2026-08-04T13:49:04-05:00 2025-12-31 351178661 BLUE & CO LLC 500 N MERIDIAN ST SUITE 200 INDIANAPOLIS IN 46204 990 2025-01-01 356043509 INDIANA HEALTH CARE ASSOCIATION INDI 3176366406 ONE NORTH CAPITOL AVENUE SUITE 100 INDIANAPOLIS IN 46204 PAUL PEAPER PRESIDENT 3176366406 2026-08-04 1 EMILIE M KNIERIEM CPA P01330194 3176334705 2026-08-04 2025 2025-03-06 01:10:19Z PAUL PEAPER ONE NORTH CAPITOL AVENUE SUITE 100 INDIANAPOLIS IN 46204 3789015 0 X WWW.IHCA.ORG X 1958 IN EDUCATE. ADVOCATE. ELEVATE. CELEBRATE. 19 19 9 21 0 0 0 2198059 2942563 616164 162568 91588 41984 84742 3147115 2990553 0 0 0 0 1596604 1714240 0 0 0 1226351 1138732 2822955 2852972 324160 137581 3546772 3727886 475143 451004 3071629 3276882 INDIANA'S LARGEST TRADE ASSOCIATION EDUCATING, ADVOCATING, ELEVATING & CELEBRATING THOSE WHO WORK AND RESIDE IN SENIOR, INDEPENDENT AND ASSISTED LIVING COMMUNITIES. 0 0 LEGISLATIVE: IHCA IS THE LARGEST TRADE ASSOCIATION IN THE STATE OF INDIANA REPRESENTING SKILLED NURSING AND ASSISTED LIVING PROVIDERS. AS SUCH, IHCA IS HEAVILY ENGAGED IN ADVOCACY EFFORTS IN THE LEGISLATIVE AND REGULATORY ARENAS. IHCA UPDATES MEMBERS VIA WRITTEN AND ELECTRONIC COMMUNICATIONS ON A WEEKLY BASIS, AND OFTEN ON A MORE FREQUENT BASIS, WHEN THE INDIANA GENERAL ASSEMBLY IS IN SESSION. MEMBERS OF IHCA ARE ALSO INDIVIDUALLY ENGAGED IN LEGISLATIVE AND REGULATORY ADVOCACY VIA THE ASSOCIATION'S ORGANIZATION OF THOSE ACTIVITIES. IHCA MAINTAINS A STAFF OF REGISTERED LOBBYISTS AND CONTRACTS WITH OUTSIDE FIRMS TO PROVIDE ADDITIONAL SUPPORT FOR THE ASSOCIATION'S ADVOCACY EFFORTS. EDUCATION: IHCA IS A LEADING PROVIDER OF OPERATIONAL AND CLINICAL EDUCATION FOR THE NURSING FACILITY AND ASSISTED LIVING FACILITY PROFESSION IN INDIANA, PROVIDING MORE THAN 50 EDUCATIONAL EVENTS IN 2025. IHCA'S GOAL IS TO PROVIDE THE MOST CUTTING-EDGE EDUCATION THAT IS OFFERED IN THE STATE. IHCA OFTEN ADDRESSES NEW TOPICS AS GOVERNMENT AGENCIES ADD AND CHANGE REGULATIONS OR AS NEW CLINICAL PATTERNS EMERGE THAT REQUIRE ATTENTION. IHCA'S EDUCATION PROGRAMMING IS PUBLISHED VIA WRITTEN AND ELECTRONIC MEDIA AND IS OFFERED TO BOTH MEMBERS AND NON-MEMBERS. REGULATORY: IHCA'S REGULATORY SERVICES INCLUDE MONITORING FOR COMPLIANCE WITH CURRENT LAWS AND REGULATIONS REGARDING LICENSURE AND PAYMENT FOR SERVICES RENDERED, ASSISTANCE WITH ONGOING COMPLIANCE, INTERACTION WITH REGULATORY AGENCIES, AND COORDINATION WITH OTHER PROVIDERS THAT TOUCH THE NURSING FACILITY AND ASSISTED LIVING FACILITY PROFESSION. THE REGULATORY SERVICES PROVIDE ONGOING EDUCATION SESSIONS FOR MEMBERS AND ALSO INCLUDES THE OPERATION OF THE PAYMENT/REIMBURSEMENT COMMITTEE. 