2024-06-21T09:54:57-05:00 2023-12-31 141555429 UHY ADVISORS NORTHEAST INC 4 TOWER PLACE EXECUTIVE PARK 7TH FLOOR ALBANY NY 12203 990 2023-01-01 364253355 ASSOCIATION OF GOVERNMENTAL RISK POOLS ASSO 5183892782 300 GALLERIA OFFICENTRE STE 200 SOUTHFIELD MI 48034 ANN GERGEN EXECUTIVE DIRECTOR 5183892782 2024-06-20 1 ANN GERGEN 999009999 1 XIAOQIANG ZHANG P01577994 5184493166 2024-06-20 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z X ANN GERGEN 300 GALLERIA OFFICENTRE STE 200 SOUTHFIELD MI 48034 3126192 0 X WWW.AGRIP.ORG X 1998 IL PROMOTE AND EDUCATE MEMBERS ON THE TOPIC OF INTERGOVERNMENTAL RISK POOLING 10 10 0 9 0 0 0 0 2669612 3058982 56008 36022 0 0 2725620 3095004 0 0 0 0 0 0 0 0 0 2845091 3046389 2845091 3046389 -119471 48615 1278709 1449177 388487 472690 890222 976487 PROMOTE AND EDUCATE MEMBERS ON THE TOPIC OF GOVERNMENTAL RISK POOLING 0 0 PROMOTED AND EDUCATED MEMBERS ON THE TOPIC OF INTERGOVERNMENTAL RISK POOLING. PROVIDED RELEVANT AND QUALITY EDUCATION FOR POOL TRUSTEES, POOL STAFF, AND POOL MEMBERS. COMMUNICATED REGULARLY WITH MEMBERS TO SOLICIT, UNDERSTAND AND RESPOND TO THEIR NEEDS. IDENTIFIED AND CULTIVATED STRATEGIC PARTNERSHIPS WITH OTHER ORGANIZATIONS, BUSINESSES AND INDIVIDUALS. 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 16 0 1 0 0 0 0 0 1 1 0 0 0 X 10 10 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 1 0 0 0 0 X NORTHEAST ASSOCIATION MANAGEMENT 5183892782 8125 SEDGWICK WAY MEMPHIS TN 38125 X JENNIFFER ALVARADO DIRECTOR 0.50 X 0 0 0 ADRIENNE BEATTY DIRECTOR 0.50 X 0 0 0 SHERYL BRANDT DIRECTOR 0.50 X 0 0 0 MEGAN CHORLTON DIRECTOR 0.50 X 0 0 0 LATANYA LEE DIRECTOR 0.50 X 0 0 0 SUZANNE PAULSON DIRECTOR 0.50 X 0 0 0 DAVID PFEIFLE DIRECTOR 0.50 X 0 0 0 BROOKS RICE DIRECTOR 0.50 X 0 0 0 DANIELLE ROGACKI DIRECTOR 0.50 X 0 0 0 BARBARA ZEMLOCK PRESIDENT 1.50 X X 0 0 0 ANN GERGEN EXECUTIVE DIRECTOR 30.00 X 0 0 0 0 0 0 0 0 0 0 NORTHEAST ASSOCIATION MANAGEMENT INC 8125 SEDGWICK WAY MEMPHIS TN 38125 ASSOCIATION MANAGEMENT 1635000 1 REGULAR DUES 900099 1417468 1417468 GOVERNANCE/LEADERSHIP 900099 656880 656880 QUALITY ED INITIATIVE 900099 500850 500850 FALL EDUCATIONAL FORUM 900099 268865 268865 OTHER PROGRAM REVENUE 900099 139879 139879 75040 75040 3058982 32635 32635 34575 31188 3387 3387 3387 3095004 3058982 0 36022 1635000 26210 40094 286970 975217 BOARD EXPENSE 42029 BANK/CREDIT CARD FEES 40869 3046389 222325 312959 89226 68924 86046 112511 881112 954783 1278709 1449177 124567 168218 263920 304472 388487 472690 X 890222 976487 890222 976487 1278709 1449177 48615 37650 0 X 0 0 0 0 1 0 0 X 3132654 37650 37650 3095004 0 3095004 3046389 0 3046389 0 3046389 PART X, LINE 2: FASB ASC 740 FINANCIAL STATEMENTS FOOTNOTE RELATED TO UNCERTAIN TAX POSITIONS: AGRIP FOLLOWS GUIDANCE ISSUED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ("FASB") REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR INCOME TAXES BY PRESCRIBING THE MINIMUM RECOGNITION THRESHOLD AN INCOME TAX POSITION IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS AND APPLIES TO ALL INCOME TAX POSITIONS. EACH INCOME TAX POSITION IS ASSESSED USING A TWO-STEP PROCESS. A DETERMINATION IS FIRST MADE AS TO WHETHER IT IS MORE LIKELY THAN NOT THAT THE INCOME TAX POSITION WILL BE SUSTAINED, BASED