The Kboo Foundation

Tax-deductible

Portland, OR501(c)(3)Since 1972EIN 23-7232987

Kboo shall be a model of programming, filling needs that other media DO not, providing programming to unserved or underserved groups. Kboo shall provide access and training to those communities.

501(c)(3) charity; gifts are tax-deductible.
75¢ of each $1 spent went to programs.
Run by 850 volunteers and 14 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Is it a real charity?
501(c)(3)
not on the IRS revocation list
IRS BMF · Auto-Revocation List
Are gifts tax-deductible?
Yes
Donations are tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2024
latest Form 990
IRS e-file · Filing history
Is it financially stable?
3 of 5
years in the black
Pt I · Ln 19 · 5 filings
How much reaches the programs?
75%
of spending
Pt IX · Ln 25 · col B
What are leaders paid?
$82K
to officers and key staff · 8% of spending
Pt VII · Sec A
Do they have reserves?
6 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Who is supporting them already?
1
named funder · $22K
Funders’ Sch. I, 990-PF
Do they carry debt?
$314K
liabilities
Pt X · Ln 26
Who oversees it?
10
independent of 10 voting board members
Pt VI · Ln 1a–1b
Revenue
$902K
+16% vs prior year
Spent
$983K
To programs
75%
Net assets
$923K
By yearFY2020–FY2024
Revenue
$902K
FY2024▲ +16%
Revenue by fiscal year
FY2020$1.0M
FY2021$995K
FY2022$1.3M
FY2023$936K
FY2024$779K
FY2024$902K
Expenses
$983K
FY2024▼ -18%
Expenses by fiscal year
FY2020$852K
FY2021$829K
FY2022$893K
FY2023$988K
FY2024$1.2M
FY2024$983K
Net assets
$923K
FY2024▼ -5%
Net assets by fiscal year
FY2020$825K
FY2021$1.1M
FY2022$1.4M
FY2023$1.4M
FY2024$970K
FY2024$923K

From the FY2024 Form 990 · see the original

Give Claim

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Filed FY2024 (typical filing lag)
Legal name (IRS)Hdr · item CThe Kboo Foundation
EINHdr · item D23-7232987
Exempt statusHdr · item I501(c)(3) · active
Ruling yearIRS BMFFeb 1975
Year of formationHdr · item L1972
Latest filingForm 990FY2024 · Form 990
Principal addressHdr · item CPortland, OR
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jkboo.fm

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.75 Management & general $0.22 Fundraising $0.03
Program services75%$734K
Management & general22%$221K
Fundraising3%$29K
Total functional expensesLn 25$983K

Financial health

Is it on solid ground?

Program efficiency
75%
of spending reaches programs▲ +2% vs prior filing year
Operating runway
5.7mo
months of highly liquid reserves at operating expense rate▼ -3% vs prior filing year
Surplus margin
-9%
revenue over expenses, this year▲ +84% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Total assets
$1.2M
FY2024▼ -12%
Total assets by fiscal year
FY2020$954K
FY2021$1.2M
FY2022$1.5M
FY2023$1.8M
FY2024$1.4M
FY2024$1.2M
Total liabilities
$314K
FY2024▼ -27%
Total liabilities by fiscal year
FY2020$129K
FY2021$147K
FY2022$109K
FY2023$474K
FY2024$429K
FY2024$314K
Revenue less expensesPt I · Ln 19−$81K
Total assetsPt X · Ln 16$1.2M
Program-expense ratioPt IX · col B75%
Voting members of governing bodyPt I · Ln 310
Independent voting membersPt I · Ln 410

Balance Sheet

Part X · end of year
CashLn 1$468K
Total assetsLn 16$1.2M
Total liabilitiesLn 26$314K
Total net assetsLn 32$923K
Months of cash on handcomputed5.7

Statement of Revenue

Part VIII
Contributions & grants$857K · 95%
Other revenue$35K · 4%
Investment income$10K · 1%
Contributions & grants95%$857K
Other revenue4%$35K
Investment income1%$10K
Total revenueLn 12$902K

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $468K · Operating expenses (Pt IX) $983K · Less non-cash grants $2K · Cash operating expenses/yr $981K
5.7 months
Where the money goes
Program services
Program services $734K · Total expenses $983K
75%
Management & General
Management & general $221K · Total expenses $983K
22%
Fundraising
Fundraising $29K · Total expenses $983K
3%
Cost to raise $1
Fundraising expense (3-yr avg) $164K · Solicited contributions (3-yr avg) $829K
$0.20 to raise $1 (3-yr avg)
Where the money comes from
Contribution dependence
Contributions & grants $857K · Total revenue $902K
95%
Government reliance
Government grants — · Total revenue $902K
—
Earned-income share
Program service revenue $0 · Total revenue $902K
0%
Investment reliance
Investment income $10K · Total revenue $902K
+1%
Program self-sufficiency
Program service revenue $0 · Total expenses $983K
0%
Growth & trend
Revenue growth (YoY)
This year $902K · Prior year $779K
+16%
Revenue CAGR
FY2019 $1.0M · FY2024 $902K
-2%
Net-asset trend (YoY)
End of year $923K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $902K · Expenses $983K
-9%
Liabilities-to-Assets
Total liabilities — · Total assets $1.2M
—
Net-asset ratio
Net assets $923K · Total assets $1.2M
75%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $0 · Other securities (Pt X, ln 12) $0 · Total assets (Pt X, ln 16) $1.2M
0%
People & payroll
Highest Reported Total Compensation
Individual Nathan Vandiver · Reported title Station Manager · Highest reported compensation $82K · Total expenses $983K
8%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $584K · Total expenses $983K
59%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 75%——
Overhead ratio 22%——
Fundraising cost ratio 3%——
Revenue growth 16%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Station Manager
$82,119Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Sect/Treasurer
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2024FY2024FY2023FY2022FY2021FY2020
Nathan Vandiver$82,119$41,731$41,731———
Celeste Carey——$6,944$50,127$44,041$4,680
Janna Yokoyama———$40,564——
Delphine Criscenzo——$17,531——$5,625
Jenna Yokoyama——$5,566———

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See The Kboo Foundation executive salaries →

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Governance & Policies

Part VI
  • 10Voting board membersPt VI · Ln 1a
  • 10Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aYes
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14Yes
  • Top official’s pay independently reviewedPt VI · Ln 15aYes
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Provides community media access and training, filling needs other media don't.

Provided by the organization

This section is blank until The Kboo Foundation claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service account for $734K of program spending, described in the organization's own filed words · FY2024.
01

Kboo broadcast 8,760 hours (24 hours day x 365 days) of mostly locally produced music and public affairs programming serving a wide spectrum of interests. This programming was produced and supported mostly by around 500 volunteers who researched and provided both live and recorded music; reported local news; welcomed a variety of…

$734Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$22K

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2024 $779K$1.2M-17% 990 PDF
FY2023 $936K$988K-26% 990 PDF
FY2022 $1.3M$893K+27% 990 PDF
FY2021 $995K$829K-2% 990 PDF
FY2020 $1.0M$852K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
Names, privacy, and removal requests More

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