Civic Intelligence

Iopo Foundation Inc

EIN 35-2094558 • 501(c)3 • Indianapolis, IN

Profile

The iopo foundation, inc. D.b.a. Indiana donor network foundation is a nonprofit supporting organization of the iopo, inc. D.b.a. Indiana donor network. The purpose of the foundation is to receive gifts on behalf of indiana donor network and generate additional revenue as it relates to supporting the strategic mission and vision of indiana donor network - saving and enhancing lives through organ, tissue and eye donation. Another benefit of the foundation is the ability to raise the visibility of indiana donor network and bring attention to the need for organ and tissue donation through its fundraising events, educational programs, and media outlets.

3750 Guion RdIndianapolis, IN 46222

www.indianadonornetwork.org

Siviq Scores

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

Liabilities / Assets

61st percentile

0.05x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

0.07x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)3 • $500k-$1M 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

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2024

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$953,672

Up $123,305 (+15%) from 2023

Liabilities

Up

$51,755

Up $21,771 (+73%) from 2023

Net Assets

Up

$901,917

Up $101,534 (+13%) from 2023

Operations
Liabilities / Revenue64th percentileNet Margin65th percentile

Revenue

Up

$779,486

Up $381,491 (+96%) from 2023

Expenses

Up

$677,952

Up $386,036 (+132%) from 2023

Net Income

Down

$101,534

Down $4,545 (-4.3%) from 2023

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2010: $249,987Liabilities 2010: $20,995Net Assets 2010: $228,9922010Assets 2011: $156,985Liabilities 2011: $50,128Net Assets 2011: $106,8572011Assets 2012: $164,465Liabilities 2012: $37,447Net Assets 2012: $127,0182012Assets 2013: $177,701Liabilities 2013: $47,995Net Assets 2013: $129,7062013Assets 2014: $147,284Liabilities 2014: $5,328Net Assets 2014: $141,9562014Assets 2015: $144,224Liabilities 2015: $12,845Net Assets 2015: $131,3792015Assets 2016: $146,852Liabilities 2016: $8,550Net Assets 2016: $138,3022016Assets 2017: $234,778Liabilities 2017: $7,412Net Assets 2017: $227,3662017Assets 2018: $304,307Liabilities 2018: $17,886Net Assets 2018: $286,4212018Assets 2019: $417,466Liabilities 2019: $19,151Net Assets 2019: $398,3152019Assets 2020: $449,651Liabilities 2020: $46,734Net Assets 2020: $402,9172020Assets 2021: $615,383Liabilities 2021: $70,089Net Assets 2021: $545,2942021Assets 2022: $715,590Liabilities 2022: $21,286Net Assets 2022: $694,3042022Assets 2023: $830,367Liabilities 2023: $29,984Net Assets 2023: $800,3832023Assets 2024: $953,672Liabilities 2024: $51,755Net Assets 2024: $901,9172024

Highlighted filing

2024

Assets$953,672
Liabilities$51,755
Net Assets$901,917
Open 2024 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$1.0M$500K$0-$500KRevenue 2010: $87,300Expenses 2010: $131,405Net Income 2010: -$44,1052010Revenue 2011: $136,326Expenses 2011: $258,461Net Income 2011: -$122,1352011Expenses 2012: $161,0582012Revenue 2013: $174,739Expenses 2013: $172,051Net Income 2013: $2,6882013Revenue 2014: $155,430Expenses 2014: $143,180Net Income 2014: $12,2502014Revenue 2015: $103,502Expenses 2015: $114,079Net Income 2015: -$10,5772015Revenue 2016: $140,023Expenses 2016: $133,100Net Income 2016: $6,9232016Revenue 2017: $219,171Expenses 2017: $135,107Net Income 2017: $84,0642017Revenue 2018: $230,114Expenses 2018: $189,739Net Income 2018: $40,3752018Revenue 2019: $521,194Expenses 2019: $426,156Net Income 2019: $95,0382019Revenue 2020: $121,036Expenses 2020: $116,434Net Income 2020: $4,6022020Revenue 2021: $305,717Expenses 2021: $163,340Net Income 2021: $142,3772021Revenue 2022: $352,905Expenses 2022: $203,895Net Income 2022: $149,0102022Revenue 2023: $397,995Expenses 2023: $291,916Net Income 2023: $106,0792023Revenue 2024: $779,486Expenses 2024: $677,952Net Income 2024: $101,5342024

