2024-11-15T21:24:18-05:00 2023-12-31 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD STE 100 AUSTIN TX 787313184 990 2023-01-01 751459906 INDEPENDENT BANKERS ASSOCIATION OF TEXAS INDE 5124746889 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 CHRISTOPHER WILLISTON VI PRESIDENT & CEO 5124746889 2024-11-15 true true RONALD H REYNOLDS CPA P00964479 5122063141 2024-11-15 2023 2024-10-15 13:58:12Z EXTENDED TO NOVEMEBER 15 2024 X CHRISTOPHER WILLISTON VI 6500 RIVER PLACE BLVD BLDG 4 STE 10 AUSTIN TX 78730 4986377 false X WWW.IBAT.ORG X 1974 TX PROMOTE AND PROTECT THE INTEREST OF INDEPENDENT BANKING. 43 43 31 108 11610 9788 607892 709419 3083521 3160730 246187 9893 1308447 1106335 5246047 4986377 43000 0 0 2869869 2789049 0 0 2888724 2325147 5801593 5114196 -555546 -127819 6714715 6833294 1655182 1564611 5059533 5268683 TO PRESENT THE VIEWS OF INDEPENDENT TEXAS BANKERS TO THE TEXAS AND U.S. LEGISLATURES, REGULATORY AUTHORITIES, AND TO THE PUBLIC TO PROMOTE AND PROTECT THE INTEREST OF INDEPENDENT BANKING. false false CONVENTION: IBAT SPONSORS AN ANNUAL CONVENTION AND CONFERENCES EACH FALL FOR ITS MEMBERS. THE MEMBERS RECEIVE UPDATES IN CURRENT ECONOMIC, REGULATORY, AND MARKETING ISSUES FOR BANKING. THE CONVENTION ALLOWS MEMBERS TO INTERFACE WITH EACH OTHER, ASSOCIATION STAFF, AND VARIOUS BANKING AFFILIATED VENDORS. LOBBYING: IBAT MONITORS ALL STATE OF TEXAS AND FEDERAL LEGISLATION WHICH WOULD IMPOSE REGULATIONS AND/OR TAXES ON THE BANKS WITHIN TEXAS. BASED ON THE BOARD OF DIRECTORS AND THE REGULATORY LIAISON COMMITTEE'S DECISIONS, IBAT REPRESENTS ITS MEMBERSHIP POSITION ON PENDING LEGISLATION TO THE BILL COMMITTEE OR DIRECTLY TO VARIOUS LEGISLATORS. MAGAZINE: IBAT PUBLISHES A QUARTERLY MAGAZINE THROUGH IBAT MARKETING, WHICH IS SENT TO ALL MEMBERS AS A MEMBERSHIP BENEFIT. THE MAGAZINE INCLUDES ARTICLES ABOUT BANKS WITHIN TEXAS, UPCOMING EDUCATIONAL OPPORTUNITIES, THE CURRENT FEDERAL AND STATE REGULATORY ENVIRONMENT, AND OTHER ARTICLES RELATED TO BANKING IN TEXAS. false true false true false false false false false true false false true true true false true false false false false false false false false false false false true false true false false false false false false false false false true true true false true 18 0 true 31 true true true false false false true true false false false X 43 43 true false true false true true true true true false false true true true true true true true false false X URSULA JIMENEZ 5124746889 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 CHRISTOPHER WILLISTON VI PRESIDENT & 38.00 2.00 X 309590 38338 47792 URSULA JIMENEZ DIRECTOR