Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
EIN 81-1322305 • 501(c)5 • Indianapolis, IN
Profile
Promote the welfare of state, county and municipal employees in the state of indiana and kentucky.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
79th percentile
Higher debt load relative to assets than 79% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
65th percentile
Higher net margin than 65% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Up$1,880,011
Up $404,898 (+27%) from 2023
Liabilities
Up$297,787
Up $138,700 (+87%) from 2023
Net Assets
Up$1,582,224
Up $266,198 (+20%) from 2023
Revenue
Down$1,558,304
Down $56,603 (-3.5%) from 2023
Expenses
Down$1,292,106
Down $106,151 (-7.6%) from 2023
Net Income
Up$266,198
Up $49,548 (+23%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Promote the welfare of state, county and municipal employees in the state of indiana and kentucky.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,218,012 | $1,608,167 | ▲ $390,155 |
| Land, Buildings, and Equipment, Net | $156,183 | $149,476 | ▼ $6,707 |
| Accounts Receivable | $91,619 | $118,660 | ▲ $27,041 |
| Prepaid Expenses and Deferred Charges | $5,591 | - | - |
| Total Assets | $1,475,113 | $1,880,011 | ▲ $404,898 |
| Other Assets Total | $3,708 | $3,708 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $159,087 | $297,787 | ▲ $138,700 |
| Total Liabilities | $159,087 | $297,787 | ▲ $138,700 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,316,026 | $1,582,224 | ▲ $266,198 |
| Total Net Assets Fund Balance | $1,316,026 | $1,582,224 | ▲ $266,198 |
| Total Liabilities and Net Assets / Fund Balance | $1,475,113 | $1,880,011 | ▲ $404,898 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $120,234 | $51,076 | $171,310 |
| Equipment | $5,100 | $32,484 | $37,584 |
| Land | $24,142 | - | $24,142 |
| Other Land Buildings | $0 | $6,485 | $6,485 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Ronald Richmond | Deputy Administrator | FT | $85,485 | $58,543 | $144,028 |
| Name | Title |
|---|---|
| Lisa Martin | Administrator |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $927,729 |
| Other Expenses | $364,377 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $410,852 |
| Other Employee Benefits | - | - | - | $255,168 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $149,681 |
| Occupancy | - | - | - | $91,828 |
| Pension Plan Contributions | - | - | - | $68,417 |
| Conferences and Meetings | - | - | - | $59,637 |
| Office Expenses | - | - | - | $51,748 |
| Payroll Taxes | - | - | - | $43,611 |
| Fees for Services Other | - | - | - | $26,566 |
| Information Technology | - | - | - | $25,850 |
| Fees for Services Accounting | - | - | - | $21,495 |
| Fees for Services Legal | - | - | - | $15,134 |
| Depreciation Depletion | - | - | - | $6,707 |
| Other Expenses | - | - | - | $2,917 |
| Insurance | - | - | - | $2,383 |
| Total Functional Expenses | $0 | $0 | $0 | $1,292,106 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,292,106 |
| Total Expenses per Audited Statements | $1,292,106 |
| Total Expenses per Form 990 | $1,292,106 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“As a labor union, the organization has members.”
“During the council conventions it is the delegates elected/selected by the members.”
“Members put forth and vote on amendments to the constitution of council 962.”
“Controller reviews and approves the form 990 prior to filing.”
“The organization regularly monitors activities and board member appointments to ensure a conflict of interest does not exist.”
“The governing documents are not available for public inspection, however the financial statement in the form of the lm-2 is available for public inspection upon request.”
“Committee for oversight of audit: while the organization is under administratorship, this review was performed by an auditor of afscme international.”
