NATIONAL CONFERENCE OF INSURANCE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CONFERENCE OF INSURANCE (EIN 36-3678111)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-11-09
- IRS object ID
- 202103139349305200
- Schema version
- 2020v4.1
- 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 | 2021-11-09T16:09:04-06:00 | ReturnTs |
| Tax Period End | 2020-12-31 | 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 | 2020-01-01 | 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 | 3174648192 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN STREET NO 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AMY J CLARK | PersonNm |
| Person Title | CFO | PersonTitleTxt |
| Phone | 3174648192 | PhoneNum |
| Signature | 2021-11-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | AMY | PersonFirstNm |
| Person Last | CLARK | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA N CRAWFORD CPA | PreparerPersonNm |
| PTIN | P00573197 | PTIN |
| Phone | 3176334705 | PhoneNum |
| Preparation | 2021-11-09 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | AMY J CLARK | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN STREET NO 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,982,049 | 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 | 21 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 21 | VotingMembersIndependentCnt |
| Total Employee | 16 | TotalEmployeeCnt |
| Total Volunteers | 0 | 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 | $4,012,927 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,892,784 | CYProgramServiceRevenueAmt |
| PY Investment Income | $110,565 | PYInvestmentIncomeAmt |
| CY Investment Income | $89,265 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,123,492 | PYTotalRevenueAmt |
| CY Total Revenue | $3,982,049 | 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 | $1,719,203 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,929,725 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,891,699 | PYOtherExpensesAmt |
| CY Other Expenses | $1,420,415 | CYOtherExpensesAmt |
| PY Total Expenses | $3,610,902 | PYTotalExpensesAmt |
| CY Total Expenses | $3,350,140 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $512,590 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $631,909 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,668,587 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,179,609 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,317,537 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,388,465 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,351,050 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,791,144 | 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 2020 SERVICE ACCOMPLISHMENTS HIGHLIGHTS.HIGHLIGHTS OF OUR 2020 ACCOMPLISHMENTS INCLUDE:1) RESPONSE TO COVID-19IN RESPONSE TO COVID-19, NCIGF INITIATED A SERIES OF "IN-SERVICE" VIDEO CONFERENCES FOR GUARANTY FUNDS ON MATTERS RELATED TO THE VIRUS AND ITS IMPACT ON MEMBER GUARANTY FUNDS. THIS WAS EXPANDED TO A FULL EDUCATIONAL SERIES FOR MEMBERS, ESPECIALLY IMPORTANT AS ALL IN-PERSON MEETINGS AND EVENTS WERE CANCELLED FOR 2020. BECAUSE OF PROPER PLANNING AND CONTRACT REVIEW, NCIGF, IN SERVICE TO ITS MEMBERS, WAS ABLE TO MINIMIZE FINANCIAL LOSS, HAVING ALREADY POSITIONED HOTEL CONTRACTS WITH FORCE MAJEURE CLAUSES AND OTHER PROTECTIVE LANGUAGE. VALUED PARTNERSHIPS AND GOOD WILL NEGOTIATIONS WITH VENUES, ALONG WITH A STRATEGY OF MONITORING LOCAL AND STATE COVID-19 REGULATIONS WITH THE TIMING OF CANCELLATION TRIGGERING FORCE MAJEURE CONDITIONS, AND IN A FEW CASES RE-SCHEDULING AN EVENT TO A FUTURE YEAR, ENABLED NCIGF TO AVOID PAYING SIZEABLE (UNBUDGETED) CANCELLATION PENALTIES ANYWHERE FROM 40% TO 80% OF ANTICIPATED HOTEL REVENUE.2) SUBSIDIARY GROWTHNCIGF'S SUBSIDIARY, GSI, CONTINUED TO EXPAND ITS PORTFOLIO OF CLIENTS IN 2020. THE BULK OF GSI'S TIME HAS BEEN DEDICATED TO INSOLVENCY DATA MANAGEMENT SERVICES, WORKING WITH RECEIVERSHIPS IN 4 STATES TO DELIVER ESSENTIAL RECORDS TO THE GUARANTY FUNDS. MORE STATES HAVE IMPLEMENTED A CUSTOM-DEVELOPED VOTING APPLICATION TO ASSIST GUARANTY FUNDS WITH THEIR BOARD VOTING PROCESS. 3) NCIGF PUBLIC POLICY EFFORTSIN 2020, NCIGF COLLABORATED WITH NAIC (LARGE DEDUCTIBLE WORKING GROUP AND RECEIVERSHIP AND INSOLVENCY TASK FORCE) TO ACHIEVE ADDING LANGUAGE TO THE RECEIVER'S HANDBOOK THAT STATES THE LARGE DEDUCTIBLE ASSET WILL INURE 100 PERCENT TO THE STATE GUARANTY FUND TO THE EXTENT OF THEIR CLAIM PAYMENTS. THIS HAS BEEN THE GUARANTY FUND POSITION SINCE THESE PRODUCTS BEGAN TO EMERGE IN LIQUIDATIONS NEARLY 20 YEARS AGO. 4) NCIGF NEW BOARD MEMBER MENTOR PROGRAMWITH SEVERAL NEW NCIGF BOARD MEMBERS VOTED IN FOR 2020, NCIGF DEVELOPED A PARTNERSHIP PLAN, LINKING TENURED BOARD MEMBERS WITH THOSE WHO ARE NEWER, PAVING THE WAY FOR IMPORTANT ACCOMPLISHMENTS THROUGHOUT THE YEAR. THIS INITIATIVE WILL ALSO HELP PREPARE BOARD MEMBERS FOR A SEAMLESS TRANSITION TO IN-PERSON MEETINGS WHEN THOSE CAN SAFELY TAKE PLACE.5) UPDATING THE MEMBERS' SITE FOR OPTIMAL ENGAGEMENTNCIGF CONTINUED TO WORK ON INCREASED TRANSPARENCY THROUGHOUT 2020 BY ESTABLISHING A NEW FORUM