2024-11-13T19:49:36-05:00 2023-12-31 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD STE 100 AUSTIN TX 787313184 990 2023-01-01 746062502 TEXAS ASSOCIATION OF BROADCASTERS TEXA 5123229944 502 E 11TH STREET STE 200 AUSTIN TX 78701 OSCAR RODRIGUEZ PRESIDENT 5123229944 2024-11-13 true false RONALD H REYNOLDS CPA P00964479 5122063141 2024-11-13 2023 2024-10-15 13:58:12Z EXTENDED TO 111524 OSCAR RODRIGUEZ 502 E 11TH STREET STE 200 AUSTIN TX 78701 2596448 false X WWW.TAB.ORG X 1953 TX PROMOTION OF AND EDUCATION OF THE FIELD OF BROADCASTING. 36 36 7 50 44999 0 2593602 2070139 17258 48320 72677 102745 2683537 2221204 10000 0 0 1107510 1173760 0 0 1247498 1308433 2365008 2482193 318529 -260989 4934574 4534060 1009280 869755 3925294 3664305 X TAB STRIVES TO PROMOTE AND PROTECT A FAVORABLE ECONOMIC AND REGULATORY CLIMATE FOR BROADCASTING AND EDUCATES MEMBERS AND THE PUBLIC AT LARGE ABOUT THE OPPORTUNITIES AVAILABLE AND ADVANCEMENTS POSSIBLE THROUGH THE EFFORTS OF FREE, OVER-THE-AIR BROADCAST OPERATIONS. false false MEMBER SERVICES - MEMBERS HAVE ACCESS TO LEGAL ADVICE ON TOPICS RANGING FROM THE FIRST AMENDMENT, NEWSGATHERING AND ADVERTISING DISCLOSURES, TO LABOR LAWS, STATE TAX POLICY AND FCC REGULATORY COMPLIANCE. MEMBERS ALSO HAVE ACCESS TO TECHNICAL ASSISTANCE WITH THE EMERGENCY ALERT SYSTEM, RESOURCES NECESSARY FOR RECRUITING A DIVERSE WORKFORCE, AND A VOLUNTARY ASSESSMENT OF COMPLIANCE WITH FCC TECHNICAL REGULATIONS. IN ADDITION, MEMBERS RECEIVE REGULAR BRIEFINGS ON KEY INSIGHTS INTO STATE AND FEDERAL POLICYMAKING AND BENEFIT FROM YEAR-ROUND GOVERNMENTAL RELATIONS ADVOCACY BEFORE STATE AND FEDERAL POLICYMAKERS ADDRESSING THE INDUSTRY'S VARIED INTERESTS. CONVENTION & OTHER TRAINING - MEMBERS HAVE ACCESS TO ONLINE TRAINING FOR MANAGEMENT, OPERATIONAL, SALES AND HUMAN RESOURCES STAFF; A STATEWIDE CONFERENCE PROVIDING MANAGEMENT, LEGAL, REGULATORY, SALES, PROMOTIONAL AND TECHNOLOGY TRAINING, AS WELL AS TECHNOLOGY DEMONSTRATIONS; A SEPARATE STATEWIDE CONFERENCE ON NEWSGATHERING PRACTICES; PERIODIC REGIONAL SALES TRAINING PROGRAMS; A VIRTUAL SEVEN-WEEK TRAINING PROGRAM FOR NEW ADVERTISING EXECUTIVES, AND A BIENNIAL CONFERENCE ON STATE LEGISLATIVE POLICY ISSUES. PUBLIC AWARENESS - MEMBERS BENEFIT FROM THE ASSOCIATION'S ANNUAL PUBLIC SERVICE RESEARCH PROJECT WHICH DOCUMENTS THE VALUE OF BROADCASTERS' CONTRIBUTIONS TO LOCAL COMMUNITIES, AN ONLINE JOB BANK WHICH PROMOTES EMPLOYMENT OPPORTUNITIES AT STATIONS THROUGHOUT TEXAS AND HELPS THEM RECRUIT A DIVERSE