NATIONAL CONFERENCE OF INSURANCE: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CONFERENCE OF INSURANCE (EIN 36-3678111)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-09-03
- IRS object ID
- 202432479349301003
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-09-03T08:04:38-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 351178661 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLUE & CO LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 N MERIDIAN ST SUITE 200 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 363678111 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CONFERENCE OF INSURANCE | BusinessNameLine1Txt |
| Business Name Line2 | GUARANTY FUNDS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 3174648199 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN STREET 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROGER H SCHMELZER | PersonNm |
| Person Title | PRESIDENT, CEO | PersonTitleTxt |
| Phone | 3174648199 | PhoneNum |
| Signature | 2024-09-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TYLER K GREENE CPA | PreparerPersonNm |
| PTIN | P00057872 | PTIN |
| Phone | 3176334705 | PhoneNum |
| Preparation | 2024-09-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-08-08 14:25:15Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROGER H SCHMELZER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN STREET 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $4,761,918 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.NCIGF.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1989 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | NATIONAL CONFERENCE OF INSURANCE GUARANTY FUNDS (NCIGF) ASSISTS PROPERTY AND CASUALTY GUARANTY FUNDS | ActivityOrMissionDesc |
| Voting Members Governing Body | 19 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 19 | VotingMembersIndependentCnt |
| Total Employee | 18 | TotalEmployeeCnt |
| Total Volunteers | 21 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $4,340,017 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,605,207 | CYProgramServiceRevenueAmt |
| PY Investment Income | $101,362 | PYInvestmentIncomeAmt |
| CY Investment Income | $156,711 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,441,379 | PYTotalRevenueAmt |
| CY Total Revenue | $4,761,918 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,172,044 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,287,058 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,134,623 | PYOtherExpensesAmt |
| CY Other Expenses | $2,186,463 | CYOtherExpensesAmt |
| PY Total Expenses | $4,306,667 | PYTotalExpensesAmt |
| CY Total Expenses | $4,473,521 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $134,712 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $288,397 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,497,220 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,780,441 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,235,224 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,108,807 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,261,996 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,671,634 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | TO BRING THE GREATEST POSSIBLE VALUE TO THE MEMBER STATE PROPERTY AND CASUALTY GUARANTY FUNDS AND THE STATE-BASED GUARANTY FUND SYSTEM IN OPERATIONAL SUPPORT, COMMUNICATION AND PUBLIC POLICY DEVELOPMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | NATIONAL CONFERENCE OF INSURANCE GUARANTY FUNDS (NCIGF) IS A BUSINESS ASSOCIATION AS DEFINED WITHIN INTERNAL REVENUE CODE SECTION 501(C)(6) WHICH ADVANCES THE COLLECTIVE MISSIONS OF ITS MEMBERS AND PROVIDES NATIONAL ASSISTANCE IN VARIOUS AREAS FOR PROPERTY AND CASUALTY GUARANTY FUNDS. NCIGF ASSISTS IN THE COORDINATION BETWEEN THE LIQUIDATORS AND PROPERTY AND CASUALTY GUARANTY FUNDS IN MULTI-STATE INSOLVENCIES, MONITORS LITIGATION AND LEGISLATION AFFECTING GUARANTY FUNDS, CONDUCTS VARIOUS EDUCATIONAL AND TRAINING PROGRAMS, PROVIDES INFORMATION CONCERNING THE PROPERTY AND CASUALTY GUARANTY FUND SYSTEM; AND PROVIDES A FORUM FOR DISCUSSION OF GUARANTY FUND RELATED ISSUES. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | NCIGF PROVIDES OPERATIONAL SUPPORT, COMMUNICATIONS AND PUBLIC POLICY DEVELOPMENT TO ITS MEMBERS, THE STATE PROPERTY AND CASUALTY INSURANCE GUARANTY FUNDS. THE NCIGF ALSO ASSISTS PROPERTY AND CASUALTY INSURANCE GUARANTY FUNDS BY PROVIDING THEM WITH CURRENT LEGISLATIVE INFORMATION AND EDUCATIONAL TRAINING OPPORTUNITIES.SEE SCHEDULE O FOR 2023 SERVICE ACCOMPLISHMENTS HIGHLIGHTS.HIGHLIGHTS OF OUR 2023 ACCOMPLISHMENTS INCLUDE:MITIGATING "READINESS RISK": GUARANTY FUNDS HAVE A RICH HISTORY OF ADAPTATION AND FLEXIBILITY DURING THOSE RARE OCCASIONS WHEN AN INSURANCE COMPANY BECOMES INSOLVENT. AS THE INSURANCE INDUSTRY CONTINUES TO EVOLVE ITS TECHNOLOGY AND BUSINESS PRACTICES AND RESPONDS TO PUBLIC POLICY CHANGES, THE CHALLENGE FOR THE GUARANTY FUNDS TO ADAPT GROWS STEEPER. NCIGF IS AMID A MULTI-YEAR INITIATIVE TO SMOOTH THE FRICTIONS THAT POSE A THREAT TO THE ABILITY TO RESPOND PROMPTLY TO CONSUMERS.FOCUS ON PRE-LIQUIDATION PLANNING:NCIGF CONTINUES TO PROMOTE EARLIER PRE-LIQUIDATION PLANNING IN VARIOUS FORUMS. BECAUSE OF THE NEED TO TRANSITION DATA IMMEDIATELY WHEN THE GUARANTY FUNDS ARE TRIGGERED AND THE COMPLEXITY OF PRODUCTS SUCH AS LARGE DEDUCTIBLE AND CYBER LIABILITY, THIS PLANNING NEEDS TO BEGIN BEFORE A FORMAL INSOLVENCY PROCEEDING IS ORDERED. THIS YEAR THE "E" COMMITTEE AT THE NAIC ADOPTED A PRE-LIQUIDATION MEMORANDUM OF UNDERSTANDING (MOU). IT IS NOW AVAILABLE ON THE RITF WEBSITE FOR USE BY INSOLVENCY PRACTITIONERS. MOREOVER, THE MOU AND ACCOMPANYING REVISIONS TO VARIOUS HANDBOOKS HAVE BEEN REFERRED TO NAIC WORKING GROUPS THAT ADDRESS TROUBLED COMPANY ISSUES BEFORE A FORMAL INSOLVENCY PROCEEDING IS COMMENCED. WE EXPECT ACTION ON THESE REFERRALS IN 2024.RESTRUCTURED BUSINESS:STATUTES THAT AUTHORIZE INSURANCE COMPANY DIVISIONS OR INSURANCE BUSINESS TRANSFERS (IBTS) CONTINUE TO BE ADOPTED IN VARIOUS STATES, GENERATING CONCERNS ABOUT THE STATUS OF GUARANTY FUND COVERAGE. THE MATTER IS PARTICULARLY URGENT IN THAT BOTH DIVISION STATUTES AND IBTS MAKE IT CLEAR THAT THERE IS NO REMAINING LIABILITY ON THE PART OF THE TRANSFERRING ENTITY FOR THE CLAIMS TRANSFERRED UNDER THESE STATUTES. THE NCIGF BOARD OF DIRECTORS ADOPTED A POSITION ON THIS MATTER STATING THAT IF COVERAGE EXISTED ON A CLAIM BEFORE THE RESTRUCTURING TRANSACTION IT SHOULD REMAIN IN PLACE AFTER THE TRANSACTION. CONVERSELY, IF COVERAGE WAS NOT AVAILABLE BEFORE THE TRANSACTION IT SHOULD NOT BE CREATED BY THE TRANSACTION. AS MANY CURRENT GUARANTY FUND LAWS MAY NOT RESOLVE THESE CLAIMS IN THIS WAY, NCIGF DEVELOPED A STATUTORY REMEDY. THIS REMEDY HAS BEEN ADOPTED IN FOUR STATES AND EFFORTS CONTINUE TO PROMOTE THE AMENDMENT IN ADDITIONAL JURISDICTIONS. MOST RECENTLY