A god designed, christ focused, listener centered and supported and non- profit radio ministry

501(c)(3) charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$102K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
1 of 5
filings with a surplus
Average deficit $41K a year · 4% of revenue · last 5 filings
Concern: a surplus in 1 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$102K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $38K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$961K
51% of total assets
Fine: liabilities are 51% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.0M
Spent
$910K
To programs
72%
Net assets
$906K
By yearFY2020–FY2024
Revenue
$1.0M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.1M
FY2023$1.1M
FY2024$1.1M
Expenses
$910K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$910K
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.2M
Net assets
$906K
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$906K
FY2021$905K
FY2022$833K
FY2023$718K
FY2024$630K

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in May 1986.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $659K Management & general 21% · $191K Fundraising 7% · $61K

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

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Who runs it and what they're paid

6 people listed on the 990; $102K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$58,667Pt VII · Sec A
VP/Secretary
$43,469Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Michelle Ross’s $91K as President is at the 26th percentile of top reported officer pay among 3924 $1–10M 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 · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Michelle Ross$91,380$83,305$56,686$49,838$43,469
Al Ross——$57,168$68,131$58,667
Alvin Ross—$7,431———

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 Lufkin Educational Broadcasting Foundation executive salaries →

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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 15aYes

Programs and updates

Broadcasts Christian radio programs focused on listener support and God's design.

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Provided by the organization

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1 program · $659K · in their own filed words · FY2020
01

Throughout the year KSWP & kavx broadcasting. While our broadcasting stations, KSWP/KAVX, have different christian MUSIC/TALK PROGRAMS/MINISTRY formats, both share content and messaging of hope found in relationship with jesus christ.

