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        <BusinessNameLine1Txt>ANDERSEN TAX LLC</BusinessNameLine1Txt>
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      <PreparerUSAddress>
        <AddressLine1Txt>666 GRAND AVE STE 2400</AddressLine1Txt>
        <CityNm>DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <CityNm>NEWTON</CityNm>
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      <PrincipalOfficerNm>LISA REYNOLDS</PrincipalOfficerNm>
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      <FormationYr>1980</FormationYr>
      <LegalDomicileStateCd>IA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>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.</ActivityOrMissionDesc>
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      <CYTotalRevenueAmt>265577</CYTotalRevenueAmt>
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      <CYGrantsAndSimilarPaidAmt>5000</CYGrantsAndSimilarPaidAmt>
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      <CYTotalExpensesAmt>379446</CYTotalExpensesAmt>
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      <MissionDesc>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.</MissionDesc>
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      <ExpenseAmt>68000</ExpenseAmt>
      <RevenueAmt>15660</RevenueAmt>
      <Desc>IBA MEMBER TRAINING (ANNUAL CONVENTION &amp; WEBINARS): IBA OFFERS VARIOUS TYPES OF MEMBER TRAINING WEBINARS THROUGHOUT THE YEAR IN ADDITION TO TRAINING SEMINARS AT THE ANNUAL IBA CONVENTION. THE TRAINING OPPORTUNITIES INCLUDE SALES AND MARKETING, MANAGEMENT, ENGINEERING AND PROGRAMMING, LEGAL COMPLIANCE AND OTHER INFORMATION PERTINENT TO THE BROADCAST INDUSTRY. IBA UTILIZES NATIONALLY KNOWN SPEAKERS AND TRAINERS, ALONG WITH LEGAL AND REGULATORY EXPERTS, TO PROVIDE THESE OPPORTUNITIES FOR ITS MEMBERS. IBA PROVIDES AT LEAST 1 WEBINAR EACH MONTH AND 2-3 IN SOME MONTHS BASED ON NEED.</Desc>
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        <ExpenseAmt>17250</ExpenseAmt>
        <Desc>IBA ADVOCACY: IBA ADVOCATES ON BEHALF OF ITS MEMBERS TO ADVANCE THE INTERESTS OF THE STATE BROADCAST INDUSTRY BEFORE THE LEGISLATIVE, EXECUTIVE AND JUDICIAL BRANCHES OF GOVERNMENT AT THE STATE AND FEDERAL LEVELS. THE ASSOCIATION ALSO EDUCATES THE PUBLIC AND OTHER BUSINESSES ABOUT THE USES AND VALUE OF BROADCASTING.</Desc>
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        <ExpenseAmt>8036</ExpenseAmt>
        <Desc>IBA LEGAL HOTLINE: IBA PROVIDES ITS MEMBERS WITH A FREE LEGAL HOTLINE FOR ISSUES CONCERNING GENERAL BUSINESS-RELATED QUESTIONS OR INDUSTRY SPECIFIC LEGAL AND/OR REGULATORY QUESTIONS. MEMBER RADIO AND TELEVISION STATIONS HAVE RELIABLE, ACCESSIBLE AND PROMPT LEGAL COUNSEL AT THEIR FINGERTIPS AT THE STATE AND FEDERAL LEVELS. STATIONS CAN HAVE THEIR QUESTIONS ANSWERED BY ONE OF OUR COMMUNICATIONS ATTORNEYS AT NO COST AS LONG AS THE QUESTIONS CAN BE ANSWERED WITHOUT INDEPENDENT RESEARCH OR INVESTIGATION. THE LAWYERCLIENT RELATIONSHIP IS BETWEEN THE BROADCASTER AND THE LAW FIRMS AND IBA HAS NO LIABILITY FOR ACTIONS TAKEN BY ATTORNEYS PROVIDING THE SERVICE. LEGAL ADVICE IS NOT PROVIDED IN DISPUTES BETWEEN IBA MEMBER STATIONS OR IN MATTERS WHICH WOULD CREATE A PROFESSIONAL CONFLICT OF INTEREST.</Desc>
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        <Desc>FCC ABIP INSPECTION PROGRAM (ONLY OFFERED EVERY 3 YEARS): IOWA BROADCASTERS ASSOCIATION PROVIDES SERVICES RELATED TO FCC (FEDERAL COMMUNICATIONS COMMISSION) COMPLIANCE DIRECTLY TO THE MEMBERSHIP VIA THE ALTERNATIVE BROADCAST INSPECTION PROGRAM (ABIP). ABIP INSPECTIONS ARE COMPLETED BY AN INDEPENDENT CONTRACTOR RETAINED BY THE ASSOCIATION UPON REQUEST OF THE MEMBER STATIONS TO CERTIFY BASIC REGULATORY COMPLIANCE UNDER THE RULES AND REGULATIONS OF THE FCC. STATIONS FOUND "IN COMPLIANCE" ARE THEN GRANTED A 3-YEAR GRACE PERIOD DURING WHICH TIME STATIONS ARE EXEMPTED FROM FURTHER ROUTINE/RANDOM INSPECTIONS BY THE FCC. APPROXIMATELY 200 MEMBERS SERVED.</Desc>
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          <CityNm>RALEIGH</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
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        <PersonNm>JULIE HEIN</PersonNm>
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        <PersonNm>JOEL MCCREA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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        <TotalAmt>19245</TotalAmt>
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      <OtherExpensesGrp>
        <Desc>BOARD/MEETING EXPENSE</Desc>
        <TotalAmt>5790</TotalAmt>
