Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
990 • Fiscal year 2023 • EIN 61-0663764
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
77th percentile
Higher debt load relative to revenue than 77% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 12.7% of source-year revenue.
Asset Growth
65th percentile
Faster asset growth than 65% of similar nonprofits.
Revenue Growth
85th percentile
Faster revenue growth than 85% of similar nonprofits.
Assets
Up$1,810,422
Up $191,994 (+12%) from 2022
Net Assets
Down$1,206,742
Down $103,359 (-7.9%) from 2022
Liabilities
Up$603,680
Up $295,353 (+96%) from 2022
Revenue
Up$1,389,695
Up $337,269 (+32%) from 2022
Expenses
Down$1,519,811
Down $169,885 (-10%) from 2022
Net Income
Up-$130,116
Up $507,154 (+80%) from 2022
The kentucky broadasters association (kba) unites public and commercial radio and television stations across the state of kentucky. The purpose of the kba is to represent and further the interest of broadcasters, communicate relevant information to broadcasters through meetings and publications, and provide educational services through conventions, workshops, webinar training sessions, or other appropriate means in order to better serve the public. Additionally, the association serves as a conduit in providing public service announcements covering a range of topics including public safety and higher education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $648,844 | $599,872 | ▼ $48,972 |
| Investments in Publicly Traded Securities | $412,226 | $482,047 | ▲ $69,821 |
| Savings and Temporary Cash Investments | $17,555 | $386,237 | ▲ $368,682 |
| Accounts Receivable | $273,119 | $92,094 | ▼ $181,025 |
| Prepaid Expenses and Deferred Charges | $16,157 | $35,021 | ▲ $18,864 |
| Cash and Non-Interest-Bearing Accounts | $6,633 | - | - |
| Total Assets | $1,618,428 | $1,810,422 | ▲ $191,994 |
| Other Assets Total | $243,894 | $215,151 | ▼ $28,743 |
| Liabilities | |||
| Deferred Revenue | $187,542 | $508,929 | ▲ $321,387 |
| Accounts Payable and Accrued Expenses | $120,785 | $94,751 | ▼ $26,034 |
| Total Liabilities | $308,327 | $603,680 | ▲ $295,353 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,310,101 | $1,206,742 | ▼ $103,359 |
| Total Net Assets Fund Balance | $1,310,101 | $1,206,742 | ▼ $103,359 |
| Total Liabilities and Net Assets / Fund Balance | $1,618,428 | $1,810,422 | ▲ $191,994 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $437,769 | $719,327 | $1,157,096 |
| Equipment | $41,551 | $73,752 | $115,303 |
| Land | $87,500 | - | $87,500 |
| Other Land Buildings | $33,052 | $33,052 | $66,104 |
| Other Assets Org | $215,151 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Chris Winkle | President/ce | FT | $153,106 | $22,864 | $175,970 |
| Chris Winkle | President/CEO | - | $101,500 | $92,850 | $175,970 |
| Charlie Baglan | Associate Di | - | $1,400 | - | $1,400 |
| Ethan Moore | Radio Distri | - | $1,400 | - | $1,400 |
| Jim Moore | Radio Distri | - | $1,400 | - | $1,400 |
| Julie Milam | Tv Other Mar | - | $1,400 | - | $1,400 |
| Ken Selvaggi | Radio Distri | - | $1,400 | - | $1,400 |
| Mark Buckles | Past Chairma | - | $1,400 | - | $1,400 |
| Mike Tarter | Director At- | - | $1,400 | - | $1,400 |
| Roth Stratton | Radio Distri | - | $1,400 | - | $1,400 |
| Tom Mcmakin | Chairman | - | $1,400 | - | $1,400 |
| Vickie Newberry | Radio Distri | - | $1,400 | - | $1,400 |
| Chris Aldridge | Television L | - | $1,050 | - | $1,050 |
| Dale Thornhill | Director At- | - | $1,050 | - | $1,050 |
| David Brinkley | Public Radio | - | $1,050 | - | $1,050 |
| Jamey Johnson | Radio Distri | - | $1,050 | - | $1,050 |
| Kelly Wallingford | Radio Distri | - | $1,050 | - | $1,050 |
| Jeff Anderson | Chairman Ele | - | $700 | - | $700 |
| Name | Title |
|---|---|
| Shae Hopkins | Public Tv |
| Michael Jordan | Radio Distri |
| Glenn Haygood | Tv Louisvill |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,111,098 |
| Salaries, Compensation, and Employee Benefits | $374,213 |
| Grants and Similar Amounts Paid | $34,500 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Conferences and Meetings | - | - | - | $592,251 |
| Other Salaries and Wages | - | - | - | $268,492 |
| All Other Expenses | - | - | - | $70,700 |
| Depreciation Depletion | - | - | - | $53,046 |
| Fees for Services Accounting | - | - | - | $49,264 |
| Other Employee Benefits | - | - | - | $44,783 |
| Pension Plan Contributions | - | - | - | $40,172 |
| Grants to Domestic Individuals | - | - | - | $34,500 |
| Fees for Services Lobbying | - | - | - | $32,152 |
| Payroll Taxes | - | - | - | $20,766 |
| Other Expenses | - | - | - | $17,349 |
| Office Expenses | - | - | - | $16,153 |
| Travel | - | - | - | $12,169 |
| Insurance | - | - | - | $8,925 |
| Information Technology | - | - | - | $8,229 |
| Fees for Services Legal | - | - | - | $6,268 |
| Total Functional Expenses | $0 | $0 | $0 | $1,519,811 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“MEMBERS”
“Members vote on the board of directors”
“Members vote on any changes to the bylaws”
“The 990 is reviewed, before filing, by the board. Either at a board meeting or by electronic format viewing along with a conference call and/or zoom meeting.”
“On an annual basis each board member and employees of kba are to review the conflict of interest policy and report any conflict of interest.”
