Civic Intelligence

Afscme Council 962

990 • Fiscal year 2022 • EIN 81-1322305

Jul 01, 2021 to Jun 30, 2022 • Filed on Jan 25, 2023

Organization ProfileN/A
1424 Pennsylvania StIndianapolis, IN 46202

(317) 632-1432

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

85th percentile

0.16x

Higher debt load relative to assets than 85% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

77th percentile

0.12x

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

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Net Margin

85th percentile

27%

Higher net margin than 85% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

20th percentile

$0

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Source year 2022

Asset Growth

94th percentile

50%

Faster asset growth than 94% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

36th percentile

-1.2%

Faster revenue growth than 36% of similar nonprofits.

2022 filings • 501(c)5 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$1,313,206

Up $439,300 (+50%) from 2021

Net Assets

Up

$1,099,376

Up $496,967 (+82%) from 2021

Liabilities

Down

$213,830

Down $57,667 (-21%) from 2021

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin85th percentile

Revenue

Down

$1,843,934

Down $22,904 (-1.2%) from 2021

Expenses

Up

$1,346,967

Up $56,530 (+4.4%) from 2021

Net Income

Down

$496,967

Down $79,434 (-14%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2022

Assets$1,313,206
Liabilities$213,830
Net Assets$1,099,376
Open 2022 Filing

Operations Trend

Revenue Growth36th percentile

Revenue, expenses, and net income across loaded years, with this 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

2022

Revenue$1,843,934
Expenses$1,346,967
Net Income$496,967
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Jan 25, 2023
Return Version
2021v4.2
Gross Receipts
$1,843,934
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$630,470$1,015,552▲ $385,082
Land, Buildings, and Equipment, Net$170,128$162,888▼ $7,240
Accounts Receivable$69,600$116,255▲ $46,655
Prepaid Expenses and Deferred Charges-$14,803-
Total Assets$873,906$1,313,206▲ $439,300
Other Assets Total$3,708$3,708→ $0
Liabilities
Accounts Payable and Accrued Expenses$271,497$213,830▼ $57,667
Total Liabilities$271,497$213,830▼ $57,667
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$602,409$1,099,376▲ $496,967
Total Net Assets Fund Balance$602,409$1,099,376▲ $496,967
Total Liabilities and Net Assets / Fund Balance$873,906$1,313,206▲ $439,300

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$129,668$41,642$171,310
Equipment$9,078$28,505$37,583
Land$24,142-$24,142
Other Land Buildings$0$6,485$6,485
Compensation and Service Providers
Top Officer Pay20th percentile

Board Members and Trustees

NameTitle
Erin YoungAdministrator
Lisa MartinDeputy Administrator
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,840,434
Investment Income
$0
Other Revenue
$3,500
Change in Net Assets
$496,967

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,843,934
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$1,843,934
Total Revenue per Form 990
$1,843,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$886,661
Other Expenses$460,306
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$535,298
Other Employee Benefits---$242,748
Fees for Services Legal---$106,525
Occupancy---$76,367
Pension Plan Contributions---$64,580
Insurance---$53,032
Office Expenses---$49,449
Payroll Taxes---$44,035
Information Technology---$28,200
Fees for Services Other---$22,209
Fees for Services Accounting---$18,384
Conferences and Meetings---$17,824
Other Expenses---$11,688
All Other Expenses---$8,929
Depreciation Depletion---$7,239
Total Functional Expenses$0$0$0$1,346,967

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,346,967
Total Expenses per Audited Statements$1,346,967
Total Expenses per Form 990$1,346,967
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
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
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
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
Lisa Martin
Title
Deputy Administrator
Phone
3176321432
Signed
2023-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Martin
Formed
2016
Legal Domicile
In
Voting Board Members
0
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
James R Wade 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:

“Professional accounting standards require the council to recognize a tax liability only if it is more likely than not the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax liability that is 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 council has examined this issue and has determined there are no material contingent tax liabilities or questionable tax positions. The tax years ended after june 30, 2018 are open to audit for both federal and state purposes.”

Raw XML Appendix315 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/BooksInCareOfDetail/PhoneNum03176321432
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01424 NORTH PENNSYLVANIA STREET
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DEPUTY ADMINISTRATOR
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IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd00
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IRS990/GrantToRelatedPersonInd00
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IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt010
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IRS990/LoanOutstandingInd00
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0602409
IRS990/NetAssetsOrFundBalancesEOYAmt01099376
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NondeductibleContributionsInd00
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IRS990/OperateHospitalInd00
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE COUNCIL TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY THAT IS 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 COUNCIL HAS EXAMINED THIS ISSUE AND HAS DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. THE TAX YEARS ENDED AFTER JUNE 30, 2018 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
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/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0271497
IRS990/TotalLiabilitiesEOYAmt0213830
IRS990/TotalLiabilitiesGrp/BOYAmt0271497
IRS990/TotalLiabilitiesGrp/EOYAmt0213830
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0602409
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01099376
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt01840434
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01843934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01843934
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0873906
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01313206
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA MARTIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DEPUTY ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03176321432
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-01-25
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/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/PreparationDt02023-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R WADE CPA
ReturnHeader/ReturnTs02023-02-23T08:55:35-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LISA
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MARTIN
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,313,206
Liabilities
$213,830
Net assets
$1,099,376
Revenue
$1,843,934
Expenses
$1,346,967
Net income
$496,967
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.88$0.30$1.58$1.56$1.29$0.27
2023Detailed filing. Detailed filing data is available for this year.$1.48$0.16$1.32$1.61$1.40$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.31$0.21$1.10$1.84$1.35$0.50
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.27$0.60$1.87$1.29$0.58
2020Detailed filing. Detailed filing data is available for this year.$0.53$0.50$0.03$2.05$1.92$0.13
2019Detailed filing. Detailed filing data is available for this year.$0.75$0.82$0.07$2.10$2.11$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.59$0.03$2.14$2.30$0.16
2017Summary only. Only limited summary data is available for this year.$0.59$0.42$0.17$2.15$2.46$0.31
2016Summary only. Only limited summary data is available for this year.$0.78$0.28$0.50$0.99$0.98$0.01