Civic Intelligence

Indiana Cooperative Development

EIN 61-1487004 • 501(c)3 • Indianapolis, IN

Profile

To promote and develop cooperatives and collaborative business enterprises to meet indiana's economic and community needs.

Refreshing map…

225 South East Street Suite 252Indianapolis, IN 46202

www.icdc.coop

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.05x

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

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

42nd percentile

-1.1%

Higher net margin than 42% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

100th percentile

$121,366

Higher top officer pay than 100% of similar nonprofits.

Top officer pay equals 26.8% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

46th percentile

-3.8%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

10%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$275,167

Down $10,851 (-3.8%) from 2023

Liabilities

Down

$20,823

Down $34,367 (-62%) from 2023

Net Assets

Up

$254,344

Up $23,516 (+10%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin42nd percentile

Revenue

Up

$437,011

Up $40,029 (+10%) from 2023

Expenses

Down

$442,010

Down $33,898 (-7.1%) from 2023

Net Income

Up

-$4,999

Up $73,927 (+94%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$400K$300K$200K$100K$0Assets 2010: $183,020Liabilities 2010: $30,039Net Assets 2010: $152,9812010Assets 2011: $200,903Liabilities 2011: $46,705Net Assets 2011: $154,1982011Assets 2012: $193,487Liabilities 2012: $15,380Net Assets 2012: $178,1072012Assets 2013: $244,777Liabilities 2013: $8,129Net Assets 2013: $236,6482013Assets 2014: $306,729Liabilities 2014: $63,790Net Assets 2014: $242,9392014Assets 2015: $296,786Liabilities 2015: $18,393Net Assets 2015: $278,3932015Assets 2016: $268,035Liabilities 2016: $7,400Net Assets 2016: $260,6352016Assets 2017: $285,637Liabilities 2017: $9,701Net Assets 2017: $275,9362017Assets 2018: $297,971Liabilities 2018: $10,136Net Assets 2018: $287,8352018Assets 2019: $280,504Liabilities 2019: $3,209Net Assets 2019: $277,2952019Assets 2020: $291,103Liabilities 2020: $4,188Net Assets 2020: $286,9152020Assets 2021: $313,180Liabilities 2021: $15,629Net Assets 2021: $297,5512021Assets 2022: $327,220Liabilities 2022: $17,466Net Assets 2022: $309,7542022Assets 2023: $286,018Liabilities 2023: $55,190Net Assets 2023: $230,8282023Assets 2024: $275,167Liabilities 2024: $20,823Net Assets 2024: $254,3442024

Highlighted filing

2024

Assets$275,167
Liabilities$20,823
Net Assets$254,344
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

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

$600K$400K$200K$0-$200KRevenue 2010: $373,543Expenses 2010: $376,802Net Income 2010: -$3,2592010Expenses 2011: $377,2032011Expenses 2012: $341,1132012Revenue 2013: $313,769Expenses 2013: $255,228Net Income 2013: $58,5412013Revenue 2014: $362,553Expenses 2014: $311,480Net Income 2014: $51,0732014Revenue 2015: $281,578Expenses 2015: $246,124Net Income 2015: $35,4542015Revenue 2016: $304,187Expenses 2016: $321,945Net Income 2016: -$17,7582016Revenue 2017: $323,836Expenses 2017: $308,535Net Income 2017: $15,3012017Revenue 2018: $325,692Expenses 2018: $313,793Net Income 2018: $11,8992018Revenue 2019: $302,117Expenses 2019: $312,657Net Income 2019: -$10,5402019Revenue 2020: $322,752Expenses 2020: $313,132Net Income 2020: $9,6202020Revenue 2021: $345,491Expenses 2021: $334,855Net Income 2021: $10,6362021Revenue 2022: $453,390Expenses 2022: $441,187Net Income 2022: $12,2032022Revenue 2023: $396,982Expenses 2023: $475,908Net Income 2023: -$78,9262023Revenue 2024: $437,011Expenses 2024: $442,010Net Income 2024: -$4,9992024

Highlighted filing

2024

Revenue$437,011
Expenses$442,010
Net Income-$4,999
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$275,167
Liabilities
$20,823
Net assets
$254,344
Revenue
$437,011
Expenses
$442,010
Net income
-$4,999
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.75$0.21$2.54$4.37$4.42$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.55$2.31$3.97$4.76$0.79
2022Detailed filing. Detailed filing data is available for this year.$3.27$0.17$3.10$4.53$4.41$0.12
2021Detailed filing. Detailed filing data is available for this year.$3.13$0.16$2.98$3.45$3.35$0.11
2020Detailed filing. Detailed filing data is available for this year.$2.91$0.04$2.87$3.23$3.13$0.10
2019Detailed filing. Detailed filing data is available for this year.$2.81$0.03$2.77$3.02$3.13$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.98$0.10$2.88$3.26$3.14$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.86$0.10$2.76$3.24$3.09$0.15
2016Detailed filing. Detailed filing data is available for this year.$2.68$0.07$2.61$3.04$3.22$0.18
2015Detailed filing. Detailed filing data is available for this year.$2.97$0.18$2.78$2.82$2.46$0.35
2014Detailed filing. Detailed filing data is available for this year.$3.07$0.64$2.43$3.63$3.11$0.51
2013Detailed filing. Detailed filing data is available for this year.$2.45$0.08$2.37$3.14$2.55$0.59
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.15$1.78$3.41
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.47$1.54$3.77
2010Summary only. Only limited summary data is available for this year.$1.83$0.30$1.53$3.74$3.77$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 24, 2025
Return Version
2024v5.0
Gross Receipts
$437,011
Mission and Program Overview

