ASSOCIATION OF INDIANA PROSECUTING ATTORNEYS INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
ASSOCIATION OF INDIANA PROSECUTING ATTORNEYS INC (EIN 35-1500969)
Tax period
2023-01-01 to 2023-12-31
Filed
2024-11-13
IRS object ID
202413189349306421
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

FieldValueIRS element (for citing)
Return2024-11-13T12:45:18-06:00ReturnTs
Tax Period End2023-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN562353893PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1AGRESTA STORMS & O'LEARY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15140 COMMERCE CIRCLEAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46237ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN351500969EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ASSOCIATION OF INDIANA PROSECUTING ATTORBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlASSOBusinessNameControlTxt
Phone3172321836PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 W WASHING ST ROOM E205 E205AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRODNEY J CUMMINGSPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3172321836PhoneNum
Signature2024-11-04SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJOSEPH SULLIVAN CPAPreparerPersonNm
PTINP01417600PTIN
Phone3177809850PhoneNum
Preparation2024-10-28PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRODNEY J CUMMINGSPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 W WASHING ST ROOM E205 E205AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$575,889GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1980FormationYr
Legal Domicile StateINLegalDomicileStateCd
Activity Or MissionTO FURTHER THE COMMON INTERESTS OF THE PROSECUTING ATTORNEYS OF INDIANA BY FURTHERING LAWActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$64,400PYContributionsGrantsAmt
CY Contributions Grants$64,400CYContributionsGrantsAmt
PY Program Service Revenue$515,425PYProgramServiceRevenueAmt
CY Program Service Revenue$507,793CYProgramServiceRevenueAmt
PY Investment Income$75PYInvestmentIncomeAmt
CY Investment Income$3,585CYInvestmentIncomeAmt
PY Other Revenue$8,185PYOtherRevenueAmt
CY Other Revenue$111CYOtherRevenueAmt
PY Total Revenue$588,085PYTotalRevenueAmt
CY Total Revenue$575,889CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$619,119PYOtherExpensesAmt
CY Other Expenses$630,608CYOtherExpensesAmt
PY Total Expenses$619,119PYTotalExpensesAmt
CY Total Expenses$630,608CYTotalExpensesAmt
PY Revenues Less Expenses-$31,034PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$54,719CYRevenuesLessExpensesAmt
Total Assets BOY$544,208TotalAssetsBOYAmt
Total Assets EOY$485,148TotalAssetsEOYAmt
Total Liabilities BOY$106,851TotalLiabilitiesBOYAmt
Total Liabilities EOY$102,510TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$437,357NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$382,638NetAssetsOrFundBalancesEOYAmt
MissionTO FURTHER THE COMMON INTERESTS OF THE PROSECUTING ATTORNEYS OF INDIANA BY FURTHERING LAW ENFORCEMENT, OPERATING FOR THEIR MUTUAL BENEFIT AND ASSISTING THEM IN FULFILLING THEIR DUTIES.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$391,489ExpenseAmt
Revenue$335,386RevenueAmt
DescCONDUCT TRAINING FOR PROSECUTING ATTORNEYS AND THEIR DEPUTIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$112,462ExpenseAmt
Revenue$172,518RevenueAmt
DescPROVIDE PUBLICATIONS TO PROSECUTING ATTORNEYS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$102,000ExpenseAmt
DescLOBBYING FOR LEGISLATION TO ENHANCE LAW ENFORCEMENT.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$605,951TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn0AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldINStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHARON EVERLINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone3172321836PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1302 W WASHINGTON ST ROOM E205AddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (13 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RODNEY J CUMMINGS
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
WILLIAM C HARTLEY JR
SECRETARY/TREASURER5.00Yes (X)Yes (X)$0$0$0
BRUCE D AUKERMAN
BOARD MEMBER1.00Yes (X)$0$0$0
JARROD D HOLTSCLAW
BOARD MEMBER1.00Yes (X)$0$0$0
DAN MURRIE
BOARD MEMBER1.00Yes (X)$0$0$0
VICKI BECKER
BOARD MEMBER1.00Yes (X)$0$0$0
JEREMY BROWN
BOARD MEMBER1.00Yes (X)$0$0$0
AJ BRYSON
BOARD MEMBER1.00Yes (X)$0$0$0
BRAD LANDWERLEN
BOARD MEMBER1.00Yes (X)$0$0$0
JEREMY MULL
BOARD MEMBER1.00Yes (X)$0$0$0
ERIKA OLIPHANT
BOARD MEMBER1.00Yes (X)$0$0$0
CHRIS OWENS
BOARD MEMBER1.00Yes (X)$0$0$0
WES SCHEMENAUR
BOARD MEMBER1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BARNES & THORNBURG LLPBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line111 SOUTH MERIDIAN STREETAddressLine1Txt
CityINDIANAPOLISCityNm
State AbbreviationINStateAbbreviationCd
ZIP46204ZIPCd
FieldValueIRS element (for citing)
ServicesLOBBYIST FEESServicesDesc
Compensation$102,000CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$64,400MembershipDuesAmt
Total Contributions$64,400TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONFERENCE FEES611430$335,275$335,275
PUBLICATION SALES459900$172,518$172,518
FieldValueIRS element (for citing)
Total Program Service Revenue$507,793TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,585TotalRevenueColumnAmt
Exclusion$3,585ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business900099BusinessCd
Total Revenue Column$111TotalRevenueColumnAmt
Related Or Exempt Func Income$111RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$111OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$575,889TotalRevenueColumnAmt
Related Or Exempt Func Income$507,904RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,585ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,100TotalAmt
Management And General$3,100ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$102,000TotalAmt
Program Services$102,000ProgramServicesAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$725TotalAmt
Management And General$725ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$21,592TotalAmt
Program Services$21,592ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$369,897TotalAmt
Program Services$369,897ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
PRINTING$112,462$112,462
MISCELLANEOUS$20,832$20,832

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$630,608TotalAmt
Program Services$605,951ProgramServicesAmt
Management And General$24,657ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$364,397BOYAmt
EOY$219,553EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$153,555EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$179,811BOYAmt
EOY$112,040EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$544,208BOYAmt
EOY$485,148EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$106,851BOYAmt
EOY$102,510EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$106,851BOYAmt
EOY$102,510EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$437,357BOYAmt
EOY$382,638EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$437,357BOYAmt
EOY$382,638EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$544,208BOYAmt
EOY$485,148EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss-$54,719ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ORGANIZATION HAS MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7AORGANIZATION MEMBERS HAVE THE POWER TO ELECT MEMBERS OF GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 8BTHE EXECUTIVE COMMITTEE CAN ACT AS THE GOVERNING BODY OF THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PROVIDED TO THE EXECUTIVE SECRETARY AND BOARD OF DIRECTORS FOR REVIEW.
FORM 990, PART VI, SECTION B, LINE 12CNEW BOARD MEMBERS MUST SIGN A STATEMENT STATING THEY WILL ABIDE BY THE CONFLICT OF INTEREST POLICY.
FORM 990, PART VI, SECTION C, LINE 18ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.