Civic Intelligence

Indiana Rural Water Association

EIN 35-1404696 • 501(c)3 • Zionsville, IN

Profile

To provide education and technical assistance to water and wastewater operators, utlity boards, clerks, elected officials and others in indiana

PO Box 242Zionsville, IN 46077

www.indianaruralwater.org

Siviq Scores

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

Liabilities / Assets

74th percentile

0.17x

Higher debt load relative to assets than 74% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

14th percentile

-23%

Higher net margin than 14% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

79th percentile

$77,841

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 15.6% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

20th percentile

-11%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

44th percentile

3.1%

Faster revenue growth than 44% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$567,930

Down $72,240 (-11%) from 2018

Liabilities

Up

$98,867

Up $12,880 (+15%) from 2018

Net Assets

Down

$469,063

Down $85,120 (-15%) from 2018

Operations
Liabilities / Revenue78th percentileNet Margin14th percentile

Revenue

Up

$497,410

Up $14,965 (+3.1%) from 2018

Expenses

Up

$610,939

Up $30,493 (+5.3%) from 2018

Net Income

Down

-$113,529

Down $15,528 (-16%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$1.0M$500K$0Assets 2012: $769,392Liabilities 2012: $63,728Net Assets 2012: $705,6642012Assets 2013: $789,014Liabilities 2013: $73,410Net Assets 2013: $715,6042013Assets 2014: $792,317Liabilities 2014: $75,363Net Assets 2014: $716,9542014Assets 2015: $754,553Liabilities 2015: $76,186Net Assets 2015: $678,3672015Assets 2016: $815,989Liabilities 2016: $75,091Net Assets 2016: $740,8982016Assets 2017: $750,803Liabilities 2017: $76,929Net Assets 2017: $673,8742017Assets 2018: $640,170Liabilities 2018: $85,987Net Assets 2018: $554,1832018Assets 2019: $567,930Liabilities 2019: $98,867Net Assets 2019: $469,0632019

Highlighted filing

2019

Assets$567,930
Liabilities$98,867
Net Assets$469,063
Open 2019 Filing

Operations Trend

Revenue Growth44th percentile

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

$800K$600K$400K$200K$0-$200KExpenses 2012: $329,3902012Revenue 2013: $346,570Expenses 2013: $339,975Net Income 2013: $6,5952013Revenue 2014: $382,179Expenses 2014: $394,770Net Income 2014: -$12,5912014Revenue 2015: $378,266Expenses 2015: $416,853Net Income 2015: -$38,5872015Revenue 2016: $428,854Expenses 2016: $358,443Net Income 2016: $70,4112016Revenue 2017: $383,557Expenses 2017: $461,694Net Income 2017: -$78,1372017Revenue 2018: $482,445Expenses 2018: $580,446Net Income 2018: -$98,0012018Revenue 2019: $497,410Expenses 2019: $610,939Net Income 2019: -$113,5292019

Highlighted filing

2019

Revenue$497,410
Expenses$610,939
Net Income-$113,529
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$567,930
Liabilities
$98,867
Net assets
$469,063
Revenue
$497,410
Expenses
$610,939
Net income
-$113,529
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$5.68$0.99$4.69$4.97$6.11$1.14
2018Detailed filing. Detailed filing data is available for this year.$6.40$0.86$5.54$4.82$5.80$0.98
2017Detailed filing. Detailed filing data is available for this year.$7.51$0.77$6.74$3.84$4.62$0.78
2016Detailed filing. Detailed filing data is available for this year.$8.16$0.75$7.41$4.29$3.58$0.70
2015Detailed filing. Detailed filing data is available for this year.$7.55$0.76$6.78$3.78$4.17$0.39
2014Detailed filing. Detailed filing data is available for this year.$7.92$0.75$7.17$3.82$3.95$0.13
2013Detailed filing. Detailed filing data is available for this year.$7.89$0.73$7.16$3.47$3.40$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.69$0.64$7.06$3.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.1
Gross Receipts
$518,160
Mission and Program Overview

Mission

To provide education and technical assistance to water and wastewater operators, utility boards, clerks, elected officials and others in indiana.

To provide education and technical assistance to water and wastewater operators, utlity boards, clerks, elected officials and others in indiana

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$311,382$346,598▲ $35,216
Savings and Temporary Cash Investments$158,278$162,394▲ $4,116
Accounts Receivable$13,444$28,312▲ $14,868
Cash and Non-Interest-Bearing Accounts$139,297$9,895▼ $129,402
Land, Buildings, and Equipment, Net$13,393$9,504▼ $3,889
Prepaid Expenses and Deferred Charges$4,376$7,577▲ $3,201
Intangible Assets$0$3,650▲ $3,650
Total Assets$640,170$567,930▼ $72,240
Liabilities
Deferred Revenue$71,959$46,339▼ $25,620
Other Liabilities$0$29,159▲ $29,159
Accounts Payable and Accrued Expenses$14,028$23,369▲ $9,341
Total Liabilities$85,987$98,867▲ $12,880
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$554,183$469,063▼ $85,120
Total Net Assets Fund Balance$554,183$469,063▼ $85,120
Total Liabilities and Net Assets / Fund Balance$640,170$567,930▼ $72,240