Highlighted filing

2024

Revenue$779,486
Expenses$677,952
Net Income$101,534
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$953,672
Liabilities
$51,755
Net assets
$901,917
Revenue
$779,486
Expenses
$677,952
Net income
$101,534
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.54$0.52$9.02$7.79$6.78$1.02
2023Detailed filing. Detailed filing data is available for this year.$8.30$0.30$8.00$3.98$2.92$1.06
2022Detailed filing. Detailed filing data is available for this year.$7.16$0.21$6.94$3.53$2.04$1.49
2021Detailed filing. Detailed filing data is available for this year.$6.15$0.70$5.45$3.06$1.63$1.42
2020Detailed filing. Detailed filing data is available for this year.$4.50$0.47$4.03$1.21$1.16$0.05
2019Detailed filing. Detailed filing data is available for this year.$4.17$0.19$3.98$5.21$4.26$0.95
2018Detailed filing. Detailed filing data is available for this year.$3.04$0.18$2.86$2.30$1.90$0.40
2017Detailed filing. Detailed filing data is available for this year.$2.35$0.07$2.27$2.19$1.35$0.84
2016Detailed filing. Detailed filing data is available for this year.$1.47$0.09$1.38$1.40$1.33$0.07
2015Detailed filing. Detailed filing data is available for this year.$1.44$0.13$1.31$1.04$1.14$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.47$0.05$1.42$1.55$1.43$0.12
2013Detailed filing. Detailed filing data is available for this year.$1.78$0.48$1.30$1.75$1.72$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.37$1.27$1.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.50$1.07$1.36$2.58$1.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.50$0.21$2.29$0.87$1.31$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 23, 2025
Return Version
2024v5.1
Gross Receipts
$945,446
Mission and Program Overview

Mission

The iopo foundation, inc. D.b.a. Indiana donor network foundation is a nonprofit supporting organization of the iopo, inc. D.b.a. Indiana donor network. The purpose of the foundation is to receive gifts on behalf of indiana donor network and generate additional revenue as it relates to supporting the strategic mission and vision of indiana donor network - saving and enhancing lives through organ, tissue and eye donation. Another benefit of the foundation is the ability to raise the visibility of indiana donor network and bring attention to the need for organ and tissue donation through its fundraising events, educational programs, and media outlets.

Saving lives and enhancing the quality of life through organ, tissue, and eye donation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$806,186$628,047▼ $178,139
Accounts Receivable$17,000$316,106▲ $299,106
Prepaid Expenses and Deferred Charges$7,181$9,519▲ $2,338
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$830,367$953,672▲ $123,305
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$29,984$49,255▲ $19,271
Deferred Revenue-$2,500-
Other Liabilities$0$0→ $0
Total Liabilities$29,984$51,755▲ $21,771
Net Assets / Fund Balance
Net Assets With Donor Restrictions$350,270$675,276▲ $325,006
Net Assets Without Donor Restrictions$450,113$226,641▼ $223,472
Total Net Assets Fund Balance$800,383$901,917▲ $101,534
Total Liabilities and Net Assets / Fund Balance$830,367$953,672▲ $123,305
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
George NicolichChairman
Kellie TremainCEO/president
Eddie SahmBoard Member
Lora MooreBoard Member
Jill RobischSecretary and Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$655,095
Program Service Revenue
$0
Investment Income
$25,086
Other Revenue
$99,305
All Other Contributions
$511,175
Change in Net Assets
$101,534