WORKFORCE. MEMBERS' ROBUST SUPPORT OF THE ASSOCIATION'S PUBLIC EDUCATION PARTNERSHIP PROGRAM WHICH DISTRIBUTES STATEWIDE MESSAGES OF PUBLIC IMPORTANCE UNDERSCORES THE CONTINUED EFFECTIVENESS OF BROADCAST ADVERTISING. false false false true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 22 0 true 7 true true true false false false false false false false X 36 36 true false false false true true true true true false false true true true true true true true false false X NANCY HUTZLER 5123229944 502 E 11TH ST STE 200 AUSTIN TX 78701 OSCAR RODRIGUEZ PRESIDENT 40.00 X 278322 0 30067 NANCY HUTZLER BUSINESS MAN 40.00 X 125750 0 21820 MICHAEL SCHNEIDER VP LEGIS AFF 40.00 X 150750 0 25061 BETH BOBBITT VP MEMBER SV 40.00 X 142500 0 15710 PAUL GLEISER PAST CHAIR ( 1.00 X X 0 0 0 AMY VILLARREAL CHAIRMAN (23 1.00 X X 0 0 0 JOHN MOESCH VICE CHAIR ( 1.00 X X 0 0 0 LUIS VILLARREAL TREAS (23-24 1.00 X X 0 0 0 BRIAN PURDY SECRETARY (2 1.00 X X 0 0 0 MARK MASEPHOL PAST CHAIR ( 1.00 X X 0 0 0 PAUL GLEISER CHAIR (22-23 1.00 X X 0 0 0 AMY VILLARREAL VICE CHAIR ( 1.00 X X 0 0 0 JOHN MOESCH TREASURER (2 1.00 X X 0 0 0 LUIS VILLARREAL SECRETARY (2 1.00 X X 0 0 0 DAVID ABEL DIRECTOR 1.00 X 0 0 0 JOHN BUTLER DIRECTOR 1.00 X 0 0 0 BEN DOWNS DIRECTOR 1.00 X 0 0 0 STEVE EBERHART DIRECTOR 1.00 X 0 0 0 SARAH FRAZIER DIRECTOR 1.00 X 0 0 0 MARY MIKE HATCHER DIRECTOR 1.00 X 0 0 0 TAMI HONESTY DIRECTOR 1.00 X 0 0 0 DAVID KLEMENT DIRECTOR 1.00 X 0 0 0 CAREY MARTIN DIRECTOR 1.00 X 0 0 0 BRENT MCCLURE DIRECTOR 1.00 X 0 0 0 BRAD MORAN DIRECTOR 1.00 X 0 0 0 CHRIS MORRIS DIRECTOR 1.00 X 0 0 0 CAROLYN MUNGO DIRECTOR 1.00 X 0 0 0 ANITA SAENZ-CARVALHO DIRECTOR 1.00 X 0 0 0 BRANDY SANCHEZ DIRECTOR 1.00 X 0 0 0 PAT STACEY DIRECTOR 1.00 X 0 0 0 JOSH YOUNG DIRECTOR 1.00 X 0 0 0 MIKE LEE DIRECTOR 1.00 X 0 0 0 LORI BRUFFETT DIECTOR (23- 1.00 X 0 0 0 DAVID CANDELARIA DIRECTOR (23 1.00 X 0 0 0 GLENN COLEMAN DIRECTOR (23 1.00 X 0 0 0 CHUCK CONRAD DIRECTOR (23 1.00 X 0 0 0 ASHLI DANSBY DIRECTOR (23 1.00 X 0 0 0 KEVIN FRADY DIRECTOR (23 1.00 X 0 0 0 VICKY GUERRERO DIRECTOR (23 1.00 X 0 0 0 LINDA GUERRERO DEICLA DIRECTOR (23 1.00 X 0 0 0 BRENDA JASKULSKE DIRECTOR (23 1.00 X 0 0 0 ERIC LASSBERG DIRECTOR (23 1.00 X 0 0 0 BOB MACKAY DIRECTOR (23 1.00 X 0 0 0 JAMES PICKENS DIRECTOR (23 1.00 X 0 0 0 JEFF ZIMMERMAN DIRECTOR (23 1.00 X 0 0 0 CARLEEN DARK DIRECTOR (22 1.00 X 0 0 0 TONY DEMARS DIRECTOR (22 1.00 X 0 0 0 CHRISTINE ESCOBAR DIRECTOR (22 1.00 X 0 0 0 CINDY GILSTRAP DIRECTOR (22 1.00 X 0 0 0 JOHN HANNON DIRECTOR (22 1.00 