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,504$40,679$50,183
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Monique RiggsExecutive DirectorFT$77,841$77,841

Board Members and Trustees

NameTitle
Larry McintoshPresident
John CriderVice President
Chad ColbyDirector
Dave MumbowerDirector
Jim WilliamsDirector
Neal MckeeDirector
Rob CoghillDirector
Tim HillDirector
Troy EllessDirector
Michael SimpsonSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$186,650
Program Service Revenue
$296,276
Investment Income
$15,151
Other Revenue
$-667
All Other Contributions
$14,855
Change in Net Assets
$-113,529

Audited Revenue Reconciliation

Revenue per Audited Statements
$494,189
Revenue Not Reported on Financial Statements
$3,221
Revenue Not Reported on Form 990
$28,409
Other Revenue Adjustments
$3,221
Total Revenue per Audited Statements
$522,598
Total Revenue per Form 990
$497,410
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$306,037
Salaries, Compensation, and Employee Benefits$304,902
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$188,037$4,492-$192,529
Other Salaries and Wages$76,628$97,755-$174,383
Current Officers, Directors, Trustees, and Key Employees$70,057$7,784-$77,841
Office Expenses$30,903$23,734-$54,637
Other Employee Benefits$19,236$13,840-$33,076
Fees for Services Accounting-$19,789-$19,789
Payroll Taxes$11,400$8,202-$19,602
Travel$11,298$7,415-$18,713
Other Expenses$1,889$2,603-$4,492
Depreciation Depletion-$3,895-$3,895
Fees for Service Investment Mgmnt Fees-$3,221-$3,221
Insurance-$2,055-$2,055
Total Functional Expenses$416,154$194,785$0$610,939

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$610,939
Total Expenses per Form 990$610,939
Total Expenses per Audited Statements$607,718
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-3,221
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$20,671
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Overdraft Balance$29,159
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
No
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 6

“Membership in the organization is comprised of the following classes defined in the organization's by-lawys 1) class a - voting members, 2) class b - associate members, 3) class c - agencies and associations members, 4) class d - honorary members, 5) class e - individual members, and 6) class f - combined membership”

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

“The board of directors are elected by a plurality of the class a members”

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

“Form 990 is provided to the organization's executive and administrative directors, as well as all members of the board of directors, for review. The return is signed by the president of the board.”

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

“The organization's board of directors review and approve the conflict of interest policy during the annual board retreat. Per the policy, individuals are required to make prompt and full disclosure in writing of any situation which may involve a material conflift of interest.”

Form 990, Part VI, Section C, Line 19

“The organization will provide documentation to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Indiana Rural Water Association
EIN
35-1404696
Phone
8668954792
Address
PO BOX 242, ZIONSVILLE, IN 46077

Signing Officer

Name
Larry Mcintosh
Title
President
Phone
8668954792
Signed
2020-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Mcintosh
Formed
1968
Legal Domicile
In
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
30

Preparer

Firm
MONROE SHINE & CO INC CPA'S
Address
PO BOX 1407, NEW ALBANY, IN 47151-1407
Preparer
Jeremy M Finn CPA
Phone
8129452311
Supplemental Narrative

Additional Explanations

Part XII, Line 2C

“The process of the organization's audit committee oversight responsibilities has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. Revenue derived from sources not directly related to its exempt purpose, referred to as "unrelated business income," such as that derived from advertising, may be taxable. The association has implemented the accounting guidance for uncertainty in income taxes. Under that guidance, tax positions need to be recognized in the financial statements when it is more-likely-than-not the position will be sustained upon examination by the tax authorities. As of december 31, 2019, the association has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The association files federal and indiana income tax returns. The association is not currently being examined and management believes its tax-exempt status would be upheld under examination.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Investment advisory fees 3,221.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Investment advisory fees -3,221.”

