Civic Intelligence

Iowa Independent Bankers

EIN 42-0999525 • 501(c)6 • Des Moines, IA

Profile

To promote public endorsement of independent banking and to support and secure an enviroment that is favorable to independent ownership and local control of iowa banks through: effectively promoting and protecting the interest of member banks; providing high quality service and projects to enhance member profits; effective lobbying for favorable legislative and regulatory enviroments; educating the public about the importance of independent banking to the social and economic well-being of the state and its residents.

Refreshing map…

521 East Locust Street 202Des Moines, IA 50309

www.cbiaonline.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.65x

Higher debt load relative to assets than 91% of similar nonprofits.

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

Liabilities / Revenue

94th percentile

0.94x

Higher debt load relative to revenue than 94% of similar nonprofits.

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

Net Margin

17th percentile

-7.5%

Higher net margin than 17% of similar nonprofits.

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

Top Officer Pay

58th percentile

$161,332

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 23.0% of source-year revenue.

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

Asset Growth

10th percentile

-15%

Faster asset growth than 10% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-3.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,022,444

Down $181,503 (-15%) from 2023

Liabilities

Down

$659,984

Down $128,563 (-16%) from 2023

Net Assets

Down

$362,460

Down $52,940 (-13%) from 2023

Revenue

Down

$701,800

Down $27,819 (-3.8%) from 2023

Expenses

Up

$754,741

Up $12,479 (+1.7%) from 2023

Net Income

Down

-$52,941

Down $40,298 (-319%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $866,456Liabilities 2010: $451,323Net Assets 2010: $415,1332010Assets 2011: $887,467Liabilities 2011: $477,007Net Assets 2011: $410,4602011Assets 2012: $967,072Liabilities 2012: $542,921Net Assets 2012: $424,1512012Assets 2013: $973,432Liabilities 2013: $536,636Net Assets 2013: $436,7962013Assets 2014: $1,007,314Liabilities 2014: $547,948Net Assets 2014: $459,3662014Assets 2015: $1,274,198Liabilities 2015: $739,180Net Assets 2015: $535,0182015Assets 2016: $1,041,242Liabilities 2016: $513,706Net Assets 2016: $527,5362016Assets 2017: $977,744Liabilities 2017: $400,748Net Assets 2017: $576,9962017Assets 2018: $991,703Liabilities 2018: $452,072Net Assets 2018: $539,6312018Assets 2019: $920,899Liabilities 2019: $484,778Net Assets 2019: $436,1212019Assets 2020: $945,851Liabilities 2020: $510,239Net Assets 2020: $435,6122020Assets 2021: $1,000,484Liabilities 2021: $540,309Net Assets 2021: $460,1752021Assets 2022: $1,147,744Liabilities 2022: $719,701Net Assets 2022: $428,0432022Assets 2023: $1,203,947Liabilities 2023: $788,547Net Assets 2023: $415,4002023Assets 2024: $1,022,444Liabilities 2024: $659,984Net Assets 2024: $362,4602024

Highlighted filing

2024

Assets$1,022,444
Liabilities$659,984
Net Assets$362,460

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $743,7632010Expenses 2011: $839,1912011Expenses 2012: $896,3342012Revenue 2013: $925,072Expenses 2013: $911,381Net Income 2013: $13,6912013Revenue 2014: $945,536Expenses 2014: $922,966Net Income 2014: $22,5702014Revenue 2015: $750,671Expenses 2015: $745,411Net Income 2015: $5,2602015Revenue 2016: $717,263Expenses 2016: $726,139Net Income 2016: -$8,8762016Revenue 2017: $755,116Expenses 2017: $705,656Net Income 2017: $49,4602017Revenue 2018: $753,761Expenses 2018: $791,126Net Income 2018: -$37,3652018Revenue 2019: $707,647Expenses 2019: $811,157Net Income 2019: -$103,5102019Revenue 2020: $589,096Expenses 2020: $589,605Net Income 2020: -$5092020Revenue 2021: $761,605Expenses 2021: $737,042Net Income 2021: $24,5632021Revenue 2022: $741,695Expenses 2022: $773,827Net Income 2022: -$32,1322022Revenue 2023: $729,619Expenses 2023: $742,262Net Income 2023: -$12,6432023Revenue 2024: $701,800Expenses 2024: $754,741Net Income 2024: -$52,9412024

