2023-11-15T07:09:04-05:00 2022-12-31 742516372 REYNOLDS & FRANKE PC 6850 AUSTIN CENTER BLVD STE 100 AUSTIN TX 787313184 990 2022-01-01 751459906 INDEPENDENT BANKERS ASSOCIATION OF TEXAS INDE 5124746889 1700 RIO GRANDE STE 100 AUSTIN TX 787011683 CHRISTOPHER WILLISTON VI PRESIDENT & CEO 5124746889 2023-11-15 true CHRISTOPHER WILLISTON IV 999009999 false RONALD H REYNOLDS CPA P00964479 5122063141 2023-11-15 2022 2023-04-26 12:10:37Z EXTENDED TO NOVEMBER 15 2023 CHRISTOPHER WILLISTON VI 1700 RIO GRANDE STE 100 AUSTIN TX 787010683 5250042 false X WWW.IBAT.ORG X 1974 TX PROMOTE AND PROTECT THE INTEREST OF INDEPENDENT BANKING. 45 45 35 94 10710 8730 328748 607892 2915634 3083521 759778 246187 1507633 1308447 5511793 5246047 200500 43000 0 2722982 2869869 0 0 1973557 2888724 4897039 5801593 614754 -555546 7396649 6714715 1528082 1655182 5868567 5059533 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 true false true false true false false false false false false false false false true true true false true 22 0 true 35 true true true false false false true true false false false X 45 45 true false true false true true true true true false false true true true true true true true false false X URSULA JIMENEZ 5124746889 1700 RIO GRANDE STE 100 AUSTIN TX 78701 CHRISTOPHER WILLISTON VI PRESIDENT & 38.50 1.50 X 279926 11505 46412 URSULA JIMENEZ DIRECTOR OF 39.00 1.00 X 193521 6011 44306 STEPHEN SCURLOCK DIR OF GOV R 40.00 X 254568 0 55682 CURTIS NELSON DIR OF MEMBE 40.00 X 216638 0 54851 CAROL TROY AGENCY MGR ( 40.00 X 0 171119 24958 JULIE COURTNEY PRESIDENT, I 16.00 24.00 X 69978 134602 44431 CHRISTY BUSSEY DIR OF GROWT 34.00 6.00 X 141432 63712 25502 KELLY GOULART REG COMPLIAN 40.00 X 118661 0 17725 SHAY IACOPENELLI PRESIDENT, M 13.00 27.00 X 54907 113834 28862 APRYL SALAZAR COMPLIANCE P 40.00 X 121941 0 18272 MATTHEW SMITH DIR. OF INNO 40.00 X 132641 0 22051 THOMAS C SELLERS IMM PAST CHA 3.00 X X 0 0 0 KYLE IRWIN CHAIR 1.00 X X 0 0 0 CHRISTOPHER C DOYLE CHAIRMAN-ELE 1.00 X X 0 0 0 HAZEM AHMED CHAIR-ED FOU 1.00 X X 0 0 0 TRACY HARRIS TREASURER 1.00 X X 0 0 0 TRACY HARRIS SECRETARY 1.00 X X 0 0 0 KELLY BARCLAY DIRECTOR 1.00 X 0 0 0 JOHN DAVID BAKER DIRECTOR 1.00 X 0 0 0 KEVIN BASS DIRECTOR (01 1.00 X 0 0 0 BYRON BEXLEY DIRECTOR 1.00 X 0 0 0 CINDY BLANKENSHIP DIRECTOR (01 1.00 X 0 0 0 BRAD BURGESS DIRECTOR (01 1.00 X 0 0 0 JOE BURNETT DIRECTOR 1.00 X 0 0 0 DANNY BUTLER DIRECTOR (01 1.00 X 0 0 0 THOMAS CANFIELD JR DIRECTOR 1.00 X 0 0 0 MIKE FERNANDEZ DIRECTOR 1.00 X 0 0 0 CHET CLAYTON DIRECTOR (09 1.00 X 0 0 0 JAMES DREIBELBIS DIRECTOR (09 1.00 X 0 0 0 GABRIEL GUERRA DIRECTOR 1.00 X 0 0 0 DOAK HARTLEY DIRECTOR 1.00 X 0 0 0 SCOTT HEITKAMP DIRECTOR 1.00 X 0 0 0 RUSTY HITT DIRECTOR 1.00 X 0 0 0 KIM KING DIRECTOR (01 1.00 X 0 0 0 SLOAN KUEHL DIRECTOR 1.00 X 0 0 0 FORREST LLOYD DIRECTOR 1.00 X 0 0 0 RONNIE MILLER DIRECTOR 1.00 X 0 0 0 WILL MILLER DIRECTOR 1.00 X 0 0 0 MIKE MURPHY DIRECTOR 1.00 X 0 0 0 CORY NEWSOM DIRECTOR 1.00 X 0 0 0 TIM O'BRIEN DIRECTOR 1.00 X 0 0 0 VIC