$659Kprogram expense

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 · FY2021
Total grants receivedfrom 1 funder$38K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.0M
Ln 12
Gifts and grantsLn 1h$1000K
Investment incomeLn 3$1K
Money outPt IX
$910K
Ln 25
Programscol B$659K
Managementcol C$191K
Fundraisingcol D$61K
Owns and owesPt X
$906K
net assets · Ln 32
Cash and savingsLn 1–2$330K
Total assetsLn 16$1.9M
LiabilitiesLn 26$961K
PeoplePt VI, VII
6
listed · VII A
PaidVII A2
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1000K
Government grantsLn 1e$76K
Noncash giftsLn 1g$23K
Fundraising eventsLn 1c$177K
Investment incomeLn 3$1K
Total revenueLn 12$1.0M
Assets in detailPt X, end of year
CashLn 1$330K
Cash and savings togetherLn 1–2$330K
InvestmentsLn 11–13$32K
Land, buildings, equipmentLn 10c$1.5M
Other assetsLn 15$4K
Total assetsLn 16$1.9M
LiabilitiesLn 26$961K
Net assetsLn 32$906K
OperationsPt I, VI
EmployeesI 514
VolunteersI 675
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 FY20End FY20
Cash and savingsLn 1–2$138K$330K
InvestmentsLn 11–13$31K$32K
Land, buildings, equipmentLn 10c$80K$1.5M
Total assetsLn 16$1.7M$1.9M
LiabilitiesLn 26$842K$961K
Net assetsLn 32$816K$906K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$102K$83K$19K
Other salaries and wagesLn 7$201K$139K$62K
Other employee benefitsLn 9$54K$29K$25K
Payroll taxesLn 10$24K$18K$7K
Accounting feesLn 11c$17K$17K
Advertising and promotionLn 12$22K$20K$370$2K
Office expensesLn 13$8K$625$3K$4K
RoyaltiesLn 15$9K$9K
OccupancyLn 16$30K$23K$5K$2K
TravelLn 17$3K$826$1K$533
Conferences, conventions and meetingsLn 19$3K$2K$209
InterestLn 20$44K$44K
Depreciation, depletion and amortizationLn 22$103K$103K
InsuranceLn 23$25K$8K$17K$49
Other expenses (24a–d)Ln 24$149K$115K$21K$13K
All other expensesLn 24e$117K$66K$12K$39K
Total functional expensesLn 25$910K$659K$191K$61K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.1M$1.2M−$88K$630K 990 PDF
FY2023 $1.1M$1.2M−$115K$718K 990 PDF
FY2022 $1.1M$1.2M−$91K$833K 990 PDF
FY2021 $1.1M$1.1M−$1K$905K 990 PDF
FY2020 Viewing $1.0M$910K$91K$906K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,001,108 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $979,347$999,825
I-9 Program service revenue$0
I-10 Investment incomePrior year $1,595$1,283
I-11 Other revenue$0
I-12 Total revenuePrior year $980,942$1,001,108
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $359,710$381,545
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $471,980$528,946
I-18 Total expensesPrior year $831,690$910,491
I-19 Revenue less expensesPrior year $149,252$90,617
Part VI · Governance 4 of 6 board members independent, 1 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,001,108 across 7 lines filed
VIII-1c Fundraising events$176,644
VIII-1e Government grants$75,551
VIII-1f All other contributions, gifts and grants$747,630
VIII-1g Noncash contributions (included above)$23,397
VIII-1h Total contributions, gifts and grants$999,825
VIII-3 Investment incomeExcluded from tax $1,283$1,283
VIII-12 Total revenueExcluded from tax $1,283$1,001,108
Part IX · Statement of functional expenses $910,491 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $83,122 · Management $19,014$102,136
IX-7 Other salaries and wagesPrograms $139,013 · Management $62,280$201,293
IX-9 Other employee benefitsPrograms $28,997 · Management $24,838$53,835
IX-10 Payroll taxesPrograms $17,719 · Management $6,562$24,281
IX-11c Accounting feesManagement $17,313$17,313
IX-12 Advertising and promotionPrograms $19,693 · Management $370 · Fundraising $1,525$21,588
IX-13 Office expensesPrograms $625 · Management $3,106 · Fundraising $4,433$8,164
IX-15 RoyaltiesPrograms $9,045$9,045
IX-16 OccupancyPrograms $23,098 · Management $5,303 · Fundraising $1,800$30,201
IX-17 TravelPrograms $826 · Management $1,304 · Fundraising $533$2,663
IX-19 Conferences, conventions and meetingsPrograms $2,318 · Management $209$2,527
IX-20 InterestPrograms $43,740$43,740
IX-22 Depreciation, depletion and amortizationPrograms $102,846$102,846
IX-23 InsurancePrograms $7,670 · Management $17,002 · Fundraising $49$24,721
IX-24 Other expenses (24a–d)Programs $114,767 · Management $21,231 · Fundraising $12,989$148,987
IX-24e All other expensesPrograms $65,535 · Management $12,278 · Fundraising $39,338$117,151
IX-25 Total functional expensesPrograms $659,014 · Management $190,810 · Fundraising $60,667$910,491
Part X · Balance sheet $1,867,550 assets, 11 lines filed
X-1 Cash, non-interest-bearingStart of year $137,566$329,905
X-10c Land, buildings and equipment, netStart of year $79,504$1,501,304
X-11 Publicly traded securitiesStart of year $31,029$32,311
X-14 Intangible assets$230
X-15 Other assetsStart of year $1,409,748$3,800
X-16 Total assetsStart of year $1,657,847$1,867,550
X-25 Other liabilitiesStart of year $842,229$961,315
X-26 Total liabilitiesStart of year $842,229$961,315
X-27 Net assets without donor restrictionsStart of year $815,618$906,235
X-32 Total net assets or fund balancesStart of year $815,618$906,235
X-33 Total liabilities and net assetsStart of year $1,657,847$1,867,550
Part XI · Reconciliation of net assets $906,235 net assets at year end
XI-1 Total revenue$1,001,108
XI-2 Total expenses$910,491
XI-3 Revenue less expenses$90,617
XI-4 Net assets at start of year$815,618
XI-10 Net assets at end of year$906,235

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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