Civic Intelligence

Indiana Health Care Association

EIN 35-6043509 • 501(c)6 • Indianapolis, IN

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Profile

Indiana health care association (ihca) is dedicated to quality health care in safe surrounding for fair payment. Ihca works proactively on behalf of its members and constituents. An information, education, and advocacy resource to health care providers, consumers and lawmakers, ihca is recognized as the authority in the continuum of quality long-term care services in indiana. Ihca's dedication is reflected through legislative leadership, cutting-edge educational offerings, high quality regulatory, reimbursement, and operational consulting, and on the ongoing desire to do what it best for the thousands of long-term care patients in this state.

One North Capitol Avenue 100Indianapolis, IN 46204

www.ihca.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.13x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

48th percentile

0.15x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

67th percentile

10%

Higher net margin than 67% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

94th percentile

$391,167

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 12.4% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

53rd percentile

6.6%

Faster revenue growth than 53% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$3,546,772

Up $386,742 (+12%) from 2023

Liabilities

Up

$475,143

Up $1,448 (+0.3%) from 2023

Net Assets

Up

$3,071,629

Up $385,294 (+14%) from 2023

Operations
Liabilities / Revenue48th percentileNet Margin67th percentile

Revenue

Up

$3,147,115

Up $194,768 (+6.6%) from 2023

Expenses

Up

$2,822,955

Up $333,746 (+13%) from 2023

Net Income

Down

$324,160

Down $138,978 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $416,147Liabilities 2010: $467,946Net Assets 2010: -$51,7992010Assets 2011: $384,773Liabilities 2011: $397,711Net Assets 2011: -$12,9382011Assets 2013: $311,875Liabilities 2013: $181,035Net Assets 2013: $130,8402013Assets 2014: $423,254Liabilities 2014: $200,557Net Assets 2014: $222,6972014Assets 2015: $753,276Liabilities 2015: $228,330Net Assets 2015: $524,9462015Assets 2016: $967,583Liabilities 2016: $232,025Net Assets 2016: $735,5582016Assets 2017: $1,227,168Liabilities 2017: $331,509Net Assets 2017: $895,6592017Assets 2018: $1,414,375Liabilities 2018: $293,414Net Assets 2018: $1,120,9612018Assets 2019: $1,689,989Liabilities 2019: $220,318Net Assets 2019: $1,469,6712019Assets 2020: $1,935,753Liabilities 2020: $281,264Net Assets 2020: $1,654,4892020Assets 2021: $2,203,110Liabilities 2021: $292,532Net Assets 2021: $1,910,5782021Assets 2022: $2,737,952Liabilities 2022: $578,080Net Assets 2022: $2,159,8722022Assets 2023: $3,160,030Liabilities 2023: $473,695Net Assets 2023: $2,686,3352023Assets 2024: $3,546,772Liabilities 2024: $475,143Net Assets 2024: $3,071,6292024

Highlighted filing

2024

Assets$3,546,772
Liabilities$475,143
Net Assets$3,071,629
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2010: $1,460,2502010Expenses 2011: $1,448,5322011Revenue 2013: $1,692,964Expenses 2013: $1,541,754Net Income 2013: $151,2102013Revenue 2014: $1,737,852Expenses 2014: $1,645,995Net Income 2014: $91,8572014Revenue 2015: $1,999,602Expenses 2015: $1,697,353Net Income 2015: $302,2492015Revenue 2016: $2,183,869Expenses 2016: $1,973,257Net Income 2016: $210,6122016Revenue 2017: $2,210,618Expenses 2017: $2,050,517Net Income 2017: $160,1012017Revenue 2018: $2,308,321Expenses 2018: $2,078,497Net Income 2018: $229,8242018Revenue 2019: $2,724,675Expenses 2019: $2,431,276Net Income 2019: $293,3992019Revenue 2020: $2,278,963Expenses 2020: $2,132,951Net Income 2020: $146,0122020Revenue 2021: $2,620,477Expenses 2021: $2,439,239Net Income 2021: $181,2382021Revenue 2022: $2,695,260Expenses 2022: $2,405,626Net Income 2022: $289,6342022Revenue 2023: $2,952,347Expenses 2023: $2,489,209Net Income 2023: $463,1382023Revenue 2024: $3,147,115Expenses 2024: $2,822,955Net Income 2024: $324,1602024