“Annually the board of directors meet to set the officers and key employees compensation. Industry comparable data and current financial health are determing factors. Minutes of these meetings are kept on file.”
“Kba will provide their governing documents, conflict of interest statement, financial statements, 990's and non-profit application to the public upon request.”
“N/A”
“Book / tax depreciation difference 1 rounding 0 total 1”
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 | 120785 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 94751 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 273119 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 92094 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE KENTUCKY BROADASTERS ASSOCIATION (KBA) UNITES PUBLIC AND COMMERCIAL RADIO AND TELEVISION STATIONS ACROSS THE STATE OF KENTUCKY. THE PURPOSE OF THE KBA IS TO REPRESENT AND FURTHER THE INTEREST OF BROADCASTERS, COMMUNICATE RELEVANT INFORMATION TO BROADCASTERS THROUGH MEETINGS AND PUBLICATIONS, AND PROVIDE EDUCATIONAL SERVICES THROUGH CONVENTIONS, WORKSHOPS, WEBINAR TRAINING SESSIONS, OR OTHER APPROPRIATE MEANS IN ORDER TO BETTER SERVE THE PUBLIC. ADDITIONALLY, THE ASSOCIATION SERVES AS A CONDUIT IN PROVIDING PUBLIC SERVICE ANNOUNCEMENTS COVERING A RANGE OF TOPICS INCLUDING PUBLIC SAFETY AND HIGHER EDUCATION. |
| IRS990/AllOtherContributionsAmt | 0 | 22917 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 70700 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KBA OFFICE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5028480426 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 101 ENTERPRISE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FRANKFORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40601 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6633 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 592251 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 31317 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 34500 |
| IRS990/CYInvestmentIncomeAmt | 0 | 28743 |
| IRS990/CYOtherExpensesAmt | 0 | 1111098 |
| IRS990/CYOtherRevenueAmt | 0 | 64554 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1265081 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -130116 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 374213 |
| IRS990/CYTotalExpensesAmt | 0 | 1519811 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1389695 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 187542 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 508929 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 53046 |
| IRS990/Desc | 0 | KBA HOSTS AN ANNUAL CONFERENCE AND NAB CONVENTION TO BRING TOGETHER OWNERS, MANAGERS, SALES REPRESENTATIVES AND OTHER STATION PERSONNEL FOR THE PURPOSE OF UPDATING AND EDUCATING THE MEMBERSHIP ON THE LATEST TECHNOLOGY, REGULATIONS, PROMOTIONS AND OTHER BROADCAST INDUSTRY RELATED TOPICS. ANY ASSOCIATION BYLAW CHANGES AND/OR ELECTIONS REQUIRING A VOTE OF THE MEMBERSHIP ARE CONDUCTED DURING THE CONFERENCE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 49264 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6268 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 32152 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 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/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 18 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 22864 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRIS WINKLE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHARLIE BAGLAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARK BUCKLES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TOM MCMAKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JULIE MILAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ETHAN MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JIM MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | VICKIE NEWBERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | KEN SELVAGGI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | ROTH STRATTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | MIKE TARTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | CHRIS ALDRIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DAVID BRINKLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | JAMEY JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | DALE THORNHILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | KELLY WALLINGFORD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | JEFF ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | GLENN HAYGOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | SHAE HOPKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | MICHAEL JORDAN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 153106 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 1400 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 1050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 1050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 1050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 1050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 1050 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 700 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT/CE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | ASSOCIATE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PAST CHAIRMA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TV OTHER MAR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR AT- |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TELEVISION L |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PUBLIC RADIO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR AT- |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | RADIO DISTRI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | CHAIRMAN ELE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | TV LOUISVILL |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | PUBLIC TV |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | RADIO DISTRI |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1946 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 503 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 19 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 34500 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 5686 |
