Civic Intelligence

Indiana Broadcasters Assoc Inc

EIN 35-1264143 • 501(c)6 • Carmel, IN

Profile

The organization's mission is to foster and promote the development of the art of radio broadcasting and to encourage customs and practices which will be in the best interest of the public and the radio broadcasting industry. The indiana broadcasters association has long maintained a noncommercial sustaining announcement program (the ncsa program)through which member and nonmember radio and television stations in the state voluntarily donate airtime which the association, under the program, makes available to governmental and not-for-profit entities and organizations to achieve state-wide coverage of their activities, events, and programs which benefit the public at large. To participate in the ncsa program, these entities and organizations pay the association customarily a fraction of what it would cost these entities and organizations to purchase the airtime from individual stations throughout the state at normal commercial rates. The monies received by the association are used by th

P O Box 902Carmel, IN 46082-0902

www.indianabroadcasters.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.15x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.31x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

83rd percentile

20%

Higher net margin than 83% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

86th percentile

29%

Faster revenue growth than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$3,098,556

Up $376,940 (+14%) from 2023

Liabilities

Down

$476,930

Down $116,966 (-20%) from 2023

Net Assets

Up

$2,621,626

Up $493,906 (+23%) from 2023

Revenue

Up

$1,518,715

Up $519,828 (+52%) from 2023

Expenses

Up

$1,220,926

Up $251,800 (+26%) from 2023

Net Income

Up

$297,789

Up $268,028 (+901%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2016: $913,527Liabilities 2016: $6,638Net Assets 2016: $906,8892016Assets 2017: $1,267,392Liabilities 2017: $6,059Net Assets 2017: $1,261,3332017Assets 2018: $1,859,373Liabilities 2018: $696,427Net Assets 2018: $1,162,9462018Assets 2019: $2,033,069Liabilities 2019: $489,033Net Assets 2019: $1,544,0362019Assets 2020: $2,337,590Liabilities 2020: $552,077Net Assets 2020: $1,785,5132020Assets 2021: $2,805,617Liabilities 2021: $666,999Net Assets 2021: $2,138,6182021Assets 2022: $2,150,752Liabilities 2022: $166,308Net Assets 2022: $1,984,4442022Assets 2023: $2,721,616Liabilities 2023: $593,896Net Assets 2023: $2,127,7202023Assets 2024: $3,098,556Liabilities 2024: $476,930Net Assets 2024: $2,621,6262024

Highlighted filing

2024

Assets$3,098,556
Liabilities$476,930
Net Assets$2,621,626

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $492,989Expenses 2016: $466,924Net Income 2016: $26,0652016Revenue 2017: $1,116,874Expenses 2017: $644,358Net Income 2017: $472,5162017Revenue 2018: $957,169Expenses 2018: $848,478Net Income 2018: $108,6912018Revenue 2019: $1,152,392Expenses 2019: $961,463Net Income 2019: $190,9292019Revenue 2020: $1,023,310Expenses 2020: $800,538Net Income 2020: $222,7722020Revenue 2021: $990,810Expenses 2021: $876,384Net Income 2021: $114,4262021Revenue 2022: $906,075Expenses 2022: $962,399Net Income 2022: -$56,3242022Revenue 2023: $998,887Expenses 2023: $969,126Net Income 2023: $29,7612023Revenue 2024: $1,518,715Expenses 2024: $1,220,926Net Income 2024: $297,7892024

Highlighted filing

2024

Revenue$1,518,715
Expenses$1,220,926
Net Income$297,789

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.0
Gross Receipts
$1,518,715
Mission and Program Overview

Mission

The organization's mission is to foster and promote the development of the art of radio broadcasting and to encourage customs and practices which will be in the best interest of the public and the radio broadcasting industry. The indiana broadcasters association has long maintained a noncommercial sustaining announcement program (the ncsa program)through which member and nonmember radio and television stations in the state voluntarily donate airtime which the association, under the program, makes available to governmental and not-for-profit entities and organizations to achieve state-wide coverage of their activities, events, and programs which benefit the public at large. To participate in the ncsa program, these entities and organizations pay the association customarily a fraction of what it would cost these entities and organizations to purchase the airtime from individual stations throughout the state at normal commercial rates. The monies received by the association are used by th