OF 38.00 2.00 X 187667 10329 37756 STEPHEN SCURLOCK DIR OF GOV R 40.00 X 253172 0 46784 CURTIS NELSON DIR OF MEMBE 40.00 X 214752 0 46002 JULIE COURTNEY PRESIDENT, I 7.00 33.00 X 19512 184849 47484 CHRISTY BUSSEY DIR OF GROWT 33.00 7.00 X 185494 41132 26959 WENDY FOSTER ASSOC. DIR O 40.00 X 146863 0 26864 MATTHEW SMITH DIR. OF INNO 13.20 26.80 X 55909 129573 29752 ALINA GREAVU DIR OF OPERA 40.00 X 129671 0 21487 KELLY GOULART REG COMPLIAN 40.00 X 125944 0 18259 APRYL SALAZAR COMPLIANCE P 8.00 32.00 X 25367 101469 21026 KYLE IRWIN IMM PAST CH 3.00 X X 0 0 0 KYLE IRWIN CHAIR (01-09 1.00 X X 0 0 0 CHRISTOPHER C DOYLE CHAIR (09-12 1.00 X X 0 0 0 TRACY HARRIS CHAIRMAN-ELE 1.00 X X 0 0 0 MATTHEW A CRABLE CHAIR-LEADER 1.00 X X 0 0 0 KEVIN MONK FDN CHAIR (0 1.00 X X 0 0 0 MICHAEL SCAIEF TREAS/SEC 1.00 X X 0 0 0 BRADLEY H TIDWELL PAST CHAIR 1.00 X X 0 0 0 HAZEM AHMED DIRECTOR (01 1.00 X 0 0 0 JOHN DAVID BAKER DIRECTOR 1.00 X 0 0 0 KELLY BARCLAY DIRECTOR (01 1.00 X 0 0 0 BYRON BEXLEY DIRECTOR 1.00 X 0 0 0 JOE BURNETT DIRECTOR 1.00 X 0 0 0 THOMAS H CANFIELD JR DIRECTOR 1.00 X 0 0 0 CHET CLAYTON DIRECTOR 1.00 X 0 0 0 DAVID DEANDA JR DIRECTOR (09 1.00 X 0 0 0 JAMES DREIBELBIS DIRECTOR 1.00 X 0 0 0 MIKE FERNANDEZ DIRECTOR 1.00 X 0 0 0 CORY FLENCHER DIRECTOR (01 1.00 X 0 0 0 DAN FRANK DIRECTOR 1.00 X 0 0 0 BARRY GOBER DIRECTOR 1.00 X 0 0 0 GABRIEL GUERRA DIRECTOR 1.00 X 0 0 0 JAMES DOAK HARTLEY DIRECTOR 1.00 X 0 0 0 SCOTT HEITKAMP DIRECTOR 1.00 X 0 0 0 RUSSELL HITT DIRECTOR 1.00 X 0 0 0 RICK JAMIESON DIRECTOR (09 1.00 X 0 0 0 DAVID KAPAVIK DIRECTOR (09 1.00 X 0 0 0 SLOAN KUEHL DIRECTOR 1.00 X 0 0 0 RICKY D LEAL DIRECTOR 1.00 X 0 0 0 JODY LEE DIRECTOR 1.00 X 0 0 0 FORREST LLOYD DIRECTOR 1.00 X 0 0 0 CINDY MANTHEY DIRECTOR (09 1.00 X 0 0 0 BRETT MCDOWELL DIRECTOR (09 1.00 X 0 0 0 WILL MILLER DIRECTOR 1.00 X 0 0 0 RONNIE MILLER DIRECTOR (01 1.00 X 0 0 0 MIKE MURPHY DIRECTOR (01 1.00 X 0 0 0 CORY NEWSOM DIRECTOR (01 1.00 X 0 0 0 SAM NUNN DIRECTOR 1.00 X 0 0 0 TIM O'BRIEN DIRECTOR (01 1.00 X 0 0 0 STEVE RETZLOFF DIRECTOR (01 1.00 X 0 0 0 MARTY RIVERS DIRECTOR 1.00 X 0 0 0 RODNEY RUTHART DIRECTOR (01 1.00 X 0 0 0 LEANN SANCHEZ DIRECTOR 1.00 X 0 0 0 RICHARD SCANIO DIRECTOR 1.00 X 0 0 0 LESLIE SEDLOCK DIRECTOR (09 1.00 X 0 0 0 THOMAS SELLERS DIRECTOR 1.00 X 0 0 0 KATHY SMITH DIRECTOR 1.00 X 0 0 0 KINNAN STOCKTON DIRECTOR (01 1.00 X 0 0 0 ROBERT TEMPLE DIRECTOR (01 1.00 X 0 0 0 ROY THOMPSON DIRECTOR 1.00 X 0 0 0 ROBERT UPCHURCH III DIRECTOR (09 1.00 X 0 0 0 CHRISTINE WEINZAPFEL DIRECTOR 1.00 X 0 0 0 REED WILLIAMS DIRECTOR 1.00 X 0 0 0 ROGER WILLIAMS DIRECTOR 1.00 X 0 0 0 GREG WILSON DIRECTOR 1.00 