X 0 0 0 RAUL JAUREQI DIRECTOR (22 1.00 X 0 0 0 ERIC KAUFFMAN DIRECTOR (22 1.00 X 0 0 0 BRIAN PURDY DIRECTOR (22 1.00 X 0 0 0 JEFF ROSENBERG DIRECTOR (22 1.00 X 0 0 0 ROBERT SARABIA DIRECTOR (22 1.00 X 0 0 0 697322 92658 4 false true false JW MARRIOTT AUSTIN 62960 COLLECTION DRIVE CHICAGO IL 606930960 CONVENTION SERV 190478 1 NCSA CONTRACTS 900099 1119167 1119167 MEMBERSHIP DUES 900099 436062 436062 CONVENTION & SEMINARS 900099 430520 243915 186605 NEWS AWARDS 900099 58463 58463 INSPECTIONS 900099 12600 12600 13327 3405 9922 2070139 48858 48858 477419 374706 102713 102713 35077 67636 538 -538 -538 -538 MISC INCOME 900099 32 32 32 2221204 754477 44999 1421728 455959 584686 12900 54362 65853 39253 20900 155341 50400 74962 74736 175670 12277 445032 34166 16124 LEGISLATIVE 80705 NCSA EXPENSE 55161 MEMBER SERVICES 42476 BOARD EXPENSES 18988 12242 2482193 0 0 0 718278 1349293 2059741 1097391 111539 207888 107138 89979 5456892 3685427 1924889 1771465 12989 18044 4934574 4534060 73862 104340 207852 177311 391625 247108 335941 340996 1009280 869755 X 3925294 3664305 3925294 3664305 4934574 4534060 -260989 X false true X true false true false false 273356 273356 3703025 2270591 1432434 858406 827121 31285 506832 474492 32340 115273 113223 2050 1771465 TBE FOUNDATION BUILDING LOAN 300000 DEPOSITS 22952 LEASE LIABILITY 18044 340996 X 2595910 374706 374706 2221204 2221204 2856899 374706 374706 2482193 2482193 SCHEDULE D, PAGE 3, PART X THE MOST SIGNIFICANT TAX POSITIONS OF THE ASSOCIATION ARE 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 ASSOCIATION PROVIDES VARIOUS SERVICES TO THE MEMBERS, INCLUDING JOB BANK ADS, AND LEASES OFFICE SPACE IN THE ASSOCIATION'S DEBT-FINANCED BUILDING. 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. HOWEVER, THE ASSOCIATION EITHER RECOGNIZED NO PROFIT OR UTILIZED NET OPERATING LOSS CARRYFORWARDS TO OFFSET THE PROFIT FROM THESE ACTIVITIES DURING THE YEARS DECEMBER 31, 2023 AND 2022. THUS, NO PROVISION HAS BEEN INCLUDED IN THESE FINANCIAL STATEMENTS FOR ANY FEDERAL INCOME TAX LIABILITY THAT MAY RESULT FROM THIS REVENUE AS OF DECEMBER 31, 2023 AND 2022. 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. SCHEDULE D, PAGE 4, PART XI, LINE 2D BUILDING AND RENT EXP RECORDED AS GENERAL EXP PER AUDIT 374,706 SCHEDULE D, PAGE 4, PART XII, LINE 2D BUILDING AND RENT EXP RECORDED AS GENERAL EXP PER AUDIT 374,706 X X X X false false false OSCAR RODRIGUEZ PRESIDENT 278322 10500 19567 308389 MICHAEL SCHNEIDER VP LEGIS AFFAIRS 145000 5750 4320 