Highlighted filing

2024

Revenue$701,800
Expenses$754,741
Net Income-$52,941

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.66$0.36$0.70$0.75$0.05
2023Summary only. Only limited summary data is available for this year.$1.20$0.79$0.42$0.73$0.74$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.15$0.72$0.43$0.74$0.77$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.54$0.46$0.76$0.74$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.51$0.44$0.59$0.59$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.48$0.44$0.71$0.81$0.10
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.99$0.45$0.54$0.75$0.79$0.04
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.98$0.40$0.58$0.76$0.71$0.05
2016Summary only. Only limited summary data is available for this year.$1.04$0.51$0.53$0.72$0.73$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.74$0.54$0.75$0.75$0.01
2014Summary only. Only limited summary data is available for this year.$1.01$0.55$0.46$0.95$0.92$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.54$0.44$0.93$0.91$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.97$0.54$0.42$0.90
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.48$0.41$0.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.45$0.42$0.74
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.1
Gross Receipts
$701,800
Mission and Program Overview

Mission

To promote public endorsement of independent banking and to support and secure an enviroment that is favorable to independent ownership and local control of iowa banks through: effectively promoting and protecting the interest of member banks; providing high quality service and projects to enhance member profits; effective lobbying for favorable legislative and regulatory enviroments; educating the public about the importance of independent banking to the social and economic well-being of the state and its residents.

Provide franchise enhancement to members through advocacy, networking, education & group purchasing

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$726,423$645,358▼ $81,065
Accounts Receivable$186,324$131,795▼ $54,529
Cash and Non-Interest-Bearing Accounts$51,824$96,817▲ $44,993
Prepaid Expenses and Deferred Charges$16,466$21,379▲ $4,913
Land, Buildings, and Equipment, Net$4,691$11,479▲ $6,788
Total Assets$1,203,947$1,022,444▼ $181,503
Other Assets Total$218,219$115,616▼ $102,603
Liabilities
Deferred Revenue$430,798$386,120▼ $44,678
Other Liabilities$336,815$272,599▼ $64,216
Accounts Payable and Accrued Expenses$20,934$1,265▼ $19,669
Total Liabilities$788,547$659,984▼ $128,563
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$415,400$362,460▼ $52,940
Total Net Assets Fund Balance$415,400$362,460▼ $52,940
Total Liabilities and Net Assets / Fund Balance$1,203,947$1,022,444▼ $181,503

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$11,479$74,193$85,672
Other Assets Org$115,616--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
David C CarisFormer CEO/CFO/board SecretaryPT$58,854$102,478$161,332
Michael GathmanCEO/CFO/board SecretaryPT$141,830$14,224$156,054

Board Members and Trustees

NameTitle
Tim WolfPast President
Chad HudsonPresident
Luke BradyPresident-elect
ANNE O'NEILDirector
Alan WeissDirector
Brad SporrerDirector
Dan StockerDirector
Dana UhlenhoppDirector
Doug TruexDirector
Grant DeanDirector
Heidi BrownDirector
Jeff GoetzDirector
John Ruan IvDirector
Josh GranDirector
Mandy FielderDirector
Nicole OlsonDirector
Ryan MilliganDirector
Steve SpottsDirector
Todd MatherDirector
Kris AusbornEx Officio
Jeremy BunkersTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$678,943
Investment Income
$22,857
Other Revenue
$0
Change in Net Assets
$-52,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$425,875
Salaries, Compensation, and Employee Benefits$328,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$294,612
Conferences and Meetings---$160,365
Insurance---$51,307
Fees for Services Accounting---$34,118
Travel---$30,659
Fees for Services Lobbying---$24,000
Occupancy---$23,457
Payroll Taxes---$23,061
Fees for Services Legal---$21,000
Information Technology---$17,775
Advertising---$14,727
Other Employee Benefits---$11,193
Other Expenses---$3,673
All Other Expenses---$3,663
Depreciation Depletion---$1,662
Office Expenses---$200
Total Functional Expenses$0$0$0$754,741
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$38,785
Current Year Nondeductible Lobbying and Political Cost$24,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Parent - Revolving Account$152,782
Operating Lease Liability$119,817
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

