Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Iowa Broadcasters Association
990 • Fiscal year 2016 • EIN 42-1144372
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
39th percentile
Higher debt load relative to revenue than 39% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 86.4% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Down$692,239
Down $153,401 (-18%) from 2015
Net Assets
Down$689,095
Down $149,387 (-18%) from 2015
Liabilities
Down$3,144
Down $4,014 (-56%) from 2015
Revenue And Expenses
Revenue
Down$114,166
Down $165,278 (-59%) from 2015
Expenses
Down$240,620
Down $120,676 (-33%) from 2015
Net Income
Down-$126,454
Down $44,602 (-54%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2015 to Jun 30, 2016
- Signed
- Dec 15, 2016
- Return Version
- 2015v3.0
- Gross Receipts
- $114,166
Mission and Program Overview
Mission
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $838,482 | $689,095 | ▼ $149,387 |
| Investments in Publicly Traded Securities | $796,536 | $637,493 | ▼ $159,043 |
| Cash and Non-Interest-Bearing Accounts | $39,460 | $48,215 | ▲ $8,755 |
| Accounts Receivable | $9,127 | $6,161 | ▼ $2,966 |
| Land, Buildings, and Equipment, Net | $517 | $370 | ▼ $147 |
| Total Assets | $845,640 | $692,239 | ▼ $153,401 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $7,158 | $3,144 | ▼ $4,014 |
| Total Liabilities | $7,158 | $3,144 | ▼ $4,014 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $838,482 | $689,095 | ▼ $149,387 |
| Total Liabilities and Net Assets / Fund Balance | $845,640 | $692,239 | ▼ $153,401 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $370 | $8,978 | $9,348 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Sue Toma | Executive Di | FT | $91,895 | $6,800 | $98,695 |
Board Members and Trustees
| Name | Title |
|---|---|
| Kevin Schrader | President |
| Dennis Bullock | Director |
| Jeni Grouws | Director |
| John Curry | Director |
| Dave Vickers | Ex-officio |
| Jim Coloff | Ex-officio |
| Brian Sather | Treasurer |
| Greg List | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $74,173
- Program Service Revenue
- $15,619
- Investment Income
- $24,374
- Other Revenue
- $0
- Change in Net Assets
- $-126,454
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $129,192 |
| Salaries, Compensation, and Employee Benefits | $106,928 |
| Grants and Similar Amounts Paid | $4,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $92,974 |
| Fees for Services Lobbying | - | - | - | $27,000 |
| Fees for Services Legal | - | - | - | $21,399 |
| Conferences and Meetings | - | - | - | $19,836 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $10,344 |
| Information Technology | - | - | - | $7,416 |
| Payroll Taxes | - | - | - | $7,154 |
| Other Employee Benefits | - | - | - | $6,800 |
| Office Expenses | - | - | - | $5,987 |
| Grants to Domestic Orgs | - | - | - | $4,500 |
| Fees for Services Accounting | - | - | - | $3,505 |
| Fees for Services Other | - | - | - | $1,698 |
| All Other Expenses | - | - | - | $1,280 |
| Other Expenses | - | - | - | $750 |
| Insurance | - | - | - | $694 |
| Depreciation Depletion | - | - | - | $147 |
| Travel | - | - | - | $9 |
| Total Functional Expenses | $0 | $0 | $0 | $240,620 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| Current Year Nondeductible Lobbying and Political Cost | $23,659 |
| Total Nondeductible Lobbying and Political Cost | $23,659 |
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 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
- Yes
- 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 executive director reviews the form 990 prior to its filing. The board does not review the 990 prior to its filing.”
Form 990, Page 6, Part VI, Line 12C
“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.”
Form 990, Page 6, Part VI, Line 19
“The documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- Iowa Broadcasters Association
- EIN
- 42-1144372
- Phone
- 5152247237
- Address
- PO BOX 71186, DES MOINES, IA 50325
Signing Officer
- Name
- Sue Toma
- Title
- Executive Director
- Phone
- 5152247237
- Signed
- 2016-12-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sue Toma
- Formed
- 1980
- Legal Domicile
- Ia
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 1
- Volunteers
- 8
Preparer
- Firm
- Hamilton Juffer & Associates Llp
- Address
- 666 GRAND AVE STE 2400, DES MOINES, IA 50309-2506
- Preparer
- Holly Larson
- Phone
- 5152453737
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“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.”
