Indiana Association of County Commissioners

Nonprofit profile at a glance

EIN
351150008
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Carmel, IN, USA
Phone
3172293197
Rating confidence
Limited

Official website

Reported finances

Revenue
$737,851
Expenses
$736,027
Assets
$533,191
Liabilities
$24,762

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

18 people listed

Executive titles in this filing

  • MARK HEIRBRANDT (PRESIDENT)
  • KELLIE STREETER (VICE PRESIDENT)
  • STEPHANIE YAGER (EXECUTIVE DIRECTOR (THRU 05/24))
  • TYLER WARMAN (EXECUTIVE DIRECTOR (START 05/24))

Highest reported compensation

  • STEPHANIE YAGER (EXECUTIVE DIRECTOR (THRU 05/24)): $70,000 total reported compensation
  • TYLER WARMAN (EXECUTIVE DIRECTOR (START 05/24)): $21,584 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide the best education and leadership support for our county commissioners to strengthen their influence throughout Indiana.

What it reported doing in 2024

The Indiana association of county commissioners promotes the cooperation of county units of government with other units of government and is dedicated to the education and training of commissioners to improve their ability to serve their constituents. These goals are achieved through educational programs such as our training sessions, district meetings, newsletters, county government day, purdue road school, and other activities. The annual conference was also held to communicate the association's educational programs to its members and other interested parties.

Operating model

Revenue model
Other-operating. 72% of the money available for current operations came from other operating revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 90
  • Accountability: 79
  • Sustainability: 37
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 0.2%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.72; rating input score 33; 33rd percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 12.4%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 3.3% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 24th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 16 of 16 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $70K · 18 people listed
  • Consistency: 10 of 10 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • Moderate — Sustainability: Operating margin scored 37/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 33/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.