2024-07-12T08:12:32-07:00 2023-12-31 570957419 The Hobbs Group PA 1704 Laurel Street Columbia SC 29201 990 2023-01-01 842064203 Southern Independent Bookseller Alliance Inc SOUT 8039949530 51 PLEASANT RIDGE DRIVE ASHEVILLE NC 28805 Linda-Marie Barrett Executive Director 2024-07-11 true Linda-Marie Barrett 999009999 true Will Stevens CPA P01208094 8037990555 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z Linda-Marie Barrett 51 PLEASANT RIDGE DRIVE ASHEVILLE NC 28805 374763 false X WWW.SIBAWEB.COM X SC Association supports activities of members who are booksellers in physical locations in the southeast. 6 6 1 0 0 429881 368019 413 1489 16153 5255 446447 374763 0 0 98684 112753 0 0 241283 194903 339967 307656 106480 67107 475099 542206 1 0 475098 542206 Association supports activities of members who are booksellers in physical locations in the southeast. false false 292283 340614 SUPPORT FOR ASSOCIATION MEMBERS ACTIVITIES 292283 false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true X 6 0 false 1 true false false false false false false false false X 6 6 false false false false false false false true true false false true true true true true true true true false X Linda-Marie Barrett 8039949530 51 PLEASANT RIDGE DRIVE ASHEVILLE NC 28805 Linda-Marie Barrett Executive Dir. 40.00 0.00 X 83730 0 0 Jamie Anderson Board Member 2.00 0.00 X 0 0 0 Janet Geddis Board Member 2.00 0.00 X 0 0 0 Krystle Dandridge Board Member 2.00 0.00 X 0 0 0 Bunnie Hilliard Board Member 2.00 0.00 X 0 0 0 Julia Davis President 2.00 0.00 X 0 0 0 Jamie Rogers Southern Past Pres 2.00 0.00 X 0 0 0 83730 0 false false false 0 0 Advertising 141193 141193 Catalog 140009 140009 Membership Dues & Assessments 27405 27405 Tradeshow 59412 59412 368019 1489 1489 0 0 0 0 3755 3755 0 0 Miscellaneous Income 1500 1500 1500 374763 371008 0 0 0 0 83730 80173 3557 0 7865 7531 334 12686 12147 539 0 8472 8112 360 0 0 6025 6025 0 0 0 0 17710 17710 2143 1960 183 93775 93775 0 0 0 0 18372 17591 781 0 0 240 240 3074 1537 1537 Tradeshow 35208 35208 Sponsorship 10031 10031 Bank Service Charge 5278 3461 1817 Education and Seminars 1855 1855 1192 1192 307656 292283 15373 0 474859 542206 0 0 0 0 0 0 0 0 1600 1600 240 0 0 0 0 0 0 475099 542206 1 1 0 X 475098 542206 475098 542206 475099 542206 67107 1 X true X false false false 1600 1600 X 374763 374763 374763 307656 307656 307656 Part X : FIN48 Footnote SIBA has received a determination letter from the Internal Revenue Service (IRS) indicating it is a tax-exempt organization under Section 501(c)(6) of the Internal Revenue Code and is subject to federal income tax only on unrelated business income. Management is not aware of any transactions which would jeopardize their tax-exempt status.Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by SIBA and to recognize a tax liability (or asset) if SIBA has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by SIBA and has concluded that as of December 31, 2023 and 2022, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. SIBA is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. Management believes it is no longer subject to income tax examinations for fiscal years prior to 2020. U.S. state jurisdictions have statutes of limitations that generally range from three to five years. Currently no audits for any tax periods are in progress. Form 990, Part VI, Section B, Line 11b The Executive Director reviews the Form 990 prior to filing. Form 990, Part VI, Section C, Line 19 Disclosure of governing documents, policies, and financial statements are available upon request. Form 990, Part V, Line 1c - Reportable Payments The organization had no reportable payments to a vendor requiring compliance with backup withholding rules, nor did they provide any reportable gaming, gambling, or winnings to a prize winner.