2024-11-05T12:30:31-06:00 2023-12-31 351356555 DONOVAN PC 5151 E US HWY 36 AVON IN 46123 990 2023-01-01 351278778 RETIRED INDIANA PUBLIC EMPLOYEES ASSOCIATION INC RETI 3177890244 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 JESSICA LOVE EXECUTIVE DIRECTOR 3177890244 2024-10-29 1 0 NEAL R STEGEMILLER CPA P00516588 3177456411 2024-10-29 2023 2024-10-15 13:58:12Z JESSICA LOVE 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 612891 0 X WWW.RIPEA.ORG X 1972 IN IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS BY PROVIDING THE RELATIONSHIPS, INSURANCE BENEFITS, POLICY-ADVOCACY, AND EDUCATION NEEDED TO RETIRE WELL FROM PUBLIC EMPLOYMENT IN THE HOOSIER STATE. 12 12 8 6 0 0 0 0 546014 565736 -1372 3405 3358 43750 548000 612891 0 0 0 0 258336 301482 0 0 0 402847 338655 661183 640137 -113183 -27246 1138010 1256566 148035 293837 989975 962729 IMPROVE THE QUALITY OF LIFE OF OUR MEMBERS BY PROVIDING THE RELATIONSHIPS, INSURANCE BENEFITS, POLICY-ADVOCACY, AND EDUCATION NEEDED TO RETIRE WELL FROM PUBLIC EMPLOYMENT IN THE HOOSIER STATE. 0 0 282631 609486 ENGAGEMENT (RELATIONSHIPS/EDUCATION): PROVIDE OPPORTUNITIES FOR MEMBERS TO GATHER, CONNECT AND LEARN TOGETHER THROUGH BIANNUAL REGIONAL CHAPTER CONVENINGS, MONTHLY TRAININGS, AN ANNUAL CONVENTION, MONTHLY E-BLAST UPDATES AND QUARTERLY NEWSLETTERS TO MEET RELATIONSHIP AND EDUCATION GOALS. 202383 POLICY: PERFORM AND CONTRACT FOR LOBBYING SERVICES, AS WELL AS ADVOCATE, ON BEHALF OF MEMBERS WITH THE LEGISLATIVE AND EXECUTIVE BRANCHES OF STATE GOVERNMENT TO IMPROVE THE QUALITY OF LIFE FOR RETIRED PUBLIC EMPLOYEES. INSURANCE: MAKE AVAILABLE BENEFITS THROUGH PARTNERSHIPS THAT IMPACT MEMBERS BY DELIVERING ADMINISTRATIVE SERVICES ON BEHALF OF THE RETIRED INDIANA PUBLIC EMPLOYEES INSURANCE TRUST. 485014 0 0 0 1 0 0 0 0 0 1 0 0 1 1 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 1 0 0 1 27 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 1 0 0 1 1 0 1 0 1 1 1 1 0 1 1 1 0 IN X JESSICA LOVE 3177890244 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 CLEO DUNCAN PRESIDENT 2.00 1.00 X X 2500 750 0 JACK DILLON DIRECTOR 2.00 X 2250 0 0 MARRIETTE MONTGOMERY DIRECTOR 2.00 1.00 X 1750 750 0 CHRISTIE A BADER DIRECTOR 2.00 X 2000 0 0 BILLIE BREAUX DIRECTOR 2.00 X 1000 0 0 HOWARD BUCHANON VICE PRESIDENT 2.00 1.00 X X 2000 750 0 SUZANNE HANDSHOE DIRECTOR 2.00 X 750 0 0 ROBERT JACKMAN DIRECTOR 2.00 X 1500 0 0 BRUCE KIMERY DIRECTOR 2.00 X 1750 0 0 PATRICIA MILLER SECRETARY 2.00 X X 1750 0 0 CRAIG HARTZER DIRECTOR 2.00 1.00 X 9500 750 0 MIKE HINELINE DIRECTOR 2.00 X 750 0 0 JOHN GALLOWAY DIRECTOR 2.00 X 1000 0 0 JESSICA LOVE EXECUTIVE DIRECTOR 30.00 1.00 X 131178 0 0 159678 3000 0 1 0 0 0 0 DUES FROM MEMBERS 900099 565736 565736 565736 3405 3405 AMBA AGREEMENT 900099 40000 40000 CONVENTION INCOME 900099 3750 3750 43750 612891 609486 0 3405 159678 148031 11647 113604 103517 10087 9095 9095 19105 17386 1719 13245 13245 5980 5980 38075 38075 36000 24120 11880 36548 30178 6370 9490 9490 24596 11796 12800 16127 16127 19777 17340 2437 1558 1558 27284 19129 8155 1522 1522 7609 7609 PUBLICATION PRINTING AN 73627 73627 MISCELLANEOUS EXPENSE 13433 5039 8394 TRANSITION EXPENSE 12321 12321 CHAPTER EXPENSE 1463 1463 640137 485014 155123 0 547079 557718 528584 523423 28637 22542 219 0 42064 32084 11029 9980 22462 142903 1138010 1256566 18650 9418 95075 121005 34310 163414 148035 293837 X 989975 962729 989975 962729 1138010 1256566 -27246 0 X X 0 1 X 1 0 1 0 0 1605 441 1164 40459 31643 8816 9980 LEASE DEPOSIT 1950 RIGHT-OF-USE ASSET 140953 142903 DUE TO LOCAL CHAPTERS 12330 DUE TO RIPEA FOUNDATION, INC. 7979 LEASE LIABILITY 143105 163414 X 898520 285629 285629 612891 0 612891 925766 285629 285629 640137 0 640137 PART X, LINE 2: THE ASSOCIATION RECEIVED A DETERMINATION FROM THE U.S. TREASURY DEPARTMENT STATING IT QUALIFIES UNDER THE PROVISIONS OF SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AS A TAX-EXEMPT ORGANIZATION; HOWEVER, THE ASSOCIATION WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS TAX-EXEMPT PURPOSE. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, NO ACCOUNTING FOR FEDERAL AND STATE INCOME TAXES WAS REQUIRED TO BE INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PROFESSIONAL ACCOUNTING STANDARDS REQUIRE THE ASSOCIATION TO RECOGNIZE A TAX LIABILITY ONLY IF IT IS MORE LIKELY THAN NOT THE TAX POSITION WOULD NOT BE SUSTAINED IN A TAX EXAMINATION, WITH A TAX EXAMINATION BEING PRESUMED TO OCCUR. THE AMOUNT RECOGNIZED IS THE LARGEST AMOUNT OF TAX LIABILITY GREATER THAN 50% LIKELY OF BEING REALIZED ON EXAMINATION. FOR TAX POSITIONS NOT MEETING THE MORE-LIKELY-THAN-NOT TEST, NO TAX LIABILITY IS RECORDED. THE ASSOCIATION EXAMINED THIS ISSUE AND DETERMINED THERE ARE NO MATERIAL CONTINGENT TAX LIABILITIES OR QUESTIONABLE TAX POSITIONS. TAX YEARS ENDED AFTER DECEMBER 31, 2020 ARE OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRUST REIMBURSEMENT OF EXPENSES 285,629. PART XII, LINE 2D - OTHER ADJUSTMENTS: TRUST REIMBURSEMENT OF EXPENSES 285,629. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO CONSIST OF RETIRED INDIANA STATE EMPLOYEES. SUCH INDIVIDUALS PAY APPROXIMATELY $15 EACH YEAR TO BE MEMBERS. MEMBERS HAVE NO VOTING PRIVILEGES NOR DO THEY ELECT MEMBERS OF THE GOVERNING BODY, AND THE DECISIONS OF THE GOVERNING BODY ARE NOT SUBJECT TO THE APPROVAL OF MEMBERS. FURTHER, THE MEMBERS DO NOT HAVE THE RIGHT TO THE DISTRIBUTION OF ANY INCOME OR ASSETS OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 10B THE ORGANIZATION DOES HAVE SEVERAL LOCAL CHAPTERS THROUGHOUT INDIANA WHICH ALLOWS MEMBERS FROM THOSE LOCAL COMMUNITIES TO MORE CONVENIETLY MEET FROM TIME TO TIME TO DISCUSS ISSUES AND ACTIVITIES RELEVANT TO RETIREES. THERE ARE NO FORMAL WRITTEN POLICIES AND PROCEDURES GOVERNING THE ACTIVITIES OF THESE LOCAL CHAPTERS, BUT EACH CHAPTER IS VISITED AT LEAST TWICE ANNUALLY BY THE ORGANIZATION TO LEARN ABOUT THE ACTIVITIES AND ISSUES RELEVANT TO EACH CHAPTER, TO COMMUNICATE TO CHAPTER MEMBERS MATTERS OF IMPORTANCE TO THE ORGANIZATION, AND TO INFORMALLY MONITOR THE OPERATIONS OF THE CHAPTER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS SENT TO THE GOVERNING BODY FOR REVIEW BEFORE FILING. THE FORM 990 IS ALSO DISCUSSED AT A REGULARLY SCHEDULED BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS ADOPTED A WRITTEN CONFLICTS OF INTEREST POLICY AND OFFICERS AND DIRECTORS, AS WELL AS ANYONE ELSE DOING BUSINESS WITH THE ORGANIZATION, ARE REQUIRED TO DISCLOSE ANY CONFLICTS. ANY NEW DIRECTOR IS ALSO REQUIRED TO MAKE A WRITTEN DISCLOSURE BEFORE JOINING THE BOARD. COMPLIANCE IS REVIEWED ANNUALLY OR MORE FREQUENTLY AS CIRCUMSTANCES WARRANT. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED BY THE BOARD OF DIRECTORS ANNUALLY AFTER CONSIDERING THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND THE OVERALL FINANCIAL HEALTH OF THE ORGANIZATION. THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS OF THE ORGANIZATION ARE MADE AVAILABLE UPON SPECIFIC REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S BOARD OF DIRECTORS ASSUMES THE OVERSIGHT OF THE AUDIT AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE SELECTION AND REVIEW PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR. RIPEA FOUNDATION 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 351994891 CHARITY IN 501(C)(3) LINE 7 N/A 0 RIPEA INSURANCE TRUST 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 356710102 MEMBER INS IN N/A T 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 RIPEA INSURANCE TRUST Q 285629 REIMBURSE ACTUAL COSTS RIPEA FOUNDATION P 7979 REIMBURSE ACTUAL COSTS