Civic Intelligence

Indiana Apartment Association Inc

EIN 35-1160614 • 501(c)6 • Indianapolis, IN

Profile

To promote, advise and protect the general interests of the ownership and management of multi-family housing in the indiana area by uniting those engaged in the business. To uphold the dignity of the property management profession and to acquire and disseminate useful business information among its members, to foster a spirit of cooperation among its members; to cultivate higher standards of practice and business ethics.

9200 Keystone Xing Ste 100 100Indianapolis, IN 46240-2166

www.iaaonline.net

Siviq Scores

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

Liabilities / Assets

57th percentile

0.25x

Higher debt load relative to assets than 57% of similar nonprofits.

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

Liabilities / Revenue

67th percentile

0.45x

Higher debt load relative to revenue than 67% of similar nonprofits.

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

Net Margin

74th percentile

13%

Higher net margin than 74% of similar nonprofits.

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

Top Officer Pay

79th percentile

$443,164

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 11.9% of source-year revenue.

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

Asset Growth

46th percentile

3.9%

Faster asset growth than 46% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

81st percentile

18%

Faster revenue growth than 81% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$6,728,229

Up $254,339 (+3.9%) from 2023

Liabilities

Down

$1,673,363

Down $182,098 (-9.8%) from 2023

Net Assets

Up

$5,054,866

Up $436,437 (+9.4%) from 2023

Operations
Liabilities / Revenue67th percentileNet Margin74th percentile

Revenue

Up

$3,729,554

Up $577,538 (+18%) from 2023

Expenses

Up

$3,230,513

Up $153,017 (+5.0%) from 2023

Net Income

Up

$499,041

Up $424,521 (+570%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,115,010Liabilities 2010: $339,319Net Assets 2010: $1,775,6912010Assets 2011: $2,040,021Liabilities 2011: $330,773Net Assets 2011: $1,709,2482011Assets 2012: $2,239,468Liabilities 2012: $190,957Net Assets 2012: $2,048,5112012Assets 2013: $2,625,686Liabilities 2013: $285,555Net Assets 2013: $2,340,1312013Assets 2014: $2,507,539Liabilities 2014: $157,647Net Assets 2014: $2,349,8922014Assets 2015: $2,676,366Liabilities 2015: $278,728Net Assets 2015: $2,397,6382015Assets 2016: $2,955,275Liabilities 2016: $258,643Net Assets 2016: $2,696,6322016Assets 2017: $3,319,447Liabilities 2017: $267,702Net Assets 2017: $3,051,7452017Assets 2018: $3,252,916Liabilities 2018: $185,549Net Assets 2018: $3,067,3672018Assets 2019: $4,063,679Liabilities 2019: $337,130Net Assets 2019: $3,726,5492019Assets 2020: $4,410,617Liabilities 2020: $526,301Net Assets 2020: $3,884,3162020Assets 2021: $4,827,785Liabilities 2021: $320,325Net Assets 2021: $4,507,4602021Assets 2022: $6,032,089Liabilities 2022: $1,947,752Net Assets 2022: $4,084,3372022Assets 2023: $6,473,890Liabilities 2023: $1,855,461Net Assets 2023: $4,618,4292023Assets 2024: $6,728,229Liabilities 2024: $1,673,363Net Assets 2024: $5,054,8662024

Highlighted filing

2024

Assets$6,728,229
Liabilities$1,673,363
Net Assets$5,054,866
Open 2024 Filing

Operations Trend

Revenue Growth81st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2010: $1,616,5932010Expenses 2011: $1,830,0942011Expenses 2012: $1,827,4112012Revenue 2013: $2,006,017Expenses 2013: $1,925,256Net Income 2013: $80,7612013Revenue 2014: $2,118,746Expenses 2014: $2,052,726Net Income 2014: $66,0202014Revenue 2015: $2,206,092Expenses 2015: $2,067,773Net Income 2015: $138,3192015Revenue 2016: $2,674,328Expenses 2016: $2,362,102Net Income 2016: $312,2262016Revenue 2017: $2,364,860Expenses 2017: $2,183,966Net Income 2017: $180,8942017Revenue 2018: $2,582,313Expenses 2018: $2,380,777Net Income 2018: $201,5362018Revenue 2019: $2,723,619Expenses 2019: $2,372,297Net Income 2019: $351,3222019Revenue 2020: $2,092,264Expenses 2020: $2,034,898Net Income 2020: $57,3662020Revenue 2021: $2,912,409Expenses 2021: $2,405,765Net Income 2021: $506,6442021Revenue 2022: $2,917,465Expenses 2022: $2,631,628Net Income 2022: $285,8372022Revenue 2023: $3,152,016Expenses 2023: $3,077,496Net Income 2023: $74,5202023Revenue 2024: $3,729,554Expenses 2024: $3,230,513Net Income 2024: $499,0412024

