Civic Intelligence

Iowa Broadcasters Association

990 • Fiscal year 2018 • EIN 42-1144372

Jul 01, 2017 to Jun 30, 2018 • Filed on Nov 15, 2018

Organization ProfileWWW.IOWABROADCASTERS.COM
PO Box 71186Des Moines, IA 50325

(515) 224-7237

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.02x

Higher debt load relative to assets than 36% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

43rd percentile

0.03x

Higher debt load relative to revenue than 43% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Net Margin

17th percentile

-7.1%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

71st percentile

$103,442

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 30.4% of source-year revenue.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Source year 2018

Asset Growth

18th percentile

-10%

Faster asset growth than 18% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

98th percentile

134%

Faster revenue growth than 98% of similar nonprofits.

2018 filings • 501(c)6 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets36th percentile

Assets

Down

$608,685

Down $69,423 (-10%) from 2017

Net Assets

Down

$597,982

Down $8,973 (-1.5%) from 2017

Liabilities

Down

$10,703

Down $60,450 (-85%) from 2017

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin17th percentile

Revenue

Up

$340,218

Up $194,743 (+134%) from 2017

Expenses

Up

$364,276

Up $118,714 (+48%) from 2017

Net Income

Up

-$24,058

Up $76,029 (+76%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $798,128Liabilities 2011: $40,654Net Assets 2011: $757,4742011Assets 2012: $765,131Liabilities 2012: $18,945Net Assets 2012: $746,1862012Assets 2013: $853,325Liabilities 2013: $9,210Net Assets 2013: $844,1152013Assets 2014: $994,078Liabilities 2014: $64,844Net Assets 2014: $929,2342014Assets 2015: $845,640Liabilities 2015: $7,158Net Assets 2015: $838,4822015Assets 2016: $692,239Liabilities 2016: $3,144Net Assets 2016: $689,0952016Assets 2017: $678,108Liabilities 2017: $71,153Net Assets 2017: $606,9552017Assets 2018: $608,685Liabilities 2018: $10,703Net Assets 2018: $597,9822018Assets 2019: $592,600Liabilities 2019: $2,960Net Assets 2019: $589,6402019Assets 2020: $657,784Liabilities 2020: $0Net Assets 2020: $657,7842020Assets 2021: $1,066,547Liabilities 2021: $0Net Assets 2021: $1,066,5472021Assets 2022: $938,488Liabilities 2022: $23,727Net Assets 2022: $914,7612022Assets 2023: $879,195Liabilities 2023: $37,875Net Assets 2023: $841,3202023

Highlighted filing

2018

Assets$608,685
Liabilities$10,703
Net Assets$597,982
Open 2018 Filing

Operations Trend

Revenue Growth98th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2011: $269,183Expenses 2011: $253,468Net Income 2011: $15,7152011Revenue 2012: $364,543Expenses 2012: $352,938Net Income 2012: $11,6052012Expenses 2013: $280,5112013Revenue 2014: $315,244Expenses 2014: $284,034Net Income 2014: $31,2102014Revenue 2015: $279,444Expenses 2015: $361,296Net Income 2015: -$81,8522015Revenue 2016: $114,166Expenses 2016: $240,620Net Income 2016: -$126,4542016Revenue 2017: $145,475Expenses 2017: $245,562Net Income 2017: -$100,0872017Revenue 2018: $340,218Expenses 2018: $364,276Net Income 2018: -$24,0582018Revenue 2019: $288,618Expenses 2019: $291,113Net Income 2019: -$2,4952019Revenue 2020: $327,047Expenses 2020: $271,248Net Income 2020: $55,7992020Revenue 2021: $606,534Expenses 2021: $294,091Net Income 2021: $312,4432021Revenue 2022: $319,558Expenses 2022: $335,951Net Income 2022: -$16,3932022Revenue 2023: $265,577Expenses 2023: $379,446Net Income 2023: -$113,8692023

Highlighted filing

2018

Revenue$340,218
Expenses$364,276
Net Income-$24,058
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$340,218
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
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$606,955$597,982▼ $8,973
Investments in Publicly Traded Securities$545,945$518,065▼ $27,880
Accounts Receivable$6,490$46,295▲ $39,805
Cash and Non-Interest-Bearing Accounts$125,409$44,136▼ $81,273
Land, Buildings, and Equipment, Net$264$189▼ $75
Total Assets$678,108$608,685▼ $69,423
Liabilities
Accounts Payable and Accrued Expenses$71,153$10,703▼ $60,450
Total Liabilities$71,153$10,703▼ $60,450
Net Assets / Fund Balance
Total Net Assets Fund Balance$606,955$597,982▼ $8,973
Total Liabilities and Net Assets / Fund Balance$678,108$608,685▼ $69,423

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$189$9,159$9,348
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Sue TomaExecutive DiFT$96,042$7,400$103,442

