Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
990 • Fiscal year 2015 • EIN 42-1144372
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
29th percentile
Higher debt load relative to assets than 29% of similar nonprofits.
Liabilities / Revenue
38th percentile
Higher debt load relative to revenue than 38% of similar nonprofits.
Net Margin
4th percentile
Higher net margin than 4% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 34.9% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Assets
Down$845,640
Down $148,438 (-15%) from 2014
Net Assets
Down$838,482
Down $90,752 (-9.8%) from 2014
Liabilities
Down$7,158
Down $57,686 (-89%) from 2014
Revenue
Down$279,444
Down $35,800 (-11%) from 2014
Expenses
Up$361,296
Up $77,262 (+27%) from 2014
Net Income
Down-$81,852
Down $113,062 (-362%) from 2014
To advance the interest of the free, local, over-the-air, full service radio and television broadcast industry in iowa through association sponsored activities that enhance the level of respect for the broadcast industry held by the general public, nonprofit organizations, government agencies and policymakers, and business.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $929,234 | $838,482 | ▼ $90,752 |
| Investments in Publicly Traded Securities | $795,709 | $796,536 | ▲ $827 |
| Cash and Non-Interest-Bearing Accounts | $181,916 | $39,460 | ▼ $142,456 |
| Accounts Receivable | $15,662 | $9,127 | ▼ $6,535 |
| Land, Buildings, and Equipment, Net | $791 | $517 | ▼ $274 |
| Total Assets | $994,078 | $845,640 | ▼ $148,438 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $64,844 | $7,158 | ▼ $57,686 |
| Total Liabilities | $64,844 | $7,158 | ▼ $57,686 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $929,234 | $838,482 | ▼ $90,752 |
| Total Liabilities and Net Assets / Fund Balance | $994,078 | $845,640 | ▼ $148,438 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $517 | $8,831 | $9,348 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sue Toma | Executive Di | FT | $91,015 | $6,597 | $97,612 |
| Name | Title |
|---|---|
| Jim Coloff | President |
| Bill Wells | Director |
| Brian Sather | Director |
| Dennis Bullock | Director |
| Dave Putnam | Exofficio |
| Dave Vickers | Exofficio |
| Greg List | Treasurer |
| Kevin Schrader | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $262,592 |
| Salaries, Compensation, and Employee Benefits | $97,204 |
| Grants and Similar Amounts Paid | $1,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $79,824 |
| Conferences and Meetings | - | - | - | $40,163 |
| Fees for Services Lobbying | - | - | - | $27,000 |
| Fees for Services Legal | - | - | - | $21,652 |
| Travel | - | - | - | $14,029 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $12,049 |
| Other Employee Benefits | - | - | - | $10,371 |
| Payroll Taxes | - | - | - | $7,009 |
| Information Technology | - | - | - | $6,912 |
| Office Expenses | - | - | - | $6,462 |
| All Other Expenses | - | - | - | $5,335 |
| Other Expenses | - | - | - | $4,650 |
| Fees for Services Accounting | - | - | - | $3,750 |
| Fees for Services Other | - | - | - | $3,477 |
| Grants to Domestic Orgs | - | - | - | $1,500 |
| Insurance | - | - | - | $683 |
| Depreciation Depletion | - | - | - | $274 |
| Total Functional Expenses | $0 | $0 | $0 | $361,296 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $21,600 |
| Total Nondeductible Lobbying and Political Cost | $21,600 |
“The executive director reviews the form 990 prior to its filing. The board does not review the 990 prior to its filing.”
“The organization reviews, monitors and enforces compliance with the conflict of interest policy by requiring members to disclose any conflicts they have on a regular basis.”
“The documents are available upon request.”
“To advance the interest of the free, local, over-the-air, full service radio and television broadcast industry in iowa through association sponsored activities that enhance the level of respect for the broadcast industry held by the general public, nonprofit organizations, government agencies and policymakers, and business.”
“The iba/fcc abip operates pursuant to an agreement between the iba and the regional fcc enforcement bureau. During the 2014 iba fcc alternative inspection program, between july 2014 and december 2014, a total of 226 iowa radio and television stations were served.”