Audited Revenue Reconciliation

Revenue per Audited Statements
$779,486
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$186,960
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$966,446
Total Revenue per Form 990
$779,486
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$513,483
Salaries, Compensation, and Employee Benefits$133,548
Total Fundraising Expense$133,548
Other Expenses$30,921
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$448,347--$448,347
Other Salaries and Wages--$124,718$124,718
Grants to Domestic Individuals$65,136--$65,136
Information Technology-$13,373-$13,373
Other Employee Benefits--$8,830$8,830
Office Expenses$6,444--$6,444
Fees for Services Accounting-$5,198-$5,198
Other Expenses-$4,925-$4,925
Insurance-$981-$981
Total Functional Expenses$519,927$24,477$133,548$677,952

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$864,912
Expenses per Audited Statements$677,952
Total Expenses per Form 990$677,952
Expenses Not Reported on Form 990$186,960
Expenses Not Reported on Financial Statements$0
Other Expense Adjustments$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Indiana Donor NetworkIndianapolis, IN501(c)(3)General Support$300,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$265,265
Fundraising Direct Expenses$165,960
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Angel Fund Gala$189,008$128,004$24,895$103,109
Fore Life Golf Outing$111,055$102,835$23,820$79,015
Total Events$374,265$265,265$165,960$99,305
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 4 Significant changes to organizational documents

“Officers and their roles were defined. There was also a creation of assistant officers.”

Form 990, Part VI, Line 6 Classes of members or stockholders

“Indiana donor network is the sole member of indiana donor network foundation.”

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

“The indiana donor network foundation board of directors shall be appointed by the governing board of indiana donor network.”

Form 990, Part VI, Line 7B Decisions requiring approval by members or stockholders

“Indiana donor network must approve all decisions of the governing body of indiana donor network foundation.”

Form 990, Part VI, Line 11B Review of form 990 by governing body

“The 990 is preliminarily reviewed by the vp, finance and the chief executive officer/president of the organization. The 990 is given final approval by the governing board of directors. The 990 is also prepared and reviewed by an independent accounting firm.”

Form 990, Part VI, Line 12C Conflict of interest policy

“Indiana donor network foundation's conflict of interest policy applies to all employees, officers, and board members of the organization. Conflicts of interest are reviewed annually using a conflict of interest disclosure statement required to be completed by each employee, officer, and board member as well as a board of directors policy on conflict of interest acknowledgement. Individuals impacted by such conflict of interest will recuse from voting on all matters that may be impacted by such interest. The organization's board chairperson is responsible for ensuring that the conditions of the policy are met with respect to officers and board members. The director of business analytics and regulatory compliance is responsible for ensuring that the conditions of this policy are met with respect to employees.”

Form 990, Part VI, Line 19 Required documents available to the public

“The organization's governing documents and financial statements are available to the public upon request.”

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

“Process to determine ceo comp & review other officers and key employees: the organization left these questions blank because it does not compensate any officers or key employees.”

Filing and Contact Details

Filer

Filer Name
IOPO Foundation Inc
EIN
35-2094558
Phone
3176850389
Address
3750 Guion Rd, Indianapolis, IN 46222

Signing Officer

Name
Kellie Tremain
Title
CEO/President
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Formed
1997
Legal Domicile
In
Voting Board Members
5
Independent Board Members
4
Employees
3
Volunteers
373

Preparer

Firm
Forvis Mazars LLP
Address
820 Massachusetts Ave Suite 1370, Indianapolis, IN 46204
Preparer
Nicole Fishback
Phone
3173834000
Supplemental Narrative

Additional Explanations

Form 990, PART IX, LINE 7

“Other salaries and wages: indiana donor network foundation has 3 employees that primarily work with fundraising and donor database. Indiana donor network, a related organization, provides the program service and management and general salary/wages expenses.”

Financial Statement Notes

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

“Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.”