A DRAFT IN THIS REGARD HAS BEEN RECOMMENDED TO THE RECEIVERSHIP AND INSOLVENCY TASK FORCE (RITF) AT THE NAIC. THE NAIC IS IN THE PROCESS OF REVIEWING THIS DRAFT.RESOLUTION PARTNERSHIP WITH RECEIVERS AND REGULATORS:NCIGF WORKED ON SECURING AND IMPLEMENTING IMPROVED PRACTICES FOR DATA TRANSFER IN RECEIVERSHIPS THROUGHOUT 2023. A REVISED RECEIVER'S HANDBOOK WAS ADOPTED BY THE NAIC WITH FAVORABLE LANGUAGE OFFERED BY NCIGF ON GUARANTY ASSOCIATION ISSUES, INCLUDING THE IMPORTANCE OF PRE-LIQUIDATION PLANNING. THE NEW HANDBOOK INCLUDES A "LARGE DEDUCTIBLE GUIDELINE" ADOPTED IN A PRIOR YEAR WHICH CALLS FOR THE DEDUCTIBLE ASSET TO FLOW IN FULL TO THE GUARANTY FUNDS TO THE EXTENT OF THEIR CLAIM PAYMENTS, RATHER THAN BE TREATED AS A GENERAL ASSET OF THE ESTATE, RESOLVING A 20-YEAR-OLD DISPUTE BETWEEN GUARANTY FUNDS AND INSURANCE RECEIVERS. THE PRE-LIQUIDATION MEMORANDUM OF UNDERSTANDING ADOPTED BY THE NAIC RECEIVERSHIP AND INSOLVENCY TASK FORCE IN 2022 IS NOW REFERENCED IN HANDBOOKS USED BY IT EXAMINATIONS AND THE FINANCIAL ANALYSIS SOLVENCY TOOLS (FAST) WORKING GROUPS. IT IS ALSO REFERENCED IN THE FINANCIAL ANALYSIS WORKING GROUP (FAWG) MATERIALS. THIS DEVELOPMENT IS IMPORTANT BECAUSE IT SUPPLIES REGULATORS ACCESS TO THESE MATERIALS BEFORE A PUBLIC INSOLVENCY PROCEEDING IS INVOKED. THIS WILL BE CRITICAL TO SUCCESSFUL PRE-LIQUIDATION PLANNING.CYBER COVERAGE AND RESTRUCTURING REMEDY:IN 2023 NCIGF WORKED WITH STATE GUARANTY ASSOCIATIONS, INDUSTRY, AND REGULATORS TO PROMOTE THE ENACTMENT OF LANGUAGE AT THE NAIC AND IN INDIVIDUAL STATES. AMENDMENTS RELATING TO RESTRUCTURED BUSINESS AND CYBER COVERAGE WERE ADOPTED BY THE NAIC IN LATE 2023 AND ARE NOW INCORPORATED IN THE NAIC PROPERTY AND CASUALTY INSURANCE GUARANTY ASSOCIATION MODEL ACT. THESE AMENDMENTS ARE THE RESULT OF SEVERAL YEARS OF EFFORTS WORKING WITH REGULATORY COMMITTEES AT THE NAIC. THE CYBER COVERAGE AMENDMENTS WERE ADOPTED AS PROPOSED BY THE NCIGF. THESE CHANGES CALL FOR REASONABLE COVERAGE LIMITS AND ADDRESS SERVICES PROVIDED UNDER CYBER POLICY. THREE STATES HAVE ADOPTED CYBER AMENDMENTS, AND THE MEASURE IS PENDING IN TWO ADDITIONAL STATES IN 2024. THE RESTRUCTURING AMENDMENT'S PRIMARY OPTION IS CONSISTENT WITH NCIGF POLICY IN THIS REGARD- GUARANTY FUND COVERAGE SHOULD NOT BE CHANGED BY THE BUSINESS TRANSACTION- CLAIMS THAT ORIGINATED FROM GUARANTY FUND COVERED POLICIES WOULD BE COVERED AFTER A RESTRUCTURING AND CLAIMS THAT WERE NOT COVERED BEFORE WOULD NOT BE COVERED AFTER THE TRANSACTION. FOUR STATES HAVE ENACTED RESTRUCTURING AMENDMENTS CONSISTENTLY AND MULTIPLE OTHER STATES HAVE IT UNDER CONSIDERATION.PRELIQUIDATION PLANNING:NCIGF WAS A STRONG PROPONENT OF EARLIER PRE-LIQUIDATION PLANNING THROUGHOUT 2023. A PRIMARY FOCUS OF EFFORT WAS TO STRESS THAT PLANNING AND COORDINATION WITH GUARANTY FUNDS PRIOR TO A PUBLIC INSOLVENCY PROCEEDING IS CRITICAL TO A SEAMLESS TRANSITION FOR POLICYHOLDERS. NCIGF DELIVERED THIS MESSAGE TO REGULATORS AND RECEIVERS IN NUMEROUS FORUMS THROUGHOUT THE YEAR. A UNIQUE TABLETOP EXERCISE WAS CONDUCTED AT THE NOVEMBER MEETING OF THE NAIC. OVER 100 REGULATORS PARTICIPATED, MOST OF WHOM WERE COMMISSIONERS OR REGULATORY STAFF INVOLVED WITH TROUBLED COMPANIES BEFORE A PUBLIC PROCEEDING OCCURS. AS A RESULT OF THIS HIGHLY REGARDED SESSION, NCIGF AND NOLHGA WERE INVITED TO CONDUCT A SIMILAR EXERCISE AT A COMMISSIONER'S SUMMIT EVENT IN FEBRUARY 2024. NCIGF HOPES TO BUILD ON THE SUCCESS OF THESE TWO EVENTS IN