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        <Desc>DUES/MEMBERSHIPS/SUBSCRIP</Desc>
        <TotalAmt>1417</TotalAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>835</TotalAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>379446</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>191670</BOYAmt>
        <EOYAmt>102024</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>14513</BOYAmt>
        <EOYAmt>4520</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>10000</BOYAmt>
        <EOYAmt>11875</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
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        <EOYAmt>760776</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>938488</BOYAmt>
        <EOYAmt>879195</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>23727</BOYAmt>
        <EOYAmt>37875</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>23727</BOYAmt>
        <EOYAmt>37875</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>914761</BOYAmt>
        <EOYAmt>841320</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>914761</BOYAmt>
        <EOYAmt>841320</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>938488</BOYAmt>
        <EOYAmt>879195</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-113869</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>39821</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>607</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>54380</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>17392</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>17392</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>17402</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-10</TaxableAmt>
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    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4C</FormAndLineReferenceDesc>
        <ExplanationTxt>IBA LEGAL HOTLINE: IBA PROVIDES ITS MEMBERS WITH A FREE LEGAL HOTLINE FOR ISSUES CONCERNING GENERAL BUSINESS-RELATED QUESTIONS OR INDUSTRY SPECIFIC LEGAL AND/OR REGULATORY QUESTIONS. MEMBER RADIO AND TELEVISION STATIONS HAVE RELIABLE, ACCESSIBLE AND PROMPT LEGAL COUNSEL AT THEIR FINGERTIPS AT THE STATE AND FEDERAL LEVELS. STATIONS CAN HAVE THEIR QUESTIONS ANSWERED BY ONE OF OUR COMMUNICATIONS ATTORNEYS AT NO COST AS LONG AS THE QUESTIONS CAN BE ANSWERED WITHOUT INDEPENDENT RESEARCH OR INVESTIGATION. THE LAWYERCLIENT RELATIONSHIP IS BETWEEN THE BROADCASTER AND THE LAW FIRMS AND IBA HAS NO LIABILITY FOR ACTIONS TAKEN BY ATTORNEYS PROVIDING THE SERVICE. LEGAL ADVICE IS NOT PROVIDED IN DISPUTES BETWEEN IBA MEMBER STATIONS OR IN MATTERS WHICH WOULD CREATE A PROFESSIONAL CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>FCC ABIP INSPECTION PROGRAM (ONLY OFFERED EVERY 3 YEARS): IOWA BROADCASTERS ASSOCIATION PROVIDES SERVICES RELATED TO FCC (FEDERAL COMMUNICATIONS COMMISSION) COMPLIANCE DIRECTLY TO THE MEMBERSHIP VIA THE ALTERNATIVE BROADCAST INSPECTION PROGRAM (ABIP). ABIP INSPECTIONS ARE COMPLETED BY AN INDEPENDENT CONTRACTOR RETAINED BY THE ASSOCIATION UPON REQUEST OF THE MEMBER STATIONS TO CERTIFY BASIC REGULATORY COMPLIANCE UNDER THE RULES AND REGULATIONS OF THE FCC. STATIONS FOUND "IN COMPLIANCE" ARE THEN GRANTED A 3-YEAR GRACE PERIOD DURING WHICH TIME STATIONS ARE EXEMPTED FROM FURTHER ROUTINE/RANDOM INSPECTIONS BY THE FCC. APPROXIMATELY 200 MEMBERS SERVED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DELEGATED MANAGEMENT DUTIES TO ASSOCIATION MANAGEMENT, INC. (AMI) UNDER THE DIRECTION OF THE BOARD OF DIRECTORS ON JULY 1, 2019. AMI'S RESPONSIBILITIES INCLUDE MANAGING ACCOUNTS RECEIVABLE, ACCOUNTS PAYABLE, BILLING, PLANNING ANNUAL CONVENTION AND MEMBER TRAINING OPPORTUNITIES, COORDINATING LOBBYING AND LEGISLATIVE ACTIVITIES, AND COORDINATING BOARD MEETINGS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR/MANAGEMENT COMPANY REVIEWS THE FORM 990 PRIOR TO ITS FILING. AFTER THE FORM HAS BEEN FILED, THE BOARD IS NOTIFIED BY EMAIL A PDF COPY OF THE FORM 990 IS MADE AVAILABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE THE PUBLIC UPON REQUEST TO THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IOWA BROADCASTERS ASSOC FOUND</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>102 N 2ND AVENUE E PMB 1009</AddressLine1Txt>
          <CityNm>NEWTON</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50208</ZIPCd>
        </USAddress>
        <EIN>454574664</EIN>
        <PrimaryActivitiesTxt>SCHOLARSH.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>IOWA BROAD</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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</Return>
