Civic Intelligence

Afscme Council 962

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.

1424 Pennsylvania StIndianapolis, IN 46202

n/A

Siviq Scores

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

Liabilities / Assets

79th percentile

0.11x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

77th percentile

0.10x

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

501(c)5 • $1M-$5M nonprofits • Source year 2023

Net Margin

65th percentile

13%

Higher net margin than 65% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

73rd percentile

12%

Faster asset growth than 73% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-12%

Faster revenue growth than 8% of similar nonprofits.

501(c)5 • $1M-$5M nonprofits • Annualized from 2022 to 2023

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

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2016: $782,131Liabilities 2016: $277,243Net Assets 2016: $504,8882016Assets 2017: $587,143Liabilities 2017: $419,963Net Assets 2017: $167,1802017Assets 2018: $565,809Liabilities 2018: $593,061Net Assets 2018: -$27,2522018Assets 2019: $745,078Liabilities 2019: $816,898Net Assets 2019: -$71,8202019Assets 2020: $525,514Liabilities 2020: $499,506Net Assets 2020: $26,0082020Assets 2021: $873,906Liabilities 2021: $271,497Net Assets 2021: $602,4092021Assets 2022: $1,313,206Liabilities 2022: $213,830Net Assets 2022: $1,099,3762022Assets 2023: $1,475,113Liabilities 2023: $159,087Net Assets 2023: $1,316,0262023Assets 2024: $1,880,011Liabilities 2024: $297,787Net Assets 2024: $1,582,2242024

Highlighted filing

2024

Assets$1,880,011
Liabilities$297,787
Net Assets$1,582,224

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $987,508Expenses 2016: $982,101Net Income 2016: $5,4072016Revenue 2017: $2,147,299Expenses 2017: $2,460,576Net Income 2017: -$313,2772017Revenue 2018: $2,136,126Expenses 2018: $2,301,059Net Income 2018: -$164,9332018Revenue 2019: $2,101,074Expenses 2019: $2,113,778Net Income 2019: -$12,7042019Revenue 2020: $2,049,319Expenses 2020: $1,922,493Net Income 2020: $126,8262020Revenue 2021: $1,866,838Expenses 2021: $1,290,437Net Income 2021: $576,4012021Revenue 2022: $1,843,934Expenses 2022: $1,346,967Net Income 2022: $496,9672022Revenue 2023: $1,614,907Expenses 2023: $1,398,257Net Income 2023: $216,6502023Revenue 2024: $1,558,304Expenses 2024: $1,292,106Net Income 2024: $266,1982024

Highlighted filing

2024

Revenue$1,558,304
Expenses$1,292,106
Net Income$266,198

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 24, 2025
Return Version
2023v6.0
Gross Receipts
$1,558,304
Mission and Program Overview

Mission

Promote the welfare of state, county and municipal employees in the state of indiana and kentucky.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald RichmondDeputy AdministratorFT$85,485$58,543$144,028

Board Members and Trustees

NameTitle
Lisa MartinAdministrator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,549,804
Investment Income
$0
Other Revenue
$8,500
Change in Net Assets
$266,198

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,558,304
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,558,304
Total Revenue per Form 990
$1,558,304
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
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
In-house lobbying only
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

As a labor union, the organization has members.

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

During the council conventions it is the delegates elected/selected by the members.

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

Members put forth and vote on amendments to the constitution of council 962.

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

Controller reviews and approves the form 990 prior to filing.

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

The organization regularly monitors activities and board member appointments to ensure a conflict of interest does not exist.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Afscme Council 962
EIN
81-1322305
Phone
3176321432
Address
1424 PENNSYLVANIA ST, INDIANAPOLIS, IN 46202

Signing Officer

Name
Ron Richmond
Title
Executive Director
Phone
3174958554
Signed
2025-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ron Richmond
Formed
2016
Legal Domicile
In
Voting Board Members
0
Independent Board Members
0
Employees
10
Volunteers
0

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Abigail Hedges CPA
Phone
3177456411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

Committee for oversight of audit: while the organization is under administratorship, this review was performed by an auditor of afscme international.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML Appendix311 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 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/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AS A LABOR UNION, THE ORGANIZATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DURING THE COUNCIL CONVENTIONS IT IS THE DELEGATES ELECTED/SELECTED BY THE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS PUT FORTH AND VOTE ON AMENDMENTS TO THE CONSTITUTION OF COUNCIL 962.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTROLLER REVIEWS AND APPROVES THE FORM 990 PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION REGULARLY MONITORS ACTIVITIES AND BOARD MEMBER APPOINTMENTS TO ENSURE A CONFLICT OF INTEREST DOES NOT EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE 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/ExplanationTxt6COMMITTEE FOR OVERSIGHT OF AUDIT: WHILE THE ORGANIZATION IS UNDER ADMINISTRATORSHIP, THIS REVIEW WAS PERFORMED BY AN AUDITOR OF AFSCME INTERNATIONAL.
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 A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
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IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01475113
IRS990/TotalAssetsEOYAmt01880011
IRS990/TotalAssetsGrp/BOYAmt01475113
IRS990/TotalAssetsGrp/EOYAmt01880011
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/TotalAmt01292106
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0159087
IRS990/TotalLiabilitiesEOYAmt0297787
IRS990/TotalLiabilitiesGrp/BOYAmt0159087
IRS990/TotalLiabilitiesGrp/EOYAmt0297787
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01316026
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01582224
IRS990/TotalOtherCompensationAmt058543
IRS990/TotalProgramServiceRevenueAmt01549804
IRS990/TotalReportableCompFromOrgAmt085485
IRS990/TotalRevenueGrp/ExclusionAmt08500
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01549804
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01558304
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01475113
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01880011
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01424 PENNSYLVANIA ST
IRS990/USAddress/CityNm0INDIANAPOLIS
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046202
IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RON RICHMOND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03174958554
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AFSCME COUNCIL 962
ReturnHeader/Filer/BusinessNameControlTxt0AFSC
ReturnHeader/Filer/EIN0811322305
ReturnHeader/Filer/PhoneNum03176321432
ReturnHeader/Filer/USAddress/AddressLine1Txt01424 PENNSYLVANIA ST
ReturnHeader/Filer/USAddress/CityNm0INDIANAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351356555
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DONOVAN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05151 E US HWY 36
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AVON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046123
ReturnHeader/PreparerPersonGrp/PhoneNum03177456411
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ABIGAIL HEDGES CPA
ReturnHeader/ReturnTs02025-04-24T13:09:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-07-01
ReturnHeader/TaxPeriodEndDt02024-06-30
ReturnHeader/TaxYr02023

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