IOWA ASSOCIATION OF BUSINESS & INDUSTRY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
IOWA ASSOCIATION OF BUSINESS & INDUSTRY (EIN 42-0332900)
Tax period
2018-07-01 to 2019-06-30
Filed
2019-11-14
IRS object ID
201923189349311017
Schema version
2018v3.1
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 ReturnHeader

FieldValueIRS element (for citing)
Return2019-11-14T15:20:59-06:00ReturnTs
Tax Period End2019-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line15550 WILD ROSE LANE SUITE 300AddressLine1Txt
CityWEST DES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP502665304ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN420332900EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1IOWA ASSOCIATION OF BUSINESS & INDUSTRYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlIOWABusinessNameControlTxt
Phone5152808000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 EAST COURT AVENUE NO 100AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMICHAEL RALSTONPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone5152808000PhoneNum
Signature2019-11-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJASON HERRIG CPAPreparerPersonNm
PTINP01686074PTIN
Phone5152224400PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address67.137.57.251IPv4AddressTxt
FieldValueIRS element (for citing)
IP2019-11-11IPDt
IP Tm15:48:08IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id34A274CD296AEB076455547569243199D9BCE85CAtSubmissionCreationDeviceId
At Submission Filing Device IdCE571DEAEA95B2A4E970C845C63D688D3415C3F3AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-04-17 16:48:07ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMICHAEL RALSTONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 EAST COURT AVENUE NO 100AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,394,054GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.IOWAABI.ORGWebsiteAddressTxt
Type Of Organization AssocYes (X)TypeOfOrganizationAssocInd
Formation1984FormationYr
Legal Domicile StateIALegalDomicileStateCd
Activity Or MissionTO FOSTER A FAVORABLE BUSINESS, ECONOMIC, GOVERNMENTAL AND SOCIAL CLIMATE WITHIN THE STATE OF IOWA SO THAT OUR CITIZENS HAVE THE OPPORTUNITY TO ENJOY THE HIGHEST POSSIBLE QUALITY OF LIFE.ActivityOrMissionDesc
Voting Members Governing Body64VotingMembersGoverningBodyCnt
Voting Members Independent63VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers80TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,253,610PYContributionsGrantsAmt
CY Contributions Grants$1,241,126CYContributionsGrantsAmt
PY Program Service Revenue$757,898PYProgramServiceRevenueAmt
CY Program Service Revenue$811,732CYProgramServiceRevenueAmt
PY Investment Income$453PYInvestmentIncomeAmt
CY Investment Income$1,077CYInvestmentIncomeAmt
PY Other Revenue$309,520PYOtherRevenueAmt
CY Other Revenue$340,119CYOtherRevenueAmt
PY Total Revenue$2,321,481PYTotalRevenueAmt
CY Total Revenue$2,394,054CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,356,135PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,378,768CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$915,015PYOtherExpensesAmt
CY Other Expenses$988,472CYOtherExpensesAmt
PY Total Expenses$2,271,150PYTotalExpensesAmt
CY Total Expenses$2,367,240CYTotalExpensesAmt
PY Revenues Less Expenses$50,331PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$26,814CYRevenuesLessExpensesAmt
Total Assets BOY$1,048,189TotalAssetsBOYAmt
Total Assets EOY$1,064,410TotalAssetsEOYAmt
Total Liabilities BOY$150,822TotalLiabilitiesBOYAmt
Total Liabilities EOY$140,229TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$897,367NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$924,181NetAssetsOrFundBalancesEOYAmt