All independent banks within the boundaries of the state of iowa are eligible to be members of iowa independent bankers upon approval by the board of directors and payment of such dues as may from time to time be prescribed. Bankers' banks (including the federal home loan bank of des moines) and out-of-state banks with facilities or correspondent relationships in iowa are eligible to be associate members of iowa independent bankers upon approval by the board of directors and payment of such dues as may from time to time be prescribed.

Form 990, Part VI, Section A, Line 7A

A delegate is defined to be an officer, director, trustee, manager or partner of a banking institution holding membership in the corporation. For the election of officers or the transaction of any business of the corporation wherein a vote is taken, each member bank shall be entitled to one vote which shall be cast by its properly accredited delegate. Delegates shall vote in person only. No delegate shall represent more than one member and no member shall be represented by more than one delegate.

Form 990, Part VI, Section B, Line 11B

The form 990 is presented by the ceo to the board at a scheduled meeting of the board prior to the filing with the internal revenue service.

Form 990, Part VI, Section B, Line 12C

Each year, at the november board meeting, the conflict of interest, whistleblower, document retention, and other relevant policies are reviewed and directors are asked to disclose any conflicts of interest in accordance with the policy.

Form 990, Part VI, Section B, Line 15

Each january the executive committee meets to discuss and review the ceo's performance, adherance to employment contract provisions, and other relevant issues. The executive committee then considers an appropriate adjustment to the ceo's salary based on the performance of the organization and the knowledge of banking industry membership organizations ceo salary levels. That recommendation is then taken to the full board for approval.

Form 990, Part VI, Section C, Line 19

All governing documents and form 990's are made available on request at the iowa independent bankers offices.

Filing and Contact Details

Filer

Filer Name
Iowa Independent Bankers
EIN
42-0999525
Phone
5154531495
Address
521 EAST LOCUST STREET 202, DES MOINES, IA 50309
Doing Business As
Community Bankers of Iowa

Signing Officer

Name
Michael Gathman
Title
CEO
Phone
5154531495
Signed
2025-05-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Gathman
Formed
1972
Legal Domicile
Ia
Voting Board Members
23
Independent Board Members
22
Employees
5
Volunteers
0

Preparer

Firm
Denman CPA Llp
Address
1601 22ND STREET SUITE 400, WEST DES MOINES, IA 50266-1453
Preparer
Steve Bruner
Phone
5152258400
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The process of overseeing the audit and selecting an independent accountant has not changed from the prior year.

Financial Statement Notes

PART X, LINE 2:

The association is exempt from federal income taxes under section 501(c)(6) of the internal revenue code. Cbsi is subject to corporation income tax and management has determined that no liability exists at december 31, 2023 or 2022. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the combined entities and recognize a tax liability (or asset) for an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has evaluated their material tax positions and determined there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosures in the financial statements. The association and cbsi are subject to routine audits by tax authorities; however, there are currently no audits for any tax periods in progress. Management believes the entities are no longer subject to income tax examinations for years prior to 2020.

