2025-07-01T12:04:49-05:00 2024-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2024-01-01 351844985 INDIANA ASSOCIATION OF HOMES AND SERVICES FOR THE AGING INC INDI 3177332380 PO BOX 68829 INDIANAPOLIS IN 462680829 ERIC J ESSLEY PRESIDENT AND CEO 3177332380 2025-07-01 1 1 TYLER K GREENE CPA P00057872 3176334705 2025-07-01 2024 2025-03-06 01:10:19Z LEADINGAGE INDIANA ERIC J ESSLEY PO BOX 68829 INDIANAPOLIS IN 462680829 1398667 0 X WWW.LEADINGAGEINDIANA.ORG X 1972 IN TO ASSIST MEMBERS IN PROVIDING THE HIGHEST QUALITY OF LIFE FOR THOSE THEY SERVE, TO PROVIDE INFORMATION ON PUBLIC POLICY ISSUES, AND TO PROVIDE EDUCATION AND INFORMATION TO EMPLOYEES OF MEMBER FACILITIES. 19 19 4 22 123342 0 0 0 916808 954016 29784 52200 141245 127897 1087837 1134113 0 0 0 0 540135 557374 0 0 0 577915 537131 1118050 1094505 -30213 39608 2581743 2690438 81140 64898 2500603 2625540 TO ASSIST MEMBERS IN PROVIDING THE HIGHEST QUALITY OF LIFE FOR THOSE THEY SERVE, TO PROVIDE INFORMATION ON PUBLIC POLICY ISSUES, AND TO PROVIDE EDUCATION AND INFORMATION TO EMPLOYEES OF MEMBER FACILITIES. 0 0 934183 958571 PLANNED AND OFFERED 82 EDUCATION EVENTS IN 2024, INCLUDING TWO MAJOR CONFERENCES THAT INCLUDED 10-15 EDUCATIONAL SESSIONS EACH. PROVIDED ADVOCACY, LEGISLATIVE SUPPORT, AND INFORMATION ON PUBLIC POLICY ISSUES RELATING TO NURSING HOME REIMBURSEMENT, REGULATION OF CONTINUING CARE COMMUNITIES, CLINICAL ISSUES, AND HOME AND COMMUNITY BASED SERVICES. CONDUCTED SPECIALTY ROUNDTABLE MEETINGS FOR SPECIFIED MEMBER GROUPS - HUMAN RESOURCES AND MARKETING. PROVIDED INFORMATION ON STATE AND NATIONAL NEWS TO FACILITY MEMBERS AND BUSINESS MEMBERS THROUGH NEWSLETTERS AND OTHER MEANS. 934183 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 4 1 1 1 0 0 0 0 0 0 0 X 19 19 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X TINA BOWMAN 3177332380 6280 W 96TH STREET INDIANAPOLIS IN 46278 BETH HARPE CHAIR 1.00 0.00 X X 0 0 0 JACK MUELLER SECRETARY 1.00 0.00 X X 0 0 0 ROGER WEIDEMAN TREASURER 1.00 0.00 X X 0 0 0 SHELLEY RAUCH PAST CHAIR - END 3/2024 1.00 0.00 X X 0 0 0 JOSH BOWMAN CHAIR ELECT 1.00 0.00 X X 0 0 0 ALEX KIEFER DIRECTOR 1.00 0.00 X 0 0 0 DEBRA LAMBERT DIRECTOR 1.00 0.00 X 0 0 0 JOSEPH DORAN DIRECTOR 1.00 0.00 X 0 0 0 JENNI FLOWERS DIRECTOR 1.00 0.00 X 0 0 0 MANDY LYNCH DIRECTOR 1.00 0.00 X 0 0 0 EVAN LUBLINE DIRECTOR 1.00 0.00 X 0 0 0 MARK PRIFOGLE DIRECTOR 1.00 0.00 X 0 0 0 TIM DELUCA DIRECTOR - END 1/2024 1.00 0.00 X 0 0 0 LINDA O'NEILL DIRECTOR 1.00 0.00 X 0 0 0 SARAH STARCHER DIRECTOR 1.00 0.00 X 0 0 0 JORDAN MORROW DIRECTOR 1.00 0.00 X 0 0 0 JEAN JOHANNINGSMEIER DIRECTOR 1.00 0.00 X 0 0 0 KARYN FLEETWOOD DIRECTOR 1.00 0.00 X 0 0 0 KARA OWEN DIRECTOR 1.00 0.00 X 0 0 0 BARRETT WAY DIRECTOR - END 1/2024 1.00 0.00 X 0 0 0 CHOD BOXELL DIRECTOR 1.00 0.00 X 0 0 0 LESLIE DARROW DIRECTOR 1.00 0.00 X 0 0 0 TINA BOWMAN VP OF OPERATIONS 40.00 0.00 X 127721 0 5091 ERIC J ESSLEY PRESIDENT/CEO 40.00 0.00 X 223305 0 24502 351026 0 29593 2 0 1 0 0 MEMBERSHIP DUES 561499 498025 498025 CONFERENCES 561499 289537 289537 EDUCATIONAL PROGRAMS 561499 104044 104044 NATIONAL ASSOC. SERVIC 561499 39580 39580 OTHER MEMBER SERVICES 561499 22830 22830 954016 33919 33919 282835 264554 18281 18281 18281 MANAGEMENT FEES 561000 116172 116172 MARKETING FEES 541800 7000 7000 COMMISSION INCOME 900099 4517 4517 208 38 170 127897 1134113 958571 123342 52200 380619 318603 62016 113555 95053 18502 3338 2794 544 25546 21384 4162 34316 28725 5591 