Civic Intelligence

Retired Indiana Public Employees

EIN 35-1278778 • 501(c)4 • Indianapolis, IN

Profile

Improve the quality of life of our members by providing the relationships, insurance benefits, policy-advocacy, and education needed to retire well from public employment in the hoosier state.

2415 Directors Row MIndianapolis, IN 46241

www.ripea.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.18x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.23x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

22nd percentile

-6.3%

Higher net margin than 22% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

86th percentile

$140,080

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 16.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

43%

Faster revenue growth than 80% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,108,585

Down $147,981 (-12%) from 2023

Liabilities

Down

$201,052

Down $92,785 (-32%) from 2023

Net Assets

Down

$907,533

Down $55,196 (-5.7%) from 2023

Revenue

Up

$878,164

Up $265,273 (+43%) from 2023

Expenses

Up

$933,360

Up $293,223 (+46%) from 2023

Net Income

Down

-$55,196

Down $27,950 (-103%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $790,526Liabilities 2011: $330,902Net Assets 2011: $459,6242011Assets 2012: $811,348Liabilities 2012: $324,697Net Assets 2012: $486,6512012Assets 2013: $870,828Liabilities 2013: $374,247Net Assets 2013: $496,5812013Assets 2014: $935,065Liabilities 2014: $305,643Net Assets 2014: $629,4222014Assets 2015: $1,086,213Liabilities 2015: $345,701Net Assets 2015: $740,5122015Assets 2016: $1,163,033Liabilities 2016: $359,052Net Assets 2016: $803,9812016Assets 2017: $1,267,979Liabilities 2017: $392,814Net Assets 2017: $875,1652017Assets 2018: $1,155,033Liabilities 2018: $201,396Net Assets 2018: $953,6372018Assets 2019: $1,170,174Liabilities 2019: $151,098Net Assets 2019: $1,019,0762019Assets 2020: $1,303,668Liabilities 2020: $226,715Net Assets 2020: $1,076,9532020Assets 2021: $1,198,555Liabilities 2021: $95,397Net Assets 2021: $1,103,1582021Assets 2022: $1,138,010Liabilities 2022: $148,035Net Assets 2022: $989,9752022Assets 2023: $1,256,566Liabilities 2023: $293,837Net Assets 2023: $962,7292023Assets 2024: $1,108,585Liabilities 2024: $201,052Net Assets 2024: $907,5332024

Highlighted filing

2024

Assets$1,108,585
Liabilities$201,052
Net Assets$907,533

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $416,9292011Expenses 2012: $396,7612012Revenue 2013: $443,744Expenses 2013: $433,814Net Income 2013: $9,9302013Revenue 2014: $557,968Expenses 2014: $425,083Net Income 2014: $132,8852014Revenue 2015: $553,306Expenses 2015: $442,216Net Income 2015: $111,0902015Revenue 2016: $550,369Expenses 2016: $486,900Net Income 2016: $63,4692016Revenue 2017: $570,410Expenses 2017: $499,226Net Income 2017: $71,1842017Revenue 2018: $600,471Expenses 2018: $521,999Net Income 2018: $78,4722018Revenue 2019: $609,639Expenses 2019: $544,200Net Income 2019: $65,4392019Revenue 2020: $584,559Expenses 2020: $526,682Net Income 2020: $57,8772020Revenue 2021: $624,154Expenses 2021: $597,949Net Income 2021: $26,2052021Revenue 2022: $548,000Expenses 2022: $661,183Net Income 2022: -$113,1832022Revenue 2023: $612,891Expenses 2023: $640,137Net Income 2023: -$27,2462023Revenue 2024: $878,164Expenses 2024: $933,360Net Income 2024: -$55,1962024