| IRS990/GrossReceiptsAmt | 0 | 1394878 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 64512 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 19 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 8229 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8925 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 28240 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 28240 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 412226 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 482047 |
| IRS990/IRPDocumentCnt | 0 | 27 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 826131 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 648844 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 599872 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1426003 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 5183 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 8400 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | SEE SCHEDULE O |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1310101 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1206742 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 503 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 503 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 64512 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 64512 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 26756 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1310101 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1206742 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16153 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 243894 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 215151 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 1 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 44783 |
| IRS990/OtherExpensesGrp/Desc | 0 | MEMBER SERVICE EXP. |
| IRS990/OtherExpensesGrp/Desc | 1 | BUILDING REPAIRS & MAINT. |
| IRS990/OtherExpensesGrp/Desc | 2 | IMPACT & EXCELLENCE AWARD |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES & TELEPHONE |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 171582 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 39934 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 33076 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17349 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CREDIT ARE REBATES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 42 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 42 |
| IRS990/OtherRevenueTotalAmt | 0 | 42 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 268492 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20766 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 40172 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16157 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 35021 |
| IRS990/PrincipalOfficerNm | 0 | TOM MCMAKIN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PUBLIC EDUCATION PARTNERSHIP |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ANNUAL CONFERENCE SPONSORSHIP |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | IMPACT BROADCAST SPONSORSHIPS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1229875 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 18848 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 16358 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1229875 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 18848 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 16358 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | KBA PROVIDES SEMINARES AND TRAINING WORKSHOPS THROUGHOUT THE YEAR TO PROVIDE OPPORTUNITIES FOR CONTINUING EDUCATION FOR THE VARIOUS DEPARTMENTS IN BROADCAST STATIONS. THESE AREAS INCLUDE ADVERTISING SALES, PROGRAMING, ENGINEERING AND LEGAL/REGULATORY MATTERS, AS WELL AS, TECHNOLOGY UPGRADES. THESE SEMINARS AND TRAINING WORKSHOPS ARE ESSENTIAL TO THE ASSOCIATION'S MISSION OF PROVIDING RELEVANT INFORMATION TO ITS MEMBERS AND TO THE GENERAL PUBLIC AT LARGE. |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE BROADCAST INDUSTRY IS REGULATED BY THE FEDERAL GOVERNMENT AND THE FEDERAL COMMUNICATIONS COMMISSION (FCC). THESE AGENCIES FREQUENTLY ATTEMPT TO IMPOSE LEGAL OR REGULATORY STANDARDS THAT MAY BE SUPPORTIVE OR SOMETIMES DETRIMENTAL TO ASSOCIATION MEMBERS. AT TIMES, SUCH ACTION MAY BE AN ADDED BURDEN ON BROADCASTERS AND MAY EFFECT THE ABILITY TO SERVE THE PUBLIC AS MANDATED BY THE FCC. KBA HAS SET UP THE WASHINGTON D.C. LEADERSHIP PROGRAM TO COVER THESE EXPENSES, WHICH ALLOWS ASSOCIATION REPRESENTATIVES AND ITS MEMBERS THE ABILITY TO CONVEY THEIR POSITIONS TO LEGISLATORS AND REGULATORS ON MATTERS AFFECTING THE INDUSTRY AND THE PUBLIC. |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | N/A |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 27820 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 37000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 18588 |