Form 990, Page 2, Part III, Line 4A
“And easily. In addition, resumes are posted free of charge for applicants and job seekers looking for employment at iowa radio and television stations. Each listing is posted for approximately 90 days or until a job opening has been filled. All iba job bank postings are for equal opportunity employers. Approximately 160 served. Over 340 job openings and situations wanted listings posted during 2015. The iba web site has averaged over 2,000 visitors a month with an average of 6,000 page hits per month on the iba web site.”
Form 990, Page 2, Part III, Line 4B
“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. Approximately 160 served.”
Form 990, Page 2, Part III, Line 4C
“Television stations, providing specific dates, times and registration fees. Approximately 200 served.”
Raw XML Appendix382 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.
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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7158 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 3144 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 9127 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 6161 |
| 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 | 1280 |
| 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 | 39460 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 48215 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 92974 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
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| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 4500 |
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| IRS990/CYOtherExpensesAmt | 0 | 129192 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | -126454 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 106928 |
| IRS990/CYTotalExpensesAmt | 0 | 240620 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 114166 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
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| IRS990/Desc | 0 | IBA ONLINE JOB BANK: THE IBA JOB BANK IS A FREE ONLINE EXCHANGE OF EMPLOYMENT OPPORTUNITIES AVAILABLE AT MEMBER RADIO AND TELEVISION STATIONS THROUGHOUT THE STATE OF IOWA, AS WELL AS RESUME POSTINGS AND LISTINGS FOR JOB SEEKERS. THE IBA JOB BANK IS AVAILABLE THROUGH THE IBA WEB SITE AND IS THE PREMIER ELECTRONIC RECRUITMENT RESOURCE FOR IOWA BROADCASTING. EMPLOYERS AND RECRUITERS CAN ACCESS A QUALIFIED TALENT POOL WITH RELEVANT WORK EXPERIENCE TO FULFILL THEIR STAFFING NEEDS. THE IBA ONLINE JOB BANK OFFERS MEMBERS A WAY TO FILL JOB OPENINGS AND FULFILL THEIR EEO OUTREACH REQUIREMENTS BY TARGETING THEIR RECRUITING AND REACHING A QUALIFIED AND DIVERSE POOL OF CANDIDATES QUICKLY AND EASILY. IN ADDITION, RESUMES ARE POSTED FREE OF CHARGE FOR APPLICANTS AND JOB SEEKERS LOOKING FOR EMPLOYMENT AT IOWA RADIO AND TELEVISION STATIONS. EACH LISTING IS POSTED FOR APPROXIMATELY 90 DAYS OR UNTIL A JOB OPENING HAS BEEN FILLED. ALL IBA JOB BANK POSTINGS ARE FOR EQUAL OPPORTUNITY EMPLOYERS. APPROXIMATELY 160 SERVED. OVER 340 JOB OPENINGS AND SITUATIONS WANTED LISTINGS POSTED DURING 2015. THE IBA WEB SITE HAS AVERAGED OVER 2,000 VISITORS A MONTH WITH AN AVERAGE OF 6,000 PAGE HITS PER MONTH ON THE IBA WEB SITE. |
| 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 | 6019 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 21399 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 27000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1698 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 10344 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 10.00 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
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| 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 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
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| 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 | 0 |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GREG LIST |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DENNIS BULLOCK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN CURRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JENI GROUWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JIM COLOFF |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | EX-OFFICIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DI |
| 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 | 4500 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 114166 |
| 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 | 7416 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 694 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 24374 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 24374 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 796536 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 637493 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 8978 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 517 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 370 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 9348 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 51062 |
| 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. |
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| IRS990/MoreThan5000KToOrgInd | 0 | false |
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| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 689095 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -22933 |
| IRS990/NondeductibleContributionsInd | 0 | true |
| IRS990/NondeductibleContriDisclInd | 0 | true |
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| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6800 |
| IRS990/OtherExpensesGrp/Desc | 0 | NAB SLC |
| IRS990/OtherExpensesGrp/Desc | 1 | MEMBER TRAINING/EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 2 | BOARD & MEETING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | NCSA COMMISSION |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 21419 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 6450 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1258 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 750 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 7154 |