Highlighted filing

2024

Revenue$878,164
Expenses$933,360
Net Income-$55,196

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.11$0.20$0.91$0.88$0.93$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.26$0.29$0.96$0.61$0.64$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.14$0.15$0.99$0.55$0.66$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.20$0.10$1.10$0.62$0.60$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.23$1.08$0.58$0.53$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.17$0.15$1.02$0.61$0.54$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.16$0.20$0.95$0.60$0.52$0.08
2017Detailed filing. Detailed filing data is available for this year.$1.27$0.39$0.88$0.57$0.50$0.07
2016Detailed filing. Detailed filing data is available for this year.$1.16$0.36$0.80$0.55$0.49$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.35$0.74$0.55$0.44$0.11
2014Detailed filing. Detailed filing data is available for this year.$0.94$0.31$0.63$0.56$0.43$0.13
2013Detailed filing. Detailed filing data is available for this year.$0.87$0.37$0.50$0.44$0.43$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.32$0.49$0.40
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.33$0.46$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 8, 2025
Return Version
2024v5.2
Gross Receipts
$878,164
Mission and Program Overview

Mission

Provide information to and act as an advocate for retired indiana employees

Improve the quality of life of our members by providing the relationships, insurance benefits, policy-advocacy, and education needed to retire well from public employment in the hoosier state.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$523,423$549,504▲ $26,081
Cash and Non-Interest-Bearing Accounts$557,718$400,944▼ $156,774
Accounts Receivable$22,542$32,205▲ $9,663
Land, Buildings, and Equipment, Net$9,980$9,718▼ $262
Prepaid Expenses and Deferred Charges-$6,668-
Total Assets$1,256,566$1,108,585▼ $147,981
Other Assets Total$142,903$109,546▼ $33,357
Liabilities
Other Liabilities$163,414$128,097▼ $35,317
Accounts Payable and Accrued Expenses$9,418$55,813▲ $46,395
Deferred Revenue$121,005$17,142▼ $103,863
Total Liabilities$293,837$201,052▼ $92,785
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$962,729$907,533▼ $55,196
Total Net Assets Fund Balance$962,729$907,533▼ $55,196
Total Liabilities and Net Assets / Fund Balance$1,256,566$1,108,585▼ $147,981

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$8,634$31,927$40,561
Leasehold Improvements$1,084$521$1,605
Other Assets Org$107,596--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jessica LoveExecutive DirectorPT$136,000$4,080$140,080
Cleo DuncanPresident-$2,250$750$3,000
Howard BuchanonVice President-$2,250$750$3,000
Jack DillonDirector-$2,500-$2,500
Bruce KimeryDirector-$2,000-$2,000
Craig HartzerDirector-$1,250$750$2,000
Patricia MillerSecretary-$2,000-$2,000
Christie a BaderDirector-$1,750-$1,750
Marriette MontgomeryDirector-$1,000$750$1,750
Robert JackmanDirector-$1,500-$1,500
Billie BreauxDirector-$1,250-$1,250
Mike HinelineDirector-$1,000-$1,000
Michael GulleyDirector-$750-$750
Suzanne HandshoeDirector-$750-$750
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$523,808
Investment Income
$26,978
Other Revenue
$327,378
Change in Net Assets
$-55,196

Audited Revenue Reconciliation

Revenue per Audited Statements
$878,164
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$878,164
Total Revenue per Form 990
$878,164
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$488,031
Salaries, Compensation, and Employee Benefits$445,329
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$276,931--$276,931
Current Officers, Directors, Trustees, and Key Employees$110,361$20,565-$130,926
Fees for Services Other$29,849$21,393-$51,242
Fees for Services Accounting-$40,050-$40,050
Fees for Services Lobbying$39,000--$39,000
Information Technology$16,562$20,216-$36,778
Occupancy$32,671$2,213-$34,884
Payroll Taxes$29,022$1,668-$30,690
Fees for Services Legal-$27,622-$27,622
Conferences and Meetings$24,819--$24,819
Office Expenses$15,345$6,139-$21,484
All Other Expenses$9,565$11,419-$20,984
Insurance$4,917$5,224-$10,141
Other Expenses$7,283$1,380-$8,663
Pension Plan Contributions$6,782--$6,782
Advertising$5,886--$5,886
Travel$5,002--$5,002
Depreciation Depletion$763$510-$1,273
Total Functional Expenses$766,070$167,290$0$933,360