COLLABORATION WITH THE NAIC TO CONDUCT THIS TYPE OF EXERCISE AT FUTURE REGULATOR EVENTS.TROUBLED COMPANIES:AS PART OF REVISIONS TO THE NAIC HOLDING COMPANY ACT, NCIGF WORKED WITH THE RECEIVERSHIP AND INSOLVENCY TASK FORCE (RITF) TO ADD PROVISIONS TO ADDRESS TROUBLED COMPANIES, SPECIFICALLY CONTINUATION OF THIRD-PARTY SERVICES AND OWNERSHIP RIGHTS TO CLAIMS DATA. THESE PROVISIONS HAVE NOW BEEN ADOPTED IN 15 STATES AND ARE PENDING IN MULTIPLE STATES. THE COMMUNITY UNDERSTANDS THAT THE NEW HOLDING COMPANY LANGUAGE HAS ALREADY BEEN A HELPFUL TOOL FOR REGULATORS AND RECEIVERS DEALING WITH TROUBLED COMPANIES AND IT IS EXPECTED THAT LAWS SUCH AS THIS WILL BE A KEY COMPONENT OF A SEAMLESS POLICYHOLDER TRANSITION DURING LIQUIDATION.2023 TABLETOP EXERCISE:A TABLETOP INSOLVENCY SIMULATION EXERCISE WAS CONDUCTED AT THE 2023 NCIGF FALL WORKSHOP. DESIGNED AND IMPLEMENTED BY THE NCIGF INNOVATIONS AND OPERATIONS COMMITTEE, THE EXERCISE OFFERED NOT ONLY A TIME FOR EDUCATIONAL INTERACTION, BUT ALSO CREATED OPPORTUNITIES FOR CONNECTIONS, SOLUTION SHARING AND NETWORKING AMONG THE NCIGF MEMBER FUNDS. 'COMMON SOLUTIONS FOR SHARED PROBLEMS' WAS THE THEME OF THE COLLABORATIVE SESSION, WHICH INCLUDED PARTICIPANTS SHARING TOP TAKEAWAYS IN THE LARGE GROUP ENVIRONMENT. THE INNOVATIONS AND OPERATIONS COMMITTEE HAS ALREADY BEGUN PLANNING THE NEXT STEPS FOR THE TAKEAWAYS AND INFORMATION GATHERED DURING THE SESSION AND HAS PLANS TO FEATURE THIS EXERCISE AND ITS MATERIALS IN A DOWNLOADABLE RESOURCE FORMAT FOR 2024.2023 LEGAL SEMINAR:THE NCIGF 2023 LEGAL SEMINAR WAS HELD IN MINNEAPOLIS, MN IN JUNE 2023. THE LEGAL SEMINAR TASK FORCE CULTIVATED AN ENVIRONMENT AND OPPORTUNITY FOR APPROXIMATELY SEVENTY (70) INDIVIDUALS FROM VARYING BACKGROUNDS AND ROLES TO SHARE PERSPECTIVES AND EXPLORE TRENDING TOPICS ON INSURANCE AND INSOLVENCY MATTERS. TOPICS COVERED INCLUDED, REINSURANCE, CASE LAW UPDATES, AND ISSUES THAT EVOLVE FROM THE MODERNIZATION OF THE WORKPLACE INCLUDING LEGAL OBLIGATIONS WITH DIVERSITY, EQUITY, AND INCLUSION (DEI) INITIATIVES THE SEMINAR PROVIDED PARTICIPANTS WITH NEW INSIGHTS AND INFORMATION AND BOLSTERED THEIR GENERAL KNOWLEDGE OF GUARANTY FUND LAW. THE 2025 LEGAL SEMINAR TASK FORCE IS HARD AT WORK PLANNING THE NEXT LEGAL EDUCATION CONFERENCE. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | Yes (1) | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 18 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 19 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 19 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | Yes (1) | InvestmentInJointVentureInd |
| Written Policy Or Procedure | Yes (1) | WrittenPolicyOrProcedureInd |
| States Where Copy Of Return Is Fld | IN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KEVIN LEAP | PersonNm |
| Phone | 3174648199 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN STREET 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| JOSEPH TORTI | ||||||||
| CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BRADLEY A ROEBER | ||||||||