ON THE MEMBER'S SITE TO PROVIDE A DEDICATED CHANNEL FOR MEMBERS TO PROPOSE IDEAS TO THE NCIGF AND HAVE THOSE IDEAS DISCUSSED BY OTHER MEMBERS AND STAFF. AFTER GAINING FEEDBACK FROM MANAGERS ACROSS THE COUNTRY, COUNTLESS OTHER UPDATES HAVE BEEN IMPLEMENTED AS WELL, WHICH LAUNCHED NEW CONVERSATIONS, CONNECTIONS, SHARED PROJECT SPACES AND AN OVERALL SENSE THAT THE SITE IS THE GO-TO LOCATION FOR NEWS AND INFORMATION FOR NCIGF MEMBERS, MANAGERS AND STAFF.6) COMMITTEE STRUCTUREIN 2020 NCIGF IMPLEMENTED A NEW COMMITTEE STRUCTURE. HEAVILY VETTED WITH SEVERAL COMMUNICATION OUTREACHES ASKING FOR FEEDBACK FROM THE COMMUNITY, PHASE ONE WAS THE ADOPTION OF A BOARD-RECOMMENDED AMENDMENT TO THE BYLAWS TO CREATE MORE FLEXIBILITY IN THE BOARD MANAGEMENT OF ITS COMMITTEES. PHASE TWO WILL INCLUDE MEMBER COMMUNICATION/EDUCATION AND OPERATION OF THE NEW COMMITTEE STRUCTURE BY Q2 2021.7) NCIGF ACCOUNTING MANUAL UPDATEIN 2020 NCIGF PUBLISHED AN UPDATE TO THE ACCOUNTING GUIDELINES MANUAL ("MANUAL"). MANAGED BY MEMBERS OF THE ACCOUNTING ISSUES COMMITTEE, THE MANUAL IS INTENDED TO PROVIDE ACCOUNTING GUIDELINES THAT ARE GENERAL IN NATURE. THE MANUAL IS ORGANIZED AROUND THE CONCEPT OF "CYCLES" THAT EXIST WITHIN THE OPERATIONS OF GUARANTY FUNDS. SOME OF THE CYCLES ARE READILY RECOGNIZABLE BY THE ACCOUNTING COMMUNITY WHILE OTHER CYCLES ARE SPECIFIC TO THE UNIQUE ASPECTS OF GUARANTY FUND OPERATIONS. | 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 | 0 | 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 | 21 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 16 | 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 | 21 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 21 | 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 | AMY J CLARK | PersonNm |
| Phone | 3174648192 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 300 N MERIDIAN STREET NO 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 |
|---|---|---|---|---|---|---|---|
| D KEITH BELL | |||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHAD ANDERSON | |||||||
| VICE CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JENNY ANZALONE-ACKLEY | |||||||
| DIRECTOR-TERM BEGAN 2/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| AMANDA BARBERA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MICHAEL BOGE | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| KATIE EVANS | |||||||
| DIRECTOR-TERM BEGAN 4/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| J SMITH HARRISON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| LARRY E HINTON | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BARBARA LAW | |||||||
| DIRECTOR-TERM BEGAN 2/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| WILLIAM LYNCH | |||||||
| DIRECTOR-TERM BEGAN 8/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOYCE HALL MELLINGER | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DAVID NADIG | |||||||
| DIRECTOR-TERM BEGAN 4/20 | 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 | ||
| JOSEPH TORTI | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN C WELLS | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHAD WILSON | |||||||
| DIRECTOR-TERM BEGAN 4/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JEFF ALTON | |||||||
| DIRECTOR-TERM ENDED 8/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MARIA DOUGHTY | |||||||
| DIRECTOR-TERM ENDED 2/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRANDON E LASALLE | |||||||
| DIRECTOR-TERM ENDED 2/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CINA D WELCH | |||||||
| DIRECTOR-TERM ENDED 4/20 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| ROGER H SCHMELZER | |||||||
| PRESIDENT, CEO | 40.00 | Yes (X) | $400,153 | $0 | $38,145 | ||
| ANDREW D HOLLADAY | |||||||
| V.P., CIO-TERM ENDED 2/20 | 40.00 | Yes (X) | $48,945 | $0 | $5,584 | ||
| AMY J CLARK | |||||||
| V.P., CFO | 40.00 | Yes (X) | $181,418 | $0 | $17,574 | ||
| JOHN BLATT | |||||||
| CHIEF LEGAL COUNSEL&CORP. | 40.00 | Yes (X) | $190,754 | $0 | $27,802 | ||
| JEREMY SEBRING | |||||||
| PROGRAM ANALYST | 40.00 | $105,651 | $0 | $9,747 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $926,921 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $98,852 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | 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 BAKER DANIELS | |||||
| 300 N MERIDIAN ST | INDIANAPOLIS | IN | 46204 | FEDERAL EDUCATION SERVICES | $317,137 |
| BARBARA COX LLC | |||||
| 19024 WIMBLEY WAY | NOBLESVILLE | IN | 46060 | LEGAL CONSULTING SERVICES | $183,473 |
| LOCKE LORD LLP | |||||
| 111 S WACKER DR | CHICAGO | IL | 60606 | LEGAL CONSULTING SERVICES | $136,735 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MEMBERSHIP DUES & ASSE | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $3,892,784 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,892,784 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,892,784 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $89,265 | TotalRevenueColumnAmt |