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$933,360
Total Expenses per Audited Statements$933,360
Total Expenses per Form 990$933,360
Expenses Not Reported on Financial Statements$0
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
In-house lobbying only
No
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Rou Liability$112,480
Due to Chapter Affiliates$11,493
Due to Ripea Foundation$4,124
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
Yes
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 A, Line 4

The association amended their articles of incorporation in the current year to modernize and streamline the articles and resolve conflicts between the by-laws and articles. The association also amended their by-laws for the following: (1) updating the definition of membership to match ripea's practices in recent years to include others who support and adhere to the purposes and objectives of the organization, including past and current ripea employees, who shall be allowed associate membership, along with spouses, children and beneficiaries of a current member; (2) identifying voting and non-voting member classes and the associated rights; detailing member meeting requirements; (3) adding the treasurer position back to the list of officers and to the membership of the executive committee; and (4) outlining board member indemnification provisions.

Form 990, Part VI, Section A, Line 6

The organization has members who consist of retired and active indiana state and local government employees. Such individuals pay approximately $15 each year to be members. Members have no voting privileges, except for amending the articles of incorporation, nor do they elect members of the governing body, and the decisions of the governing body are not subject to the approval of members. Further, the members do not have the right to the distribution of any income or assets of the organization.

Form 990, Part VI, Section B, Line 10B

The organization does have several local chapters throughout indiana which allows members from those local communities to more convenietly meet from time to time to discuss issues and activities relevant to retirees. There are no formal written policies and procedures governing the activities of these local chapters, but each chapter is visited at least twice annually by the organization to learn about the activities and issues relevant to each chapter, to communicate to chapter members matters of importance to the organization, and to informally monitor the operations of the chapter.

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

The form 990 is sent to the governing body for review before filing. The form 990 is also discussed at a regularly scheduled board meeting.

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

The organization has adopted a written conflicts of interest policy and officers and directors, as well as anyone else doing business with the organization, are required to disclose any conflicts. Any new director is also required to make a written disclosure before joining the board. Compliance is reviewed annually or more frequently as circumstances warrant.

Form 990, Part VI, Section B, Line 15

The compensation of the executive director is reviewed by the board of directors annually after considering the performance of the executive director and the overall financial health of the organization. There are no other officers or key employees.

Form 990, Part VI, Section C, Line 19

The governing documents of the organization are made available upon specific request.

Filing and Contact Details

Filer

Filer Name
Retired Indiana Public Employees
EIN
35-1278778
Phone
3177890244
Address
2415 DIRECTORS ROW M, INDIANAPOLIS, IN 46241

Signing Officer

Name
Jessica Love
Title
Executive Director
Phone
3177890244
Signed
2025-08-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jessica Love
Formed
1972
Legal Domicile
In
Voting Board Members
13
Independent Board Members
13
Employees
8
Volunteers
20

Preparer

Firm
PILE CPA'S
Address
ONE INDIANA SQUARE STE 1200, INDIANAPOLIS, IN 46204
Preparer
Jeremy C Kopeck CPA
Phone
3172693454
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The association received a determination from the u.s. Treasury department stating it qualifies under the provisions of section 501(c)(4) of the internal revenue code as a tax-exempt organization; however, the association would be subject to tax on income unrelated to its tax-exempt purpose. For the years ended december 31, 2024 and 2023, no accounting for federal and state income taxes was required to be included in the accompanying financial statements. Professional accounting standards require the association to recognize a tax liability only if it is more likely than not the tax position would not be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability greater than 50% likely of being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax liability is recorded. The association examined this issue and determined there are no material contingent tax liabilities or questionable tax positions.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Trust reimbursement of expenses

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Trust reimbursement of expenses