X 0 0 0 1653941 505690 370165 8 false true false OMNI FRISCO 4341 PGA PARKWAY FRISCO TX 75033 CONVENTION 330294 INTEGRIS 940 ARROYO SAN ANGELO TX 76903 IT SERVICES 256700 FIRST IN LAST OUT PRODUCTIONS PO BOX 1597 DRIPPING SPRINGS TX 78620 CONVENTION 102020 3 709419 709419 DUES 900099 1978280 1978280 CONVENTION 900099 894060 554400 339660 LEGISLATIVE FUND 900099 141035 141035 LEADERSHIP DIVISION 900099 129365 129365 ADVERTISING 541800 11610 11610 6380 6380 3160730 9893 9893 1072179 1072179 21762 21762 21762 21762 REIMBURSEMENTS 900099 12000 12000 MISC INCOME 900099 394 394 12394 4986377 2821854 11610 1443494 1480473 880631 36954 229816 161175 19744 22068 394802 20152 201458 27645 268083 202845 4042 916182 45320 47378 UBIT 2055 SUBSCRIPTIONS 59766 BAD DEBT EXPENSE 30000 DUES/ MEMBERSHIPS 22748 40859 5114196 0 0 0 725779 548070 443072 240111 504411 283943 20000 20000 204692 177421 3951475 2493634 1560987 1457841 4666 4666 3251108 4101242 6714715 6833294 62218 80040 1094099 966836 498865 517735 1655182 1564611 X 5059533 5268683 5059533 5268683 6714715 6833294 -127819 336969 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 1978280 550931 550931 710005 -159074 245921 245921 2224231 1335670 888561 356904 151787 205117 1059578 974837 84741 64841 31340 33501 1457841 CASH SURRENDER VALUE OF LIFE INS 1910433 INTERCO. REC - IBAT SERVICES 705695 INTERCO. REC - IBAT MKT., INC. 614973 INTERCO. REC. - MAIN STREET 562203 RIGHT OF USE ASSET 302159 INTERCO. REC. - IBAT FINANCIAL SVS 5779 4101242 LEASE LIABILITY 238695 DEFERRED SALARY CONT PLAN 212500 LEASE LIABILITY CURRENT 63464 EMPLOYEE BENFIT PLAN PAYABLE 3076 517735 X SCHEDULE D, PAGE 3, PART X EXPLANATION: THE MOST SIGNIFICANT TAX POSITION OF THE ASSOCIATION IS ITS ASSERTION THAT IT IS EXEMPT FROM INCOME TAXES AND ITS DETERMINATION OF WHETHER ANY AMOUNTS ARE SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT). THE INTERNAL REVENUE SERVICE (IRS) CONSIDERS THIS "BUSINESS INCOME" UNRELATED TO THE ASSOCIATION'S TAX EXEMPT STATUS. A PORTION OF THE PROFIT FROM THESE ACTIVITIES IS SUBJECT TO FEDERAL INCOME TAXES. FOR THE YEAR ENDED DECEMBER 31, 2023, IBAT ACCRUED FOR ESTIMATED UNRELATED BUSINESS INCOME TAXES DUE. FOR THE YEAR ENDED DECEMBER 31, 2022, IBAT HAD NO UNRELATED BUSINESS INCOME. ALL SIGNIFICANT TAX POSITIONS HAVE BEEN CONSIDERED BY MANAGEMENT AND IT HAS DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ALL TAX POSITIONS WOULD BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. X true false X X X X false false false CHRISTOPHER WILLISTON VI PRESIDENT & CEO 242390 38338 59500 7700 10025 34789 2978 354404 41316 URSULA