NATIONAL CONFERENCE OF INSURANCE: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL CONFERENCE OF INSURANCE (EIN 36-3678111)
- Tax period
- 2017-01-01 to 2017-12-31
- Filed
- 2018-10-12
- IRS object ID
- 201832859349300823
- Schema version
- 2017v2.3
- 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 | 2018-10-12T10:48:12-05:00 | ReturnTs |
| Tax Period End | 2017-12-31 | 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 | 2017-01-01 | 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 | 2018-10-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANGELA N CRAWFORD CPA | PreparerPersonNm |
| PTIN | P00573197 | PTIN |
| Phone | 3176334705 | PhoneNum |
| Preparation | 2018-10-11 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 71.46.95.248 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-10-11 | IPDt |
| IP Tm | 13:02:07 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 38D9E49CC0CA71BE8938C550DFC6219FF2DB8390 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | 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 | $3,875,786 | 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 | $3,916,639 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $3,837,127 | CYProgramServiceRevenueAmt |
| PY Investment Income | $21,614 | PYInvestmentIncomeAmt |
| CY Investment Income | $38,659 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $3,938,253 | PYTotalRevenueAmt |
| CY Total Revenue | $3,875,786 | 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 | $1,873,526 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,136,131 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,708,883 | PYOtherExpensesAmt |
| CY Other Expenses | $1,537,802 | CYOtherExpensesAmt |
| PY Total Expenses | $3,582,409 | PYTotalExpensesAmt |
| CY Total Expenses | $3,673,933 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $355,844 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $201,853 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $3,219,922 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,551,595 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,721,730 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,908,676 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,498,192 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,642,919 | 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 LEAGUE 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 GUARANTY FUNDS. THE NCIGF ALSO ASSIST PROPERTY AND CASUALTY GUARANTY FUNDS BY PROVIDING THEM WITH CURRENT LEGISLATIVE INFORMATION AND EDUCATIONAL TRAINING OPPORTUNITIES.SEE SCHEDULE O FOR 2017 SERVICE ACCOMPLISHMENTS HIGHLIGHTS.HIGHLIGHTS OF OUR 2017 ACCOMPLISHMENTS INCLUDE:1) NCIGF CONTINUES WORK ON RESOLUTION MONITORING PANEL AT NAICTHROUGHOUT 2017, THE NCIGF AND ITS LIFE AND HEALTH COUNTERPART NOLHGA CONTINUED PARTICIPATION WITH THE NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS' (NAIC) RECEIVERSHIP FINANCIAL ANALYSIS WORKING GROUP (RFAWG). THE ALLIANCE ENABLES THE NCIGF TO FOSTER PRODUCTIVE AND COOPERATIVE RELATIONSHIPS WITH INSURANCE RECEIVERS AND BRINGS GUARANTY FUND PARTICIPATION TO THE RFAWG TABLE.2) NCIGF EDUCATES INTERNATIONAL STAKEHOLDERS ON U.S. INSURANCE RESOLUTION STRATEGIES2017 WAS AN ACTIVE YEAR FOR THE NCIGF WITH ITS ENGAGEMENT IN, AND INPUT TO, INTERNATIONAL REGULATORY ISSUES AND ACTIVITIES. IN JANUARY, NCIGF PRESIDENT ROGER SCHMELZER JOINED PETER GALLANIS, PRESIDENT OF THE NATIONAL ORGANIZATION OF LIFE & HEALTH INSURANCE GUARANTY ASSOCIATION (NOLHGA) AND OTHER INTERNATIONAL INDUSTRY REPRESENTATIVES FOR A STAKEHOLDER MEETING IN BASEL, SWITZERLAND. THE MEETING PROVIDED A UNIQUE OPPORTUNITY FOR THE NCIGF AND NOLHGA TO SHARE INFORMATION WITH INTERNATIONAL STAKEHOLDERS ABOUT POLICYHOLDER PROTECTION MECHANISMS. THE GROUPS ADDRESSED QUESTIONS ABOUT THE STRUCTURE, STAFFING AND LEGAL AUTHORITY OF THESE MECHANISMS AND LAID A GOOD FOUNDATIONAL UNDERSTANDING OF THE INSURANCE RESOLUTION SYSTEM IN THE U.S. IN