| IRS990/PYOtherExpensesAmt | 0 | 1325002 |
| IRS990/PYOtherRevenueAmt | 0 | 49470 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 956548 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -637270 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 327694 |
| IRS990/PYTotalExpensesAmt | 0 | 1689696 |
| IRS990/PYTotalRevenueAmt | 0 | 1052426 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -130116 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 64512 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 17555 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 386237 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | DUES NOTICES CONTAIN 6033E NOTICE STATING 100% OF ASSOCIATION DUES ARE NON-DEDUCTIBLE. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 41551 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 73752 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 115303 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 87500 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 87500 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 437769 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 719327 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1157096 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 215151 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | ANNUITIES |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 33052 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 33052 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 66104 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 599872 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 215151 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt | 0 | 34500 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt | 0 | 21 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | KBA ISSUES EACH YEAR SCHOLARSHIPS TO STUDENTS WHO ARE IN THEIR JUNIOR OR SENIOR YEAR AT A KENTUCKY COLLEGE OR UNIVERSITY THAT ARE ENROLLED IN A BROADCASTER OR TELECOMMUNICATIAONS MAJOR. THE AMOUNT OF SCHOLARSHIP AN INDIVIDIAL CAN RECEIVE IS UP TO 2500. KBA ISSUED 3 SCHOLARSHIPS TOTALING 7,500 IN FISCAL YEAR ENDING 11/30/23. KBA ALSO ISSUED SCHOLARSHIPS TO HIGH SCHOOL SENIORS. THE SCHOLARSHIP IS OPEN TO HIGH SCHOOL SENIORS TO FULL-TIME EMPLOYEES OF MEMBER STATIONS WHO WILL BE ENTERING POSTSECONDARY EDUCATION IN THE FALL. THE STUDENT MUST ATTEND FULL-TIME; A COLLEGE, UNIVERSITY, VOCATIONAL SCHOOL, INSTITUTE OF TECHNOLOGY, OR ACADEMY THAT AWARDS ACADEMIC DEGREES OR PROFESSIONAL CERTIFICATIONS. THEREE IS NO MINIMUM GPA REQUIREMENT TO APPLY. HOWEVER, PREFERENCE WILL BE SHOWN TO STUDENTS WHO DEMOSTRATEE GOOD SCHOLASTIC ABILITY. SCHOLASHIPS ARE MADE ON AN ANNUAL BASIS AND ARE NON-RENEWABLE. KBA ISSUED THIS SCHOLARSHIP TO 18 HIGH SCHOOL STUDENTS TOTALING 27,000 IN FISCAL YEAR ENDING 11/30/23. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE I, PAGE 1, PART I, LINE 2 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/ClubDuesOrFeesInd | 0 | X |
| IRS990ScheduleJ/CompensationCommitteeInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 101500 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 50925 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 22864 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 18380 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 681 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CHRIS WINKLE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/CEO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 175970 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | COUNTRY CLUB DUES PAID BY KBA FOR MEETING PURPOSES ONLY. NO WRITTEN POLICY IN PLACE. EXPENSES CONSIDERED MINIMAL. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PAGE 1, PART I, LINE 1B |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990ScheduleJ/WrittenEmploymentContractInd | 0 | X |
| IRS990ScheduleJ/WrittenPolicyRefTAndEExpnssInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | MEMBERS VOTE ON THE BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS VOTE ON ANY CHANGES TO THE BYLAWS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE 990 IS REVIEWED, BEFORE FILING, BY THE BOARD. EITHER AT A BOARD MEETING OR BY ELECTRONIC FORMAT VIEWING ALONG WITH A CONFERENCE CALL AND/OR ZOOM MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ON AN ANNUAL BASIS EACH BOARD MEMBER AND EMPLOYEES OF KBA ARE TO REVIEW THE CONFLICT OF INTEREST POLICY AND REPORT ANY CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | ANNUALLY THE BOARD OF DIRECTORS MEET TO SET THE OFFICERS AND KEY EMPLOYEES COMPENSATION. INDUSTRY COMPARABLE DATA AND CURRENT FINANCIAL HEALTH ARE DETERMING FACTORS. MINUTES OF THESE MEETINGS ARE KEPT ON FILE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | KBA WILL PROVIDE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT, FINANCIAL STATEMENTS, 990'S AND NON-PROFIT APPLICATION TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BOOK / TAX DEPRECIATION DIFFERENCE 1 ROUNDING 0 TOTAL 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| 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 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.