ILLINOIS FIBER RESOURCES GROUP NFP: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: ILLINOIS FIBER RESOURCES GROUP NFP (EIN 27-4791791)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-13
IRS object ID: 202423189349308637
Schema version: 2023v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-13T14:49:14+00:00	ReturnTs
Tax Period End	2023-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	440160260	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Forvis Mazars LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1401 50th Street Suite 350	AddressLine1Txt
City	West Des Moines	CityNm
State Abbreviation	IA	StateAbbreviationCd
ZIP	502665935	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	274791791	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ILLINOIS FIBER RESOURCES GROUP NFP	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ILLI	BusinessNameControlTxt
Phone	3128059271	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 755	AddressLine1Txt
City	SYCAMORE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60178	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Matthew Parks	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	3128059271	PhoneNum
Signature	2024-11-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Joe Lynn	PreparerPersonNm
PTIN	P01270416	PTIN
Phone	5152230159	PhoneNum
Preparation	2024-11-15	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MATTHEW PARKS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 755	AddressLine1Txt
City	SYCAMORE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60178	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,111,292	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.IFIBER.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2011	FormationYr
Legal Domicile State	IL	LegalDomicileStateCd
Activity Or Mission	BUILD AND MAINTAIN INFRASTRUCTURE FOR HIGH-SPEED INTERNET ACCESS TO CERTAIN AREAS IN THE STATE OF ILLINOIS, AND FOR CERTAIN GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$1,083,626	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$391,368	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,811,027	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,108,014	CYProgramServiceRevenueAmt
PY Investment Income	$197	PYInvestmentIncomeAmt
CY Investment Income	$3,278	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,811,224	PYTotalRevenueAmt
CY Total Revenue	$3,111,292	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$6,230,475	PYOtherExpensesAmt
CY Other Expenses	$7,204,538	CYOtherExpensesAmt
PY Total Expenses	$6,230,475	PYTotalExpensesAmt
CY Total Expenses	$7,204,538	CYTotalExpensesAmt
PY Revenues Less Expenses	-$3,419,251	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$4,093,246	CYRevenuesLessExpensesAmt
Total Assets BOY	$36,196,890	TotalAssetsBOYAmt
Total Assets EOY	$32,387,842	TotalAssetsEOYAmt
Total Liabilities BOY	$4,667,404	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$4,740,571	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$31,529,486	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$27,647,271	NetAssetsOrFundBalancesEOYAmt
Mission	THE ORGANIZATION'S PURPOSE IS TO BUILD, SUPPORT AND MAINTAIN INFRASTRUCTURE FOR THE PROVISION OF HIGH SPEED INTERNET ACCESS TO CERTAIN AREAS LOCATED IN THE STATE OF ILLINOIS, AND TO PROVIDE HIGH SPEED INTERNET SERVICES TO CERTAIN GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES AND MEMBERS OF THE PUBLIC.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$5,833,607	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$2,024,388	RevenueAmt
Desc	BUILD, SUPPORT AND MAINTAIN INFRASTRUCTURE FOR A 900-MILE FIBER OPTIC AND WIRELESS NETWORK IN A 9-COUNTY AREA IN NORTHWEST ILLINOIS.	Desc
Total Program Service Expenses	$5,833,607	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	4	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (true)	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	IL	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BETSY HULL	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8157533933	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 755	AddressLine1Txt
City	SYCAMORE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60178	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ERIC HAAN
DIRECTOR/CHAIR	0.5	0.0	Yes (X)	Yes (X)	$0	$0	$0
KEVIN LINDEMAN
DIRECTOR/VICE CHAIR	0.5	0.0	Yes (X)	Yes (X)	$0	$0	$0
CATHERINE SQUIRES
DIRECTOR	0.5	0.0	Yes (X)		$0	$0	$0
JOHN HAAG
DIRECTOR	0.5	0.0	Yes (X)		$0	$0	$0
MATTHEW STREB
DIRECTOR	0.5	0.0	Yes (X)		$0	$0	$0
SAMUEL NEWTON
DIRECTOR/TREASURER	0.5	0.0	Yes (X)		$0	$0	$0
TODD CAGNONI
DIRECTOR	0.5	0.0	Yes (X)		$0	$0	$0
TODD HUGHES
DIRECTOR	0.5	0.0	Yes (X)		$0	$0	$0
MATTHEW PARKS
EXECUTIVE DIRECTOR	10.0	0.0		Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
eX2 Technology LLC
1044 N 115th Street	Omaha	NE	68154	Maintenance	$953,788
Northern Illinoise University
1425 Lincoln Highway	Dekalb	IL	60115	Management Services	$412,903
Norton Rose Fulbright US LLP
1045 W Fulton Market	Chicago	IL	60607	Legal Services	$408,011
Pirtano Construction Inc
701 Wood Street	Rochelle	IL	61068	Construction	$183,991
Pro Com Systems
3555 Electric Ave	Rockford	IL	61109	Installation	$113,907