MARCH, THE INTERNATIONAL ASSOCIATION OF INSURANCE SUPERVISORS (IAIS) RELEASED FOR PUBLIC COMMENT CERTAIN REVISED INSURANCE CORE PRINCIPLES (ICPS). THE DOCUMENT REFLECTED VIEWS THE NCIGF AND NOLHGA HAD STRESSED TO THE IAIS AND THE FINANCIAL STABILITY BOARD RELATED TO THE PRIMACY OF POLICYHOLDER PROTECTION AND THE IMPORTANCE OF PRE-INSOLVENCY COOPERATION AND COLLABORATION BETWEEN THE GUARANTY SYSTEM AND RECEIVERS. THE DOCUMENT WAS RELEASED ONLY WEEKS AFTER THE PRESENTATION THE NCIGF AND NOLHGA MADE TO STAKEHOLDERS IN BASEL, SWITZERLAND AS PART OF A DELEGATION REPRESENTING THE INTERNATIONAL FORUM OF INSURANCE GUARANTEE SCHEMES (IFIGS). IT SHOWED THE IMPRINT OF THE ORGANIZATIONS' EDUCATIONAL EFFORTS.THE NCIGF'S ENGAGEMENT WITH INTERNATIONAL STANDARD-SETTING BODIES IS HELPING TO ENSURE THAT RESOLUTION POLICY DECISIONS CONSIDER THE STRENGTH AND SUCCESS OF THE U.S. RESOLUTION SYSTEM. THE ORGANIZATION'S WORK ALSO EDUCATES INTERNATIONAL STAKEHOLDERS ABOUT THE MERITS OF THE RESOLUTION MECHANISMS EMBEDDED IN ESTABLISHED U.S. PUBLIC POLICY.3) 2017 GUARANTY FUND LEADERSHIP STAKEHOLDERS MEETINGTHE NCIGF HOSTED THE 2017 LEADERSHIP STRATEGY MEETINGS IN JUNE. THESE MEETINGS, WHICH THE ORGANIZATION HAS HELD FOR THE PAST TWO YEARS, DREW INDUSTRY AND TRADE REPRESENTATIVES TO DISCUSS HOW TO BEST REFINE AND COORDINATE PUBLIC POLICY STRATEGY RELATING TO CRITICAL GUARANTY FUND AND RESOLUTION ISSUES. THE MEETING INCLUDED A SESSION WITH PROFESSIONAL STAFF OF THE HOUSE COMMITTEE ON FINANCIAL SERVICES REGARDING THE STATE OF PLAY ON LEGISLATION, THE ANTICIPATED FUTURE DIRECTION OF INSURANCE MATTERS, AND CONFIRMED INDUSTRY SUPPORT OF NCIGF ENGAGEMENT ON PUBLIC POLICY ISSUES. PARTICIPANTS CONCLUDED THE NCIGF'S PUBLIC POLICY EFFORTS SHOULD CONTINUE TO FOCUS ON ISSUES IMPACTING THE GUARANTY SYSTEM'S CORE MISSION OF POLICYHOLDER PROTECTION, ESPECIALLY THOSE BEST ADDRESSED BY THE GUARANTY FUND SYSTEM'S SPECIAL EXPERTISE.4) NCIGF TOWN HALL TELECONFERENCETHE NCIGF HELD THE 2017 TOWN HALL TELECONFERENCE FOR THE PROPERTY AND CASUALTY GUARANTY FUND COMMUNITY IN SEPTEMBER. MORE THAN 50 NCIGF MEMBER MANAGERS AND STAFF PARTICIPATED IN THE WEBINAR. THE TOWN HALLS, WHICH ARE PLANNED BY A WORKGROUP OF THE NCIGF COMMUNICATIONS COMMITTEE, WILL CONTINUE IN 2018.5) UDS DATA MAPPER AS 2017 DREW TO A CLOSE, THE UDS DATA MAPPER HAD PROCESSED OVER 75 MILLION UDS RECORDS SINCE IT FIRST WENT ONLINE IN 2011. THIS PROPRIETARY UTILITY, WHICH WAS DEVELOPED BY THE NCIGF AND IS NOW ADMINISTERED BY OUR GUARANTY SUPPORT INC. (GSI) SUBSIDIARY, GIVES RECEIVERS AND LIQUIDATORS A WAY TO EASILY, QUICKLY AND INEXPENSIVELY CONVERT DIGITAL DATA INTO THE UDS FORMAT. UNIFORM DATA STANDARDS IS AN ELECTRONIC COMMUNICATION PROTOCOL THAT USES A SERIES OF DEFINED COMPUTER FILE FORMATS TO ELECTRONICALLY REPORT INSOLVENCY-RELATED CLAIMS AND FINANCIAL RECORDS BETWEEN RECEIVERS AND GUARANTY FUNDS.THE UDS DATA MAPPER IS A WEB-BASED APPLICATION THAT ASSISTS LIQUIDATORS IN EXTRACTING, MAPPING AND CONVERTING CLAIMS DATA INTO UDS FOR USE WITH ANY LIQUIDATION. THE UDS DATA MAPPER MINIMIZES DELAYS AND COSTS ASSOCIATED WITH DATA CONVERSIONS, AND HELPS RECEIVERS IDENTIFY EARLY POSSIBLE DATA ISSUES. OVER THE YEARS, THE APPLICATION HAS BECOME A WELCOMED AND POPULAR SOLUTION, ESPECIALLY FOR RECEIVERSHIPS THAT HAVE LIMITED IT RESOURCES AND ON-STAFF UDS EXPERTISE, OR THAT LACK RESOURCES TO RETAIN OUTSIDE UDS CONSULTANTS.6) REVERSE DATA MAPPERBY THE END OF 2017, THE REVERSE DATA MAPPER PROGRAM HAD SUCCESSFULLY COLLECTED DATA FROM MOST STATES. THE NCIGF WILL CONTINUE EFFORTS TO COLLECT DATA FROM THOSE STATES THAT HAVE YET TO PROVIDE IT. DEVELOPED BY THE NCIGF AND ITS ACCOUNTING ISSUES COMMITTEE IN 2014, THE REVERSE DATA MAPPER COLLECTS AND EXTRACTS, ORGANIZES AND AGGREGATES UDS DATA, ENABLING THE NCIGF TO EFFICIENTLY SOLICIT DATA REQUESTS AND PROCESS NEEDED DATA TO SUPPORT A VARIETY OF REPORTING NEEDS, INCLUDING INSOLVENCY-RELATED FINANCIAL INFORMATION, EXPENSE REVIEW STUDIES, AND POLICYMAKER FEDERAL