NATIONAL CONFERENCE OF INSURANCE: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CONFERENCE OF INSURANCE (EIN 36-3678111)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-09-14
- IRS object ID
- 202332579349301628
- Schema version
- 2022v5.0
- 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 | 2023-09-14T13:36:37-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | 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 | 2022-01-01 | 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 | 2023-09-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | ROGER | PersonFirstNm |
| Person Last | SCHMELZER | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TYLER K GREENE CPA | PreparerPersonNm |
| PTIN | P00057872 | PTIN |
| Phone | 3176334705 | PhoneNum |
| Preparation | 2023-09-13 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $4,441,379 | 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 | 21 | TotalEmployeeCnt |
| Total Volunteers | 19 | 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 | $3,992,118 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,340,017 | CYProgramServiceRevenueAmt |
| PY Investment Income | $77,174 | PYInvestmentIncomeAmt |
| CY Investment Income | $101,362 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,069,292 | PYTotalRevenueAmt |
| CY Total Revenue | $4,441,379 | 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 | $1,934,509 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,172,044 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,355,138 | PYOtherExpensesAmt |
| CY Other Expenses | $2,134,623 | CYOtherExpensesAmt |
| PY Total Expenses | $3,289,647 | PYTotalExpensesAmt |
| CY Total Expenses | $4,306,667 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $779,645 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $134,712 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $4,600,811 | TotalAssetsBOYAmt |
| Total Assets EOY | $5,497,220 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $572,196 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,235,224 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $4,028,615 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,261,996 | 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 2022 SERVICE ACCOMPLISHMENTS HIGHLIGHTS.HIGHLIGHTS OF OUR 2022 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 2023.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.CYBER SECURITY INSURANCE COVERAGE IN INSOLVENCY:CYBER SECURITY INSURANCE COVERAGE IN INSOLVENCY IS AN EVOLVING ISSUE. NO SPECIFIC POLICY FORMS HAVE THUS FAR BEEN DEVELOPED TO ADDRESS THESE RISKS. MOREOVER, THE POLICIES PROVIDE NOTIFICATION, REMEDIATION, AND FORENSIC SERVICES ALONG WITH CLAIM PAYMENTS. RESPONSE TIME TO PROVIDE SUCH SERVICES IS OFTEN QUITE SHORT. SHOULD AN ENTITY THAT COVERS THESE RISKS BECOME INSOLVENT AND BE ORDERED INTO LIQUIDATION THE GUARANTY FUNDS WOULD BE CALLED UPON TO ACT. THE NCIGF HAS DEVELOPED STATUTORY LANGUAGE IN THIS REGARD AND WILL BE IMPLEMENTING EDUCATIONAL PROGRAMS FOR OUR OWN MEMBER COMMUNITY, INDUSTRY GROUPS AND ORGANIZATIONS SUCH AS THE NAIC. THUS FAR AMENDMENTS TO ADOPT CYBER LIABILITY REVISIONS TO THE GUARANTY FUND ACT HAVE BEEN ADOPTED IN CALIFORNIA AND ARE PENDING IN ILLINOIS AND MASSACHUSETTS. A DRAFT CHANGE TO THE NAIC MODEL PROPERTY CASUALTY GUARANTY FUND ACT HAS ALSO BEEN PRESENTED TO THE RITF. WE EXPECT THE NAIC REVIEW OF THIS DRAFT TO COMMENCE IN THE NEAR FUTURE.NCIGF TABLETOP EXERCISE:A "TABLETOP" EXERCISE WAS CONDUCTED AT THE NCIGF FALL WORKSHOP. DURING THIS EXERCISE PARTICIPANTS DISCUSSED VARIOUS PROCEDURES THAT WOULD NEED TO BE IMPLEMENTED WITH REGULATORS PRIOR TO A FORMAL LIQUIDATION PROCESS AND TROUBLESHOT THE VARIOUS CHALLENGES THAT MIGHT ARISE IN THIS CONTEXT. AT THIS POINT THE INNOVATIONS AND OPERATIONS COMMITTEE WILL UNDERTAKE VARIOUS PROJECTS RELATED TO NEEDS IDENTIFIED IN THIS EXERCISE AND HAS MADE REFERRALS TO OTHER NCIGF COMMITTEES.IT CORE SERVICES UPGRADE:NCIGF STAFF MADE CRITICAL UPDATES TO THE ORGANIZATION'S WIDELY USED UDS DATA MAPPER (WWW.UDSDATAMAPPER.COM), INCLUDING BUG FIXES, IMPLEMENTATION OF NEW FEATURES, AND CRITICAL INTERNAL UPDATES NEEDED TO FACILITATE AND ACCELERATE FUTURE DEVELOPMENT AND GROWTH OF THE APPLICATION.MEMBERCONNECT UPGRADE:THE ASSOCIATION'S MEMBER COMMUNICATION AND COLLABORATION HUB WERE SUCCESSFULLY MIGRATED TO A NEW CLOUD PLATFORM, CONFLUENCE CLOUD. USING THIS "BUY VS BUILD" APPROACH RESULTED IN ACCELERATED MIGRATION TO THE NEW PLATFORM AS WELL AS CONSIDERABLE COST-SAVINGS OVER AN IN-HOUSE DEVELOPMENT APPROACH.NCIGF TECHNOLOGY ISSUE TRACKING AND PRODUCTIVITY ENHANCEMENTS:NCIGF ADDED A NEW TICKETING SYSTEM FOR SUBMISSION AND TRACKING OF SUPPORT REQUESTS FROM MEMBERS, INTERNAL STAFF, AND GSI CLIENTS. THE