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

501(c)(3) charity; gifts are tax-deductible.
79¢ of each $1 spent went to programs.
$91K 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

FY2023 · 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
79%
of spending
Looks good: 79% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 8% of spending
Looks good: pay to officers and key staff is 8% of spending; 15% or less.
Pt VII · Sec A
1 mo
of spending, in cash
Fine: 1.1 months of spending in cash; 1 to 3.
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
$819K
53% of total assets
Fine: liabilities are 53% of assets; 50% to 65%.
Pt X · Ln 26
Independent board members
5
of 7 voting members
Looks good: 5 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
$1.1M
-3% vs prior year
Spent
$1.2M
To programs
79%
Net assets
$718K
By yearFY2020–FY2024
Revenue
$1.1M
FY2023▼ -3%
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
$1.2M
FY2023▼ -1%
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
$718K
FY2023▼ -14%
Tap a bar for its year
Net assets by fiscal year
FY2020$906K
FY2021$905K
FY2022$833K
FY2023$718K
FY2024$630K

From the FY2023 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
You’re viewing the FY2023 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

79 cents of each dollar spent went to programs.

Program services 79% · $936K Management & general 13% · $156K Fundraising 8% · $95K

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

7 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$83,305Pt VII · Sec A
Vice Preside
$7,431Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$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 · $936K · in their own filed words · FY2023
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.