Highlighted filing

2024

Revenue$3,147,115
Expenses$2,822,955
Net Income$324,160
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
$3,546,772
Liabilities
$475,143
Net assets
$3,071,629
Revenue
$3,147,115
Expenses
$2,822,955
Net income
$324,160
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.55$0.48$3.07$3.15$2.82$0.32
2023Detailed filing. Detailed filing data is available for this year.$3.16$0.47$2.69$2.95$2.49$0.46
2022Detailed filing. Detailed filing data is available for this year.$2.74$0.58$2.16$2.70$2.41$0.29
2021Detailed filing. Detailed filing data is available for this year.$2.20$0.29$1.91$2.62$2.44$0.18
2020Detailed filing. Detailed filing data is available for this year.$1.94$0.28$1.65$2.28$2.13$0.15
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.22$1.47$2.72$2.43$0.29
2018Detailed filing. Detailed filing data is available for this year.$1.41$0.29$1.12$2.31$2.08$0.23
2017Detailed filing. Detailed filing data is available for this year.$1.23$0.33$0.90$2.21$2.05$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.23$0.74$2.18$1.97$0.21
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.23$0.52$2.00$1.70$0.30
2014Detailed filing. Detailed filing data is available for this year.$0.42$0.20$0.22$1.74$1.65$0.09
2013Detailed filing. Detailed filing data is available for this year.$0.31$0.18$0.13$1.69$1.54$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.38$0.40$0.01$1.45
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.42$0.47$0.05$1.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.1
Gross Receipts
$4,194,169
Mission and Program Overview

Mission

Indiana health care association (ihca) is dedicated to quality health care in safe surrounding for fair payment. Ihca works proactively on behalf of its members and constituents. An information, education, and advocacy resource to health care providers, consumers and lawmakers, ihca is recognized as the authority in the continuum of quality long-term care services in indiana. Ihca's dedication is reflected through legislative leadership, cutting-edge educational offerings, high quality regulatory, reimbursement, and operational consulting, and on the on-going desire to do what is best for the thousands of long-term care patients in this state.

Indiana health care association (ihca) is dedicated to quality health care in safe surrounding for fair payment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,059,384$1,420,547▲ $361,163
Cash and Non-Interest-Bearing Accounts$991,676$1,269,957▲ $278,281
Savings and Temporary Cash Investments$835,754$625,620▼ $210,134
Prepaid Expenses and Deferred Charges$37,905$47,488▲ $9,583
Accounts Receivable$20,660$37,728▲ $17,068
Intangible Assets$23,547$30,615▲ $7,068
Land, Buildings, and Equipment, Net$12,525$13,577▲ $1,052
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors$0$0→ $0
Total Assets$3,160,030$3,546,772▲ $386,742
Other Assets Total$178,579$101,240▼ $77,339
Liabilities
Accounts Payable and Accrued Expenses$161,880$204,236▲ $42,356
Deferred Revenue$112,335$158,962▲ $46,627
Other Liabilities$199,480$111,945▼ $87,535
Total Liabilities$473,695$475,143▲ $1,448
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,686,335$3,071,629▲ $385,294
Total Net Assets Fund Balance$2,686,335$3,071,629▲ $385,294
Total Liabilities and Net Assets / Fund Balance$3,160,030$3,546,772▲ $386,742

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$1,138$38,183$39,321
Equipment$12,439$19,677$32,116
Leasehold Improvements$0$12,960$12,960
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul PeaperPresidentFT$380,790$10,377$391,167
Nicholas GoodwinDirector of Govt. AffairsFT$191,366$5,768$197,134
Lori DavenportDirector of Regulatory AffairsFT$160,451$5,218$165,669
Katie NiehoffDirector of EducationFT$118,629$4,157$122,786
Elizabeth EichhornDirector of ReimbursementFT$117,473$4,180$121,653
Erin WeliverDirector of Finance & Admin.FT$103,342$4,662$108,004