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
FIBER REVENUE	900099	$2,633,820	$1,550,194	$1,083,626
LAST MILE	900099	$226,725	$226,725
ISP REVENUE	900099	$139,126	$139,126
LEASE REVENUE	900099	$108,343	$108,343

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,108,014	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,278	TotalRevenueColumnAmt
Exclusion	$3,278	ExclusionAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$0	PersonalAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt
Other	$0	OtherAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt
Related Or Exempt Func Income	$0	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$0	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,111,292	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,024,388	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,083,626	UnrelatedBusinessRevenueAmt
Exclusion	$3,278	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$426,650	TotalAmt
Program Services	$174,650	ProgramServicesAmt
Management And General	$252,000	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$619,052	TotalAmt
Management And General	$619,052	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$120,449	TotalAmt
Management And General	$120,449	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$182,992	TotalAmt
Program Services	$60,000	ProgramServicesAmt
Management And General	$122,992	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$423	TotalAmt
Management And General	$423	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,333	TotalAmt
Management And General	$2,333	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$291	TotalAmt
Management And General	$291	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$69	TotalAmt
Management And General	$69	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$3,240,690	TotalAmt
Program Services	$3,240,690	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$93,438	TotalAmt
Management And General	$93,438	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FIBER & SERVICE AGREEMENTS	$1,298,683	$1,298,683
FIBER LEASE EXPENSE	$1,059,662	$1,059,584	$78
INCOME TAX	$156,000		$156,000
Other Expenses	$3,806		$3,806

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,204,538	TotalAmt
Program Services	$5,833,607	ProgramServicesAmt
Management And General	$1,370,931	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$146,180	BOYAmt
EOY	$161,080	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$393,932	BOYAmt
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,323,167	BOYAmt
EOY	$4,888,230	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$374,964	BOYAmt
EOY	$347,394	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$154,120	BOYAmt
EOY	$170,445	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$263,649	BOYAmt
EOY	$237,522	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$57,814,593	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$30,995,061	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$29,936,591	BOYAmt
EOY	$26,819,532	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	-$839,927	BOYAmt
EOY	-$628,896	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$26,029	BOYAmt
EOY	$26,029	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$418,185	BOYAmt
EOY	$366,506	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$36,196,890	BOYAmt
EOY	$32,387,842	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$906,498	BOYAmt
EOY	$986,675	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$2,291,847	BOYAmt
EOY	$2,119,552	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$524,298	BOYAmt
EOY	$460,960	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$943,081	BOYAmt
EOY	$1,147,704	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,680	BOYAmt
EOY	$25,680	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$4,667,404	BOYAmt
EOY	$4,740,571	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$29,151,982	BOYAmt
EOY	$25,487,773	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,377,504	BOYAmt
EOY	$2,159,498	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$31,529,486	BOYAmt
EOY	$27,647,271	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$36,196,890	BOYAmt
EOY	$32,387,842	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$4,093,246	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$211,031	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Publicly Supported Org509a2	Yes (X)	PubliclySupportedOrg509a2Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$0	SubstantialContributorsTotAmt
Public Support Total170	$0	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$0	TotalSupportAmt
Gross Receipts Rltd Activities	$0	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0	PublicSupportCY170Pct
Public Support PY170	0.0	PublicSupportPY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,421,873	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,928,812	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,947,754	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,855,680	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,024,388	CurrentTaxYearAmt
Total	$12,178,507	TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl509 GovtFurnSrvcFcltsVl509Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total509 Total509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,421,873	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,928,812	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,947,754	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,855,680	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,024,388	CurrentTaxYearAmt
Total	$12,178,507	TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$107,097	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$245,607	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$427,614	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$537,517	CurrentTaxYearMinus1YearAmt
Current Tax Year	$693,183	CurrentTaxYearAmt
Total	$2,011,018	TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$107,097	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$245,607	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$427,614	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$537,517	CurrentTaxYearMinus1YearAmt
Current Tax Year	$693,183	CurrentTaxYearAmt
Total	$2,011,018	TotalAmt