0 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 16 0 1 9 1 0 0 0 0 1 1 0 0 0 X 19 19 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IN X PAUL PEAPER 3176366406 ONE NORTH CAPITOL AVENUE SUITE 100 INDIANAPOLIS IN 46204 TODD MEHAFFEY CHAIR 1.00 0.00 X X 0 0 0 RYAN OTT CHAIR-ELECT 1.00 0.00 X X 0 0 0 KENT RODGERS IMMEDIATE PAST CHAIR 1.00 0.00 X X 0 0 0 STEVE VAN CAMP SECRETARY 1.00 0.00 X X 0 0 0 ANDY SHANE SECRETARY PARTIAL TERM 1.00 0.00 X X 0 0 0 ELAINE WILSON TREASURER 1.00 0.00 X X 0 0 0 ZACH CATTELL ASSISTANT TREASURER 1.00 0.00 X X 0 0 0 DANE WHEELER AT-LARGE 1.00 0.00 X 0 0 0 YVONNE TANNER AT-LARGE 1.00 0.00 X 0 0 0 DAVID ALEXANDER AT-LARGE 1.00 0.00 X 0 0 0 KIMBERLY READY AT-LARGE 1.00 0.00 X 0 0 0 GABRIEL SEBBAG AT-LARGE 1.00 0.00 X 0 0 0 DOMINIC ROMEO AT-LARGE 1.00 0.00 X 0 0 0 JULIE SIMPKINS AT-LARGE 1.00 0.00 X 0 0 0 KATHY GALLIN AT-LARGE 1.00 0.00 X 0 0 0 LESTER BOHNERT AT-LARGE PARTIAL TERM 1.00 0.00 X 0 0 0 LINDA BURKE AT-LARGE 1.00 0.00 X 0 0 0 MARK LAUBACHER AT-LARGE 1.00 0.00 X 0 0 0 BEN WELLS AT-LARGE 1.00 0.00 X 0 0 0 MIKE WEBER AT-LARGE 1.00 0.00 X 0 0 0 PATRICK BOYLE AT-LARGE 1.00 0.00 X 0 0 0 PAUL PEAPER PRESIDENT 45.00 2.00 X 353834 0 30367 ELIZABETH EICHHORN DIRECTOR OF REIMBURSEMENT 40.00 0.00 X 121888 0 24426 ERIN WELIVER DIRECTOR OF FINANCE & ADMIN 40.00 0.00 X 126813 0 19322 KATIE NIEHOFF DIRECTOR OF EDUCATION 40.00 0.00 X 123269 0 20086 LORI DAVENPORT DIRECTOR OF REGULATORY AFFAIRS 40.00 0.00 X 166754 0 16794 NICHOLAS GOODWIN DIRECTOR OF GOVT AFFAIRS 40.00 2.00 X 185037 0 19644 1077595 0 130639 6 0 1 0 KRIEG DEVAULT LLP ONE INDIANA SQUARE SUITE 2800 INDIANAPOLIS IN 46204 LEGAL SERVICES 103562 1 2131559 66500 2198059 CONVENTION/EVENT REVEN 541800 522188 522188 EDUCATIONAL SESSIONS R 541800 93976 93976 616164 120761 120761 47582 47582 769289 776906 21556 -7617 -21556 -29173 -29173 MISCELLANEOUS REVENUE 541860 37160 37160 37160 2990553 653324 0 139170 376320 1095245 34491 110995 97189 103562 11515 206186 2916 61963 41332 83360 38155 487747 18701 8550 DUES AND SUBSCRIPTIONS 56753 SPONSORSHIP 12265 BAD DEBT EXPENSE 5376 OTHER EXPENSE 326 25 2852972 1269957 423055 625620 174242 37728 30459 47488 50609 77875 68523 13577 9352 1420547 2904057 30615 33083 101240 103029 3546772 3727886 204236 250788 158962 97187 111945 103029 475143 451004 X 3071629 3276882 3071629 3276882 3546772 3727886 137581 67672 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 1 2131559 212144 -137634 74510 63947 10563 12960 12960 0 25594 16874 8720 39321 38689 632 9352 LEASE LIABILITY 103029 103029 X 3079781 67672 21556 89228 2990553 0 2990553 2874528 21556 21556 2852972 0 2852972 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, 2025 AND 2024, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF FIXED ASSETS 21,556. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON SALE OF FIXED ASSETS 21,556. X X X X 0 0 0 PAUL PEAPER PRESIDENT 353654 0 0 0 180 0 10500 0 19867 0 384201 0 0 0 NICHOLAS GOODWIN DIRECTOR OF GOVT AFFAIRS 184875 0 0 0 162 0 6239 0 13405 0 204681 0 0 0 LORI DAVENPORT DIRECTOR OF REGULATORY AFFAIRS 165724 0 0 0 1030 0 5391 0 11403 0 183548 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 FACILITY MEMBERS PAY A SET RATE PER THE NUMBER OF SKILLED NURSING OR ASSISTED LIVING BEDS. FACILITY MEMBERS ELECT THE GOVERNING BODY. EACH FACILITY IS GIVEN ONE VOTE PER SKILLED NURSING BED AND 1/2 VOTE PER ASSISTED LIVING BED. ALL MEMBERS ARE ELIGIBLE TO VOTE AT THE ANNUAL MEETING TO ELECT THE NEW BOARD MEMBERS. ASSOCIATE MEMBERS - PAY A SET RATE OF $750 PER YEAR. ASSOCIATE MEMBERS DO NOT HAVE VOTING POWER. FORM 990, PART VI, SECTION A, LINE 7A FACILITY MEMBERS PAY A SET RATE PER THE NUMBER OF SKILLED NURSING OR ASSISTED LIVING BEDS. FACILITY MEMBERS ELECT THE GOVERNING BODY. EACH FACILITY IS GIVEN ONE VOTE PER SKILLED NURSING BED AND 1/2 VOTE PER ASSISTED LIVING BED. ALL MEMBERS ARE ELIGIBLE TO VOTE AT THE ANNUAL MEETING TO ELECT THE NEW BOARD MEMBERS. ASSOCIATE MEMBERS - PAY A SET RATE OF $750 PER YEAR. ASSOCIATE MEMBERS DO NOT HAVE VOTING POWER. FORM 990, PART VI, SECTION B, LINE 11B PRIOR TO FILING THE FORM 990, THE FINANCE COMMITTEE PERFORMS AN INITIAL REVIEW OF THE FULL FORM 990, INCLUDING ALL APPLICABLE SCHEDULES, IN CONJUNCTION WITH IHCA'S TAX ADVISORS. ONCE THE DRAFT IS APPROVED AND ALL RESPECTIVE CHANGES ARE MADE, THE FINAL 990 IS DISTRIBUTED TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT WAS SIGNED BY THE BOARD OF DIRECTORS. THE BOARD MONITORS ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 EVERY YEAR THE BOARD OF DIRECTORS APPROVE ANY PAYROLL INCREASES AS PART OF THE BUDGET APPROVAL PROCESS. THESE INCREASES ARE DISCUSSED WITH THE EXECUTIVE COMMITTEE AND INCLUDE COMPARISONS TO HISTORICAL DATA; AS WELL AS COMPARATIVE DATA OF SIMILAR ORGANIZATIONS VIA A COMPENSATION STUDY. AMERICAN HEALTH CARE ASSOCIATION 2024 - "AFFILIATED STATE HEALTH CARE ASSOCIATION EXECUTIVES 2024 COMPENSATION AND ORGANIZATION SURVEY." ALL POSITIONS ARE HANDLED IN THIS FORMAT; HOWEVER, THE PRESIDENT'S SALARY IS DISCUSSED INDIVIDUALLY WITHIN THE FINANCE COMMITTEE WHILE THE REST OF THE POSITIONS ARE DISCUSSED IN AGGREGATE. THE PRESIDENT'S BASE SALARY IS BASED ON A COMPENSATION STUDY AND IS LOOSELY BASED OFF OF PRIOR PRESIDENT'S SALARIES. ANY AND ALL INCREASES COME WHEN THE PRESIDENT MEETS SET GOALS AND IMPROVES INDIANA HEALTH CARE ASSOCIATION'S PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XII, LINE 2C THE BOARD OF DIRECTORS IS RESPONSIBLE FOR SELECTING THE INDEPENDENT AUDITING FIRM THAT WILL CONDUCT THE ANNUAL AUDIT. SELECTION IS BASED ON THE FIRM'S EXPERIENCE IN THE INDUSTRY, THE REPUTATION FOR QUALITY WORK, THE COST TO PERFORM THE WORK, ALONG WITH OTHER CRITERIA. THE BOARD WILL PUT THE AUDIT OUT TO BID EVERY FIVE YEARS AS DEEMED NECESSARY. THE BOARD OF DIRECTORS ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT; AND NO PROCESSES HAVE CHANGED FROM PRIOR YEAR. INDIANA HEALTH CARE POLITICAL ACTION COMMITTEE ONE N CAPITOL AVE SUITE 100 INDIANAPOLIS IN 46204 351521292 HEALTHCARE IN 527 INDIANA HEALTH CARE ASSOCIATION 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0