Raw XML AppendixShowing 400 of 561 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt020934
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01265
IRS990/AccountsReceivableGrp/BOYAmt0186324
IRS990/AccountsReceivableGrp/EOYAmt0131795
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PROVIDE FRANCHISE ENHANCEMENT TO MEMBERS THROUGH ADVOCACY, NETWORKING, EDUCATION & GROUP PURCHASING
IRS990/AdvertisingGrp/TotalAmt014727
IRS990/AllOtherExpensesGrp/TotalAmt03663
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MICHAEL GATHMAN
IRS990/BooksInCareOfDetail/PhoneNum05154531495
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0521 E LOCUST STREET STE 202
IRS990/BooksInCareOfDetail/USAddress/CityNm0DES MOINES
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050312
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt051824
IRS990/CashNonInterestBearingGrp/EOYAmt096817
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt0160365
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt022857
IRS990/CYOtherExpensesAmt0425875
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0678943
IRS990/CYRevenuesLessExpensesAmt0-52941
IRS990/CYSalariesCompEmpBnftPaidAmt0328866
IRS990/CYTotalExpensesAmt0754741
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0701800
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0430798
IRS990/DeferredRevenueGrp/EOYAmt0386120
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01662
IRS990/Desc0PROVIDED EDUCATIONAL CLASSES AND NETWORKING SESSIONS TO NEARLY 3,000 BANKERS IN 2024.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0COMMUNITY BANKERS OF IOWA
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt034118
IRS990/FeesForServicesLegalGrp/TotalAmt021000
IRS990/FeesForServicesLobbyingGrp/TotalAmt024000
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt110.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt18.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt230.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt330.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt58.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt115.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt125.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt135.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt155.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt165.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt175.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt185.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt195.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt205.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt215.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt225.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd21X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd22X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt214224
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt36994
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
IRS990/Form990PartVIISectionAGrp/PersonNm0CHAD HUDSON
IRS990/Form990PartVIISectionAGrp/PersonNm1LUKE BRADY
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL GATHMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID C CARIS
IRS990/Form990PartVIISectionAGrp/PersonNm4JEREMY BUNKERS
IRS990/Form990PartVIISectionAGrp/PersonNm5TIM WOLF
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN RUAN IV
IRS990/Form990PartVIISectionAGrp/PersonNm7DOUG TRUEX
IRS990/Form990PartVIISectionAGrp/PersonNm8ANNE O'NEIL
IRS990/Form990PartVIISectionAGrp/PersonNm9JOSH GRAN
IRS990/Form990PartVIISectionAGrp/PersonNm10RYAN MILLIGAN
IRS990/Form990PartVIISectionAGrp/PersonNm11STEVE SPOTTS
IRS990/Form990PartVIISectionAGrp/PersonNm12HEIDI BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm13GRANT DEAN
IRS990/Form990PartVIISectionAGrp/PersonNm14MANDY FIELDER
IRS990/Form990PartVIISectionAGrp/PersonNm15DANA UHLENHOPP
IRS990/Form990PartVIISectionAGrp/PersonNm16ALAN WEISS
IRS990/Form990PartVIISectionAGrp/PersonNm17DAN STOCKER
IRS990/Form990PartVIISectionAGrp/PersonNm18BRAD SPORRER
IRS990/Form990PartVIISectionAGrp/PersonNm19NICOLE OLSON
IRS990/Form990PartVIISectionAGrp/PersonNm20TODD MATHER
IRS990/Form990PartVIISectionAGrp/PersonNm21JEFF GOETZ
IRS990/Form990PartVIISectionAGrp/PersonNm22KRIS AUSBORN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2141830
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt3154338
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT-ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt2CEO/CFO/BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3FORMER CEO/CFO/BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22EX OFFICIO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01972
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt023
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0701800
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt022
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/TotalAmt017775
IRS990/InsuranceGrp/TotalAmt051307
IRS990/InvestmentIncomeGrp/ExclusionAmt022857
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022857
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt074193
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04691
IRS990/LandBldgEquipBasisNetGrp/EOYAmt011479
IRS990/LandBldgEquipCostOrOtherBssAmt085672