Schedule D, Part XI, Line 2(D) Other revenues in audited financial statements not in form 990

“Fundraising Event Expenses - 165960”

Schedule D, Part XII, Line 2(D) Other expenses in audited financial statements not in form 990

“Fundraising Event Expenses - 165960”

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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/Desc0THE IOPO FOUNDATION, INC. D.B.A. INDIANA DONOR NETWORK FOUNDATION PROVIDED FUNDING FOR A VARIETY OF COMMUNITY ORGANIZATIONS AND PROJECTS WITH THE INTENT OF PROMOTING ORGAN AND TISSUE DONATION. SOME OF THE PROGRAMS FOCUS ON GRIEF AND LOSS HEALING FOR DONOR FAMILIES AND EDUCATING PEOPLE OF ALL AGES ABOUT DONATION WHILE OTHERS PROVIDED FUNDS TO CREATE AWARENESS WITH HOPES OF INCREASING THE NUMBER OF REGISTERED DONORS. INDIANA DONOR NETWORK WALKS DONOR FAMILIES THROUGH THE JOURNEY OF GRIEF AFTER THE DEATH OF A LOVED ONE. A PART OF THEIR JOURNEY INCLUDES OPPORTUNITIES TO ATTEND REMEMBRANCE EVENTS. THE DONOR WALL REMEMBRANCE EVENT ALLOWS DONOR FAMILIES TO SEE THAT THEIR LOVED ONE LIVES ON THROUGH THE LEGACY OF DONATION WHILE GATHERING WITH OTHER DONOR FAMILIES AND GAINING A SENSE OF HEALING AND BELONGING. INDIANA DONOR NETWORK FOUNDATION RAISES MONEY THROUGH ITS ANGEL FUND TO ASSIST TRANSPLANT RECIPIENT IN PAYING FOR THEIR POST-TRANSPLANT MEDICATIONS. THESE MEDICATIONS CAN BE COSTLY TO TRANSPLANT RECIPIENTS AND THE ANGEL FUND WAS FORMED TO ELIMINATE SOME OF THE FINANCIAL HARDSHIPS IN ADDITION TO GIVING TRANSPLANT RECIPIENTS ACCESS TO MEDICATIONS, WHICH ARE A VITAL PART OF MAINTAINING A HEALTHY TRANSPLANTED ORGAN. INDIANA DONOR NETWORK FOUNDATION SUPPORTS PROGRAMS THAT SUPPORT ORGAN, TISSUE, AND EYE DONATION AWARENESS AND THAT EDUCATE THE GREATER COMMUNITY THAT INDIANA DONOR NETWORK FOUNDATION EXISTS TO HELP FACILITATE ORGAN AND TISSUE DONATION. BY CREATING AWARENESS THROUGHOUT THE STATE OF INDIANA PEOPLE ARE ABLE TO MAKE INFORMED DECISIONS ABOUT BECOMING A DONOR. DONOR REGISTRATIONS WILL INCREASE AND MORE LIVES WILL BE SAVED.
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt013373
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IRS990/MissionDesc0THE IOPO FOUNDATION, INC. D.B.A. INDIANA DONOR NETWORK FOUNDATION IS A NONPROFIT SUPPORTING ORGANIZATION OF THE IOPO, INC. D.B.A. INDIANA DONOR NETWORK. THE PURPOSE OF THE FOUNDATION IS TO RECEIVE GIFTS ON BEHALF OF THE INDIANA DONOR NETWORK AND GENERATE ADDITIONAL REVENUE AS IT RELATES TO SUPPORTING THE STRATEGIC MISSION AND VISION OF THE INDIANA DONOR NETWORK - SAVING AND ENHANCING LIVES THROUGH ORGAN, TISSUE, AND EYE DONATION. ANOTHER BENEFIT OF THE FOUNDATION IS THE ABILITY TO RAISE THE VISIBILITY OF THE INDIANA DONOR NETWORK AND BRING ATTENTION TO THE NEED FOR ORGAN AND TISSUE DONATION THROUGH ITS FUNDRAISING EVENTS, EDUCATIONAL PROGRAMS, AND MEDIA OUTLETS.
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OfficeExpensesGrp/ProgramServicesAmt06444
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt08830
IRS990/OtherEmployeeBenefitsGrp/TotalAmt08830
IRS990/OtherExpensesGrp/Desc0MERCHANT FEES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04925
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0124718
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliciesReferenceChaptersInd0false
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09519
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0KELLIE TREMAIN
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising Event Expenses - 165960
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising Event Expenses - 165960
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Angel Fund Gala
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IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt020599
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