Highlighted filing

2024

Revenue$3,729,554
Expenses$3,230,513
Net Income$499,041
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,728,229
Liabilities
$1,673,363
Net assets
$5,054,866
Revenue
$3,729,554
Expenses
$3,230,513
Net income
$499,041
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.73$1.67$5.05$3.73$3.23$0.50
2023Detailed filing. Detailed filing data is available for this year.$6.47$1.86$4.62$3.15$3.08$0.07
2022Detailed filing. Detailed filing data is available for this year.$6.03$1.95$4.08$2.92$2.63$0.29
2021Detailed filing. Detailed filing data is available for this year.$4.83$0.32$4.51$2.91$2.41$0.51
2020Detailed filing. Detailed filing data is available for this year.$4.41$0.53$3.88$2.09$2.03$0.06
2019Detailed filing. Detailed filing data is available for this year.$4.06$0.34$3.73$2.72$2.37$0.35
2018Detailed filing. Detailed filing data is available for this year.$3.25$0.19$3.07$2.58$2.38$0.20
2017Detailed filing. Detailed filing data is available for this year.$3.32$0.27$3.05$2.36$2.18$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.96$0.26$2.70$2.67$2.36$0.31
2015Detailed filing. Detailed filing data is available for this year.$2.68$0.28$2.40$2.21$2.07$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.51$0.16$2.35$2.12$2.05$0.07
2013Detailed filing. Detailed filing data is available for this year.$2.63$0.29$2.34$2.01$1.93$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$0.19$2.05$1.83
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.04$0.33$1.71$1.83
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.12$0.34$1.78$1.62
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$4,438,671
Mission and Program Overview

Mission

To promote, advise and protect the general interests of the ownership and management of multi-family housing in the indiana area by uniting those engaged in the business. To uphold the dignity of the property management profession and to acquire and disseminate useful business information among its members, to foster a spirit of cooperation among its members; to cultivate higher standards of practice and business ethics.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,533,427$3,767,279▲ $233,852
Cash and Non-Interest-Bearing Accounts$1,076,951$1,255,787▲ $178,836
Land, Buildings, and Equipment, Net$258,898$266,630▲ $7,732
Prepaid Expenses and Deferred Charges$51,276$84,779▲ $33,503
Accounts Receivable$63,274$65,063▲ $1,789
Inventories for Sale or Use$2,495$2,350▼ $145
Total Assets$6,473,890$6,728,229▲ $254,339
Other Assets Total$1,487,569$1,286,341▼ $201,228
Liabilities
Other Liabilities$1,640,506$1,453,294▼ $187,212
Deferred Revenue$80,477$181,451▲ $100,974
Accounts Payable and Accrued Expenses$134,478$38,618▼ $95,860
Total Liabilities$1,855,461$1,673,363▼ $182,098
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,406,222$4,898,245▲ $492,023
Net Assets With Donor Restrictions$212,207$156,621▼ $55,586
Total Net Assets Fund Balance$4,618,429$5,054,866▲ $436,437
Total Liabilities and Net Assets / Fund Balance$6,473,890$6,728,229▲ $254,339

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$261,106$186,722$447,828
Leasehold Improvements$5,524$3,812$9,336
Other Assets Org$1,286,341--
Other Securities$615,000--
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynne Petersen CaePresidentFT$316,202$126,962$443,164
Brian SpauldingDirector of Government AffFT$181,498$58,080$239,578

