INDIANA BROADCASTERS ASSOC INC (EIN 351264143) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1948

Legal Domicile

Principal Officer

DAVID ARLAND

Phone

3175653011

Tax Period

2025-01-01 to 2025-12-31

INDIANA BROADCASTERS ASSOC INC, founded in 1948, is a community nonprofit that reported $1.9M in total revenue in fiscal year 2025. Revenue surged 25% from the prior year, signaling strong growth momentum. The organization ran a surplus of $673K, a strong 36% operating margin.

Mission

THE ORGANIZATION'S MISSION IS TO FOSTER AND PROMOTE THE DEVELOPMENT OF THE ART OF RADIO BROADCASTING AND TO ENCOURAGE CUSTOMS AND PRACTICES WHICH WILL BE IN THE BEST INTEREST OF THE PUBLIC AND THE RADIO BROADCASTING INDUSTRY. THE INDIANA BROADCASTERS ASSOCIATION HAS LONG MAINTAINED A NONCOMMERCIAL SUSTAINING ANNOUNCEMENT PROGRAM (THE NCSA PROGRAM)THROUGH WHICH MEMBER AND NONMEMBER RADIO AND TELEVISION STATIONS IN THE STATE VOLUNTARILY DONATE AIRTIME WHICH THE ASSOCIATION, UNDER THE PROGRAM, MAKES AVAILABLE TO GOVERNMENTAL AND NOT-FOR-PROFIT ENTITIES AND ORGANIZATIONS TO ACHIEVE STATE-WIDE COVERAGE OF THEIR ACTIVITIES, EVENTS, AND PROGRAMS WHICH BENEFIT THE PUBLIC AT LARGE. TO PARTICIPATE IN THE NCSA PROGRAM, THESE ENTITIES AND ORGANIZATIONS PAY THE ASSOCIATION CUSTOMARILY A FRACTION OF WHAT IT WOULD COST THESE ENTITIES AND ORGANIZATIONS TO PURCHASE THE AIRTIME FROM INDIVIDUAL STATIONS THROUGHOUT THE STATE AT NORMAL COMMERCIAL RATES. THE MONIES RECEIVED BY THE ASSOCIATION ARE USED BY TH

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $1,608,993

Investment Income $279,856

Other Revenue $3,769

TOTAL REVENUE $1,892,618

Expense Breakdown

Grants Paid $40,926

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $1,023,139

Other Expenses $1,178,607

TOTAL EXPENSES $1,219,533

Year-over-Year Comparison

	2025	2024	Change
Revenue	$1,892,618	$1,518,715	+0.2%
Expenses	$1,219,533	$1,220,926	0.0%
Net Income	$673,085	$297,789	+1.3%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
DAVID ARLAND	EXECUTIVE DI	20.00	Officer	$0	$0	$0
AARON RAMEY	TV CHAIR	3.00	Officer Director	$0	$0	$0
LEE TOBIN	PRESIDENT	3.00	Officer Director	$0	$0	$0
ED LANDER	TREASURER	3.00	Officer Director	$0	$0	$0
AMY DILLON	SECRETARY	3.00	Officer Director	$0	$0	$0
KATHY UEBLER	DISTRICT 2 D	3.00	Officer Director	$0	$0	$0
DOMINIC MANCUSO	VICE PRESIDE	3.00	Director	$0	$0	$0
RON MILLER	DISTRICT 1 D	0.50	Director	$0	$0	$0
LEE TOBIN	DISTRICT 3 D	0.50	Director	$0	$0	$0
GARY YODER	DISTRICT 4 D	0.50	Director	$0	$0	$0
CHARLIE GRISHAM	DISTRICT 5 D	0.50	Director	$0	$0	$0
J CHAPMAN	DISTRICT 6 D	0.50	Director	$0	$0	$0
DARLENE PARK	DISTRICT 7 D	0.50	Director	$0	$0	$0
ERIC STREMMING	DISTRICT 8 D	0.50	Director	$0	$0	$0
BECKY WHITE	DISTRICT 9 D	0.50	Director	$0	$0	$0
JOHN MORRIS	DIRECTOR	0.50	Director	$0	$0	$0
TERRY HEIFETZ	DIRECTOR	0.50	Director	$0	$0	$0
DAWN SHEWMAKER	DIRECTOR	0.50	Director	$0	$0	$0
TOM ANTISDEL	DIRECTOR	0.50	Director	$0	$0	$0
RON BARTHOLOMEW	DIRECTOR	0.50	Director	$0	$0	$0
MICHAEL BROUDER	DIRECTOR	0.50	Director	$0	$0	$0
AL CARL	DIRECTOR	0.50	Director	$0	$0	$0
MARK FOERSTER	DIRECTOR	0.50	Director	$0	$0	$0
BRAD HOLTZ	DIRECTOR	0.50	Director	$0	$0	$0
MIKE HULVEY	DRECTOR	0.50	Director	$0	$0	$0
TIM SANDERS	DIRECTOR	0.50	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,892,618	$1,219,533	$3,849,961	$673,085
2024	No data	No data	No data	No data
2023	$998,887	$969,126	$2,721,616	$29,761
2022	$906,075	$962,399	$2,150,752	$-56,324
2021	$990,810	$876,384	$2,805,617	$114,426
2020	$1,023,310	$800,538	$2,337,590	$222,772
2019	$1,152,392	$961,463	$2,033,069	$190,929
2018	$957,169	$848,478	$1,859,373	$108,691

INDIANA BROADCASTERS ASSOC INC