MissionTO FOSTER A FAVORABLE BUSINESS, ECONOMIC, GOVERNMENTAL AND SOCIAL CLIMATE WITHIN THE STATE OF IOWA SO THAT OUR CITIZENS HAVE THE OPPORTUNITY TO ENJOY THE HIGHEST POSSIBLE QUALITY OF LIFE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescIOWA ASSOCIATION OF BUSINESS & INDUSTRY (ABI) DEVELOPS PROGRAMMING WITH THE INPUT OF MEMBERS TO PROVIDE SOLUTIONS TO COMMON QUESTIONS IN IOWA'S BUSINESS COMMUNITIES AND TO IDENTIFY BEST PRACTICES IN EFFECTIVELY ADDRESSING THEM. ABI HAS A TEAM OF INDUSTRY EXPERTS DEDICATED TO SOLVING ABI MEMBERS' ISSUES.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document58IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee14EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible ContributionsYes (1)NondeductibleContributionsInd
Nondeductible Contri DisclYes (1)NondeductibleContriDisclInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members64GoverningBodyVotingMembersCnt
Independent Voting Member63IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL RALSTONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone5152808000PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 EAST COURT AVENUE NO 100AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (66 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID BYWATER
CHAIR1.00Yes (X)Yes (X)$0$0$0
CINDY DIETZ
VICE CHAIR1.00Yes (X)Yes (X)$0$0$0
STEVEN BRADFORD
TREASURER1.00Yes (X)Yes (X)$0$0$0
KIM AUGSPURGER
SECRETARY1.00Yes (X)Yes (X)$0$0$0
DAVE ZROSTLIK
PAST CHAIR1.00Yes (X)$0$0$0
SEAN ABBAS
DIRECTOR1.00Yes (X)$0$0$0
MATTHEW AHMANN
DIRECTOR1.00Yes (X)$0$0$0
KELLY BARRICK
DIRECTOR1.00Yes (X)$0$0$0
DOUG BASS
DIRECTOR1.00Yes (X)$0$0$0
MATT BEMRICH
DIRECTOR1.00Yes (X)$0$0$0
TIMOTHY J BIANCO
DIRECTOR1.00Yes (X)$0$0$0
JENN BLEIL
DIRECTOR1.00Yes (X)$0$0$0
BRETT BOSWORTH
DIRECTOR1.00Yes (X)$0$0$0
ANDY BRAMSTEDT
DIRECTOR1.00Yes (X)$0$0$0
CASEY CASON
DIRECTOR1.00Yes (X)$0$0$0
TIM CONLON
DIRECTOR1.00Yes (X)$0$0$0
LARRY COUNTRYMAN
DIRECTOR1.00Yes (X)$0$0$0
DICK DAVIDSON
DIRECTOR1.00Yes (X)$0$0$0
JD DAVIS
DIRECTOR1.00Yes (X)$0$0$0
CONNOR DEERING
DIRECTOR1.00Yes (X)$0$0$0
TOM DETERMANN
DIRECTOR1.00Yes (X)$0$0$0
PAUL DREY
DIRECTOR1.00Yes (X)$0$0$0
STEVE DUST
DIRECTOR1.00Yes (X)$0$0$0
RICH DWYER
DIRECTOR1.00Yes (X)$0$0$0
MIKE ESPESET
DIRECTOR1.00Yes (X)$0$0$0
MICHELE FARRELL
DIRECTOR1.00Yes (X)$0$0$0
RAND FISHER
DIRECTOR1.00Yes (X)$0$0$0
NICK GERHART
DIRECTOR1.00Yes (X)$0$0$0
JASON W GROSS
DIRECTOR1.00Yes (X)$0$0$0
ROGER HARGENS
DIRECTOR1.00Yes (X)$0$0$0
JACK HASKEN
DIRECTOR1.00Yes (X)$0$0$0
MIKE HENNINGSEN
DIRECTOR1.00Yes (X)$0$0$0
STEVE JACOBS
DIRECTOR1.00Yes (X)$0$0$0
ALAN JOHNSON
DIRECTOR1.00Yes (X)$0$0$0
WAYNE JOHNSON
DIRECTOR1.00Yes (X)$0$0$0
PHIL JONES
DIRECTOR1.00Yes (X)$0$0$0
BRENT KJELLBERG
DIRECTOR1.00Yes (X)$0$0$0
ANDY KRETZ
DIRECTOR1.00Yes (X)$0$0$0
JOHN KROGMAN
DIRECTOR1.00Yes (X)$0$0$0
MARY LANDHUIS
DIRECTOR1.00Yes (X)$0$0$0
KELLAN LONGENECKER
DIRECTOR1.00Yes (X)$0$0$0
KIRK L MCCOLLOUGH
DIRECTOR1.00Yes (X)$0$0$0
TODD MCDONALD
DIRECTOR1.00Yes (X)$0$0$0
JACK B MCFARLAND
DIRECTOR1.00Yes (X)$0$0$0
RANDY A MOORE
DIRECTOR1.00Yes (X)$0$0$0
ALAN MORES
DIRECTOR1.00Yes (X)$0$0$0
STACEY PELLETT
DIRECTOR1.00Yes (X)$0$0$0
JEANINE PENTICOFF
DIRECTOR1.00Yes (X)$0$0$0
RICH PHELAN
DIRECTOR1.00Yes (X)$0$0$0
JACK F PRAY
DIRECTOR1.00Yes (X)$0$0$0
JOHN RICHES
DIRECTOR1.00Yes (X)$0$0$0
CHRIS SACKETT
DIRECTOR1.00Yes (X)$0$0$0
ART SLUSARK
DIRECTOR1.00Yes (X)$0$0$0
TODD A SOMMERFELD
DIRECTOR1.00Yes (X)$0$0$0
JOHNNE SYVERSON
DIRECTOR1.00Yes (X)$0$0$0
BRUCE TAMISIEA
DIRECTOR1.00Yes (X)$0$0$0
KRISTA TANNER
DIRECTOR1.00Yes (X)$0$0$0
RICK TOLLAKSON
DIRECTOR1.00Yes (X)$0$0$0
MINDI VANDENBOSCH
DIRECTOR1.00Yes (X)$0$0$0
MOLLY VARANGKOUNH
DIRECTOR1.00Yes (X)$0$0$0
DREW F VOGEL
DIRECTOR1.00Yes (X)$0$0$0
PETER E VOORHEES
DIRECTOR1.00Yes (X)$0$0$0
TOM YEOMAN
DIRECTOR1.00Yes (X)$0$0$0
MICHAEL RALSTON
PRESIDENT40.00Yes (X)$275,895$0$26,552
NICOLE CRAIN
SENIOR VICE PRESIDENT, PUBLIC POLICY40.00$149,145$0$11,535Yes (X)
KATHY ANDERSON
VP MEMBER DEVELOPMENT40.00$116,437$0$12,015Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$541,477TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$50,102TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1R&R REALTYBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line11225 JORDAN CREEK PKWY 200AddressLine1Txt
CityWEST DES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50266ZIPCd
FieldValueIRS element (for citing)