“Member stations can have their questions answered by one of our three communications attorneys at no cost, as long as the questions can be answered without independent research or investigation. The iowa and washington legal hotlines are paid for by the iowa broadcasters association. The lawyer-client relationship is between the broadcaster and the law firms, and iba has no liability for actions taken by attorneys providing the service. Legal advice will not be provided in disputes between iba member stations or in matters which would create a professional conflict of interest.”
“The convention agenda and registration materials are sent to all iowa radio and television stations and provide specific dates, times and registration fees.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 64844 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7158 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 15662 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 9127 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO ADVANCE THE INTEREST OF THE FREE, LOCAL, OVER-THE-AIR, FULL SERVICE RADIO AND TELEVISION BROADCAST INDUSTRY IN IOWA THROUGH ASSOCIATION SPONSORED ACTIVITIES THAT ENHANCE THE LEVEL OF RESPECT FOR THE BROADCAST INDUSTRY HELD BY THE GENERAL PUBLIC, NONPROFIT ORGANIZATIONS, GOVERNMENT AGENCIES AND POLICYMAKERS, AND BUSINESS. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5335 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | SUE TOMA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5152247237 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 71186 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | DES MOINES |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50325 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 181916 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 39460 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 79824 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 40163 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 50043 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 1500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 21936 |
| IRS990/CYOtherExpensesAmt | 0 | 262592 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 207465 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -81852 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 97204 |
| IRS990/CYTotalExpensesAmt | 0 | 361296 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 279444 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 274 |
| IRS990/Desc | 0 | IBA FCC ALTERNATIVE BROADCAST INSPECTION PROGRAM: IN COOPERATION WITH THE FCC, IBA HAS ESTABLISHED THE ALTERNATIVE BROADCAST INSPECTION PROGRAM (ABIP) IN PARTNERSHIP WITH THE FEDERAL COMMUNICATIONS COMMISSION (FCC) TO HELP STATIONS ENSURE THEY ARE IN COMPLIANCE WITH FCC TECHNICAL RULES AND REGULATIONS. UNDER THIS PROGRAM IOWA RADIO AND TV STATIONS RECEIVE AN INSPECTION FROM THE IBA'S FCC APPROVED INSPECTION ENGINEER COMPARABLE TO AN OFFICIAL FCC ENFORCEMENT BUREAU FIELD OFFICE INSPECTION. IF THE STATION IS CERTIFIED IN COMPLIANCE WITH FCC REGULATIONS, IT IS EXEMPT FROM RANDOM/ROUTINE FCC INSPECTION FOR THREE YEARS. CONTINUED ON SCHEDULE O THE IBA/FCC ABIP OPERATES PURSUANT TO AN AGREEMENT BETWEEN THE IBA AND THE REGIONAL FCC ENFORCEMENT BUREAU. DURING THE 2014 IBA FCC ALTERNATIVE INSPECTION PROGRAM, BETWEEN JULY 2014 AND DECEMBER 2014, A TOTAL OF 226 IOWA RADIO AND TELEVISION STATIONS WERE SERVED. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 91672 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 3750 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 21652 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 27000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 3477 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 12049 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 6597 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | KEVIN SCHRADER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JIM COLOFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVE PUTNAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DAVE VICKERS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | SUE TOMA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | BRIAN SATHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GREG LIST |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DENNIS BULLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | BILL WELLS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 91015 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | EXOFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXOFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1980 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 1500 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 279444 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 6912 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 683 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21936 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 21936 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 795709 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 796536 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8831 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 791 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 517 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9348 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 50043 |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO ADVANCE THE INTEREST OF THE FREE, LOCAL, OVER-THE-AIR, FULL SERVICE RADIO AND TELEVISION BROADCAST INDUSTRY IN IOWA THROUGH ASSOCIATION SPONSORED ACTIVITIES THAT ENHANCE THE LEVEL OF RESPECT FOR THE BROADCAST INDUSTRY HELD BY THE GENERAL PUBLIC, NONPROFIT ORGANIZATIONS, GOVERNMENT AGENCIES AND POLICYMAKERS, AND BUSINESS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 929234 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 838482 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -8900 |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6462 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 10371 |