Board Members and Trustees

NameTitle
Todd MehaffeyChair
Ryan OttChair Elect
Kent RodgersImmediate Past Chair
Dane WheelerAt-large
David AlexanderAt-large
Gabriel SebbagAt-large
Jeff HuffmanAt-Large
Julie SimpkinsAt-large
Kathy GallinAt-large
Lester BohnertAt-large
Linda BurkeAt-large
Mark LaubacherAt-large
Mike WeberAt-large
Patrick BoyleAt-large
Yvonne TannerAt-large
Matt TrammelAt-Large (End 11/15/24)
Kimberly ReadyAt-Large (Start 11/15/24)
Andy ShaneSecretary
Elaine WilsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,942,563
Investment Income
$162,568
Other Revenue
$41,984
Change in Net Assets
$324,160

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,147,115
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$61,134
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,208,249
Total Revenue per Form 990
$3,147,115
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,596,604
Other Expenses$1,226,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$982,469
Conferences and Meetings---$496,246
Current Officers, Directors, Trustees, and Key Employees---$391,167
Fees for Services Other---$177,305
Fees for Services Legal---$102,469
Other Employee Benefits---$102,104
Occupancy---$92,288
Payroll Taxes---$90,469
Advertising---$58,986
Fees for Services Accounting---$45,318
Pension Plan Contributions---$30,395
Information Technology---$30,370
Travel---$30,164
Office Expenses---$25,873
Depreciation Depletion---$20,825
Other Expenses---$9,950
Insurance---$7,668
Fees for Service Investment Mgmnt Fees---$5,055
Total Functional Expenses$0$0$0$2,822,955

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,822,955
Total Expenses per Audited Statements$2,822,955
Total Expenses per Form 990$2,822,955
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$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
Lobbying activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$195,865
Total Nondeductible Lobbying and Political Cost$-70,534
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$111,945
Operating Lease-
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“Facility members pay a set rate per the number of skilled nursing or assisted living beds. Facility members elect the governing body. Each facility is given one vote per skilled nursing bed and 1/2 vote per assisted living bed. All members are eligible to vote at the annual meeting to elect the new board members. Associate members - pay a set rate of $750 per year. Associate members do not have voting power.”

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

“Same as Form 990, Part VI, Section A, Line 6 above.”

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

“Prior to filing the form 990, the finance committee performs an initial review of the full form 990, including all applicable schedules, in conjunction with ihca's tax advisors. Once the draft is approved and all respective changes are made, the final 990 is distributed to the board of directors.”

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

“The organization has a written conflict of interest policy that is signed by the board of directors. The board monitors any conflicts that may arise throughout the year.”

Form 990, Part VI, Line 15A Process to establish compensation of top management official

“Every year the board of directors approve any payroll increases as part of the budget approval process. These increases are discussed with the executive committee and include comparisons to historical data; as well as comparative data of similar organizations via a compensation study. American health care association 2024 - "affiliated state health care association executives 2024 compensation and organization survery." all positions are handled in this format; however, the president's salary is discussed individually within the finance committee while the rest of the positions are discussed in aggregate. The president's base salary is based on a compensation study and is loosely based off of prior president's salaries. Any and all increases come when the president meets set goals and improves indiana health care association's performance.”

Form 990, Part VI, Line 15B Process to establish compensation of other employees

“Same as Form 990, Part VI, Line 15a above.”

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

“The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Indiana Health Care Association
EIN
35-6043509
Phone
3176366406
Address
One North Capitol Avenue 100, Indianapolis, IN 46204

Signing Officer

Name
Paul Peaper
Title
President
Phone
3176366406
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Formed
1958
Legal Domicile
In
Voting Board Members
18
Independent Board Members
18
Employees
9
Volunteers
150

Preparer

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

Financial Statement Notes

Schedule D, Part X, Line 2 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.”

Raw XML AppendixShowing 400 of 670 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/ActivityOrMissionDesc0INDIANA HEALTH CARE ASSOCIATION (IHCA) IS DEDICATED TO QUALITY HEALTH CARE IN SAFE SURROUNDING FOR FAIR PAYMENT.
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IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR OF FINANCE & ADMIN.
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF EDUCATION
IRS990/Form990PartVIISectionAGrp/TitleTxt23DIR. OF REGULATORY AFFAIRS
IRS990/Form990PartVIISectionAGrp/TitleTxt24DIRECTOR OF GOVT. AFFAIRS
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