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      <Desc>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.</Desc>
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        <Desc>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.</Desc>
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        <Desc>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.</Desc>
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        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>173056</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>22864</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>8400</MembershipDuesAmt>
      <AllOtherContributionsAmt>22917</AllOtherContributionsAmt>
      <TotalContributionsAmt>31317</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>PUBLIC EDUCATION PARTNERSHIP</Desc>
        <TotalRevenueColumnAmt>1229875</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1229875</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL CONFERENCE SPONSORSHIP</Desc>
        <TotalRevenueColumnAmt>18848</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>18848</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>IMPACT BROADCAST SPONSORSHIPS</Desc>
        <TotalRevenueColumnAmt>16358</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16358</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1265081</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>28240</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>28240</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>64512</RealAmt>
      </GrossRentsGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>64512</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>64512</TotalRevenueColumnAmt>
        <ExclusionAmt>64512</ExclusionAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>5686</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>5183</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>503</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>503</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>503</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>CREDIT ARE REBATES</Desc>
        <TotalRevenueColumnAmt>42</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>42</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>42</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1389695</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1293866</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>64512</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>34500</TotalAmt>
      </GrantsToDomesticIndividualsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>268492</TotalAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>40172</TotalAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>44783</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>20766</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>6268</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>49264</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>32152</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>16153</TotalAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>8229</TotalAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>12169</TotalAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>592251</TotalAmt>
      </ConferencesMeetingsGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>53046</TotalAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>8925</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MEMBER SERVICE EXP.</Desc>
        <TotalAmt>171582</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BUILDING REPAIRS &amp; MAINT.</Desc>
        <TotalAmt>39934</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>IMPACT &amp; EXCELLENCE AWARD</Desc>
        <TotalAmt>33076</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>UTILITIES &amp; TELEPHONE</Desc>
        <TotalAmt>17349</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>70700</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1519811</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>6633</BOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>17555</BOYAmt>
        <EOYAmt>386237</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>273119</BOYAmt>
        <EOYAmt>92094</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>16157</BOYAmt>
        <EOYAmt>35021</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1426003</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>826131</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>648844</BOYAmt>
        <EOYAmt>599872</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>412226</BOYAmt>
        <EOYAmt>482047</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>243894</BOYAmt>
        <EOYAmt>215151</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1618428</BOYAmt>
        <EOYAmt>1810422</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>120785</BOYAmt>
        <EOYAmt>94751</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>187542</BOYAmt>
        <EOYAmt>508929</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>308327</BOYAmt>
        <EOYAmt>603680</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1310101</BOYAmt>
        <EOYAmt>1206742</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1310101</BOYAmt>
        <EOYAmt>1206742</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1618428</BOYAmt>
        <EOYAmt>1810422</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-130116</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>26756</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>1</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc4">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES NOTICES CONTAIN 6033E NOTICE STATING 100% OF ASSOCIATION DUES ARE NON-DEDUCTIBLE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc5">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>87500</OtherCostOrOtherBasisAmt>
        <BookValueAmt>87500</BookValueAmt>
      </LandGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>1157096</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>719327</DepreciationAmt>
        <BookValueAmt>437769</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>115303</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>73752</DepreciationAmt>
        <BookValueAmt>41551</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>66104</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>33052</DepreciationAmt>
        <BookValueAmt>33052</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>599872</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>ANNUITIES</Desc>
        <BookValueAmt>215151</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>215151</TotalBookValueOtherAssetsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc6">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <RecipientCnt>21</RecipientCnt>
        <CashGrantAmt>34500</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc7">
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>false</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>false</SubstantiationRequiredInd>
      <CompensationCommitteeInd>X</CompensationCommitteeInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>CHRIS WINKLE</PersonNm>
        <TitleTxt>PRESIDENT/CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>101500</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>50925</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>681</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>22864</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>18380</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>175970</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE J, PAGE 1, PART I, LINE 1B</FormAndLineReferenceDesc>
        <ExplanationTxt>COUNTRY CLUB DUES PAID BY KBA FOR MEETING PURPOSES ONLY. NO WRITTEN POLICY IN PLACE. EXPENSES CONSIDERED MINIMAL.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>N/A</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE ON THE BOARD OF DIRECTORS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE ON ANY CHANGES TO THE BYLAWS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>KBA WILL PROVIDE THEIR GOVERNING DOCUMENTS, CONFLICT OF INTEREST STATEMENT, FINANCIAL STATEMENTS, 990'S AND NON-PROFIT APPLICATION TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 1 ROUNDING 0 TOTAL 1</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