PIERSON DIRECTOR (01 1.00 X 0 0 0 STEVE RETZLOFF DIRECTOR 1.00 X 0 0 0 RODNEY RUTHART DIRECTOR 1.00 X 0 0 0 LEANN SANCHEZ DIRECTOR 1.00 X 0 0 0 MICHAEL SCAIEF DIRECTOR 1.00 X 0 0 0 RICHARD SCANIO DIIRECTOR 1.00 X 0 0 0 KATHY SMITH DIRECTOR 1.00 X 0 0 0 KINNAN STOCKTON DIRECTOR 1.00 X 0 0 0 DOUG STREATER DIRECTOR (01 1.00 X 0 0 0 ROBERT TEMPLE 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 SAMMY YORK DIRECTOR (01 1.00 X 0 0 0 JODY LEE DIRECTOR 1.00 X 0 0 0 DAN FRANK DIRECTOR 1.00 X 0 0 0 RICKY LEAL DIRECTOR 1.00 X 0 0 0 JUSTIN STEINBACH DIRECTOR (01 1.00 X 0 0 0 ROY THOMPSON DIRECTOR 1.00 X 0 0 0 BARRY GOBER DIRECTOR (09 1.00 X 0 0 0 CORY FLENCHER DIRECTOR 1.00 X 0 0 0 MARTY RIVERS DIRECTOR (09 1.00 X 0 0 0 BRAD TIDWELL DIRECTOR 1.00 X 0 0 0 CHRISTINE WEINZAPFEL DIRECTOR (09 1.00 X 0 0 0 SAM NUNN DIRECTOR 1.00 X 0 0 0 MIKE FERNADEZ DIRECTOR 1.00 X 0 0 0 1584213 500783 383052 8 false true false OMNI RESORTS 1300 HOUSTON STREET FORT WORTH TX 76102 CONVENTION 298357 CALTECH 940 ARROYO SAN ANGELO TX 76903 IT SERVICES 268238 2 607892 607892 DUES 900099 1998322 1998322 CONVENTION 900099 850315 850315 LEADERSHIP DIVISION 900099 134298 134298 LEGISLATIVE FUND 900099 72270 72270 PUBLICATION REVENUE 900099 12000 12000 16316 5606 10710 3083521 250182 250182 1246685 1246685 21762 21762 21762 21762 3995 -3995 -3995 -3995 DUE DILIGENCE REIMBURSEMENTS 40000 40000 40000 5246047 2262496 10710 2364949 43000 1664441 797544 21129 229176 157579 12464 24682 420596 20461 267668 20302 263875 275891 1605 783474 4530 69689 56220 BAD DEBT EXPENSE 509283 SUBSCRIPTIONS 63361 DUES/ MEMBERSHIPS 25109 CONTRACT LABOR 20789 48725 5801593 0 0 0 1098255 725779 350303 443072 84452 504411 20000 20000 93934 204692 3935246 2374259 1684537 1560987 3666 4666 4061502 3251108 7396649 6714715 75832 62218 1039985 1094099 412265 498865 1528082 1655182 X 5868567 5059533 5868567 5059533 7396649 6714715 -555546 -253488 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 1998322 284948 284948 788338 -503390 245921 245921 2224231 1280065 944166 353980 133337 220643 1046273 942485 103788 64841 18372 46469 1560987 CASH SURRENDER VALUE OF LIFE INS 1573464 INTERCO. REC - IBAT MKT., INC. 692700 INTERCO. REC. - MAIN STREET 437044 INTERCO. REC - IBAT SERVICES 285793 RIGHT OF USE ASSET 166674 INTERCO. REC. - IBAT FINANCIAL SVS 95433 3251108 DEFERRED SALARY CONT PLAN 225789 LEASE LIABILITY CURRENT 109641 EMPLOYEE BENFIT PLAN PAYABLE 106402 LEASE LIABILITY 57033 498865 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, 2022, IBAT HAD NO UNRELATED BUSINESS INCOME, FOR THE YEAR ENDED DECEMBER 31, 2021, IBAT ACCRUED FOR ESTIMATED UNRELATED BUSINESS INCOME TAXES DUE. 