| VICE CHAIR | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JENNY ANZALONE-ACKLEY | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD ANDERSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| D KEITH BELL | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| LAVAWN COLEMAN | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KATIE EVANS | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BONNY GORDON | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| J SMITH HARRISON | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| NEIL JACKSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TAMARA KOPP | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA LAW | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM LYNCH | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREA LENTINE | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER P ROE | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ARTHUR M RUSSELL | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY M SCHOTKE | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD WILSON | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT ZEMAN | ||||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL BOGE | ||||||||
| DIRECTOR PARTIAL TERM | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE HALL MELLINGER | ||||||||
| DIRECTOR PARTIAL TERM | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER H SCHMELZER | ||||||||
| PRESIDENT, CEO | 40.00 | 0.00 | Yes (X) | $502,284 | $0 | $30,829 | ||
| AMY J CLARK | ||||||||
| V.P., CFO PARTIAL TERM | 40.00 | 0.00 | Yes (X) | $83,717 | $0 | $7,975 | ||
| ASHLEY ROSENBERGER | ||||||||
| SR. LEGAL COUNSEL & CORP.SEC. | 40.00 | 0.00 | Yes (X) | $140,640 | $0 | $21,880 | ||
| MIKE ULMER | ||||||||
| V.P. TECHNOLOGY SERVICES AND OPS. | 40.00 | 0.00 | Yes (X) | $207,577 | $0 | $21,155 | ||
| NATHANIEL JENNINGS | ||||||||
| PROGRAM ANALYST | 40.00 | 0.00 | $129,381 | $0 | $11,093 | Yes (X) | ||
| RICHARD MINNIEAR | ||||||||
| PROGRAM ANALYST | 40.00 | 0.00 | $147,296 | $0 | $22,895 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,210,895 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $115,827 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| FAEGRE DRINKER BIDDLE & REATH | |||||
| 300 N MERIDIAN ST | INDIANAPOLIS | IN | 46204 | FEDERAL EDUCATION SERVICES | $499,962 |
| LOCKE LORD LLP | |||||
| 24259 NETWORK PL | CHICAGO | IL | 60673 | LEGAL INSOLVENCY SUPPORT | $218,903 |
| BARBARA COX LLC | |||||
| 106 STONERS CIRCLE | LITTLETOWN | PA | 17340 | LEGAL CONSULTING SERVICES | $186,938 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES | 900099 | $4,432,347 | $4,432,347 |
| WORKSHOP REGISTRATION | 900099 | $172,860 | $172,860 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,605,207 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $156,711 | TotalRevenueColumnAmt |
| Exclusion | $156,711 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,761,918 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,605,207 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $156,711 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,016,057 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $730,037 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $205,973 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $201,930 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $133,061 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $991,023 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,153 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,737 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,066 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,842 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,556 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $156,151 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $361,844 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,182 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,743 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DUES & SUBSCRIPTIONS | $77,956 |