SYSTEM ALLOWS FOR SELF-SERVICE REQUEST REPORTING IF DESIRED AND TRACKING OF THE COMPLETE HISTORY OF INDIVIDUAL REQUESTS FROM START-TO-FINISH. OVER TIME, THE BODY OF KNOWLEDGE BUILT FROM TRACKED REQUESTS IS BECOMING AN ASSET THAT ENABLES STAFF TO RESOLVE RECURRING ISSUES MORE QUICKLY.NEW SUPPORT OPTIONS FOR NCIGF MEMBERS:IN CONJUNCTION WITH THE ISSUE TRACKING SYSTEM, NCIGF INTRODUCED A NEW SERVICE REQUEST PORTAL FOR GSI CLIENTS AND NCIGF MEMBERS THAT PROVIDES GREATER EASE OF REQUESTING SERVICES, AND MORE CONTROL AND VISIBILITY INTO THE STATUS OF OPEN SUPPORT REQUESTS.IMPROVED SOFTWARE DEVELOPMENT PIPELINE:NCIGF TECHNOLOGY STAFF IMPLEMENTED THE CONTINUOUS INTEGRATION/CONTINUOUS DEPLOYMENT (CI/CD) METHODOLOGY FOR SOFTWARE DEVELOPMENT. THIS WIDELY USED APPROACH TO THE AUTOMATION OF BUILDING, TESTING AND DELIVERY OF SOFTWARE RESULTS IN FEWER DEFECTS AND FASTER DELIVERY OF QUALITY SOFTWARE APPLICATIONS BY OUR SOFTWARE ENGINEERING TEAM.SUCCESSFUL EXTERNAL CYBERSECURITY TESTING:NCIGF ENGAGED A CYBERSECURITY FIRM TO CONDUCT INTERNAL AND EXTERNAL PENETRATION TESTS, BOTH OF WHICH WERE PASSED SUCCESSFULLY. | 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 | 0 | 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 | 24 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 21 | 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 | 0 | InvestmentInJointVentureInd |
| 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 (28 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| CHAD ANDERSON | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JOSEPH TORTI | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JENNY ANZALONE-ACKLEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| D KEITH BELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL BOGE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LAVAWN COLEMAN | |||||||
| DIRECTOR TERM BEGAN 2/22 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATIE EVANS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J SMITH HARRISON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TAMARA KOPP | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA LAW | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM LYNCH | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREA LENTINE | |||||||
| DIRECTOR TERM BEGAN 4/22 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE HALL MELLINGER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHRISTOPHER P ROE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRADLEY A ROEBER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ARTHUR M RUSSELL | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY M SCHOTKE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD WILSON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT ZEMAN | |||||||
| DIRECTOR TERM BEGAN 4/22 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LARRY E HINTON | |||||||
| DIRECTOR TERM ENDED 11/22 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN C WELLS | |||||||
| DIRECTOR TERM ENDED 4/22 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER H SCHMELZER | |||||||
| PRESIDENT, CEO | 40.00 | Yes (X) | $405,317 | $0 | $33,333 | ||
| AMY J CLARK | |||||||
| V.P., CFO | 40.00 | Yes (X) | $210,619 | $0 | $21,263 | ||
| ASHLEY ROSENBERGER | |||||||
| SR. LEGAL COUNSEL & CORP. SEC. | 40.00 | Yes (X) | $117,889 | $0 | $19,965 | ||
| MIKE ULMER | |||||||
| V.P. INFO. TECHNOLOLGY & OPS | 40.00 | Yes (X) | $90,850 | $0 | $8,327 | ||
| JOHN BLATT | |||||||
| SENIOR LEGAL COUNSEL TERM ENDED 3/22 | 40.00 | Yes (X) | $74,925 | $0 | $8,581 | ||
| DOUG STORZ | |||||||
| PROGRAM ANALYST | 40.00 | $115,499 | $0 | $11,628 | Yes (X) | ||
| RICHARD MINNIEAR | |||||||
| PROGRAM ANALYST | 40.00 | $120,733 | $0 | $22,480 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,135,832 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $125,577 | 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 | $432,065 |
| LOCKE LORD LLP | |||||
| 24259 NETWORK PL | CHICAGO | IL | 60673 | LEGAL INSOLVENCY SUPPORT | $315,269 |
| BARBARA COX LLC | |||||
| 19024 WIMBLEY WAY | NOBLESVILLE | IN | 46060 | LEGAL CONSULTING SERVICES | $202,034 |
| 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 & ASSE | 900099 | $4,213,766 | $4,213,766 |
| REGISTRATION INCOME-WO | 900099 | $126,251 | $126,251 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,340,017 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $101,362 | TotalRevenueColumnAmt |