UPON TECHNICAL MERITS, UPON EXAMINATION BY THE TAXING AUTHORITIES. IF THE INCOME TAX POSITION IS EXPECTED TO MEET THE MORE LIKELY THAN NOT CRITERIA, THE BENEFIT RECORDED IN THE FINANCIAL STATEMENTS EQUALS THE LARGEST AMOUNT THAT IS GREATER THAN 50% LIKELY TO BE REALIZED UPON ITS ULTIMATE SETTLEMENT. THE PRIMARY INCOME TAX POSITIONS TAKEN BY AGRIP FOR ANY YEARS OPEN UNDER THE VARIOUS STATUTES OF LIMITATIONS ARE (1) THAT AGRIP CONTINUES TO BE EXEMPT FROM INCOME TAXES AND (2) THAT AGRIP DOES NOT HAVE UNRELATED BUSINESS INCOME THAT WOULD BE SUBJECT TO INCOME TAXES. MANAGEMENT HAS ASSESSED AGRIP'S INCOME TAX POSITIONS, AND DETERMINED THAT THE ASSOCIATION HAD NO UNRECOGNIZED TAX BENEFITS FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. FORM 990, PART VI, SECTION A, LINE 3 NORTHEAST ASSOCIATION MANAGEMENT INC. MANAGES THE OPERATIONS OF AGRIP. THE MANAGEMENT FEE DISCLOSED IN PART IX, LINE 11A COVERS THE COST OF PERSONNEL ASSIGNED TO AGRIP, AS WELL AS THE COSTS ASSOCIATED WITH THE ADMINISTRATION OF THE ASSOCIATION. SERVICES PROVIDED INCLUDE PERSONNEL TO STAFF THE ASSOCIATION IN THE AREAS OF EXECUTIVE MANAGEMENT, FINANCIAL MANAGEMENT, CONFERENCE PLANNING AND EXECUTION, MEMBER RELATIONS AND EDUCATION. THE AGRIP BOARD CONSISTS OF REPRESENTATIVES FROM THE MEMBERSHIP AND OVERSEES THE MANAGEMENT COMPANY AND INDEPENDENTLY CONTRACTS FOR AND OVERSEES THE ANNUAL AUDIT. THE BOARD ALSO INDEPENDENTLY CONTRACTS WITH GENERAL COUNSEL. FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP: INTERGOVERNMENTAL RISK POOLS ARE ELIGIBLE FOR MEMBERSHIP WITH FULL VOTING PRIVILEGES UPON APPLICATION. THE BOARD HAS ALSO ESTABLISHED CERTAIN CATEGORIES OF NON-VOTING MEMBERSHIP, PRESENTLY INCLUDING CALIFORNIA ASSOCIATION OF JOINT POWER AUTHORITIES AFFILIATE MEMBERS, PARTNERS, AND QEI PATRONS. ALL MEMBERS PAY MEMBERSHIP DUES AND ARE ENTITLED TO BENEFITS OF MEMBERSHIP ESTABLISHED FOR THE DIFFERENT CATEGORIES. FORM 990, PART VI, SECTION A, LINE 7A VOTING POWERS: MEMBER RISK POOLS ARE EACH ALLOWED ONE VOTE WHICH IS CAST BY THEIR DESIGNATED REPRESENTATIVE. THE GOVERNING BOARD CONSISTS OF NINE DIRECTORS, OF WHICH NO LESS THAN 6 MUST BE ELECTED BY THE GENERAL MEMBERSHIP AT THE ANNUAL MEMBERSHIP MEETING. BOARD MEMBERS ARE ELECTED TO FOUR-YEAR TERMS AND CAN SERVE NO MORE THAN TWO CONSECUTIVE TERMS. FORM 990, PART VI, SECTION A, LINE 7B GOVERNANCE DECISIONS RESERVED TO GENERAL MEMBERSHIP: THESE INCLUDE ELECTION OF THE GOVERNING BODY AND REMOVAL OF AN ELECTED DIRECTOR. MEMBERS MUST BE NOTIFIED OF ANY CHANGES TO THE BY-LAWS. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 REVIEW PROCEDURE: THE DRAFT FORM 990 IS MADE AVAILABLE TO ALL MEMBERS OF THE BOARD FOR THEIR REVIEW, QUESTIONS, COMMENTS AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY PROCEDURES: ACKNOWLEDGEMENT AND ACCEPTANCE OF THE CONFLICT OF INTEREST POLICY AND DECLARATION OF COMPLIANCE THEREWITH IS REQUIRED OF ALL EXECUTIVE OFFICERS AND DIRECTORS UPON APPOINTMENT OR ELECTION AND AT LEAST YEARLY THEREAFTER. INDIVIDUALS ARE REQUIRED TO AVOID AND DISCLOSE ANY POSSIBLE CONFLICT OR PERCEPTION OF CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY TO THE PUBLIC OF GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS: THESE ARE AVAILABLE ON REQUEST.