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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE COMBINED STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN NET ASSETS - MODIFIED CASH BASIS FOR BOTH OF THE YEARS ENDED DECEMBER 31, 2023 AND 2022. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATION'S TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR EITHER OF THE YEARS ENDED DECEMBER 31, 2023 AND 2022.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE BROADCAST ENGINEERS FROM COMMERCIAL AND NON-COMMERCIAL RADIO AND TELEVISION STATIONS AND CABLE FACILITIES. A GROWING SEGMENT OF MEMBERS ARE ENGAGING THE INDUSTRY ON THEIR OWN AS CONSULTANTS AND CONTRACTORS. FIELD AND SALES ENGINEERS AND ENGINEERS FROM RECORDING STUDIOS, SCHOOLS, PRODUCTION HOUSES, CCTV, CORPORATE AUDIO-VISUAL DEPARTMENTS AND OTHER FACILITIES ARE ALSO MEMBERS OF SBE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ELECT THE GOVERNING BODY BY USE OF ELECTION BALLOTS THAT ARE MAILED OR EMAILED TO ALL VOTING MEMBERS. PAPER BALLOTS ARE MAILED TO SBE NATIONAL HEADQUARTERS WHERE THEY ARE COUNTED BY THE OFFICIAL BOARD OF TELLERS, WHICH ALSO REVIEWS THE ELECTRONIC BALLOTS RECEIVED.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IN PDF FORMAT WILL BE EMAILED TO THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS APPROVES A POOL OF FUNDS TO BE ALLOCATED TO SALARIES. THE EXECUTIVE DIRECTOR ALLOCATES THESE FUNDS TO OFFICE EMPLOYEES. THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S SALARY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL CONSULTING 14,695. FC PROJECT 322,208.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS.</ExplanationTxt>
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          <CityNm>INDIANAPOLIS</CityNm>
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