Liabilities / Assets
25th percentile
Tied with the lowest-debt nonprofits in its peer group.
EIN 64-0695341 • 501(c)6 • Asheville, NC
Profile
Association suppots activities of members who are booksellers in physical locations in the southeast.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
25th percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
26th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 22.7% of source-year revenue.
Asset Growth
70th percentile
Faster asset growth than 70% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Up$131,076
Up $14,132 (+12%) from 2018
Liabilities
Flat$0
Flat from 2018
Net Assets
Up$131,076
Up $14,132 (+12%) from 2018
Revenue
Up$462,568
Up $29,352 (+6.8%) from 2018
Expenses
Down$427,250
Down $29,163 (-6.4%) from 2018
Net Income
Up$35,318
Up $58,515 (+252%) from 2018
Most recent year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
Association suppots activities of members who are booksellers in physical locations in the southeast.
Association supports activities of members who are booksellers in physical locations in the southeast.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $113,904 | $128,676 | ▲ $14,772 |
| Land, Buildings, and Equipment, Net | $3,040 | $2,400 | ▼ $640 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $116,944 | $131,076 | ▲ $14,132 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $116,944 | $131,076 | ▲ $14,132 |
| Total Net Assets Fund Balance | $116,944 | $131,076 | ▲ $14,132 |
| Total Liabilities and Net Assets / Fund Balance | $116,944 | $131,076 | ▲ $14,132 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,400 | $800 | $3,200 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Wanda Jewell | Exceutive Direc | FT | $104,910 | $104,910 |
| Name | Title |
|---|---|
| Jamie Rogers Southern | Board Member |
| Janet Geddis | Board Member |
| Kelly Justice | Board Member |
| Kimberly Daniels Taws | Board Member |
| Shane Gottwals | Board Member |
| Line Item | Amount |
|---|---|
| Other Expenses | $239,219 |
| Salaries, Compensation, and Employee Benefits | $188,031 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Information Technology | $146,522 | - | - | $146,522 |
| Current Officers, Directors, Trustees, and Key Employees | $87,897 | $3,899 | - | $91,796 |
| Other Salaries and Wages | $44,011 | $1,953 | - | $45,964 |
| Pension Plan Contributions | $37,735 | $1,674 | - | $39,409 |
| Conferences and Meetings | $26,395 | $1,670 | - | $28,065 |
| Advertising | $22,403 | - | - | $22,403 |
| Payroll Taxes | $10,112 | $750 | - | $10,862 |
| Fees for Services Legal | - | $6,602 | - | $6,602 |
| Fees for Services Accounting | - | $5,500 | - | $5,500 |
| Insurance | $1,290 | $1,278 | - | $2,568 |
| Office Expenses | $840 | $78 | - | $918 |
| Other Expenses | $677 | $3,443 | - | $677 |
| Depreciation Depletion | - | $640 | - | $640 |
| Total Functional Expenses | $399,763 | $27,487 | $0 | $427,250 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $555,179 |
| Expenses per Audited Statements | $427,250 |
| Total Expenses per Form 990 | $427,250 |
| Expenses Not Reported on Form 990 | $127,929 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $160,752 |
| Fundraising Direct Expenses | $106,743 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Tradeshow | $160,752 | $160,752 | $106,743 | $54,009 |
| Total Events | $160,752 | $160,752 | $106,743 | $54,009 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“The Executive Director reviews the Form 990 prior to filing.”
“Disclosure of governing documents, policies, and financial statements are available upon request.”
“Payroll from New Entity = -$21186”
“Alliance”
“The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.”
“SIBA has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management is not aware of any transactions which would jeopardize their tax-exempt status.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by SIBA and to recognize a tax liability (or asset) if SIBA has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by SIBA and has concluded that as of December 31, 2019 and 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. SIBA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2016. U.S. state jurisdictions have statutes of limitations that generally range from three to five years. Currently no audits for any tax periods are in progress.”
