2025-08-12T07:02:16-05:00 2024-12-31 350865680 PILE CPA'S ONE INDIANA SQUARE STE 1200 INDIANAPOLIS IN 46204 990 2024-01-01 351278778 RETIRED INDIANA PUBLIC EMPLOYEES ASSOCIATION INC RETI 3177890244 2415 DIRECTORS ROW M INDIANAPOLIS IN 46241 JESSICA LOVE EXECUTIVE DIRECTOR 3177890244 2025-08-08 1 0 JEREMY C KOPECK CPA P00967303 3172693454 2025-08-08 2024 2025-03-06 01:10:19Z JESSICA LOVE 2415 DIRECTORS ROW M INDIANAPOLIS IN 46241 878164 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. 13 13 8 20 0 0 0 0 565736 523808 3405 26978 43750 327378 612891 878164 0 0 0 0 301482 445329 0 0 0 338655 488031 640137 933360 -27246 -55196 1256566 1108585 293837 201052 962729 907533 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 282549 851186 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. 203227 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. 280294 INSURANCE: MAKE AVAILABLE BENEFITS THROUGH PARTNERSHIPS THAT IMPACT MEMBERS BY DELIVERING ADMINISTRATIVE SERVICES ON BEHALF OF THE RETIRED INDIANA PUBLIC EMPLOYEES INSURANCE TRUST. 766070 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 23 0 8 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 13 0 0 1 0 1 0 0 1 1 0 1 0 1 1 1 1 0 0 1 1 0 IN X JESSICA LOVE 3177890244 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 CRAIG HARTZER DIRECTOR 2.00 1.00 X 1250 750 0 CLEO DUNCAN PRESIDENT 2.00 1.00 X X 2250 750 0 HOWARD BUCHANON VICE PRESIDENT 2.00 1.00 X X 2250 750 0 MARRIETTE MONTGOMERY DIRECTOR 2.00 1.00 X 1000 750 0 JACK DILLON DIRECTOR 2.00 X 2500 0 0 CHRISTIE A BADER DIRECTOR 2.00 X 1750 0 0 BRUCE KIMERY DIRECTOR 2.00 X 2000 0 0 PATRICIA MILLER SECRETARY 2.00 X X 2000 0 0 ROBERT JACKMAN DIRECTOR 2.00 X 1500 0 0 BILLIE BREAUX DIRECTOR 2.00 X 1250 0 0 MICHAEL GULLEY DIRECTOR 2.00 X 750 0 0 SUZANNE HANDSHOE DIRECTOR 2.00 X 750 0 0 MIKE HINELINE DIRECTOR 2.00 X 1000 0 0 JESSICA LOVE EXECUTIVE DIRECTOR 30.00 1.00 X 136000 0 4080 156250 3000 4080 1 0 0 0 0 DUES FROM MEMBERS 900099 523808 523808 523808 26978 26978 TRUST EXPENSE REIMBURS 900099 280294 280294 AMBA AGREEMENT 900099 40000 40000 CONVENTION INCOME 900099 7084 7084 327378 878164 851186 0 26978 130926 110361 20565 276931 276931 6782 6782 30690 29022 1668 27622 27622 40050 40050 39000 39000 51242 29849 21393 5886 5886 21484 15345 6139 36778 16562 20216 34884 32671 2213 5002 5002 24819 24819 1273 763 510 10141 4917 5224 PRINTING AND PUBLICATIO 88187 88187 POSTAGE 55574 55574 MISCELLANEOUS EXPENSE 16442 7551 8891 TELEPHONE 8663 7283 1380 20984 9565 11419 933360 766070 167290 0 557718 400944 523423 549504 22542 32205 6668 42166 32448 9980 9718 142903 109546 1256566 1108585 9418 55813 121005 17142 163414 128097 293837 201052 X 962729 907533 962729 907533 1256566 1108585 -55196 0 X X 0 1 X 1 0 1 0 0 1605 521 1084 40561 31927 8634 9718 LEASE DEPOSIT 1950 OPERATING LEASE ROU ASSET 107596 109546 DUE TO CHAPTER AFFILIATES 11493 DUE TO RIPEA FOUNDATION 4124 OPERATING LEASE ROU LIABILITY 112480 128097 X 878164 0 878164 0 878164 933360 0 933360 0 933360 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, 2024 AND 2023, 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: TRUST REIMBURSEMENT OF EXPENSES PART XII, LINE 2D - OTHER ADJUSTMENTS: TRUST REIMBURSEMENT OF EXPENSES FORM 990, PART VI, SECTION A, LINE 4 THE ASSOCIATION AMENDED THEIR ARTICLES OF INCORPORATION IN THE CURRENT YEAR TO MODERNIZE AND STREAMLINE THE ARTICLES AND RESOLVE CONFLICTS BETWEEN THE BY-LAWS AND ARTICLES. THE ASSOCIATION ALSO AMENDED THEIR BY-LAWS FOR THE FOLLOWING: (1) UPDATING THE DEFINITION OF MEMBERSHIP TO MATCH RIPEA'S PRACTICES IN RECENT YEARS TO INCLUDE OTHERS WHO SUPPORT AND ADHERE TO THE PURPOSES AND OBJECTIVES OF THE ORGANIZATION, INCLUDING PAST AND CURRENT RIPEA EMPLOYEES, WHO SHALL BE ALLOWED ASSOCIATE MEMBERSHIP, ALONG WITH SPOUSES, CHILDREN AND BENEFICIARIES OF A CURRENT MEMBER; (2) IDENTIFYING VOTING AND NON-VOTING MEMBER CLASSES AND THE ASSOCIATED RIGHTS; DETAILING MEMBER MEETING REQUIREMENTS; (3) ADDING THE TREASURER POSITION BACK TO THE LIST OF OFFICERS AND TO THE MEMBERSHIP OF THE EXECUTIVE COMMITTEE; AND (4) OUTLINING BOARD MEMBER INDEMNIFICATION PROVISIONS. FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS WHO CONSIST OF RETIRED AND ACTIVE INDIANA STATE AND LOCAL GOVERNMENT EMPLOYEES. SUCH INDIVIDUALS PAY APPROXIMATELY $15 EACH YEAR TO BE MEMBERS. MEMBERS HAVE NO VOTING PRIVILEGES, EXCEPT FOR AMENDING THE ARTICLES OF INCORPORATION, 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. RIPEA FOUNDATION 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 351994891 PROVIDE GRANTS IN 501(C)(3) LINE 7 N/A 0 RETIRED INDIANA PUBLIC EMPLOYEES INSURANCE TRUST 2415 DIRECTORS ROW SUITE M INDIANAPOLIS IN 46241 356710102 PROVIDE INSURANCE TO RIPEA MEMBERS IN N/A T 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 RIPEA FOUNDATION B 6623 CASH RIPEA FOUNDATION P 12163 REIMBURSE ACTUAL COSTS RETIRED INDIANA PUBLIC EMPLOYEES INSURANCE TRUST Q 280294 REIMBURSE ACTUAL COSTS