40758 29936 10822 44768 44768 5860 4304 1556 81555 45441 36114 22691 19968 2723 42853 37711 5142 28271 24879 3392 12239 10770 1469 189060 189060 44234 38926 5308 11181 9839 1342 BANK FEES 9952 8758 1194 PROFESSIONAL DEVELOPMEN 1699 1495 204 COMMITTEE EXPENSE 1618 1424 194 DUES & SUBSCRIPTIONS 392 345 47 1094505 934183 160322 0 93724 55031 258775 351563 164027 138246 4195 3837 1406976 408763 1032148 998213 1012162 1129423 12500 12500 4212 1625 2581743 2690438 77915 61575 3225 3323 81140 64898 X 2500603 2625540 2500603 2625540 2581743 2690438 39608 85329 0 X X 1 X 0 1 0 0 0 1 497175 67098 41911 109009 64633 44376 250947 250947 953334 245626 707708 125324 93341 31983 77371 69796 7575 998213 X 1213581 85328 -5860 79468 1134113 0 1134113 1088645 -5860 -5860 1094505 0 1094505 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY IF THE ASSOCIATION HAS 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 THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2024, 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. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. X X X 0 0 0 ERIC J ESSLEY PRESIDENT/CEO 223305 0 0 0 0 0 8932 0 15570 0 247807 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 RELATED PARTY INFORMATION AMONG OFFICERS: THERE ARE NO WORKERS THAT WORK FOR A COMMON EMPLOYER. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE AND THEN DISTRIBUTED TO THE BOARD MEMBERS FOR REVIEW AND COMMENT AT THE NEXT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ANNUALLY READ AND SIGN THE CONFLICT OF INTEREST POLICY AND DISCLOSURE STATEMENT. THEREAFTER, THE BOARD SELF-MONITORS THEIR CONFLICTS. BOARD MEMBERS ARE MADE AWARE OF POTENTIAL CONFLICTS DURING DISCUSSIONS WHERE A CONFLICT CAN COME INTO PLAY. IF THERE IS A DIRECT CONFLICT, THOSE BOARD MEMBERS INVOLVED WILL ABSTAIN FROM VOTING. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMMITTEE IS RESPONSIBLE FOR EVALUATING THE COMPENSATION FOR THE PRESIDENT/CEO. IN EVALUATING THE COMPENSATION FOR THE PRESIDENT/CEO, THE COMMITTEE UTILIZES A SALARY AND BENEFIT STUDY CONDUCTED BY THE EXECUTIVE FORUM. THE EXECUTIVE FORUM IS COMPRISED OF THE CEO'S OF THE STATE ASSOCIATIONS SIMILAR TO INDIANA ASSOCIATION OF HOMES & SERVICES FOR THE AGING, INC. THAT SERVE A NONPROFIT MEMBERSHIP AND HAVE A JOINT DUES RELATIONSHIP WITH LEADINGAGE. THE STUDY IS CONDUCTED UNDER CONTRACT BY AN INDEPENDENT PARTY WHICH COLLECTS DATA FROM EACH STATE AND PREPARES THE REPORT. RECOMMENDATIONS ON COMPENSATION FOR THE PRESIDENT/CEO IS REPORTED TO THE BOARD OF DIRECTORS FOR RATIFICATION. THE PRESIDENT/CEO IS RESPONSIBLE FOR SETTING THE SALARY LEVELS FOR ALL OTHER EMPLOYEES, INCLUDING THE VICE PRESIDENT. THE SAME STUDY USED FOR THE PRESIDENT/CEO ALSO COLLECTS DATA AND ANALYZES SALARY AND BENEFIT LEVELS FOR OTHER POSITIONS WITHIN SIMILAR ASSOCIATIONS. THIS REPORT IS USED IN EVALUATING STAFF SALARY AND BENEFIT LEVELS. FORM 990, PART VI, SECTION C, LINE 19 PROVIDED UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE BUDGET AND FINANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE REVIEWED FINANCIAL STATEMENTS. UPON THEIR REVIEW AND APPROVAL, THE REVIEW FINDINGS ARE PROVIDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL. UPON THE APPROVAL AND VOTE BY THE EXECUTIVE COMMITTEE, THE REVIEW IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW AND FINAL APPROVAL. THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR ITS SELECTION PROCESS DURING THE YEAR.