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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/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
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IRS990/FormationYr01972
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0878164
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
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IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020216
IRS990/InformationTechnologyGrp/ProgramServicesAmt016562
IRS990/InformationTechnologyGrp/TotalAmt036778
IRS990/InsuranceGrp/ManagementAndGeneralAmt05224
IRS990/InsuranceGrp/ProgramServicesAmt04917
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt026978
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IRS990/IRPDocumentCnt023
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IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS BY PROVIDING THE RELATIONSHIPS, INSURANCE BENEFITS, POLICY-ADVOCACY, AND EDUCATION NEEDED TO RETIRE WELL FROM PUBLIC EMPLOYMENT IN THE HOOSIER STATE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0962729
IRS990/NetAssetsOrFundBalancesEOYAmt0907533
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0962729
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0907533
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02213
IRS990/OccupancyGrp/ProgramServicesAmt032671
IRS990/OccupancyGrp/TotalAmt034884
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06139
IRS990/OfficeExpensesGrp/ProgramServicesAmt015345
IRS990/OfficeExpensesGrp/TotalAmt021484
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0142903
IRS990/OtherAssetsTotalGrp/EOYAmt0109546
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc1POSTAGE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt08891
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11380
IRS990/OtherExpensesGrp/ProgramServicesAmt088187
IRS990/OtherExpensesGrp/ProgramServicesAmt155574
IRS990/OtherExpensesGrp/ProgramServicesAmt27551
IRS990/OtherExpensesGrp/ProgramServicesAmt37283
IRS990/OtherExpensesGrp/TotalAmt088187
IRS990/OtherExpensesGrp/TotalAmt155574
IRS990/OtherExpensesGrp/TotalAmt216442
IRS990/OtherExpensesGrp/TotalAmt38663
IRS990/OtherLiabilitiesGrp/BOYAmt0163414
IRS990/OtherLiabilitiesGrp/EOYAmt0128097
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IRS990/OtherRevenueMiscGrp/Desc0TRUST EXPENSE REIMBURS
IRS990/OtherRevenueMiscGrp/Desc1AMBA AGREEMENT
IRS990/OtherRevenueMiscGrp/Desc2CONVENTION INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0280294
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt140000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt27084
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0280294
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt140000
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt27084
IRS990/OtherRevenueTotalAmt0327378
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0276931
IRS990/OtherSalariesAndWagesGrp/TotalAmt0276931
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01668
IRS990/PayrollTaxesGrp/ProgramServicesAmt029022
IRS990/PayrollTaxesGrp/TotalAmt030690
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt06782
IRS990/PensionPlanContributionsGrp/TotalAmt06782
IRS990/PoliciesReferenceChaptersInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06668
IRS990/PrincipalOfficerNm0JESSICA LOVE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0DUES FROM MEMBERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0523808
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0523808
IRS990/ProgSrvcAccomActy2Grp/Desc0POLICY: PERFORM AND CONTRACT FOR LOBBYING SERVICES, AS WELL AS ADVOCATE, ON BEHALF OF MEMBERS WITH THE LEGISLATIVE AND EXECUTIVE BRANCHES OF STATE GOVERNMENT TO IMPROVE THE QUALITY OF LIFE FOR RETIRED PUBLIC EMPLOYEES.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0203227
IRS990/ProgSrvcAccomActy3Grp/Desc0INSURANCE: MAKE AVAILABLE BENEFITS THROUGH PARTNERSHIPS THAT IMPACT MEMBERS BY DELIVERING ADMINISTRATIVE SERVICES ON BEHALF OF THE RETIRED INDIANA PUBLIC EMPLOYEES INSURANCE TRUST.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0280294
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03405
IRS990/PYOtherExpensesAmt0338655
IRS990/PYOtherRevenueAmt043750
IRS990/PYProgramServiceRevenueAmt0565736
IRS990/PYRevenuesLessExpensesAmt0-27246
IRS990/PYSalariesCompEmpBnftPaidAmt0301482
IRS990/PYTotalExpensesAmt0640137
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0612891
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-55196
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0851186
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0523423
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0549504
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt08634