| FEDERAL PROXY TAX | $1,210 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,473,521 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $250 | BOYAmt |
| EOY | $250 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,862,471 | BOYAmt |
| EOY | $3,932,018 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,409 | BOYAmt |
| EOY | $81,960 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,287 | BOYAmt |
| EOY | $174,121 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $286,912 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $212,445 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,573 | BOYAmt |
| EOY | $74,467 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $258,519 | BOYAmt |
| EOY | $309,016 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,103,711 | BOYAmt |
| EOY | $1,208,609 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,497,220 | BOYAmt |
| EOY | $5,780,441 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,082 | BOYAmt |
| EOY | $195,553 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,500 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $966,642 | BOYAmt |
| EOY | $913,254 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,235,224 | BOYAmt |
| EOY | $1,108,807 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,261,996 | BOYAmt |
| EOY | $4,671,634 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,261,996 | BOYAmt |
| EOY | $4,671,634 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,497,220 | BOYAmt |
| EOY | $5,780,441 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $288,397 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $121,241 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | 0 | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
| Dues Assessments | $4,432,347 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $6,769 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $6,769 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | $6,769 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $286,912 | OtherCostOrOtherBasisAmt |
| Depreciation | $212,445 | DepreciationAmt |
| Book Value | $74,467 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $74,467 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INVESTMENT IN GSI | $248,137 |
| SECURITY DEPOSITS | $33,256 |
| RIGHT OF USE ASSETS | $579,855 |
| PENSION ASSET | $347,361 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,208,609 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $309,016 |
| LEASE LIABILITIES | $604,238 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $913,254 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,883,159 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $121,241 | OtherRevenueAmt |