Field	Value	IRS element (for citing)
Public Support Total509	$10,167,489	PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,177	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$600,674	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$600,687	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$197	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,278	CurrentTaxYearAmt
Total	$1,206,013	TotalAmt

Post1975 UBTI Post1975UBTIGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,177	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$600,674	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$600,687	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$197	CurrentTaxYearMinus1YearAmt
Current Tax Year	$3,278	CurrentTaxYearAmt
Total	$1,206,013	TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$274,397	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$309,879	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$323,635	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$344,931	CurrentTaxYearMinus1YearAmt
Current Tax Year	$391,367	CurrentTaxYearAmt
Total	$1,644,209	TotalAmt

Other Income509 OtherIncome509Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$4,697,447	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,839,365	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$2,872,076	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$2,200,808	CurrentTaxYearMinus1YearAmt
Current Tax Year	$2,419,033	CurrentTaxYearAmt
Total	$15,028,729	TotalAmt

Field	Value	IRS element (for citing)
Public Support CY509	0.6765	PublicSupportCY509Pct
Public Support PY509	0.676	PublicSupportPY509Pct
Investment Income CY	0.08	InvestmentIncomeCYPct
Investment Income PY	0.1185	InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509	Yes (X)	ThirtyThrPctSuprtTestsCY509Ind

Distributable Amount DistributableAmountGrp

Field	Value	IRS element (for citing)
CY Adj Net Income Distributable	$0	CYAdjNetIncomeDistributableAmt
CY Pct85 Adjusted Net Income	$0	CYPct85AdjustedNetIncomeAmt
CY Total Min Ast Distributable	$0	CYTotalMinAstDistributableAmt
CY Greater Adjusted Minimum	$0	CYGreaterAdjustedMinimumAmt
CY Income Tax Imposed PY	$0	CYIncomeTaxImposedPYAmt
CY Distributable As Adjusted	$0	CYDistributableAsAdjustedAmt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$57,607,388	OtherCostOrOtherBasisAmt
Depreciation	$30,874,305	DepreciationAmt
Book Value	$26,733,083	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$207,205	OtherCostOrOtherBasisAmt
Depreciation	$120,756	DepreciationAmt
Book Value	$86,449	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$26,819,532	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	Due to Affiliates	Desc
Amt	$25,680	Amt