Raw XML AppendixShowing 400 of 474 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/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-79
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-20671
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-20671
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028409
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0554183
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0469063
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt023734
IRS990/OfficeExpensesGrp/ProgramServicesAmt030903
IRS990/OfficeExpensesGrp/TotalAmt054637
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt013840
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019236
IRS990/OtherEmployeeBenefitsGrp/TotalAmt033076
IRS990/OtherExpensesGrp/Desc0CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02603
IRS990/OtherExpensesGrp/ProgramServicesAmt06706
IRS990/OtherExpensesGrp/ProgramServicesAmt11889
IRS990/OtherExpensesGrp/TotalAmt06706
IRS990/OtherExpensesGrp/TotalAmt14492
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt029159
IRS990/OtherRevenueMiscGrp/BusinessCd0541200
IRS990/OtherRevenueMiscGrp/BusinessCd1611710
IRS990/OtherRevenueMiscGrp/Desc0BOOKKEEPING CONTRACT
IRS990/OtherRevenueMiscGrp/Desc1OTHER REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019500
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1504
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1504
IRS990/OtherRevenueTotalAmt020004
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt097755
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt076628
IRS990/OtherSalariesAndWagesGrp/TotalAmt0174383
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt08202
IRS990/PayrollTaxesGrp/ProgramServicesAmt011400
IRS990/PayrollTaxesGrp/TotalAmt019602
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04376
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07577
IRS990/PrincipalOfficerNm0LARRY MCINTOSH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/Desc0EDUCATIONAL SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0296276
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0296276
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0159247
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt014406
IRS990/PYOtherExpensesAmt0299346
IRS990/PYOtherRevenueAmt017773
IRS990/PYProgramServiceRevenueAmt0291019
IRS990/PYRevenuesLessExpensesAmt0-98001
IRS990/PYSalariesCompEmpBnftPaidAmt0281100
IRS990/PYTotalExpensesAmt0580446
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0482445
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-113529
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0316280
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0158278
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0162394
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0186650
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0159247
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0135627
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0137166
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0130104
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0748794
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt015151
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt014406
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt016055
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt030458
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03954
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt080024
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0296276
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0291019
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0216882
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0272990
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0278166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01355333
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt015151
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt014406
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt016055
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt030458
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03954
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt080024
IRS990ScheduleA/InvestmentIncomeCYPct00.03660
IRS990ScheduleA/InvestmentIncomePYPct00.03190
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.96340
IRS990ScheduleA/PublicSupportPY509Pct00.96810
IRS990ScheduleA/PublicSupportTotal509Amt02104127
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0482926
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0450266
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0352509
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0410156
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0408270
IRS990ScheduleA/Total509Grp/TotalAmt02104127
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0498077
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0464672
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0368564
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0440614
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0412224
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02184151
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt09504
IRS990ScheduleD/EquipmentGrp/DepreciationAmt040679
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt050183
IRS990ScheduleD/ExpensesNotReportedAmt0-3221
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0610939
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt028409
IRS990ScheduleD/OtherExpensesIncludedAmt0-3221
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt029159
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OVERDRAFT BALANCE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt03221
IRS990ScheduleD/RevenueNotReportedAmt028409
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt03221
IRS990ScheduleD/RevenueSubtotalAmt0494189
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. REVENUE DERIVED FROM SOURCES NOT DIRECTLY RELATED TO ITS EXEMPT PURPOSE, REFERRED TO AS "UNRELATED BUSINESS INCOME," SUCH AS THAT DERIVED FROM ADVERTISING, MAY BE TAXABLE. THE ASSOCIATION HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. UNDER THAT GUIDANCE, TAX POSITIONS NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2019, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FILES FEDERAL AND INDIANA INCOME TAX RETURNS. THE ASSOCIATION IS NOT CURRENTLY BEING EXAMINED AND MANAGEMENT BELIEVES ITS TAX-EXEMPT STATUS WOULD BE UPHELD UNDER EXAMINATION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1INVESTMENT ADVISORY FEES 3,221.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INVESTMENT ADVISORY FEES -3,221.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09504
IRS990ScheduleD/TotalExpensesPerForm990Amt0610939
IRS990ScheduleD/TotalLiabilityAmt029159
IRS990ScheduleD/TotalRevenuePerForm990Amt0497410
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0522598
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0607718
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE ORGANIZATION IS COMPRISED OF THE FOLLOWING CLASSES DEFINED IN THE ORGANIZATION'S BY-LAWYS 1) CLASS A - VOTING MEMBERS, 2) CLASS B - ASSOCIATE MEMBERS, 3) CLASS C - AGENCIES AND ASSOCIATIONS MEMBERS, 4) CLASS D - HONORARY MEMBERS, 5) CLASS E - INDIVIDUAL MEMBERS, AND 6) CLASS F - COMBINED MEMBERSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS ARE ELECTED BY A PLURALITY OF THE CLASS A MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE ORGANIZATION'S EXECUTIVE AND ADMINISTRATIVE DIRECTORS, AS WELL AS ALL MEMBERS OF THE BOARD OF DIRECTORS, FOR REVIEW. THE RETURN IS SIGNED BY THE PRESIDENT OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S BOARD OF DIRECTORS REVIEW AND APPROVE THE CONFLICT OF INTEREST POLICY DURING THE ANNUAL BOARD RETREAT. PER THE POLICY, INDIVIDUALS ARE REQUIRED TO MAKE PROMPT AND FULL DISCLOSURE IN WRITING OF ANY SITUATION WHICH MAY INVOLVE A MATERIAL CONFLIFT OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION WILL PROVIDE DOCUMENTATION TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PROCESS OF THE ORGANIZATION'S AUDIT COMMITTEE OVERSIGHT RESPONSIBILITIES HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0640170
IRS990/TotalAssetsEOYAmt0567930
IRS990/TotalAssetsGrp/BOYAmt0640170
IRS990/TotalAssetsGrp/EOYAmt0567930
IRS990/TotalCompGreaterThan150KInd00

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