ServicesOFFICE LEASEServicesDesc
Compensation$158,995CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$1,009,045MembershipDuesAmt
All Other Contributions$232,081AllOtherContributionsAmt
Total Contributions$1,241,126TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CONVENTION INCOME611430$641,914$641,914
SEMINARS611430$169,818$169,818
FieldValueIRS element (for citing)
Total Program Service Revenue$811,732TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,077TotalRevenueColumnAmt
Exclusion$1,077ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$62,623TotalRevenueColumnAmt
Exclusion$62,623ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MANAGEMENT SERVICES541610$267,498$267,498
PUBLIC POLICY541900$9,998$9,998
FieldValueIRS element (for citing)
Other Revenue Total$277,496OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,394,054TotalRevenueColumnAmt
Related Or Exempt Func Income$1,089,228RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$63,700ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$283,310TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$912,189TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$27,232TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$67,156TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$88,881TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$403TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$10,946TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$215,466TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$4,324TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$44,444TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$167,181TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$9,293TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$469,537TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$525TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$5,499TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
PROGRAM AND MEMBER RELA$33,961
BAD DEBT EXPENSE$13,810
DUES$13,083

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,367,240TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$158,515BOYAmt
EOY$453,602EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$603,318BOYAmt
EOY$454,245EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$122,543BOYAmt
EOY$66,325EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$49,207BOYAmt
EOY$37,088EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$403,296LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$387,983LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$18,851BOYAmt
EOY$15,313EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$95,755BOYAmt
EOY$37,837EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,048,189BOYAmt
EOY$1,064,410EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$92,721BOYAmt
EOY$72,122EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$44,387BOYAmt
EOY$57,401EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$13,714BOYAmt
EOY$10,706EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$150,822BOYAmt
EOY$140,229EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$711,219BOYAmt
EOY$757,029EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$186,148BOYAmt
EOY$167,152EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$897,367BOYAmt
EOY$924,181EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,048,189BOYAmt
EOY$1,064,410EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$26,814ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues Nonded0SubstantiallyAllDuesNondedInd
Only In House Lobbying0OnlyInHouseLobbyingInd
Agree Carryover Prior YearYes (1)AgreeCarryoverPriorYearInd
Dues Assessments$1,009,045DuesAssessmentsAmt
Non Deductible Lbbyng Pltcl CY$279,847NonDeductibleLbbyngPltclCYAmt
Non Ded Lbbyng Pltcl Cyov-$247,292NonDedLbbyngPltclCyovAmt
Non Deductible Lbbyng Pltcl Tot$32,555NonDeductibleLbbyngPltclTotAmt
Aggregate Reported Dues Ntc$252,261AggregateReportedDuesNtcAmt
Taxable-$219,706TaxableAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$85,390OtherCostOrOtherBasisAmt