JIMENEZ DIRECTOR OF FINANCE 158733 10329 18951 9983 36902 854 224569 11183 STEPHEN SCURLOCK DIR OF GOV RELATIONS 218875 20875 13422 10597 36187 299956 CURTIS NELSON DIR OF MEMBERSHIP 188597 19696 6459 7949 38053 260754 JULIE COURTNEY PRESIDENT, IBAT SVCS 13744 159153 3520 15683 2248 10013 1107 4931 25547 15899 46166 205679 CHRISTY BUSSEY DIR OF GROWTH & DEV 146878 34155 18961 3426 19655 3551 7449 1643 14827 3040 207770 45815 WENDY FOSTER ASSOC. DIR OF GOV RE 140433 6250 180 1250 25614 173727 MATTHEW SMITH DIR. OF INNOVATION 53304 124285 2551 5179 54 109 3061 6214 12058 8419 71028 144206 ALINA GREAVU DIR OF OPERATIONS 113771 15831 69 5191 16296 151158 SCHEDULE J, PART III FORM 990, SCH J: IBAT IS THE COMMON PAYMASTER FOR ITSELF AND ITS RELATED ENTITIES. AMOUNTS LISTED ON FORM 990, PART VII, SECTION A, COLUMN E AND SCHEDULE J, PART II, ROW II REPRESENTS ALLOCATION OF SHARED PAYROLL EXPENSES TO IBAT'S RELATED ENTITIES. STEVE SCURLOCK KEY EMPLOYEE MEMBERSHIP FEE X 20000 20000 false false true 20000 FORM 990, PART VI - BYRON BEXLEY AND RICHARD SCANIO - BUSINESS RELATIONSHIP - CHRIS DOYLE AND MATT CRABLE - BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 4 DURING THE YEAR, THE ORGANIZATION AMENDED ITS BYLAWS BY - UPDATING THE EXECUTIVE COMMITTEE TO INCLUDE THE CHAIRMAN OF THE IBAT POLITICAL ACTION COMMITTEE FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP ELIGIBILITY IS SUBJECT TO APPROVAL BY THE BOARD OF DIRECTORS AND PAYMENT OF THE REQUISITE DUES. MEMBERSHIP IS DIVIDED INTO FIVE CLASSES; ASSOCIATE, CORRESPONDENT ASSOCIATE, SUSTAINING MEMBER BANK, AFFILIATE, AND LEADERSHIP DIVISION. FORM 990, PAGE 6, PART VI, LINE 7A AT EACH MEETING OF THE ASSOCIATION AND UPON EACH PROPOSAL PRESENTED AT SUCH MEETING EACH MEMBER OF THE ASSOCIATION IN GOOD STANDING SHALL BE ENTITLED TO ONE VOTE TO BE CAST BY ONE OF ITS OFFICERS OR DIRECTORS DESIGNATED BY SUCH MEMBER OR OTHERWISE AUTHORIZED. FORM 990, PAGE 6, PART VI, LINE 7B ALL MEMBERS OF THE ASSOCIATION IN GOOD STANDING SHALL BE ENTITLED TO VOTE ON CHANGES TO BY-LAWS, ELECTION OF OFFICERS, ADDITION OF BOARD MEMBERS AND VARIOUS MANAGEMENT ITEMS. FORM 990, PAGE 6, PART VI, LINE 11B A DRAFT TAX RETURN WILL BE REVIEWED BY THE BUDGET, AUDIT, AND COMPENSATION COMMITTEE WITH THE TAX RETURN PREPARING CPA. THE BUDGET, AUDIT, AND COMPENSATION COMMITTEE WILL MAKE ANY CORRECTIONS AND APPROVE FOR FILING. A COPY OF THE RETURN WILL BE PROVIDED TO THE BOARD MEMBERS BEFORE FILING THE TAX RETURN. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER IS REQUIRED TO COMPLETE, SIGN, AND RETURN A DISCLOSURE POLICY AT THE BEGINNING OF EVERY YEAR. PERIODIC REMINDERS OCCUR AT BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF THE CEO IS DETERMINED BY THE BUDGET, AUDIT, AND COMPENSATION COMMITTEE. THE PROCESS FOR DETERMINING COMPENSATION INCLUDES A WRITTEN EMPLOYMENT CONTRACT, COMPENSATION STUDY, APPROVAL BY THE BUDGET, AUDIT AND COMPENSATION COMMITTEE AND THEN FINALLY BY THE EXECUTIVE COMMITTEE AND/OR THE BOARD OF DIRECTORS OF IBAT. THIS DECISION-MAKING PROCESS IS DOCUMENTED IN THE BOARD MINUTES. COMPENSATION FOR KEY EMPLOYEES IS DETERMINED BY THE CEO AND REVIEWED BY THE BUDGET, AUDIT, AND COMPENSATION COMMITTEE. THE ORGANIZATION PARTICIPATES IN AN ASSOCIATION SALARY SURVEY THAT COMPARES POSITIONS TO THE SALARIES OF OTHER ASSOCIATIONS. THE SURVEY IS USED AS A BASIS FOR DETERMINING SALARY RANGE FOR EACH STAFF POSITION. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC THROUGH WRITTEN OR ORAL REQUEST. MAIN STREET FOUNDATION 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 742932297 EDUCATION TX 501C3 10 N/A false IBAT PAC 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 742791631 PAC TX 527 N/A false IBAT SERVICES INC 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 742306778 SERVICES TX IBAT C CORP 615448 1212342 1.00000 true IBAT MARKETING INC 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 742597021 SERVICES TX IBAT C CORP 594965 324879 1.00000 true IBAT FINANCIAL SERVICES INC 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78730 760311543 INSURANCE TX IBAT C CORP 23431 1637315 1.00000 true IBAT BOND TRUST 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78701 746290508 INSURANCE TX IBAT TRUST 12683 872391 1.00000 true IBAT PERFORMANCE 6500 RIVER PLACE BLVD BLD 4 STE 101 AUSTIN TX 78701 880594840 SERVICES TX IBAT C CORP 567333 241825 1.00000 true false false false false false false false false false false false true false true true false true false true IBAT FINANCIAL SERVICES O 21203 ACTUAL CASH IBAT FINANCIAL SERVICES Q 2633 ACTUAL CASH IBAT MARKETING INC O 246984 ACTUAL CASH IBAT MARKETING INC N 6567 ACTUAL CASH IBAT MARKETING INC Q 797 ACTUAL CASH IBAT SERVICES INC O 394718 ACTUAL CASH IBAT SERVICES INC N 6737 ACTUAL CASH IBAT SERVICES INC Q 3261 ACTUAL CASH IBAT SERVICES INC L 584870 ACTUAL CASH MAIN STREET FOUNDATION Q 1668 ACTUAL CASH MAIN STREET FOUNDATION N 6010 ACTUAL CASH MAIN STREET FOUNDATION O 403013 ACTUAL CASH IBAT BOND TRUST O 3370 ACTUAL CASH IBAT PERFORMANCE O 551796 ACTUAL CASH IBAT PERFORMANCE Q 2514 ACTUAL CASH IBAT PERFORMANCE N 455 ACTUAL CASH IBAT SERVICES S 419902 CASH - INTERCOMPANY MAIN STREET FOUNDATION S 125159 CASH - INTERCOMPANY IBAT PAC S 27338 ACTUAL CASH