| Exclusion | $89,265 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,982,049 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,892,784 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $89,265 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $910,375 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $569,265 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $180,236 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $168,302 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $101,547 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $691,621 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,700 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,206 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,987 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,524 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $119,954 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $44,020 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,452 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,740 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,993 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DUES & SUB. | $67,642 |
| FEDERAL PROXY TAX | $1,576 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,350,140 | 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 | $3,092,060 | BOYAmt |
| EOY | $3,486,248 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $137,161 | BOYAmt |
| EOY | $85,780 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $20,916 | BOYAmt |
| EOY | $106,094 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $188,749 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $114,348 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $71,699 | BOYAmt |
| EOY | $74,401 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $203,021 | BOYAmt |
| EOY | $240,348 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $143,480 | BOYAmt |
| EOY | $186,488 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,668,587 | BOYAmt |
| EOY | $4,179,609 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $196,569 | BOYAmt |
| EOY | $413,211 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $147,495 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $973,473 | BOYAmt |
| EOY | $975,254 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,317,537 | BOYAmt |
| EOY | $1,388,465 | 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 | $2,351,050 | BOYAmt |
| EOY | $2,791,144 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,351,050 | BOYAmt |
| EOY | $2,791,144 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,668,587 | BOYAmt |
| EOY | $4,179,609 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $631,909 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$191,815 | 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 | $4,170,784 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $102 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $102 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | $102 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $188,749 | OtherCostOrOtherBasisAmt |
| Depreciation | $114,348 | DepreciationAmt |
| Book Value | $74,401 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $74,401 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $240,348 |
| PENSION LONG TERM LIABILITY | $734,906 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $975,254 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,790,234 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$191,815 | OtherRevenueAmt |
| Revenue Not Reported | -$191,815 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,982,049 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,982,049 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,350,140 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,350,140 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,350,140 | 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. THE PROXY TAX EXPENSE WAS APPROXIMATELY $21* AND $1,499* FOR 2020 AND 2019, RESPECTIVELY. 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, 2020 AND 2019, 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, 2019. 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). *AMOUNTS HAVE BEEN EDITED TO REFLECT ACTUAL EXPENSES AS REPORTED ON FORM 990T |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | OTHER PENSION RELATED CHANGES -191,815. |
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 (3 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 | $261,338 | $0 | $111,458 | $0 | $27,357 | $0 | $12,825 | $0 | $25,320 | $0 | $438,298 | $0 | $0 | $0 |
| JOHN BLATT | ||||||||||||||
| CHIEF LEGAL COUNSEL&CORP. | $143,344 | $0 | $46,700 | $0 | $710 | $0 | $7,618 | $0 | $20,184 | $0 | $218,556 | $0 | $0 | $0 |
| AMY J CLARK | ||||||||||||||
| V.P., CFO | $145,925 | $0 | $33,934 | $0 | $1,559 | $0 | $7,668 | $0 | $9,906 | $0 | $198,992 | $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 -191,815. |
| FORM 990, PART XI, LINE 2C, OVERSIGHT OF AUDIT: | THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT; 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 | $434,047 | ShareOfTotalIncomeAmt |
| Share Of EOY Assets | $194,497 | 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 |