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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>IIBA is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. Contributions to the Organization are deductible for purposes of Federal and State income taxes and are not subject to gift and estate taxes. Management has evaluated its current tax positions as of financial statement date and is not aware of any significant and uncertainty tax positions for which a reserve would be necessary.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>Each director is furnished an electronic version for review prior to filing.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization regularly questions the officers, directors, and key employees concerning compliance with the policy.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>The IIBA Executive Committee which consists of the President, Vice-President, Secretary, and Treasurer of the Board, (all of whom are independent persons) makes a recommendation to the Full Board regarding compensation for the Executive Director. The Executive Director is not involved in the compensation review and approval process. The Board conducts a review of comparative compensation data for the executive director</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>The Organization's governing documents, conflict of interest policy, and financial statements are made available upon request to affected individuals in compliance with Federal law governing required disclosures.</ExplanationTxt>
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