Elijah Radio INC

Tax-deductible

Odenville, AL501(c)(3)Since 2009Arts & CultureEIN 26-3278366Revenue $474K in FY2025

On file with the IRSelijahradio.org1435 Woodland Ridge Rd, 35120-6719 · Odenville, ALTax-exempt since Jul 2009Publicly supported charity — 170(b)(1)(A)(vi)

This page gets seen. Tell your story. Claim this org.

Obtain and operate in the public interest non-commercial educational radio stations.

501(c)(3) charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Run by 20 volunteers and 1 employee.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $143K a year · 41% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$14K
to officers and key staff · 5% of spending
Top officer’s pay lower than 90% of similar orgs
Looks good: pay to officers and key staff is 5% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $37
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$166K
35% of total assets
Looks good: liabilities are 35% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 7 voting members
Looks good: 6 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$474K
+109% vs prior year
Spent
$278K
To programs
93%
Net assets
$308K
By yearFY2023–FY2025
Revenue
$474K
FY2025▲ +109%
Tap a bar for its year
Revenue by fiscal year
FY2023$114K
FY2024$227K
FY2025$474K
Expenses
$278K
FY2025▲ +103%
Tap a bar for its year
Expenses by fiscal year
FY2023Not on file
FY2024$137K
FY2025$278K
Net assets
$308K
FY2025▲ +175%
Tap a bar for its year
Net assets by fiscal year
FY2023$24K
FY2024$112K
FY2025$308K

From the FY2025 Form 990 · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 2009.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $259K Management & general 7% · $18K Fundraising 0% · $799

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

7 people listed on the 990; $14K paid to officers and key staff.

Part VII, Section A · reportable compensation
President, Treasurer, General Manager
$13,800Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Luke Rogers’s $14K as President, Treasurer, General Manager is at the 10th percentile of top reported officer pay among 2215 $100K–1M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023
Luke Rogers$13,800$9,200—
Luke H Rogers——$9,200

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 Elijah Radio INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II1 listed

Programs and updates

Operates non-commercial educational radio stations.

Questions for Elijah Radio INC

Tap to ask. Elijah Radio INC sees how many people are interested.

Your first name shows with your question. Elijah Radio INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

3 programs · in their own filed words · FY2025
01

Elijah Radio has operated in the public interest thirteen Non-commercial Educational (NCE) full-power FM radio stations in Alabama, Georgia, and Mississippi in 2025.

Pt IX · col B
02

Elijah Radio constructed or helped construct and bring on the air six new Noncommercial Education (NCE) full-power FM radio stations.

Pt IX · col B
03

Elijah Radio consummated the purchase of an existing Non-commercial Educational full-power FM radio station in 2025.

Pt IX · col B

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 · FY2023
Total grants receivedfrom 1 funder$37

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$474K
Ln 12
Gifts and grantsLn 1h$471K
Other incomeLn 4–11$3K
Investment incomeLn 3$73
Money outPt IX
$278K
Ln 25
Programscol B$259K
Managementcol C$18K
Fundraisingcol D$799
Owns and owesPt X
$308K
net assets · Ln 32
Cash and savingsLn 1–2$8K
Total assetsLn 16$474K
LiabilitiesLn 26$166K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$471K
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Investment incomeLn 3$73
Other incomeLn 4–11$3K
Gains on assetsLn 7$0
Total revenueLn 12$474K
Assets in detailPt X, end of year
CashLn 1$1K
SavingsLn 2$7K
Cash and savings togetherLn 1–2$8K
Land, buildings, equipmentLn 10c$465K
Total assetsLn 16$474K
LiabilitiesLn 26$166K
Net assetsLn 32$308K
OperationsPt I, VI
EmployeesI 51
VolunteersI 620
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$28K$8K
Land, buildings, equipmentLn 10c$218K$465K
Total assetsLn 16$246K$474K
LiabilitiesLn 26$134K$166K
Net assetsLn 32$112K$308K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$11K$10K$1K$0
Payroll taxesLn 10$3K$3K$337
Legal feesLn 11b$395$395
Other fees for servicesLn 11g$50K$50K
Advertising and promotionLn 12$1K$1K
Office expensesLn 13$719$719
Information technologyLn 14$8K$5K$3K
OccupancyLn 16$103K$103K
TravelLn 17$3K$3K$296
Conferences, conventions and meetingsLn 19$1K$1K
InterestLn 20$5K$5K
Depreciation, depletion and amortizationLn 22$22K$22K
InsuranceLn 23$3K$3K
Other expenses (24a–d)Ln 24$63K$61K$993$798
All other expensesLn 24e$2K$305$1K$1
Total functional expensesLn 25$278K$259K$18K$799