| IRS990/OtherExpensesGrp/Desc | 0 | ALTERNATIVE INSPECTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | NCSA COMMISSION |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBER TRAINING/EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 3 | FOI COUNCIL MEMBER./SUPP. |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 91672 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 18084 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 6400 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4650 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7009 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | SUE TOMA |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 519130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 519130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 519130 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 519130 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | NCSA |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ALTERNATIVE INSPECTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CONVENTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISC INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 123450 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 63690 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 12795 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 7530 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 123450 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 63690 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 12795 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 7530 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | IBA LEGAL HOTLINES: THE IBA PROVIDES ITS MEMBERS WITH A FREE IOWA AND WASHINGTON LEGAL HOTLINE IF STATIONS HAVE GENERAL BUSINESS RELATED QUESTIONS OR BROADCAST SPECIFIC LEGAL AND/OR REGULATORY QUESTIONS. MEMBER RADIO AND TELEVISION STATIONS HAVE RELIABLE, ACCESSIBLE AND PROMPT LEGAL COUNSEL AT THEIR FINGERTIPS. IBA RETAINS THE SERVICES OF DAVIS BROWN LAW FIRM IN DES MOINES AND THE WILKINSON BARKER KNAUER LAW FIRM IN WASHINGTON, DC. ALL MEMBER RADIO/TV STATIONS ARE ABLE TO USE THESE TWO LEGAL SERVICES FREE OF CHARGE. CONTINUED ON SCHEDULE O MEMBER STATIONS CAN HAVE THEIR QUESTIONS ANSWERED BY ONE OF OUR THREE COMMUNICATIONS ATTORNEYS AT NO COST, AS LONG AS THE QUESTIONS CAN BE ANSWERED WITHOUT INDEPENDENT RESEARCH OR INVESTIGATION. THE IOWA AND WASHINGTON LEGAL HOTLINES ARE PAID FOR BY THE IOWA BROADCASTERS ASSOCIATION. THE LAWYER-CLIENT RELATIONSHIP IS BETWEEN THE BROADCASTER AND THE LAW FIRMS, AND IBA HAS NO LIABILITY FOR ACTIONS TAKEN BY ATTORNEYS PROVIDING THE SERVICE. LEGAL ADVICE WILL NOT BE PROVIDED IN DISPUTES BETWEEN IBA MEMBER STATIONS OR IN MATTERS WHICH WOULD CREATE A PROFESSIONAL CONFLICT OF INTEREST. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 15100 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | IBA SUMMER CONVENTION AND SALES SEMINAR: HELD FOR ONE FULL DAY IN JUNE IN WEST DES MOINES, THE IBA SUMMER CONVENTION AND SALES SEMINAR OFFERS A WIDE VARIETY OF GENERAL EDUCATIONAL BROADCAST TRAINING SESSIONS, WORKSHOPS AND PROFESSIONAL TRAINING PROGRAMS FOR ALL ATTENDEES. NATIONALLY KNOWN SPEAKERS AND TRAINERS ARE BROUGHT IN EACH YEAR, ALONG WITH LEGAL AND REGULATORY EXPERTS. AS A PART OF THE SUMMER CONVENTION, THE IBA ANNUAL AWARDS LUNCHEON HONORS LOCAL BROADCASTERS THROUGH THE ANNUAL BROADCASTER OF THE YEAR AWARD, IBA HALL OF FAME INDUCTEES AND IBA ELECTRONIC MEDIA STUDENT SCHOLARSHIP RECIPIENTS. CONTINUED ON SCHEDULE O THE CONVENTION AGENDA AND REGISTRATION MATERIALS ARE SENT TO ALL IOWA RADIO AND TELEVISION STATIONS AND PROVIDE SPECIFIC DATES, TIMES AND REGISTRATION FEES. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 40163 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 12795 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 51550 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 41119 |
| IRS990/PYOtherExpensesAmt | 0 | 179335 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 222575 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 31210 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 103699 |
| IRS990/PYTotalExpensesAmt | 0 | 284034 |
| IRS990/PYTotalRevenueAmt | 0 | 315244 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -81852 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 63690 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 929234 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 838482 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 24021 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 50043 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 21600 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 21600 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/TaxableAmt | 0 | -2421 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 517 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8831 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 9348 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 517 