DATA REQUESTS THROUGH A SINGLE ANNUAL REQUEST. THE UTILITY ALSO GIVES MEMBER GUARANTY FUNDS AND THE NCIGF COMPREHENSIVE AND CURRENT AGGREGATED INSOLVENCY INFORMATION THAT UNTIL RECENTLY ONLY RESIDED WITH THE RECEIVERS.7) ASSESSMENT LIABILITY REPORTINGIN 2017, THE NCIGF COMPILED QUARTERLY ASSESSMENT INFORMATION COLLECTED FROM GUARANTY FUNDS AND POSTED THE QUARTERLY ASSESSMENT LIABILITY REPORT TO THE NCIGF WEB SITE. THE ASSESSMENT LIABILITY REPORT HAS BEEN IDENTIFIED AS A SIGNIFICANT SERVICE TO THE INDUSTRY BECAUSE IT ELIMINATES THE NEED FOR INSURERS DOING BUSINESS IN MULTIPLE STATES TO CONTACT THE GUARANTY FUNDS IN EACH STATE FOR THIS INFORMATION. THE ASSESSMENT LIABILITY REPORT INCLUDESBY STATUTORY ACCOUNT OF EACH STATE GUARANTY FUNDTHE MAXIMUM ASSESSMENT (CAPACITY), NET ASSESSABLE PREMIUM, ACTUAL AND PROJECTED ASSESSMENT/REFUND INFORMATION, LINES OF BUSINESS, RECOUPMENT PROVISIONS, ASSESSMENT TYPE AND PROCEDURES. THE NCIGF PUBLISHES THE ASSESSMENT LIABILITY REPORT PRIOR TO EACH QUARTER-END TO ASSIST INSURERS IN ESTIMATING THEIR PROPERTY AND CASUALTY GUARANTY FUND ASSESSMENT LIABILITIES.THE ASSESSMENT REPORTS ARE LOCATED ON THE NCIGF WEB SITE UNDER THE INDUSTRY TAB AND THE DROP-DOWN MENU TITLED "GUARANTY FUND ASSESSMENT LIABILITY INFORMATION." 8) GUARANTY SUPPORT INC. (GSI) DELIVERS DATA SERVICES FOR INSURANCE RECEIVERS, GUARANTY FUNDSTHROUGHOUT 2017, GUARANTY SUPPORT INC. (GSI), A WHOLLY OWNED SUBSIDIARY OF THE NCIGF, CONTINUED TO STRENGTHEN ITS ROLE AS A DELIVERER OF DATA SERVICES TO THE RECEIVERSHIP AND GUARANTY FUND COMMUNITIES.GSI IS POSITIONED TO HELP RECEIVERS WITH THESE ISSUES, AS WELL AS TO DELIVER A WHOLE RANGE OF PRODUCTS AND SERVICES TO THE PROPERTY AND CASUALTY GUARANTY COMMUNITY. IN 2017 THE COMPANY COMPLETED ITS SECOND FULL YEAR OF OPERATION.GSI PROVIDES A RANGE OF DATA MANAGEMENT AND SUPPORT SERVICES TO INSURANCE RECEIVERS, GUARANTY FUNDS, REGULATORS AND OTHERS VIA INNOVATIVE, PROACTIVE SOLUTIONS THAT DRAW ON THE NCIGF'S MANY YEARS OF SUCCESSFULLY ADDRESSING DATA CHALLENGES AND SOLVING RELATED PROBLEMS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | SEE SCHEDULE O FOR CONTINUED 2017 ACCOMPLISHMENTS9) SPECIAL FUNDING COMMITTEE: WORKING TO ENSURE GUARANTY FUND READINESSCREATED IN 2015 BY THE NCIGF BOARD OF DIRECTORS, THE NCIGF SPECIAL FUNDING COMMITTEE (SFC) IS CHARGED WITH ENSURING THE ONGOING FUNDING OF THE PROPERTY AND CASUALTY GUARANTY FUND SYSTEM AND KEEPING THE SYSTEM IN A STATE OF OPERATIONAL AND FINANCIAL READINESS REGARDLESS OF THE VOLUME OF INSOLVENCY ACTIVITY. COMPRISED OF INDUSTRY AND GUARANTY FUND REPRESENTATIVES, THE SFC THROUGHOUT 2017 CONTINUED ITS WORK TO FULFILL KEY CHARGES BY IDENTIFYING NEEDED CHANGES TO EXISTING POLICIES, LAWS AND PRACTICES IN THE GUARANTY FUND SYSTEM, ALL WITH THE GOAL OF DELIVERING ONGOING RESOLUTION SYSTEM READINESS.10) 2017 NCIGF CONFERENCES THREE CONFERENCES WERE HOSTED IN 2017: THE NCIGF ANNUAL CONFERENCE IN MINNEAPOLIS, MINNESOTA, THE NCIGF LEGAL SEMINAR IN NEW YORK, NEW YORK AND THE NCIGF FALL WORKSHOP IN ST. LOUIS, MISSOURI. | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 19 | 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 |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| 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 SUITE 1020 | AddressLine1Txt |
| City | INDIANAPOLIS | CityNm |
| State Abbreviation | IN | StateAbbreviationCd |
| ZIP | 46204 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (27 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| CHARLES F RENN | ||||||
| CHAIR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| D KEITH BELL | ||||||
| VICE CHAIR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHAD ANDERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHARLES P BREITSTADT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL GULKO | ||||||
| DIRECTOR | 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 | |