$936Kprogram 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 FY2023 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$1.0M
Other incomeLn 4–11$22K
Investment incomeLn 3$2K
Money outPt IX
$1.2M
Ln 25
Programscol B$936K
Managementcol C$156K
Fundraisingcol D$95K
Owns and owesPt X
$718K
net assets · Ln 32
Cash and savingsLn 1–2$110K
Total assetsLn 16$1.5M
LiabilitiesLn 26$819K
PeoplePt VI, VII
7
listed · VII A
PaidVII A2
Voting boardVI 1a7
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.0M
Noncash giftsLn 1g$55K
Fundraising eventsLn 1c$217K
Investment incomeLn 3$2K
Other incomeLn 4–11$22K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$94K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$110K
InvestmentsLn 11–13$20K
Land, buildings, equipmentLn 10c$1.4M
Other assetsLn 15$4K
Total assetsLn 16$1.5M
LiabilitiesLn 26$819K
Net assetsLn 32$718K
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 FY23End FY23
Cash and savingsLn 1–2$128K$110K
InvestmentsLn 11–13$34K$20K
Land, buildings, equipmentLn 10c$1.5M$1.4M
Total assetsLn 16$1.7M$1.5M
LiabilitiesLn 26$867K$819K
Net assetsLn 32$833K$718K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$91K$81K$10K
Other salaries and wagesLn 7$274K$186K$51K$37K
Other employee benefitsLn 9$60K$39K$16K$5K
Payroll taxesLn 10$30K$22K$5K$3K
Accounting feesLn 11c$16K$16K
Other fees for servicesLn 11g$65K$47K$5K$13K
Advertising and promotionLn 12$47K$47K
Office expensesLn 13$25K$12K$8K$5K
Information technologyLn 14$21K$14K$2K$5K
RoyaltiesLn 15$10K$10K
OccupancyLn 16$33K$30K$2K$960
TravelLn 17$12K$7K$1K$4K
Conferences, conventions and meetingsLn 19$7K$7K$28
InterestLn 20$38K$38K
Depreciation, depletion and amortizationLn 22$154K$154K
InsuranceLn 23$37K$36K$345
Other expenses (24a–d)Ln 24$157K$106K$31K$20K
All other expensesLn 24e$113K$100K$9K$4K
Total functional expensesLn 25$1.2M$936K$156K$95K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.1M$1.2M−$88K$630K 990 PDF
FY2023 Viewing $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 $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 M · Noncash O · Explanations
See the full FY2023 990 (6 parts)
Part I · Summary $1,073,086 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,096,164$1,049,239
I-9 Program service revenue$0
I-10 Investment incomePrior year $450$1,947
I-11 Other revenuePrior year $13,839$21,900
I-12 Total revenuePrior year $1,110,453$1,073,086
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $473,092$453,933
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $728,113$733,830
I-18 Total expensesPrior year $1,201,205$1,187,763
I-19 Revenue less expensesPrior year −$90,752−$114,677
Part VI · Governance 5 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members5
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 $1,073,086 across 7 lines filed
VIII-1c Fundraising events$216,894
VIII-1f All other contributions, gifts and grants$832,345
VIII-1g Noncash contributions (included above)$54,830
VIII-1h Total contributions, gifts and grants$1,049,239
VIII-3 Investment incomeExcluded from tax $1,947$1,947
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $21,900$21,900
VIII-12 Total revenueUnrelated business $21,900 · Excluded from tax $1,947$1,073,086
Part IX · Statement of functional expenses $1,187,763 across 18 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $80,548 · Management $10,188$90,736
IX-7 Other salaries and wagesPrograms $186,499 · Management $50,546 · Fundraising $37,113$274,158
IX-9 Other employee benefitsPrograms $38,538 · Management $16,107 · Fundraising $4,862$59,507
IX-10 Payroll taxesPrograms $21,734 · Management $4,918 · Fundraising $2,880$29,532
IX-11c Accounting feesManagement $15,548$15,548
IX-11g Other fees for servicesPrograms $47,480 · Management $5,146 · Fundraising $12,689$65,315
IX-12 Advertising and promotionPrograms $47,482$47,482
IX-13 Office expensesPrograms $11,718 · Management $8,091 · Fundraising $5,219$25,028
IX-14 Information technologyPrograms $14,002 · Management $2,040 · Fundraising $4,731$20,773
IX-15 RoyaltiesPrograms $9,647$9,647
IX-16 OccupancyPrograms $29,789 · Management $1,920 · Fundraising $960$32,669
IX-17 TravelPrograms $6,544 · Management $1,494 · Fundraising $3,501$11,539
IX-19 Conferences, conventions and meetingsPrograms $7,126 · Management $28$7,154
IX-20 InterestPrograms $37,933$37,933
IX-22 Depreciation, depletion and amortizationPrograms $154,445$154,445
IX-23 InsurancePrograms $36,424 · Management $345$36,769
IX-24 Other expenses (24a–d)Programs $105,821 · Management $31,182 · Fundraising $19,504$156,507
IX-24e All other expensesPrograms $100,486 · Management $8,748 · Fundraising $3,787$113,021
IX-25 Total functional expensesPrograms $936,216 · Management $156,301 · Fundraising $95,246$1,187,763
Part X · Balance sheet $1,537,233 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $128,431$94,460
X-2 Savings and temporary cash investments$15,097
X-9 Prepaid expenses and deferred charges$9,111
X-10c Land, buildings and equipment, netStart of year $1,533,400$1,394,265
X-11 Publicly traded securitiesStart of year $33,651$20,500
X-15 Other assetsStart of year $3,800$3,800
X-16 Total assetsStart of year $1,699,282$1,537,233
X-17 Accounts payable and accrued expensesStart of year $250$595
X-25 Other liabilitiesStart of year $866,425$818,708
X-26 Total liabilitiesStart of year $866,675$819,303
X-27 Net assets without donor restrictionsStart of year $832,607$697,430
X-28 Net assets with donor restrictions$20,500
X-32 Total net assets or fund balancesStart of year $832,607$717,930
X-33 Total liabilities and net assetsStart of year $1,699,282$1,537,233
Part XI · Reconciliation of net assets $717,930 net assets at year end
XI-1 Total revenue$1,073,086
XI-2 Total expenses$1,187,763
XI-3 Revenue less expenses−$114,677
XI-4 Net assets at start of year$832,607
XI-10 Net assets at end of year$717,930

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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