| 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/Desc | 0 | CONVENTIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | NCSA |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISC INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10140 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 479 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 10140 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 5000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 479 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | IBA LEGAL HOTLINES: THE IBA PROVIDES ITS MEMBERS WITH FREE IOWA AND WASHINGTON, DC LEGAL HOTLINES IF STATIONS HAVE GENERAL BUSINESS RELATED QUESTIONS AND/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 THE DAVIS BROWN LAW FIRM IN DES MOINES AND THE WILKINSON BARKER KNAUER, LLP LAW FIRM IN WASHINGTON, DC. ALL IBA MEMBER RADIO AND TV STATIONS ARE ABLE TO USE THESE TWO LEGAL SERVICES FREE OF CHARGE. MEMBER STATIONS CAN HAVE THEIR QUESTIONS ANSWERED BY ONE OF THE 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. APPROXIMATELY 160 SERVED. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 19800 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | IBA SUMMER CONVENTION AND SALES SEMINAR: HELD FOR ONE FULL DAY IN JUNE, THE IBA SUMMER CONVENTION AND SALES SEMINAR OFFERS GENERAL EDUCATIONAL BROADCAST TRAINING SESSIONS, WORKSHOPS AND PROFESSIONAL TRAINING PROGRAMS FOR IOWA RADIO AND TELEVISION ATTENDEES. NATIONALLY KNOWN INDUSTRY SPEAKERS AND TRAINERS ARE BROUGHT IN EACH YEAR, ALONG WITH LEGAL AND FCC 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 IOWA STUDENT ELECTRONIC MEDIA SCHOLARSHIP RECIPIENTS. THE CONVENTION AGENDA AND REGISTRATION MATERIALS ARE SENT TO ALL IOWA RADIO AND TELEVISION STATIONS, PROVIDING SPECIFIC DATES, TIMES AND REGISTRATION FEES. APPROXIMATELY 200 SERVED. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 19837 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 10140 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 50043 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 21936 |
| IRS990/PYOtherExpensesAmt | 0 | 262592 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 207465 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -81852 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 97204 |
| IRS990/PYTotalExpensesAmt | 0 | 361296 |
| IRS990/PYTotalRevenueAmt | 0 | 279444 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -126454 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 23111 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 838482 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 689095 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AggregateReportedDuesNtcAmt | 0 | 23781 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 49544 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt | 0 | 23659 |
| IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt | 0 | 23659 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/TaxableAmt | 0 | -122 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 370 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 8978 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 9348 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 370 |
| 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 | AND EASILY. IN ADDITION, RESUMES ARE POSTED FREE OF CHARGE FOR APPLICANTS AND JOB SEEKERS LOOKING FOR EMPLOYMENT AT IOWA RADIO AND TELEVISION STATIONS. EACH LISTING IS POSTED FOR APPROXIMATELY 90 DAYS OR UNTIL A JOB OPENING HAS BEEN FILLED. ALL IBA JOB BANK POSTINGS ARE FOR EQUAL OPPORTUNITY EMPLOYERS. APPROXIMATELY 160 SERVED. OVER 340 JOB OPENINGS AND SITUATIONS WANTED LISTINGS POSTED DURING 2015. THE IBA WEB SITE HAS AVERAGED OVER 2,000 VISITORS A MONTH WITH AN AVERAGE OF 6,000 PAGE HITS PER MONTH ON THE IBA WEB SITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. APPROXIMATELY 160 SERVED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TELEVISION STATIONS, PROVIDING SPECIFIC DATES, TIMES AND REGISTRATION FEES. APPROXIMATELY 200 SERVED. |
| 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 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| 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 | 845640 |
| IRS990/TotalAssetsEOYAmt | 0 | 692239 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 845640 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 692239 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 74173 |
| IRS990/TotalEmployeeCnt | 0 | 1 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 240620 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 7158 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3144 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 7158 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3144 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 838482 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 689095 |
| IRS990/TotalOtherCompensationAmt | 0 | 6800 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 45656 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 15619 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 91895 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 24374 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15619 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 114166 |
| IRS990/TotalVolunteersCnt | 0 | 8 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 845640 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 692239 |
| IRS990/TravelGrp/TotalAmt | 0 | 9 |
| 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 | 2017-02-10 21:41:12Z |
| 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 | 2016-12-15 |
| 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 | 2017-02-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | HOLLY LARSON |
| ReturnHeader/ReturnTs | 0 | 2017-02-14T16:54:36-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2016-06-30 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $692,239
- Liabilities
- $3,144
- Net assets
- $689,095
- Revenue
- $114,166
- Expenses
- $240,620
- Net income
- -$126,454
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