| BRANDON E LASALLE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WILLIAM M LYNCH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE MARCHMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOYCE HALL MELLINGER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SANDRA J ROBINSON | ||||||
| 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 | |
| JOSEPH TORTI | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CINA D WELCH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN C WELLS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| WAYNE D WILSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DEBRA G WOZNIAK | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ROGER H SCHMELZER PRESIDENT | ||||||
| PRESIDENT, CHIEF EXECUTIVE | 40.00 | Yes (X) | $353,559 | $0 | $31,776 | |
| AMY J CLARK VP | ||||||
| V.P.-CHIEF FINANCIAL OFFIC | 40.00 | Yes (X) | $165,752 | $0 | $16,083 | |
| BARBARA F COX SVP | ||||||
| S.V.P.-LEGAL®ULATORY AF | 40.00 | Yes (X) | $200,328 | $0 | $34,250 | |
| ROBERT N CREWS VP | ||||||
| V.P.-GUARANTY FUND SERVICE AND COMMUNICATIONS | 40.00 | Yes (X) | $152,184 | $0 | $30,500 | |
| ANDREW D HOLLADAY VP | ||||||
| V.P.-CHIEF INFORMATION OFF | 40.00 | Yes (X) | $164,904 | $0 | $19,012 | |
| MARK D STECKBECK ASST VP | ||||||
| V.P.-LEGAL AFFAIRS, ASST. | 40.00 | Yes (X) | $201,023 | $0 | $14,836 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,237,750 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $146,457 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 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 | $428,640 |
| LOCKE LORD LLP | |||||
| 111 SOUTH WACKER DR | CHICAGO | IL | 60606 | LEGAL CONSULTING SERVICES | $427,414 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| MEMBERSHIP DUES & ASSE | 900099 | $3,693,129 | $3,693,129 |
| REGISTRATION INCOME-WO | 900099 | $143,998 | $143,998 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $3,837,127 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $38,659 | TotalRevenueColumnAmt |
| Exclusion | $38,659 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,875,786 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,837,127 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $38,659 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,096,662 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,945 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $248,060 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,470 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $113,994 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $476,692 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,419 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,399 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,046 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,566 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,261 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $92,001 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $203,504 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,495 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,951 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $80,545 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| DUES & SUB. | $67,540 |
| FEDERAL PROXY TAX | $4,383 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,673,933 | 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 | $2,286,241 | BOYAmt |
| EOY | $2,440,003 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $533,035 | BOYAmt |
| EOY | $171,677 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,765 | BOYAmt |
| EOY | $50,797 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $366,964 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $331,963 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,598 | BOYAmt |
| EOY | $35,001 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $115,541 | BOYAmt |
| EOY | $151,290 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $218,492 | BOYAmt |