Board Members and Trustees

NameTitle
Sandy CarminChairman of the Board
Tim ShaferPast Chairman of the Board
Alex StokelyVice Chairman of the Board
Adam EhretBoard Member
Bruce MillsBoard Member
Chuck TownsendBoard Member
Cindy KoehlerBoard Member
Clarke ArnoldBoard Member
George TikijianBoard Member
Greg MartinBoard Member
John EhrhardtBoard Member
Jon HicksBoard Member
Kristie ArnstBoard Member
Luke GilliattBoard Member
Michael CollinsBoard Member
Mike GormanBoard Member
Mj TrujilloBoard Member
Randy EscueBoard Member
David LambChapter Board Member
Lyal HuffSupplier Board Member
Lyndsey HoltSupplier Board Member
Peggy MeyerChapter Staff Member
Charlie KurtzSecretary
Chad GreiweTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,179,929
Investment Income
$389,122
Other Revenue
$160,503
Change in Net Assets
$499,041

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,729,554
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$524,349
Total Revenue per Audited Statements
$4,253,903
Total Revenue per Form 990
$3,729,554
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,911,924
Salaries, Compensation, and Employee Benefits$1,318,589
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,210,724
Occupancy---$728,401
All Other Expenses---$151,452
Fees for Services Other---$146,965
Office Expenses---$141,543
Insurance---$113,579
Payroll Taxes---$76,191
Advertising---$61,610
Other Expenses---$49,190
Depreciation Depletion---$46,775
Fees for Service Investment Mgmnt Fees---$34,219
Other Employee Benefits---$31,674
Fees for Services Accounting---$24,300
Fees for Services Management---$15,017
Information Technology---$10,563
Travel---$5,692
Fees for Services Lobbying---$994
Total Functional Expenses$0$0$0$3,230,513

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,817,466
Expenses per Audited Statements$3,230,513
Total Expenses per Form 990$3,230,513
Expenses Not Reported on Form 990$586,953
Expenses Not Reported on Financial Statements$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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$937,338
Current Year Nondeductible Lobbying and Political Cost$749,782
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$1,422,528
Accrued Expenses$30,766
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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 B, Line 11B

“The auditing firm sends a draft of the return to management. Management forwards a draft copy of the return to the officers. The board is informed that the 990 has been filed and if they would like to review a copy of the return it will be provided to them at that time.”

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

“Management requires all directors to review and sign the conflict of interest policy on an annual basis.”

Form 990, Part VI, Section B, Line 15

“The officers approve the salaries then the board approves the salaries via the annual budget process.”

Form 990, Part VI, Section C, Line 19

“The form 990 and all related financial and policy information is made available to the public upon written request.”

Filing and Contact Details

Filer

Filer Name
Indiana Apartment Association Inc
EIN
35-1160614
Phone
3178168900
Address
9200 KEYSTONE XING STE 100 100, INDIANAPOLIS, IN 46240-2166

Signing Officer

Name
Brian Spaulding
Title
President
Phone
3178168900
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brian Spaulding
Formed
1969
Legal Domicile
In
Voting Board Members
24
Independent Board Members
24
Employees
0
Volunteers
0

Preparer

Firm
Cbiz Advisors LLC
Address
3925 RIVER CROSSING PKWY STE 100, INDIANAPOLIS, IN 46240
Preparer
C Brian Thrasher
Phone
3174722200
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“PAC NET INCOME -55,586.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code and application state law. 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 that 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 the technical merits of the position. Examples of tax positions include the tax-exempt status of the association and various positions related to the potential sources of unrelated business taxable income (ubti). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. Management has determined there are no material uncertain positions that require the recognition in the financial statements. Additionally, no provision for income taxes is reflected in the statements of activities or statements of financial position.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“PAC REVENUE 531,367.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“PAC EXPENSES 586,953.”

Raw XML AppendixShowing 400 of 610 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 PROMOTE, ADVISE AND PROTECT THE GENERAL INTERESTS OF THE OWNERSHIP AND MANAGEMENT OF MULTI-FAMILY HOUSING IN THE INDIANA AREA BY UNITING THOSE ENGAGED IN THE BUSINESS. TO UPHOLD THE DIGNITY OF THE PROPERTY MANAGEMENT PROFESSION AND TO ACQUIRE AND DISSEMINATE USEFUL BUSINESS INFORMATION AMONG ITS MEMBERS, TO FOSTER A SPIRIT OF COOPERATION AMONG ITS MEMBERS; TO CULTIVATE HIGHER STANDARDS OF PRACTICE AND BUSINESS ETHICS.
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IRS990/Form990PartVIISectionAGrp/TitleTxt20BOARD MEMBER
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