Board Members and Trustees

NameTitle
Brian SatherPresident
Jeni GrouwsDirector
Julie HeinDirector
Lj PritchardDirector
Greg ListEx-officio
Kevin SchraderEx-officio
John CurryTreasurer
Dennis BullockVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$87,457
Program Service Revenue
$241,924
Investment Income
$10,837
Other Revenue
$0
Change in Net Assets
$-24,058
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$248,987
Salaries, Compensation, and Employee Benefits$110,789
Grants and Similar Amounts Paid$4,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$96,042
Conferences and Meetings---$34,162
Fees for Services Lobbying---$27,000
Fees for Services Legal---$20,375
Other Expenses---$13,100
Information Technology---$9,228
Fees for Service Investment Mgmnt Fees---$7,722
Other Employee Benefits---$7,400
Payroll Taxes---$7,347
Office Expenses---$5,649
Fees for Services Other---$4,712
Grants to Domestic Orgs---$4,500
Fees for Services Accounting---$3,630
All Other Expenses---$2,274
Advertising---$925
Insurance---$542
Depreciation Depletion---$75
Total Functional Expenses$0$0$0$364,276
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
Current Year Nondeductible Lobbying and Political Cost$24,443
Total Nondeductible Lobbying and Political Cost$24,443
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. After the form has been filed, the board is notified by email and a pdf copy of the form 990 is made available.”

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
2018-11-15
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 4B

“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 200 served.”

Form 990, Page 2, Part III, Line 4C

“Providing specific dates, times and registration information. Approximately 100-250 people served.”

Raw XML Appendix388 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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IRS990/ProgSrvcAccomActy2Grp/Desc0IBA LEGAL HOTLINES: 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 WITH OUT 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 200 SERVED.
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IRS990/ProgSrvcAccomActy3Grp/Desc0IBA SUMMER CONVENTION AND SALES SEMINAR: HELD FOR ONE FULL DAY IN JUNE, THE IBA SUMMER CONVENTION OFFERS GENERAL EDUCATIONAL BROADCASTING TRAINING SESSIONS AND PROFESSIONAL TRAINING PROGRAMS FOR ALL RADIO AND TELEVISION ATTENDEES, THROUGH ALL DAY SALES SEMINARS AND RADIO PROGRAMMING WORKSHOPS. NATIONALLY KNOWN BROADCAST 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 BROADCASTER OF THE YEAR AWARD, IBA HALL OF FAME INDUCTEES AND IOWA DIGITAL MEDIA SCHOLARSHIP RECIPIENTS. THE CONVENTION AGENDA AND REGISTRATION MATERIALS ARE SENT TO ALL IOWA RADIO AND TELEVISION STATIONS AND ASSOCIATE MEMBERS, PROVIDING SPECIFIC DATES, TIMES AND REGISTRATION INFORMATION. APPROXIMATELY 100-250 PEOPLE SERVED.
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09159
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09348
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0189
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO 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/ExplanationTxt1WASHINGTON 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 200 SERVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PROVIDING SPECIFIC DATES, TIMES AND REGISTRATION INFORMATION. APPROXIMATELY 100-250 PEOPLE SERVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 PRIOR TO ITS FILING. AFTER THE FORM HAS BEEN FILED, THE BOARD IS NOTIFIED BY EMAIL AND A PDF COPY OF THE FORM 990 IS MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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/ExplanationTxt5THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0IOWA BROADCASTERS ASSOC FOUND
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0364276
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt071153
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0597982
IRS990/TotalOtherCompensationAmt07400
IRS990/TotalProgramServiceExpensesAmt0132196
IRS990/TotalProgramServiceRevenueAmt0241924
IRS990/TotalReportableCompFromOrgAmt096042
IRS990/TotalRevenueGrp/ExclusionAmt010837
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0241924
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0340218
IRS990/TotalVolunteersCnt08
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0608685
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IRS990/WebsiteAddressTxt0WWW.IOWABROADCASTERS.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02019-02-21 02:37:17Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0SUE TOMA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05152247237
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0IOWA BROADCASTERS ASSOCIATION
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ReturnHeader/FilingSecurityInformation/IPDt02018-12-21
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ReturnHeader/FilingSecurityInformation/IPTm009:54:17
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203626340
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HAMILTON JUFFER & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0666 GRAND AVE STE 2400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DES MOINES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0503092506
ReturnHeader/PreparerPersonGrp/PhoneNum05152453737
ReturnHeader/PreparerPersonGrp/PreparationDt02018-12-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HOLLY LARSON
ReturnHeader/ReturnTs02018-12-21T09:54:17-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$608,685
Liabilities
$10,703
Net assets
$597,982
Revenue
$340,218
Expenses
$364,276
Net income
-$24,058
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$0.88$0.04$0.84$0.27$0.38$0.11
2022Summary only. Only limited summary data is available for this year.$0.94$0.02$0.91$0.32$0.34$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.61$0.29$0.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.33$0.27$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.59$0.00$0.59$0.29$0.29$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.61$0.01$0.60$0.34$0.36$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.07$0.61$0.15$0.25$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.11$0.24$0.13
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.01$0.84$0.28$0.36$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.99$0.06$0.93$0.32$0.28$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.01$0.84$0.28
2012Summary only. Only limited summary data is available for this year.$0.77$0.02$0.75$0.36$0.35$0.01
2011Summary only. Only limited summary data is available for this year.$0.80$0.04$0.76$0.27$0.25$0.02