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,287,705$2,731,169▲ $443,464
Cash and Non-Interest-Bearing Accounts$354,025$297,238▼ $56,787
Pledges and Grants Receivable$6,727$59,585▲ $52,858
Prepaid Expenses and Deferred Charges$73,159$10,564▼ $62,595
Total Assets$2,721,616$3,098,556▲ $376,940
Liabilities
Deferred Revenue$518,974$401,733▼ $117,241
Accounts Payable and Accrued Expenses$42,107$62,063▲ $19,956
Other Liabilities$32,815$13,134▼ $19,681
Total Liabilities$593,896$476,930▼ $116,966
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,127,720$2,621,626▲ $493,906
Total Net Assets Fund Balance$2,127,720$2,621,626▲ $493,906
Total Liabilities and Net Assets / Fund Balance$2,721,616$3,098,556▲ $376,940

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$1,166$1,166
Other Land Buildings-$1,166$1,166
Compensation and Service Providers

Board Members and Trustees

NameTitle
Aaron RameyTv Chair
Al CarlDirector
Brad HoltzDirector
Dawn ShewmakerDirector
John MorrisDirector
Mark FoersterDirector
Michael BrouderDirector
Ron BartholomewDirector
Terry HeifetzDirector
Tim SandersDirector
Tom AntisdelDirector
Ron MillerDistrict 1 D
Kathy UeblerDistrict 2 D
Lee TobinDistrict 3 D
Gary YoderDistrict 4 D
Charlie GrishamDistrict 5 D
J ChapmanDistrict 6 D
Darlene ParkDistrict 7 D
Eric StremmingDistrict 8 D
Becky WhiteDistrict 9 D
Mike HulveyDrector
David ArlandExecutive Di
Leo ThrowerRadio Vice C
Amy DillonSecretary
Ed LanderTreasurer
Dominic MancusoTv Vice Chai
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,432,418
Investment Income
$80,018
Other Revenue
$6,279
Change in Net Assets
$297,789
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,183,676
Grants and Similar Amounts Paid$37,250
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$154,513$154,514-$309,027
Conferences and Meetings$252,874--$252,874
All Other Expenses$124,982--$124,982
Fees for Services Legal$29,228$29,228-$58,456
Grants to Domestic Orgs$37,250--$37,250
Fees for Services Lobbying$36,000--$36,000
Other Expenses$34,430--$34,430
Fees for Service Investment Mgmnt Fees$30,947--$30,947
Fees for Services Accounting$9,073$9,074-$18,147
Information Technology$6,692$6,692-$13,384
Fees for Services Other$8,195--$8,195
Insurance-$5,284-$5,284
Office Expenses$2,490$2,490-$4,980
Travel$3,881--$3,881
Occupancy$1,068$1,068-$2,136
Total Functional Expenses$1,012,576$208,350$0$1,220,926
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Scholarships to FoundationCarmel, IN501c3Scholarships$37,250
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Expenses$12,980
Scholarship / Foundation$154
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is provided to the executive director, who circulates copies to the board for review and approval before filng the return.

Form 990, Page 6, Part VI, Line 19

Upon request, paper copies are made avaiable at the office of the indiana broadcasters association.

Filing and Contact Details

Filer

Filer Name
Indiana Broadcasters Assoc Inc
EIN
35-1264143
Phone
3175653011
Address
P O BOX 902, CARMEL, IN 46082-0902

Signing Officer

Name
David Arland
Title
Executive Director
Phone
3175653011
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Arland
Formed
1948
Legal Domicile
In
Voting Board Members
25
Independent Board Members
25
Employees
0
Volunteers
25