“Fundraising Expense $106743”
“Fundraising Expenses $106743 PR NEW ENTITY $21186”
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 | true |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Association supports activities of members who are booksellers in physical locations in the southeast. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 22403 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 22403 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | WANDA JEWELL |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8039949530 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 51 PLEASANT RIDGE DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ASHEVILLE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28805 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 113904 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 128676 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 3899 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 87897 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 91796 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1670 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 26395 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 28065 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 239219 |
| IRS990/CYOtherRevenueAmt | 0 | 54009 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 408559 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 35318 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 188031 |
| IRS990/CYTotalExpensesAmt | 0 | 427250 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 462568 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 640 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 640 |
| IRS990/Desc | 0 | SUPPORT FOR ASSOCIATION MEMBERS ACTIVITIES |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 2 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/ExpenseAmt | 0 | 399763 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 5500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 6602 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 6602 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| 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/OtherCompensationAmt | 0 | 0 |
| 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/PersonNm | 0 | Wanda Jewell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Janet Geddis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Shane Gottwals |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Kimberly Daniels Taws |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Jamie Rogers Southern |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Kelly Justice |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 104910 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 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/TitleTxt | 0 | Exceutive Direc |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 106743 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 160752 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 569311 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 146522 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 146522 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 1278 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 1290 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2568 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 800 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3040 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2400 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 3200 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Association supports activities of members who are booksellers in physical locations in the southeast. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 116944 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 131076 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 54009 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 116944 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 131076 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 0 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 78 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 840 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 918 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -21186 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Education and Seminars |
| IRS990/OtherExpensesGrp/Desc | 1 | Bank Service Charge |
| IRS990/OtherExpensesGrp/Desc | 2 | Postage and Shipping |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3443 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 15322 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 6559 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 677 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 15322 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10002 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 677 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 1953 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 44011 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 45964 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 750 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 10112 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 10862 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1674 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 37735 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 39409 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Wanda Jewell |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Advertising |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Catalog |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Membership Dues & Assessments |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 282119 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 90172 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 36268 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 282119 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 90172 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 36268 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 253343 |
| IRS990/PYOtherRevenueAmt | 0 | 17921 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 415295 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -23197 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 203070 |
| IRS990/PYTotalExpensesAmt | 0 | 456413 |
| IRS990/PYTotalRevenueAmt | 0 | 433216 |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 35318 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| 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 | 408559 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2400 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 800 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 3200 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 127929 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 427250 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 127929 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 106743 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 106743 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 462568 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | SIBA has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management is not aware of any transactions which would jeopardize their tax-exempt status.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by SIBA and to recognize a tax liability (or asset) if SIBA has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by SIBA and has concluded that as of December 31, 2019 and 2018, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. SIBA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2016. U.S. state jurisdictions have statutes of limitations that generally range from three to five years. Currently no audits for any tax periods are in progress. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Fundraising Expense $106743 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Fundraising Expenses $106743 PR NEW ENTITY $21186 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d: Other expenses and losses per audited F/S |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 427250 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 462568 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 569311 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 555179 |
| IRS990ScheduleG/AgrmtProfFundraisingActyInd | 0 | false |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 106743 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Tradeshow |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 160752 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 160752 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 160752 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 160752 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 54009 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 106743 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 106743 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The Executive Director reviews the Form 990 prior to filing. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Disclosure of governing documents, policies, and financial statements are available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Payroll from New Entity = -$21186 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Alliance |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Changes In Net Assets Or Fund Balances - Other Decreases |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Doing Business As - Additional Names |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part V, Line 1c - Reportable Payments |
| 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/IdDisregardedEntitiesGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Southern Independent Bookseller |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/EIN | 0 | 842064203 |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/LegalDomicileStateCd | 0 | NC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/PrimaryActivitiesTxt | 0 | supports activities of members who are booksellers |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/AddressLine1Txt | 0 | 140 N W Broad Street |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/CityNm | 0 | Southern Pines |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990ScheduleR/IdDisregardedEntitiesGrp/USAddress/ZIPCd | 0 | 28387 |
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| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | The Disregarded Entity, Southern Independent Bookseller (EIN: 84-2064203) paid for payroll of the organization for one pay period at the end of the year. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Southern Independent Bookseller |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 116944 |
| IRS990/TotalAssetsEOYAmt | 0 | 131076 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 116944 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 131076 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 27487 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 399763 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 427250 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 116944 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 131076 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 399763 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 408559 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 104910 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 408559 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 462568 |
| IRS990/TotalVolunteersCnt | 0 | 20 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 116944 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 131076 |
| IRS990/TravelGrp/TotalAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 51 PLEASANT RIDGE DRIVE |
| IRS990/USAddress/CityNm | 0 | ASHEVILLE |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28805 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SIBAWEB.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2021-04-22 16:20:28Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Wanda Jewell |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Exceutive Direc |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-07-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | SOUTHEAST BOOKSELLERS ASSOC INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SOUT |
| ReturnHeader/Filer/EIN | 0 | 640695341 |
| ReturnHeader/Filer/PhoneNum | 0 | 8039949530 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 51 PLEASANT RIDGE DRIVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ASHEVILLE |
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