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO ADVANCE THE INTEREST OF THE FREE, LOCAL, OVER-THE-AIR, FULL SERVICE RADIO AND TELEVISION BROADCAST INDUSTRY IN IOWA THROUGH ASSOCIATION SPONSORED ACTIVITIES THAT ENHANCE THE LEVEL OF RESPECT FOR THE BROADCAST INDUSTRY HELD BY THE GENERAL PUBLIC, NONPROFIT ORGANIZATIONS, GOVERNMENT AGENCIES AND POLICYMAKERS, AND BUSINESS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE IBA/FCC ABIP OPERATES PURSUANT TO AN AGREEMENT BETWEEN THE IBA AND THE REGIONAL FCC ENFORCEMENT BUREAU. DURING THE 2014 IBA FCC ALTERNATIVE INSPECTION PROGRAM, BETWEEN JULY 2014 AND DECEMBER 2014, A TOTAL OF 226 IOWA RADIO AND TELEVISION STATIONS WERE SERVED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBER STATIONS CAN HAVE THEIR QUESTIONS ANSWERED BY ONE OF OUR THREE COMMUNICATIONS ATTORNEYS AT NO COST, AS LONG AS THE QUESTIONS CAN BE ANSWERED WITHOUT INDEPENDENT RESEARCH OR INVESTIGATION. THE IOWA AND WASHINGTON LEGAL HOTLINES ARE PAID FOR BY THE IOWA BROADCASTERS ASSOCIATION. THE LAWYER-CLIENT RELATIONSHIP IS BETWEEN THE BROADCASTER AND THE LAW FIRMS, AND IBA HAS NO LIABILITY FOR ACTIONS TAKEN BY ATTORNEYS PROVIDING THE SERVICE. LEGAL ADVICE WILL NOT BE PROVIDED IN DISPUTES BETWEEN IBA MEMBER STATIONS OR IN MATTERS WHICH WOULD CREATE A PROFESSIONAL CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONVENTION AGENDA AND REGISTRATION MATERIALS ARE SENT TO ALL IOWA RADIO AND TELEVISION STATIONS AND PROVIDE SPECIFIC DATES, TIMES AND REGISTRATION FEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 PRIOR TO ITS FILING. THE BOARD DOES NOT REVIEW THE 990 PRIOR TO ITS FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION REVIEWS, MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY REQUIRING MEMBERS TO DISCLOSE ANY CONFLICTS THEY HAVE ON A REGULAR BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 2, PART III, LINE 4C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
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| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | IOWA BROAD |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | IOWA BROADCASTERS ASSOC FOUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 454574664 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501C3 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | SCHOLARSH. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | PO BOX 71186 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | DES MOINES |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 50325 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | true |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | true |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 994078 |
| IRS990/TotalAssetsEOYAmt | 0 | 845640 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 994078 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 845640 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 50043 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 361296 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 64844 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 7158 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 64844 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 7158 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 929234 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 838482 |
| IRS990/TotalOtherCompensationAmt | 0 | 6597 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 146935 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 207465 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 91015 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 229401 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 279444 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 994078 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 845640 |
| IRS990/TravelGrp/TotalAmt | 0 | 14029 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 71186 |
| IRS990/USAddress/CityNm | 0 | DES MOINES |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 50325 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.IOWABROADCASTERS.COM |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2016-04-25 22:37:26Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SUE TOMA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5152247237 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-11-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | IOWA BROADCASTERS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | IOWA |
| ReturnHeader/Filer/EIN | 0 | 421144372 |
| ReturnHeader/Filer/PhoneNum | 0 | 5152247237 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 71186 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DES MOINES |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50325 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 203626340 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAMILTON JUFFER & ASSOCIATES LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 666 GRAND AVE STE 2400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | DES MOINES |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 503092506 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 5152453737 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-11-16 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HOLLY LARSON |
| ReturnHeader/ReturnTs | 0 | 2015-11-16T11:39:18-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-06-30 |
| ReturnHeader/TaxYr | 0 | 2014 |
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Displayed year
2015 • Form 990Detailed filing. Detailed filing data is available for this year.