Preparer

Firm
Aspire Cpas Pc
Address
8425 WOODFIELD CROSSING 110, INDIANAPOLIS, IN 46240-7316
Preparer
Beverly K Nead CPA
Phone
3174694500
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The organization's mission is to foster and promote the development of the art of radio broadcasting and to encourage customs and practices which will be in the best interest of the public and the radio broadcasting industry. The indiana broadcasters association has long maintained a noncommercial sustaining announcement program (the ncsa program)through which member and nonmember radio and television stations in the state voluntarily donate airtime which the association, under the program, makes available to governmental and not-for-profit entities and organizations to achieve state-wide coverage of their activities, events, and programs which benefit the public at large. To participate in the ncsa program, these entities and organizations pay the association customarily a fraction of what it would cost these entities and organizations to purchase the airtime from individual stations throughout the state at normal commercial rates. The monies received by the association are used by the association solely for its tax-exempt purposes, such as conducting seminars for stations so that they can better serve the public interest. Importantly, the ncsa program serves to strengthen the relationships between the broadcast industry and governmental and not-for-profit entities and organizations.

Form 990, Page 1, Part I, Line 6

Volunteers help with ideas for the spectrum awards, scholarship committee, the selection process of students, and the annual hall of fame selection of outstanding broadcasters.

Form 990, Part IX, Line 24E

Digital pep advertising 34,026 0 0 community service awards 31,334 0 0 pep production expense 17,181 0 0 education (journalism/eng 13,012 0 0 abip inspection expense 7,679 0 0 indiana debate commission 7,500 0 0 nielsen pep tracking 7,416 0 0 broadcasters foundation o 5,000 0 0 nabpac 1,000 0 0 eas expense 734 0 0 bad debts 100 0 0 total 124,982 0 0

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IRS990/Form990PartVIISectionAGrp/TitleTxt2RADIO VICE C
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt5TV VICE CHAI
IRS990/Form990PartVIISectionAGrp/TitleTxt6DISTRICT 1 D
IRS990/Form990PartVIISectionAGrp/TitleTxt7DISTRICT 2 D
IRS990/Form990PartVIISectionAGrp/TitleTxt8DISTRICT 3 D
IRS990/Form990PartVIISectionAGrp/TitleTxt9DISTRICT 4 D
IRS990/Form990PartVIISectionAGrp/TitleTxt10DISTRICT 5 D
IRS990/Form990PartVIISectionAGrp/TitleTxt11DISTRICT 6 D
IRS990/Form990PartVIISectionAGrp/TitleTxt12DISTRICT 7 D
IRS990/Form990PartVIISectionAGrp/TitleTxt13DISTRICT 8 D
IRS990/Form990PartVIISectionAGrp/TitleTxt14DISTRICT 9 D
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IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt23DIRECTOR
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IRS990/MissionDesc0THE ORGANIZATION'S MISSION IS TO FOSTER AND PROMOTE THE DEVELOPMENT OF THE ART OF RADIO BROADCASTING AND TO ENCOURAGE CUSTOMS AND PRACTICES WHICH WILL BE IN THE BEST INTEREST OF THE PUBLIC AND THE RADIO BROADCASTING INDUSTRY. THE INDIANA BROADCASTERS ASSOCIATION HAS LONG MAINTAINED A NONCOMMERCIAL SUSTAINING ANNOUNCEMENT PROGRAM (THE NCSA PROGRAM)THROUGH WHICH MEMBER AND NONMEMBER RADIO AND TELEVISION STATIONS IN THE STATE VOLUNTARILY DONATE AIRTIME WHICH THE ASSOCIATION, UNDER THE PROGRAM, MAKES AVAILABLE TO GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES AND ORGANIZATIONS TO ACHIEVE STATE-WIDE COVERAGE OF THEIR ACTIVITIES, EVENTS, AND PROGRAMS WHICH BENEFIT THE PUBLIC AT LARGE. TO PARTICIPATE IN THE NCSA PROGRAM, THESE ENTITIES AND ORGANIZATIONS PAY THE ASSOCIATION CUSTOMARILY A FRACTION OF WHAT IT WOULD COST THESE ENTITIES AND ORGANIZATIONS TO PURCHASE THE AIRTIME FROM INDIVIDUAL STATIONS THROUGHOUT THE STATE AT NORMAL COMMERCIAL RATES. THE MONIES RECEIVED BY THE ASSOCIATION ARE USED BY TH
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