20741 175811 BETH BOBBITT VP MEMBER SVCS 135000 7500 4050 11660 158210 FORM 990 - ORGANIZATION'S MISSION TAB STRIVES TO PROMOTE AND PROTECT A FAVORABLE ECONOMIC AND REGULATORY CLIMATE FOR BROADCASTING AND EDUCATES MEMBERS AND THE PUBLIC AT LARGE ABOUT THE OPPORTUNITIES AVAILABLE AND ADVANCEMENTS POSSIBLE THROUGH THE EFFORTS OF FREE, OVER-THE-AIR BROADCAST OPERATIONS. FORM 990, PART VI SECTION A, LINE 2 BEN DOWNS AND MARY "MIKE" HATCHER - BUSINESS RELATIONSHIP LUIS VILLARREAL AND BRENT MCCLURE - BUSINESS RELATIONSHIP BOB MACKAY AND BRIAN PURDY - BUSINESS RELATIONSHIP FORM 990, PAGE 6, PART VI, LINE 6 MEMBERSHIP IS OPEN TO OVER-THE-AIR RADIO AND TELEVISION STATIONS, COMPANIES DOING BUSINESS WITH THE BROADCAST INDUSTRY, CURRENT STUDENTS OR EDUCATORS, AND INDIVIDUALS WHO ARE RETIRED FROM THE TEXAS BROADCAST INDUSTRY. FORM 990, PAGE 6, PART VI, LINE 7A BOARD MEMBERS ARE ELECTED BY THE MEMBERSHIP VIA ELECTRONIC BALLOTS, AND ELECTION RESULTS ARE PRESENTED AT THE ANNUAL BUSINESS MEETING. VACANCIES ARE FILLED BY APPOINTMENT BY THE BOARD OF DIRECTORS. THE BOARD MAY ALSO APPOINT UP TO SIX ADDITIONAL MEMBERS TO SERVE ON THE BOARD. FORM 990, PAGE 6, PART VI, LINE 7B MEMBERSHIP APPROVES CHANGES TO THE BYLAWS. FORM 990, PAGE 6, PART VI, LINE 11B THE EXECUTIVE COMMITTEE WILL CONDUCT A DETAIL REVIEW BY THE PREPARING CPA. THE EXECUTIVE COMMITTEE WILL APPROVE THE RETURNS BEFORE FILING. ALL BOARD MEMBERS WILL RECIEVE A COPY FOR THEIR REVIEW BEFORE FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO FILL OUT A CONFLICT-OF-INTEREST DISCLOSURE AND CONSENT FORM ON AN ANNUAL BASIS. THIS POLICY IS MONITORED EVERY SIX MONTHS THROUGH AN AGENDA ITEM AT BOARD MEETINGS. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD.(THE EXECUTIVE COMMITTEE IS MADE UP OF THE CHAIR, VICE CHAIR, SECRETARY, TREASURER, AND IMMEDIATE PAST CHAIR.) THE COMPENSATION BUDGET FOR ALL OTHER POSITIONS IS DETERMINED BY THE EXECUTIVE COMMITTEE. INDIVIDUAL COMPENSATION IS DETERMINED BY THE PRESIDENT WITHIN THE BUDGET. THE ORGANIZATION PARTICIPATES IN AN ASSOCIATION SALARY SURVEY EVERY OTHER YEAR THAT COMPARES STAFF POSITIONS TO THE SALARIES OF OTHER ASSOCIATIONS IN TEXAS MOST OF WHICH ARE BASED LOCALLY. THIS SURVEY IS USED AS A BASIS TO DETERMINE A SALARY RANGE FOR EACH STAFF POSITION. THE TOTAL SALARY BUDGET FOR THE YEAR IS CREATED USING THE AFOREMENTIONED DATA. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, WHISTLEBLOWER POLICY AND DOCUMENT RETENTION POLICY ARE AVAILABLE TO THE BOARD OF DIRECTORS ONLY.