Mission

To promote and develop cooperatives and collaborative business enterprises to meet indiana's economic and community needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$101,926$160,243▲ $58,317
Cash and Non-Interest-Bearing Accounts$172,651$107,373▼ $65,278
Prepaid Expenses and Deferred Charges$4,545$4,793▲ $248
Intangible Assets$6,896$2,758▼ $4,138
Total Assets$286,018$275,167▼ $10,851
Liabilities
Accounts Payable and Accrued Expenses$48,294$18,065▼ $30,229
Other Liabilities$6,896$2,758▼ $4,138
Total Liabilities$55,190$20,823▼ $34,367
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$230,828$254,344▲ $23,516
Total Net Assets Fund Balance$230,828$254,344▲ $23,516
Total Liabilities and Net Assets / Fund Balance$286,018$275,167▼ $10,851
Compensation and Service Providers
Top Officer Pay100th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Debbie Trocha Retired 32025Executive DiFT$131,561$131,561

Board Members and Trustees

NameTitle
Jeremy FettyPresident
Christina FerroliDirector
Collette ChildressDirector
Debbie TurnerDirector
Jeff PipkinDirector
Karen MadryDirector
Kay NeidlingerDirector
Louis McintireTreasurer
Lee LewellenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$322,528
Program Service Revenue
$114,483
Investment Income
$0
Other Revenue
$0
All Other Contributions
$87,154
Change in Net Assets
$-4,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$310,449
Salaries, Compensation, and Employee Benefits$131,561
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$98,319$33,242-$131,561
Conferences and Meetings$104,224--$104,224
Fees for Services Management$71,491$24,171-$95,662
Information Technology-$20,507-$20,507
Fees for Services Accounting-$9,392-$9,392
Travel$6,826--$6,826
Office Expenses-$5,047-$5,047
Insurance-$4,754-$4,754
Occupancy-$4,354-$4,354
Advertising-$2,725-$2,725
Other Expenses$5,018$25-$25
Total Functional Expenses$337,273$104,737$0$442,010
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$2,758
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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, Page 6, Part VI, Line 11B

“A copy of the form 990 is provided annually to each board member for review.”

Form 990, Page 6, Part VI, Line 12C

“All statements are reviewed annually.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Indiana Cooperative Development
EIN
61-1487004
Phone
3176927707
Address
225 SOUTH EAST STREET SUITE 252, INDIANAPOLIS, IN 46202

Signing Officer

Name
Hugh Farrell
Title
Incoming Exec Director
Phone
3176927707
Signed
2025-10-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hugh Farrell
Formed
2006
Legal Domicile
In
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
62

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240-3797
Preparer
James J Cline
Phone
3175661000
Supplemental Narrative

Additional Explanations

Form 990

“Part viii - donated use of facilities of 2,400 and donated accounting services of 2,120 are not included on line 1h. Part ix - in-kind occupancy expenses (rent) of 2,400 and in-kind accounting fees of 2,120 are not reported on lines 16 and 11c, respectively.”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization has been determined by the internal revenue service to be tax exempt under section 501(c)(3) of the internal revenue code(the code). As a result, contributions made to the organization qualify as charitable deductions as described in section 170(c) of the code. The organization has been classified as an organization that is not a private foundation under section 509(a) of the code. Management evaluates all tax positions taken or expected to be taken on its annual information returns, including the position that the organization continues to qualify to be treated as a section 501(c)(3) organization for both federal and state purposes. For the years ended december 31, 2024 and december 31, 2023, management does not feel it has taken any tax positions that would not be sustained under examination. Therefore, no interest or penalties have been accrued or charged to expenses as of december 31, 2024 and december 31, 2023, or the years then ended. The annual information returns for the organization are subject to examination by taxing authorities for a period of three years from the date they are filed.”

Raw XML Appendix369 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE TO BE TAX EXEMPT UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE(THE CODE). AS A RESULT, CONTRIBUTIONS MADE TO THE ORGANIZATION QUALIFY AS CHARITABLE DEDUCTIONS AS DESCRIBED IN SECTION 170(C) OF THE CODE. THE ORGANIZATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. MANAGEMENT EVALUATES ALL TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS ANNUAL INFORMATION RETURNS, INCLUDING THE POSITION THAT THE ORGANIZATION CONTINUES TO QUALIFY TO BE TREATED AS A SECTION 501(C)(3) ORGANIZATION FOR BOTH FEDERAL AND STATE PURPOSES. FOR THE YEARS ENDED DECEMBER 31, 2024 AND DECEMBER 31, 2023, MANAGEMENT DOES NOT FEEL IT HAS TAKEN ANY TAX POSITIONS THAT WOULD NOT BE SUSTAINED UNDER EXAMINATION. THEREFORE, NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSES AS OF DECEMBER 31, 2024 AND DECEMBER 31, 2023, OR THE YEARS THEN ENDED. THE ANNUAL INFORMATION RETURNS FOR THE ORGANIZATION ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PART VIII - DONATED USE OF FACILITIES OF 2,400 AND DONATED ACCOUNTING SERVICES OF 2,120 ARE NOT INCLUDED ON LINE 1H. PART IX - IN-KIND OCCUPANCY EXPENSES (RENT) OF 2,400 AND IN-KIND ACCOUNTING FEES OF 2,120 ARE NOT REPORTED ON LINES 16 AND 11C, RESPECTIVELY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE FORM 990 IS PROVIDED ANNUALLY TO EACH BOARD MEMBER FOR REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL STATEMENTS ARE REVIEWED ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-24
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
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ReturnHeader/PreparerPersonGrp/PhoneNum03175661000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES J CLINE
ReturnHeader/ReturnTs02025-11-03T08:06:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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