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE PUBLIC ENDORSEMENT OF INDEPENDENT BANKING AND TO SUPPORT AND SECURE AN ENVIROMENT THAT IS FAVORABLE TO INDEPENDENT OWNERSHIP AND LOCAL CONTROL OF IOWA BANKS THROUGH: EFFECTIVELY PROMOTING AND PROTECTING THE INTEREST OF MEMBER BANKS; PROVIDING HIGH QUALITY SERVICE AND PROJECTS TO ENHANCE MEMBER PROFITS; EFFECTIVE LOBBYING FOR FAVORABLE LEGISLATIVE AND REGULATORY ENVIROMENTS; EDUCATING THE PUBLIC ABOUT THE IMPORTANCE OF INDEPENDENT BANKING TO THE SOCIAL AND ECONOMIC WELL-BEING OF THE STATE AND ITS RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0415400
IRS990/NetAssetsOrFundBalancesEOYAmt0362460
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0415400
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0362460
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt023457
IRS990/OfficeExpensesGrp/TotalAmt0200
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0218219
IRS990/OtherAssetsTotalGrp/EOYAmt0115616
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011193
IRS990/OtherExpensesGrp/Desc0ADMINISTRATIVE
IRS990/OtherExpensesGrp/Desc1DIRECTOR AND EMPLOYEE E
IRS990/OtherExpensesGrp/Desc2TAXES/LIC/FEES
IRS990/OtherExpensesGrp/Desc3ICBA RECEPTION
IRS990/OtherExpensesGrp/TotalAmt018691
IRS990/OtherExpensesGrp/TotalAmt114825
IRS990/OtherExpensesGrp/TotalAmt25753
IRS990/OtherExpensesGrp/TotalAmt33673
IRS990/OtherLiabilitiesGrp/BOYAmt0336815
IRS990/OtherLiabilitiesGrp/EOYAmt0272599
IRS990/OtherSalariesAndWagesGrp/TotalAmt0294612
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt023061
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016466
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt021379
IRS990/PrincipalOfficerNm0MICHAEL GATHMAN
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0561499
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1EVENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc2LEADERS OF TOMORROW
IRS990/ProgramServiceRevenueGrp/Desc3SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc4AG CONFERENCE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0228855
IRS990/ProgramServiceRevenueGrp/ExclusionAmt122793
IRS990/ProgramServiceRevenueGrp/ExclusionAmt212825
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0363395
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0363395
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1228855
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt228075
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt322793
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt412825
IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED ADVOCACY FOR INDEPENDENT COMMUNITY BANKERS AT THE STATE LEGISLATURE.
IRS990/ProgSrvcAccomActy3Grp/Desc0THROUGH FOR-PROFIT SUBSIDIARY, INDEPENDENT BANKERS SERVICE CORPORATION, MADE BUSINESS SERVICES AVAILABLE THROUGH VARIOUS PARTNERS TO OUR MEMBERSHIP.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt021625
IRS990/PYOtherExpensesAmt0393536
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0707994
IRS990/PYRevenuesLessExpensesAmt0-12643
IRS990/PYSalariesCompEmpBnftPaidAmt0348726
IRS990/PYTotalExpensesAmt0742262
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0729619
IRS990/ReconcilationRevenueExpnssAmt0-52941
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0726423
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0645358
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt039973
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt0363395
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt014785
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt024000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt038785
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0LOBBYING FOR CANDIDATES AND LEGISLATION THAT IS BENEFICIAL TO THE NEEDS OF OUR MEMBERSHIP. RETAINER TO LOBBYIST AND LEGAL COUNSEL TO DRAFT AND SUPPORT ISSUES AND LEGISLATION SUPPORTED BY OUR LEGISLATIVE RESOLUTIONS PASSED ANNUALLY AT OUR ANNUAL MEETING.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1
IRS990ScheduleC/TaxableAmt0-1188
IRS990ScheduleD/EquipmentGrp/BookValueAmt011479
IRS990ScheduleD/EquipmentGrp/DepreciationAmt074193
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt085672
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0115616
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING RIGHT-OF-USE ASSETS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0152782
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1119817
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO PARENT - REVOLVING ACCOUNT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1OPERATING LEASE LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. CBSI IS SUBJECT TO CORPORATION INCOME TAX AND MANAGEMENT HAS DETERMINED THAT NO LIABILITY EXISTS AT DECEMBER 31, 2023 OR 2022. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COMBINED ENTITIES AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURES IN THE FINANCIAL STATEMENTS. THE ASSOCIATION AND CBSI ARE SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ENTITIES ARE NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt011479
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0115616
IRS990ScheduleD/TotalLiabilityAmt0272599
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0141830
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt158854
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.