Total Revenue per Form 990
$2,152,240
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,063,933
Salaries, Compensation, and Employee Benefits$1,046,168
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$599,895
Conferences and Meetings---$374,575
Occupancy---$284,136
Current Officers, Directors, Trustees, and Key Employees---$249,562
Other Employee Benefits---$136,217
Depreciation Depletion---$71,335
Payroll Taxes---$60,494
All Other Expenses---$52,642
Information Technology---$46,014
Office Expenses---$25,835
Other Expenses---$23,485
Fees for Services Accounting---$20,798
Fees for Service Investment Mgmnt Fees---$9,969
Insurance---$9,602
Total Functional Expenses$0$0$0$2,110,101

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,110,101
Expenses per Audited Statements$2,100,132
Total Expenses per Audited Statements$2,100,132
Expenses Not Reported on Financial Statements$9,969
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$4,014,281
Due to Related Party$31,122
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Raegan gibson and latoya highsaw are colleagues.”

Form 990, Part VI, Section A, Line 6

“This is a membership organization.”

Form 990, Part VI, Section A, Line 7A

“The president selects his/her vice-presidents.”

Form 990, Part VI, Section B, Line 11B

“Each year the audit & investment committee, which is comprised of leadership and volunteers of both the indianapolis bar association and indianapolis bar foundation, takes a presentation from the accounting firm employed to prepare the form 990 upon completion. The full report is reviewed and questions are posed. Once all questions have been answered the report is accepted by the audit & investment committee which includes the association's treasurer. The treasurer then presents a copy of the form 990 to the board of directors at the board's next regularly scheduled meeting. The form 990 is then posted on the www.indybar.org website.”

Form 990, Part VI, Section B, Line 12C

“All board members are required to sign the conflict of interest policy. If a situation becomes known, it is reviewed and addressed by the executive committee.”

Form 990, Part VI, Section B, Line 15A

“In december, the personnel committee annually reviews and determines the compensation of the executive director for the following calendar year.”

Form 990, Part VI, Section C, Line 19

“All documents are available upon request to the executive director.”

Filing and Contact Details

Filer

Filer Name
Indianapolis Bar Association Inc
EIN
35-0412670
Phone
3172692000
Address
140 N ILLINOIS STREET, INDIANAPOLIS, IN 46204

Signing Officer

Name
Julie Armstrong
Title
Executive Director
Phone
3172692000
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Julie Armstrong
Formed
1878
Legal Domicile
In
Voting Board Members
27
Independent Board Members
27
Employees
18
Volunteers
600

Preparer

Firm
Blue & Co LLC
Address
813 WEST SECOND STREET, SEYMOUR, IN 47274
Preparer
Kandy L Wischmeier CPA
Phone
8125228416
Supplemental Narrative

Additional Explanations

990, Part XXI, Line 2C

“Organization has a board of directors that assumes responsibility and oversees the audit and selection of the independent accountant”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from taxes under section 501 (c)(6) of the internal revenue code and a similar provision of state law. However, the association is subject to income tax on any unrelated business taxable income. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the association and recognize a tax liability if the association has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the association, and has concluded that as of december 31, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying financial statements. The association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. As such, the association is generally exempt from income taxes. However, the association is required to file federal form 990 - return of organization exempt from income tax which is an informational return only.”

Raw XML AppendixShowing 400 of 606 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0TO SERVE ITS MEMBERS, PROMOTE JUSTICE, AND ENHANCE THE LEGAL PROFESSION.
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IRS990/Form990PartVIISectionAGrp/TitleTxt20VICE PRESIDENT
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