| Revenue Not Reported | $121,241 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,761,918 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,761,918 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,473,521 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,473,521 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,473,521 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | NCIGF IS A NOT-FOR-PROFIT CORPORATION AND HAS BEEN RECOGNIZED AS TAX-EXEMPT PURSUANT TO SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE (IRC). AS SUCH, NCIGF IS GENERALLY EXEMPT FROM INCOME TAXES. NCIGF IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, WHICH IS AN INFORMATIONAL RETURN ONLY. HOWEVER, SECTION 6033(E) OF THE IRC DEFINES LOBBYING IN A MANNER THAT INCLUDES SOME OF THE ACTIVITIES PERFORMED BY NCIGF. AS A RESULT, UNDER THE SAME SECTION, NCIGF IS REQUIRED TO EITHER REPORT THE TOTAL AMOUNT OF EXPENSES RELATED TO SUCH ACTIVITIES TO ITS MEMBERS AS NONDEDUCTIBLE FOR FEDERAL INCOME TAX PURPOSES OR PAY A PROXY INCOME TAX. NCIGF HAS ELECTED TO PAY A PROXY INCOME TAX. GSI IS A TAXABLE ENTITY AND IS, THEREFORE, SUBJECT TO FEDERAL AND STATE INCOME TAXES. DEFERRED INCOME TAX ITEMS RELATED TO GSI ARE NOT SIGNIFICANT TO THE OVERALL CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY NCIGF AND GSI AND RECOGNIZE A TAX LIABILITY IF NCIGF OR GSI HAVE TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY NCIGF AND GSI, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. NCIGF AND GSI ARE SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. NCIGF AND GSI HAVE FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH DECEMBER 31, 2022. THESE INCOME TAX RETURNS ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE LATER OF THE DATE THE RETURN WAS FILED OR ITS DUE DATE (INCLUDING APPROVED EXTENSIONS). |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | OTHER PENSION RELATED CHANGES 121,241. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ROGER H SCHMELZER | ||||||||||||||
| PRESIDENT, CEO | $318,012 | $0 | $150,000 | $0 | $34,272 | $0 | $14,850 | $0 | $15,979 | $0 | $533,113 | $0 | $0 | $0 |
| MIKE ULMER | ||||||||||||||
| V.P. TECHNOLOGY SERVICES AND OPS. | $179,474 | $0 | $25,000 | $0 | $3,103 | $0 | $9,596 | $0 | $11,559 | $0 | $228,732 | $0 | $0 | $0 |
| RICHARD MINNIEAR | ||||||||||||||
| PROGRAM ANALYST | $119,393 | $0 | $27,000 | $0 | $903 | $0 | $6,818 | $0 | $16,077 | $0 | $170,191 | $0 | $0 | $0 |
| ASHLEY ROSENBERGER | ||||||||||||||
| SR. LEGAL COUNSEL & CORP.SEC. | $114,080 | $0 | $26,000 | $0 | $560 | $0 | $6,525 | $0 | $15,355 | $0 | $162,520 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BARBARA COX | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FORMER OFFICER / SECRETARY | RelationshipDescriptionTxt |
| Transaction | $186,938 | TransactionAmt |
| Transaction | LEGAL CONSULTING SERVICES PAID TO BARBARA COX LLC | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | NCIGF IS A MEMBERSHIP ASSOCIATION OF POST-ASSESSMENT AND PRE-ASSESSMENT PROPERTY AND CASUALTY INSURANCE GUARANTY FUNDS WHICH ARE FUNDS ESTABLISHED BY THE LAWS OF THE VARIOUS STATES AND THE DISTRICT OF COLUMBIA. THE TERM "GUARANTY FUNDS" INCLUDES "GUARANTY ASSOCIATIONS", "INSOLVENCY FUNDS", "SECURITY FUNDS", OR ANY OTHER LEGISLATIVELY MANDATED MECHANISM CREATED TO PROVIDE PROTECTION AGAINST THE INSOLVENCY OF LICENSED PROPERTY AND CASUALTY INSURERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE NOMINATING COMMITTEE NOMINATES INDIVIDUALS FOR POSITIONS ON THE BOARD OF DIRECTORS THAT BECOME VACANT PRIOR TO THE ANNUAL MEETING. INDIVIDUALS MAY ALSO BE NOMINATED BY ONE MEMBER AND SECONDED BY TWO OTHER MEMBERS OR NOMINATED FROM THE FLOOR BY A 2/3 VOTE AT THE ANNUAL MEETING OF MEMBERS. THE MEMBERS ELECT NOMINEES TO THE BOARD OF DIRECTORS AT THE ANNUAL MEETING OF MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | ANY CHANGE TO THE CORPORATE BYLAWS REQUIRES APPROVAL