Field	Value	IRS element (for citing)
Total Liability	$25,680	TotalLiabilityAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS	FormAndLineReferenceDesc
Explanation	MANAGEMENT HAS EVALUATED THE INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.	ExplanationTxt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	KEVIN LINDEMAN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Relationship Description	DIRECTOR OF IFIBER	RelationshipDescriptionTxt
Transaction	$52,650	TransactionAmt
Transaction	REGIONAL OUTREACH SERVICES	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 7a ELECTION OF GOVERNING BODY	LASALLE COUNTY (LASALLE), BLACKHAWK HILLS RESOURCE CONSERVATION AND DEVELOPMENT (BLACKHAWK), THE CITY OF ROCKFORD, ILLINOIS (ROCKFORD), AND NORTHERN ILLINOIS UNIVERSITY (NIU) EACH HAVE THE RIGHT TO APPOINT TWO DIRECTORS. VACANCIES IN THOSE DIRECTOR POSITIONS SHALL BE FILLED BY THE ENTITY HAVING APPOINTMENT POWER. ADDITIONAL DIRECTOR VACANCIES, IF ANY, SHALL BE SUBMITTED TO THE BOARD FOR CONSIDERATION BY THE NOMINATING COMMITTEE. THE NOMINATING COMMITTEE CONSISTS OF FOUR MEMBERS, WHICH SHALL INCLUDE ONE REPRESENTATIVE EACH FROM THE DIRECTORS APPOINTED BY LASALLE, BLACKHAWK, ROCKFORD AND NIU RESPECTIVELY.
Form 990, Part VI, Line 3 Delegation of management duties	NORTHERN ILLINOIS UNIVERSITY (NIU) PROVIDES ADMINISTRATIVE AND MANAGEMENT SERVICES TO ILLINOIS FIBER RESOURCES GROUP (I-FIBER). NIU HAS THE RESPONSIBILITY TO MANAGE I-FIBER'S DAY-TO-DAY OPERATIONS, EXCEPT FOR THOSE DUTIES RESERVED BY THE BOARD OF I-FIBER PER I-FIBER'S BY-LAWS. I-FIBER PAID NIU $426,650 FOR MANAGEMENT SERVICES DURING 2023. A PORTION OF THE AMOUNT PAID TO NIU IS FOR PROVISION OF SERVICES PROVIDED BY THE EXECUTIVE DIRECTOR, MATTHEW PARKS.
Form 990, Part VI, Line 11b Review of form 990 by governing body	AN INDEPENDENT ACCOUNTING FIRM PREPARES AND REVIEWS THE 990. THE 990 IS THEN REVIEWED BY THE ORGANIZATION'S MANAGEMENT. ANY QUESTIONS OR CONCERNS ARE ADDRESSED AND CORRECTIONS OR CLARIFICATIONS ARE MADE. THE FULL 990 IS PROVIDED TO THE ENTIRE BOARD PRIOR TO FILING.
Form 990, Part VI, Line 12c Conflict of interest policy	BOARD MEMBERS ARE ASKED TO DISCLOSE CONFLICTS AND LEADERSHIP REVIEWS ANY CITED CONFLICTS.
Form 990, Part VI, Line 19 Required documents available to the public	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Equity in Subsidiary Earnings - 211031;

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ILLINOIS FIBER VENTURES INC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 755	AddressLine1Txt
City	SYCAMORE	CityNm
State Abbreviation	IL	StateAbbreviationCd
ZIP	60178	ZIPCd

Field	Value	IRS element (for citing)
EIN	461571765	EIN
Primary Activities	INTANGIBLES LEASE	PrimaryActivitiesTxt
Legal Domicile State	IL	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	IFIBER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C Corporation	EntityTypeTxt
Share Of Total Income	$1,632,387	ShareOfTotalIncomeAmt
Share Of EOY Assets	$4,135,986	ShareOfEOYAssetsAmt
Ownership	1.0000	OwnershipPct
Controlled Organization	Yes (true)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	Yes (true)	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	ILLINOIS FIBER VENTURES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	A	TransactionTypeTxt
Involved	$1,083,626	InvolvedAmt
Method Of Amount Determination	PRICING STUDY	MethodOfAmountDeterminationTxt