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031927
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt040561
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0933360
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01084
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0521
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01605
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01950
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1107596
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LEASE DEPOSIT
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1OPERATING LEASE ROU ASSET
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011493
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14124
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2112480
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO CHAPTER AFFILIATES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO RIPEA FOUNDATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2OPERATING LEASE ROU LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0878164
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE ASSOCIATION WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE ASSOCIATION TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE ASSOCIATION EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TRUST REIMBURSEMENT OF EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TRUST REIMBURSEMENT OF EXPENSES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09718
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0109546
IRS990ScheduleD/TotalExpensesPerForm990Amt0933360
IRS990ScheduleD/TotalLiabilityAmt0128097
IRS990ScheduleD/TotalRevenuePerForm990Amt0878164
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0878164
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0933360
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION AMENDED THEIR ARTICLES OF INCORPORATION IN THE CURRENT YEAR TO MODERNIZE AND STREAMLINE THE ARTICLES AND RESOLVE CONFLICTS BETWEEN THE BY-LAWS AND ARTICLES. THE ASSOCIATION ALSO AMENDED THEIR BY-LAWS FOR THE FOLLOWING: (1) UPDATING THE DEFINITION OF MEMBERSHIP TO MATCH RIPEA'S PRACTICES IN RECENT YEARS TO INCLUDE OTHERS WHO SUPPORT AND ADHERE TO THE PURPOSES AND OBJECTIVES OF THE ORGANIZATION, INCLUDING PAST AND CURRENT RIPEA EMPLOYEES, WHO SHALL BE ALLOWED ASSOCIATE MEMBERSHIP, ALONG WITH SPOUSES, CHILDREN AND BENEFICIARIES OF A CURRENT MEMBER; (2) IDENTIFYING VOTING AND NON-VOTING MEMBER CLASSES AND THE ASSOCIATED RIGHTS; DETAILING MEMBER MEETING REQUIREMENTS; (3) ADDING THE TREASURER POSITION BACK TO THE LIST OF OFFICERS AND TO THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE; AND (4) OUTLINING BOARD MEMBER INDEMNIFICATION PROVISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS MEMBERS WHO CONSIST OF RETIRED AND ACTIVE INDIANA STATE AND LOCAL GOVERNMENT EMPLOYEES. SUCH INDIVIDUALS PAY APPROXIMATELY $15 EACH YEAR TO BE MEMBERS. MEMBERS HAVE NO VOTING PRIVILEGES, EXCEPT FOR AMENDING THE ARTICLES OF INCORPORATION, NOR DO THEY ELECT MEMBERS OF THE GOVERNING BODY, AND THE DECISIONS OF THE GOVERNING BODY ARE NOT SUBJECT TO THE APPROVAL OF MEMBERS. FURTHER, THE MEMBERS DO NOT HAVE THE RIGHT TO THE DISTRIBUTION OF ANY INCOME OR ASSETS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES HAVE SEVERAL LOCAL CHAPTERS THROUGHOUT INDIANA WHICH ALLOWS MEMBERS FROM THOSE LOCAL COMMUNITIES TO MORE CONVENIETLY MEET FROM TIME TO TIME TO DISCUSS ISSUES AND ACTIVITIES RELEVANT TO RETIREES. THERE ARE NO FORMAL WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THESE LOCAL CHAPTERS, BUT EACH CHAPTER IS VISITED AT LEAST TWICE ANNUALLY BY THE ORGANIZATION TO LEARN ABOUT THE ACTIVITIES AND ISSUES RELEVANT TO EACH CHAPTER, TO COMMUNICATE TO CHAPTER MEMBERS MATTERS OF IMPORTANCE TO THE ORGANIZATION, AND TO INFORMALLY MONITOR THE OPERATIONS OF THE CHAPTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS SENT TO THE GOVERNING BODY FOR REVIEW BEFORE FILING. THE FORM 990 IS ALSO DISCUSSED AT A REGULARLY SCHEDULED BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS ADOPTED A WRITTEN CONFLICTS OF INTEREST POLICY AND OFFICERS AND DIRECTORS, AS WELL AS ANYONE ELSE DOING BUSINESS WITH THE ORGANIZATION, ARE REQUIRED TO DISCLOSE ANY CONFLICTS. ANY NEW DIRECTOR IS ALSO REQUIRED TO MAKE A WRITTEN DISCLOSURE BEFORE JOINING THE BOARD. COMPLIANCE IS REVIEWED ANNUALLY OR MORE FREQUENTLY AS CIRCUMSTANCES WARRANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY AFTER CONSIDERING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND THE OVERALL FINANCIAL HEALTH OF THE ORGANIZATION. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE UPON SPECIFIC REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01

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