| Exclusion | $101,362 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,441,379 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,340,017 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $101,362 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $907,564 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $672,484 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $268,250 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $196,041 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $127,705 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $887,804 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,670 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $245,905 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $60,996 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $132,584 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,055 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,061 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $253,323 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,482 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,716 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUES & SUB. | Desc |
| Total | $78,027 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,306,667 | 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 | $3,885,927 | BOYAmt |
| EOY | $3,862,471 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,757 | BOYAmt |
| EOY | $114,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,308 | BOYAmt |
| EOY | $76,287 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $260,563 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $178,990 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $84,666 | BOYAmt |
| EOY | $81,573 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $284,117 | BOYAmt |
| EOY | $258,519 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $244,786 | BOYAmt |
| EOY | $1,103,711 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,600,811 | BOYAmt |
| EOY | $5,497,220 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,732 | BOYAmt |
| EOY | $262,082 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $6,500 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $397,464 | BOYAmt |
| EOY | $966,642 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $572,196 | BOYAmt |
| EOY | $1,235,224 | 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 | $4,028,615 | BOYAmt |
| EOY | $4,261,996 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,028,615 | BOYAmt |
| EOY | $4,261,996 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,600,811 | BOYAmt |
| EOY | $5,497,220 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $134,712 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $98,669 | 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 | $4,213,766 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $5,056 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $5,056 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | $5,056 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $260,563 | OtherCostOrOtherBasisAmt |
| Depreciation | $178,990 | DepreciationAmt |
| Book Value | $81,573 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $81,573 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (4 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| INVESTMENT IN GSI | $302,892 |
| SECURITY DEPOSITS | $12,000 |
| RIGHT OF USE ASSETS | $691,747 |
| PENSION ASSET | $97,072 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $1,103,711 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $258,519 |
| LEASE LIABILITIES | $708,123 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $966,642 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $4,540,048 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $98,669 | OtherRevenueAmt |
| Revenue Not Reported | $98,669 | RevenueNotReportedAmt |
| Revenue Subtotal | $4,441,379 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $4,441,379 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,306,667 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,306,667 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,306,667 | 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, 2022 AND 2021, 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, 2021. 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 98,669. |
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 (2 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 | $285,259 | $0 | $84,340 | $0 | $35,718 | $0 | $13,725 | $0 | $19,608 | $0 | $438,650 | $0 | $0 | $0 |
| AMY J CLARK | ||||||||||||||
| V.P., CFO | $148,906 | $0 | $60,062 | $0 | $1,651 | $0 | $9,662 | $0 | $11,601 | $0 | $231,882 | $0 | $0 | $0 |
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 98,669. |
| 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; AND, NO PROCESSES HAVE 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 | $972,806 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $356,854 | 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 |