“The organization received a determination from the u.s. Department of treasury stating it qualifies under the provisions of section 501(c)(5) of the internal revenue code as a tax-exempt organization. Although the organization is exempt from income taxes, because it makes political donations, it is required to pay tax on certain income. During the years ended june 30, 2024 and 2023, the organization paid no income taxes. Professional accounting standards require the organization 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 organization examined this issue and determined there are no material contingent tax liabilities or questionable tax positions. The tax years ended after june 30, 2020 are open to audit for both federal and state purposes.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 159087 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 297787 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 91619 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 118660 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROMOTE THE WELFARE OF STATE, COUNTY AND MUNICIPAL EMPLOYEES IN THE STATE OF INDIANA AND KENTUCKY. |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DONNA JACKSON |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3176321432 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1424 NORTH PENNSYLVANIA STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 46202 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1218012 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1608167 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 149681 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 59637 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 364377 |
| IRS990/CYOtherRevenueAmt | 0 | 8500 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1549804 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 266198 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 927729 |
| IRS990/CYTotalExpensesAmt | 0 | 1292106 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1558304 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 6707 |
| IRS990/Desc | 0 | HANDLE GRIEVANCES, RECRUIT NEW MEMBERS, TRAIN STEWARDS, NEGOTIATE CONTRACTS AND WORK FOR THE COMMON GOOD OF THE MEMBERSHIP THROUGHOUT INDIANA AND KENTUCKY. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 10 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 21495 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 15134 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 26566 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.25 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 58543 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LISA MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RONALD RICHMOND |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 85485 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ADMINISTRATOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DEPUTY ADMINISTRATOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2016 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1558304 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 8500 |
| IRS990/GroupExemptionNum | 0 | 1381 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 25850 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2383 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 90045 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 156183 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 149476 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 239521 |
| IRS990/LegalDomicileStateCd | 0 | IN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | PROMOTE THE WELFARE OF STATE, COUNTY AND MUNICIPAL EMPLOYEES IN THE STATE OF INDIANA AND KENTUCKY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1316026 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1582224 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 8500 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 8500 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1316026 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1582224 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 91828 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 51748 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 3708 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3708 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 255168 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEMBER SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT LEASES |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 46298 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 13814 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2917 |
| IRS990/OtherOrganizationDsc | 0 | UNINC |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 410852 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 43611 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 68417 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5591 |
| IRS990/PrincipalOfficerNm | 0 | RON RICHMOND |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES AND AS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1549804 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1549804 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 402342 |
| IRS990/PYOtherRevenueAmt | 0 | 6000 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1608907 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 216650 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 995915 |
| IRS990/PYTotalExpensesAmt | 0 | 1398257 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1614907 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 266198 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 8500 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 120234 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 51076 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 171310 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 5100 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 32484 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 37584 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1292106 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 24142 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 24142 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 6485 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 6485 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1558304 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION RECEIVED A DETERMINATION FROM THE U.S. DEPARTMENT OF TREASURY STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION. ALTHOUGH THE ORGANIZATION IS EXEMPT FROM INCOME TAXES, BECAUSE IT MAKES POLITICAL DONATIONS, IT IS REQUIRED TO PAY TAX ON CERTAIN INCOME. DURING THE YEARS ENDED JUNE 30, 2024 AND 2023, THE ORGANIZATION PAID NO INCOME TAXES. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE ORGANIZATION 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 ORGANIZATION EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE TAX YEARS ENDED AFTER JUNE 30, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 149476 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1292106 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1558304 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1558304 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1292106 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | AS A LABOR UNION, THE ORGANIZATION HAS MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DURING THE COUNCIL CONVENTIONS IT IS THE DELEGATES ELECTED/SELECTED BY THE MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS PUT FORTH AND VOTE ON AMENDMENTS TO THE CONSTITUTION OF COUNCIL 962. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONTROLLER REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION REGULARLY MONITORS ACTIVITIES AND BOARD MEMBER APPOINTMENTS TO ENSURE A CONFLICT OF INTEREST DOES NOT EXIST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE GOVERNING DOCUMENTS ARE NOT AVAILABLE FOR PUBLIC INSPECTION, HOWEVER THE FINANCIAL STATEMENT IN THE FORM OF THE LM-2 IS AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | COMMITTEE FOR OVERSIGHT OF AUDIT: WHILE THE ORGANIZATION IS UNDER ADMINISTRATORSHIP, THIS REVIEW WAS PERFORMED BY AN AUDITOR OF AFSCME INTERNATIONAL. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | IN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1475113 |
| IRS990/TotalAssetsEOYAmt | 0 | 1880011 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1475113 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1880011 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 10 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1292106 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 159087 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 297787 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 159087 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 297787 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1316026 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1582224 |
| IRS990/TotalOtherCompensationAmt | 0 | 58543 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1549804 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 85485 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 8500 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1549804 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1558304 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1475113 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1880011 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationOtherInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1424 PENNSYLVANIA ST |
| IRS990/USAddress/CityNm | 0 | INDIANAPOLIS |
| IRS990/USAddress/StateAbbreviationCd | 0 | IN |
| IRS990/USAddress/ZIPCd | 0 | 46202 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 0 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RON RICHMOND |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3174958554 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-24 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | AFSCME COUNCIL 962 |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | AFSC |
| ReturnHeader/Filer/EIN | 0 | 811322305 |
| ReturnHeader/Filer/PhoneNum | 0 | 3176321432 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1424 PENNSYLVANIA ST |
| ReturnHeader/Filer/USAddress/CityNm | 0 | INDIANAPOLIS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 46202 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 351356555 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | DONOVAN PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 5151 E US HWY 36 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | AVON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 46123 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3177456411 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-04-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ABIGAIL HEDGES CPA |
| ReturnHeader/ReturnTs | 0 | 2025-04-24T13:09:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-06-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
No mirrored PDF or thumbnail assets are attached yet.