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. true UVALDE CISD 1000 N GETTY ST UVALDE TX 78801 812138549 5013C 15000 DONATION SCHREINER UNIVERSITY 2100 MEMORIAL BLVD KERRVILLE TX 78028 741193459 501C3 25000 DONATION 2 SCHEDULE I, PAGE 1, PART I, LINE 2 THE ASSOCIATION MAKES UNRESTRICTED DONATIONS TO CHARITABLE ORGANIZATIONS. X true false X X X X false false false CHRISTOPHER WILLISTON VI PRESIDENT & CEO 240039 11505 29750 10137 10250 1052 35110 325286 12557 URSULA JIMENEZ DIRECTOR OF FINANCE 149792 6011 33785 9944 7653 35959 694 237133 6705 STEPHEN SCURLOCK DIR OF GOV RELATIONS 209671 32477 12420 10699 44983 310250 CURTIS NELSON DIR OF MEMBERSHIP 175793 23550 17295 16175 38676 271489 CAROL TROY AGENCY MGR (1-11/22) 115097 55437 585 4676 20282 196077 JULIE COURTNEY PRESIDENT, IBAT SVCS 50878 106091 14194 21188 4906 7323 2110 3150 27805 11366 99893 149118 CHRISTY BUSSEY DIR OF GROWTH & DEV 111793 63712 17294 12345 9674 7748 8080 158854 71792 SHAY IACOPENELLI PRESIDENT, MSF 49869 103584 4943 10057 95 193 3864 7861 6349 10788 65120 132483 MATTHEW SMITH DIR. OF INNOVATION 129465 3076 100 2491 19560 154692 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 - JOE KIM KING AND VICTOR PIERSON - BUSINESS RELATIONSHIP - JOE KIM KING AND REED WILLIAMS - 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 REMOVAL OF A BOARD OF DIRECTOR IF THEY ENTER EMPLOYMENT WITH A COMPANY WHICH IS NOT ELIGIBLE FOR IBAT MEMBERSHIP OR FROM WHICH AN INDIVIDUAL IS NOT ELIGIBLE TO HOLD ELECTED OFFICE. - UPDATING NONVOTING MEMBERS TO INCLUDE VICE CHAIR OF THE ASSOCIATE MEMBER ADVISORY COUNCIL. - REMOVING AS A VOTING MEMBER OF THE BOARD OF DIRECTORS, THE CHAIRMAN OF ANY STATE BANKING ASSOCIATION PARTICIPATING IN AN ALLIANCE WITH THE ORGANIZATION. 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 1700 RIO GRANDE ST STE100 AUSTIN TX 78701 742932297 EDUCATION TX 501C3 10 N/A false IBAT PAC 1700 RIO GRANDE ST STE 100 AUSTIN TX 78701 742791631 PAC TX 527 N/A false IBAT SERVICES INC 1700 RIO GRANDE ST STE 100 AUSTIN TX 78701 742306778 SERVICES TX IBAT C CORP 1262246 1108732 1.00000 true IBAT MARKETING INC 1700 RIO GRANDE ST STE 100 AUSTIN TX 78701 742597021 SERVICES TX IBAT C CORP 1266999 632442 1.00000 true IBAT FINANCIAL SERVICES INC 1700 RIO GRANDE ST STE 100 AUSTIN TX 78701 760311543 INSURANCE TX IBAT C CORP 2144079 1865004 1.00000 true IBAT BOND TRUST 1700 RIO GRANDE ST STE 100 AUSTIN TX 78701 746290508 INSURANCE TX IBAT TRUST 5370 815170 1.00000 true IBAT PERFORMANCE 1700 RIO GRANDE ST STE 100 AUSTIN TX 78701 880594840 SERVICES TX IBAT C CORP 79167 338533 1.00000 true false false false false false true false false false false false true false true true false true false true IBAT FINANCIAL SERVICES O 433036 ACTUAL CASH IBAT FINANCIAL SERVICES N 5382 ACTUAL CASH IBAT FINANCIAL SERVICES Q 146 ACTUAL CASH IBAT MARKETING INC O 359039 ACTUAL CASH IBAT MARKETING INC N 3076 ACTUAL CASH IBAT MARKETING INC Q 2296 ACTUAL CASH IBAT SERVICES INC O 339850 ACTUAL CASH IBAT SERVICES INC N 11014 ACTUAL CASH IBAT SERVICES INC Q 912 ACTUAL CASH IBAT SERVICES INC L 505380 ACTUAL CASH IBAT SERVICES INC F 250000 ACTUAL CASH MAIN STREET FOUNDATION Q 2763 ACTUAL CASH MAIN STREET FOUNDATION N 7024 ACTUAL CASH MAIN STREET FOUNDATION O 407051 ACTUAL CASH MAIN STREET FOUNDATION S 118652 CASH - INTERCOMPANY IBAT PERFORMANCE O 215209 ACTUAL CASH