| EOY | $4,702,577 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,219,922 | BOYAmt |
| EOY | $7,551,595 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,335 | BOYAmt |
| EOY | $4,777,377 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,086 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,142,309 | BOYAmt |
| EOY | $1,131,299 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,721,730 | BOYAmt |
| EOY | $5,908,676 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,498,192 | BOYAmt |
| EOY | $1,642,919 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,498,192 | BOYAmt |
| EOY | $1,642,919 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,219,922 | BOYAmt |
| EOY | $7,551,595 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $201,853 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$57,126 | 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 | $3,693,129 | DuesAssessmentsAmt |
| Non Deductible Lbbyng Pltcl CY | $12,399 | NonDeductibleLbbyngPltclCYAmt |
| Non Deductible Lbbyng Pltcl Tot | $12,399 | NonDeductibleLbbyngPltclTotAmt |
| Taxable | $12,399 | TaxableAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $366,964 | OtherCostOrOtherBasisAmt |
| Depreciation | $331,963 | DepreciationAmt |
| Book Value | $35,001 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $35,001 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SECURITY DEPOSITS | $13,200 |
| INVESTMENT IN GSI | $104,810 |
| RESTRICTED CASH - ESCROW FUNDS HELD | $4,584,567 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $4,702,577 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| DEFERRED COMPENSATION | $151,290 |
| PENSION LONG TERM LIABILITY | $980,009 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,131,299 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $3,875,786 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,875,786 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,875,786 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,673,933 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,673,933 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,673,933 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | NOTE TO CONSOLIDATED FINANCIAL STATEMENTS 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 $4,400 AND $1,700 FOR 2017 AND 2016, 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 OVERAL 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, 2017 AND 2016, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING 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. | ExplanationTxt |
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 (6 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 | ||||||||||||||
| PRESIDENT, CHIEF EXECUTIVE | $251,516 | $0 | $76,384 | $0 | $25,659 | $0 | $11,379 | $0 | $20,397 | $0 | $385,335 | $0 | $0 | $0 |
| AMY J CLARK VP | ||||||||||||||
| V.P.-CHIEF FINANCIAL OFFIC | $133,184 | $0 | $31,600 | $0 | $968 | $0 | $7,596 | $0 | $8,487 | $0 | $181,835 | $0 | $0 | $0 |
| BARBARA F COX SVP | ||||||||||||||
| S.V.P.-LEGAL®ULATORY AF | $165,299 | $0 | $31,600 | $0 | $3,429 | $0 | $9,444 | $0 | $24,806 | $0 | $234,578 | $0 | $0 | $0 |
| ROBERT N CREWS VP | ||||||||||||||
| V.P.-GUARANTY FUND SERVICE AND COMMU | $129,519 | $0 | $20,000 | $0 | $2,665 | $0 | $6,241 | $0 | $24,259 | $0 | $182,684 | $0 | $0 | $0 |
| ANDREW D HOLLADAY VP | ||||||||||||||
| V.P.-CHIEF INFORMATION OFF | $132,641 | $0 | $31,600 | $0 | $663 | $0 | $7,527 | $0 | $11,485 | $0 | $183,916 | $0 | $0 | $0 |
| MARK D STECKBECK ASST VP | ||||||||||||||
| V.P.-LEGAL AFFAIRS, ASST. | $182,705 | $0 | $16,296 | $0 | $2,022 | $0 | $4,454 | $0 | $10,382 | $0 | $215,859 | $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 -57,126. |
| 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 GUARANTEE FUNDS INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Entity Type | C | EntityTypeTxt |
| 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 |
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