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $474K$278K$196K$308K 990 PDF
FY2024 $227K$137K$90K$112K 990 PDF
FY2023 $114K$24K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $473,924 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $224,354$470,790
I-9 Program service revenuePrior year $0$0
I-10 Investment income$73
I-11 Other revenue$3,061
I-12 Total revenuePrior year $224,354$473,924
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$14,856
I-16a Professional fundraising fees$0
I-17 Other expenses$263,008
I-18 Total expensesPrior year $0$277,864
I-19 Revenue less expensesPrior year $224,354$196,060
Part VI · Governance 6 of 7 board members independent, 2 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members6
VI-2 Family or business relationship among officers or directorsYes
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $473,924 across 13 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$470,790
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$470,790
VIII-3 Investment incomeRelated to mission $73$73
VIII-6 Net rental income or lossUnrelated business $1,888$1,888
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)$1,173
VIII-12 Total revenueRelated to mission $73 · Unrelated business $1,888 · Excluded from tax $0$473,924
Part IX · Statement of functional expenses $277,864 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $10,337 · Management $1,149 · Fundraising $0$11,486
IX-10 Payroll taxesPrograms $3,033 · Management $337$3,370
IX-11b Legal feesManagement $395$395
IX-11g Other fees for servicesPrograms $50,473$50,473
IX-12 Advertising and promotionPrograms $1,183$1,183
IX-13 Office expensesManagement $719$719
IX-14 Information technologyPrograms $4,575 · Management $3,055$7,630
IX-16 OccupancyPrograms $103,252$103,252
IX-17 TravelPrograms $2,680 · Management $296$2,976
IX-19 Conferences, conventions and meetingsManagement $1,287$1,287
IX-20 InterestManagement $5,143$5,143
IX-22 Depreciation, depletion and amortizationPrograms $21,893$21,892
IX-23 InsuranceManagement $3,265$3,265
IX-24 Other expenses (24a–d)Programs $61,213 · Management $993 · Fundraising $798$63,004
IX-24e All other expensesPrograms $305 · Management $1,484 · Fundraising $1$1,789
IX-25 Total functional expensesPrograms $258,944 · Management $18,123 · Fundraising $799$277,864
Part X · Balance sheet $474,207 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $10,999$1,221
X-2 Savings and temporary cash investmentsStart of year $17,104$6,630
X-3 Pledges and grants receivable$800
X-4 Accounts receivableStart of year $100$70
X-10c Land, buildings and equipment, netStart of year $217,670$465,486
X-16 Total assetsStart of year $245,873$474,207
X-17 Accounts payable and accrued expensesStart of year $2,211$7,188
X-20 Tax-exempt bond liabilities$0
X-26 Total liabilitiesStart of year $133,906$166,144
X-32 Total net assets or fund balancesStart of year $111,967$308,063
X-33 Total liabilities and net assetsStart of year $245,873$474,207
Part XI · Reconciliation of net assets $308,063 net assets at year end
XI-1 Total revenue$473,924
XI-2 Total expenses$277,864
XI-3 Revenue less expenses$196,060
XI-4 Net assets at start of year$111,967
XI-8 Prior period adjustments$36
XI-10 Net assets at end of year$308,063

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.