OF A MAJORITY OF NCIGF MEMBER GUARANTY FUNDS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE PROCESS FOR REVIEW THE FORM 990 INCLUDES A REVIEW BY THE TREASURER, AUDIT COMMITTEE, AND BOARD PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE WRITTEN CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND COMPLIANCE ENFORCED BY THE PRESIDENT AND CEO. THE SCOPE OF THE CONFLICT OF INTEREST POLICY INCLUDES OFFICERS, DIRECTORS, TRUSTEES, AND EMPLOYEES. ANNUALLY, THE PRESIDENT DELIVERS THE POLICY TO EACH INDIVIDUAL. EMPLOYEES ARE REQUIRED TO FILL OUT AND SUBMIT A CONFLICT OF INTEREST FORM. ANY INSTANCES OF NONCOMPLIANCE WITH THE POLICY ARE TO BE PROMPTLY REPORTED TO THE BOARD. BOARD MEMBERS WITH POTENTIAL OR ACTUAL CONFLICTS OF INTEREST ARE TO REFRAIN FROM PARTICIPATING IN ANY DELIBERATION OR DECISIONS ON SUCH TRANSACTIONS WHICH IS NOTED IN THE MINUTES OF THE MEETING. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE PROCESS FOR DETERMINING COMPENSATION FOR THE CHIEF EXECUTIVE AND OTHER OFFICERS INCLUDES A REVIEW AND APPROVAL BY THE INDEPENDENT EXECUTIVE COMMITTEE MEMBERS OF THE BOARD OF DIRECTORS; COMPARABLE DATA FROM AN INDEPENDENT AND EXTERNAL HUMAN RESOURCE CONSULTANT IS CONDUCTED AND REVIEWED BY THE EXECUTIVE COMMITTEE; AND DOCUMENTATION ON THE DELIBERATION AND DECISION OF THE COMPENSATION ARRANGEMENTS ARE RECORDED IN THE MINUTES OF THE ORGANIZATION. NCIGF DOES NOT HAVE ANY EMPLOYEES THAT MEET THE FORM 990 KEY EMPLOYEE DEFINITION, BUT A SIMILAR PROCESS IS CONDUCTED FOR TOP MANAGEMENT POSITIONS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | NCIGF GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY AND FINANCIAL STATEMENTS WOULD BE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGES IN DEFINED BENEFIT PENSION 121,241. |
| FORM 990, PART XII, LINE 2C, OVERSIGHT OF AUDIT: | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTING FIRM; DURING AN AUDIT COMMITTEE MEETING, BLUE AND CO. PROVIDES AN OVERVIEW OF THE ENGAGEMENT LETTER WHICH EXPLAINS THE ITEMS THAT WILL BE COVERED IN THE YEARLY AUDIT. ONCE THE AUDIT COMMITTEE APPROVES THE ENGAGEMENT LETTER, THEY MEET WITH THE AUDIT MANAGER FROM BLUE AND CO., AWAY FROM NCIGF STAFF, TO START THE AUDIT. ONCE THE AUDIT IS COMPLETE, THE AUDIT REPORT IS PRESENTED TO THE AUDIT COMMITTEE FOR APPROVAL. THE AUDIT COMMITTEE CHAIR THEN PRESENTS THE APPROVED AUDIT REPORT TO THE FULL BOARD OF DIRECTORS. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp
Related Organization Name RelatedOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GUARANTY SUPPORT INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN ST STE 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 352542172 | EIN |
| Primary Activities | TECHNOLOGY AND CONSULTING SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | IL | LegalDomicileStateCd |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL CONFERENCE OF INSURANCE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| Share Of Total Income | $754,363 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $279,795 | ShareOfEOYAssetsAmt |
| Ownership | 1.00000 | OwnershipPct |
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART IV, IDENTIFICATION OF RELATED ORGANIZATIONS TAXABLE AS CORP OR TRUST: | FormAndLineReferenceDesc |
| Explanation | NAME OF RELATED ORGANIZATION: GUARANTY SUPPORT, INC. DIRECT CONTROLLING ENTITY: NATIONAL CONFERENCE OF INSURANCE GUARANTY FUNDS INC | ExplanationTxt |