Depreciation$84,488DepreciationAmt
Book Value$902BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$317,906OtherCostOrOtherBasisAmt
Depreciation$303,495DepreciationAmt
Book Value$14,411BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$15,313TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescCAPITAL LEASE PAYABLEDesc
Amt$10,706Amt
FieldValueIRS element (for citing)
Total Liability$10,706TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,394,054TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported$0RevenueNotReportedAmt
Revenue Subtotal$2,394,054RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,394,054TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,367,240TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$2,367,240ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,367,240TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
Explanation9THE ASSOCIATION IS EXEMPT FROM TAXATION UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION DOES RECEIVE CERTAIN UNRELATED BUSINESS INCOME; HOWEVER, RELATED EXPENSES EXCEEDED INCOME FOR THE YEARS ENDED JUNE 30, 2019 AND 2018. LOBBYING ACTIVITIES ARE DISCLOSED AS BEING NONDEDUCTIBLE ON THE ASSOCIATION'S MEMBER DUES INVOICES. THE ASSOCIATION HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS AT JUNE 30, 2019 AND 2018.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (1)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (1)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL RALSTON
PRESIDENT$215,895$0$60,000$0$0$0$13,750$0$12,802$0$302,447$0$0$0
NICOLE CRAIN
SENIOR VICE PRESIDENT, PUBLIC POLICY$124,145$0$25,000$0$0$0$6,305$0$5,230$0$160,680$0$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 1AFormAndLineReferenceDesc
ExplanationABI REIMBURSES ANY EMPLOYEES WHO PAY A HEALTH CLUB MEMBERSHIP UP TO $20/MONTH. KATHY ANDERSON WAS THE ONLY PERSON LISTED ON FORM 990, PART VII, SECTION A WHO RECEIVED THE HEALTH CLUB REIMBURSEMENT IN FY17 IN THE AMOUNT OF $240.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6ABI HAS ONE CLASS OF VOTING MEMBERS KNOWN AS GENERAL MEMBERS. EACH GENERAL MEMBER IS ENTITLED TO ONE VOTE AT ALL MEETINGS OF THE MEMBERS.
FORM 990, PART VI, SECTION A, LINE 7AEACH MEMBER HAS THE RIGHT TO CAST A SINGLE VOTE, IN PERSON, FOR EACH VACANCY ON THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND THEN PROVIDED TO THE AUDIT COMMITTEE TO REVIEW AND APPROVE. PRIOR TO FILING, ALL BOARD MEMBERS ARE PROVIDED A COPY OF THE APPROVED RETURN.
FORM 990, PART VI, SECTION B, LINE 12CTHERE IS AN ANNUAL COMPLETION OF A WRITTEN CONFLICT OF INTEREST DISCLOSURE REPORT AS WELL AS PERIODIC REVIEWS FOR POTENTIAL CONFLICTS CONDUCTED BY BOARD AND STAFF. THE CONFLICT OF INTEREST POLICY APPLIES TO BOTH BOARD MEMBERS AND EMPLOYEES. EMPLOYEES ARE TO REPORT CONFLICTS OF INTEREST TO A MEMBER OF MANAGEMENT OR THE HUMAN RESOURCES REPRESENTATIVE IMMEDIATELY UPON DISCOVERY OR SUSPICION OF A CONFLICT. BOARD MEMBERS REPORT TO OTHER BOARD MEMBERS WHO ARE NOT IN CONFLICT. EACH SITUATION WILL BE REVIEWED ON ITS MERITS AND THEN A COURSE OF ACTION WILL BE DETERMINED.
FORM 990, PART VI, SECTION B, LINE 15PRESIDENT'S AND KEY EMPLOYEES' PROCESS OF DETERMINING COMPENSATION INCLUDES A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. 2018 WAS THE MOST CURRENT YEAR IN WHICH THIS PROCESS TOOK PLACE.
FORM 990, PART VI, SECTION C, LINE 19ABI MAKES THE FORM 990, ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XII, LINE 2C:THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1IOWA ASSOCIATION OF BUSINESS & INDUSTRY FOUNDATIONBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1400 EAST COURT AVENUE STE 100AddressLine1Txt
CityDES MOINESCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50309ZIPCd
FieldValueIRS element (for citing)
EIN421242565EIN
Primary ActivitiesTO DEVELOP A CADRE OF FUTURE LEADERS AND TO MAINTAIN AN ALUMNI GROUPPrimaryActivitiesTxt
Legal Domicile StateIALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 10PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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