Civic Intelligence

Salt Pond Community Broadcasting Company

990 • Fiscal year 2016 • EIN 22-2513428

Jan 01, 2016 to Dec 31, 2016 • Filed on May 03, 2017

Organization ProfileWWW.WERU.ORG
PO Box 170East Orland, ME 04431

(207) 469-6600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.19x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

71st percentile

0.16x

Higher debt load relative to revenue than 71% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Net Margin

20th percentile

-11%

Higher net margin than 20% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

63rd percentile

$45,815

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 8.6% of source-year revenue.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2016

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

21st percentile

-15%

Faster revenue growth than 21% of similar nonprofits.

2016 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$438,027

Down $58,838 (-12%) from 2015

Net Assets

Down

$354,474

Down $61,616 (-15%) from 2015

Liabilities

Up

$83,553

Up $2,778 (+3.4%) from 2015

Revenue And Expenses
Liabilities / Revenue71st percentileNet Margin20th percentile

Revenue

Down

$531,958

Down $91,117 (-15%) from 2015

Expenses

Down

$592,069

Down $36,509 (-5.8%) from 2015

Net Income

Down

-$60,111

Down $54,608 (-992%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2010: $475,821Liabilities 2010: $107,920Net Assets 2010: $367,9012010Assets 2011: $535,766Liabilities 2011: $112,755Net Assets 2011: $423,0112011Assets 2012: $560,683Liabilities 2012: $102,387Net Assets 2012: $458,2962012Assets 2013: $541,451Liabilities 2013: $96,206Net Assets 2013: $445,2452013Assets 2014: $511,735Liabilities 2014: $88,202Net Assets 2014: $423,5332014Assets 2015: $496,865Liabilities 2015: $80,775Net Assets 2015: $416,0902015Assets 2016: $438,027Liabilities 2016: $83,553Net Assets 2016: $354,4742016Assets 2017: $425,883Liabilities 2017: $92,215Net Assets 2017: $333,6682017Assets 2018: $371,278Liabilities 2018: $67,061Net Assets 2018: $304,2172018Assets 2019: $330,170Liabilities 2019: $55,575Net Assets 2019: $274,5952019Assets 2020: $476,685Liabilities 2020: $116,491Net Assets 2020: $360,1942020Assets 2021: $732,028Liabilities 2021: $227,778Net Assets 2021: $504,2502021Assets 2022: $657,309Liabilities 2022: $185,226Net Assets 2022: $472,0832022Assets 2023: $599,223Liabilities 2023: $150,355Net Assets 2023: $448,8682023

Highlighted filing

2016

Assets$438,027
Liabilities$83,553
Net Assets$354,474
Open 2016 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $605,9522010Expenses 2011: $615,7182011Expenses 2012: $609,9882012Revenue 2013: $598,833Expenses 2013: $617,766Net Income 2013: -$18,9332013Revenue 2014: $584,641Expenses 2014: $607,261Net Income 2014: -$22,6202014Revenue 2015: $623,075Expenses 2015: $628,578Net Income 2015: -$5,5032015Revenue 2016: $531,958Expenses 2016: $592,069Net Income 2016: -$60,1112016Revenue 2017: $523,088Expenses 2017: $551,584Net Income 2017: -$28,4962017Revenue 2018: $532,784Expenses 2018: $558,497Net Income 2018: -$25,7132018Revenue 2019: $537,378Expenses 2019: $575,278Net Income 2019: -$37,9002019Revenue 2020: $661,345Expenses 2020: $578,845Net Income 2020: $82,5002020Revenue 2021: $749,368Expenses 2021: $615,577Net Income 2021: $133,7912021Revenue 2022: $612,789Expenses 2022: $632,620Net Income 2022: -$19,8312022Revenue 2023: $666,503Expenses 2023: $699,280Net Income 2023: -$32,7772023

Highlighted filing

2016

Revenue$531,958
Expenses$592,069
Net Income-$60,111
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 3, 2017
Return Version
2016v3.0
Gross Receipts
$537,153
Mission and Program Overview

Mission

WERU Community Radio is an independent, noncommercial, educational media organization. WERU engages with the local community to provide diverse music, independent news, public affairs and cultural content that connects, informs, and inspires.

To engage with the community to provide diverse music, entertainment and alternative news and public affairs programming, with emphasis on local people, issues and cultures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$264,349$275,860▲ $11,511
Investments in Publicly Traded Securities$56,377$52,512▼ $3,865
Pledges and Grants Receivable$33,615$32,072▼ $1,543
Prepaid Expenses and Deferred Charges$34,200$30,799▼ $3,401
Savings and Temporary Cash Investments$48,076$22,112▼ $25,964
Cash and Non-Interest-Bearing Accounts$44,725$11,892▼ $32,833
Intangible Assets$10,583$9,373▼ $1,210
Accounts Receivable$4,940$3,407▼ $1,533
Total Assets$496,865$438,027▼ $58,838
Liabilities
Accounts Payable and Accrued Expenses$31,793$39,391▲ $7,598
Deferred Revenue$24,077$25,853▲ $1,776
Mortgage Notes Payable Secured by Investment Property$24,905$18,309▼ $6,596
Total Liabilities$80,775$83,553▲ $2,778
Net Assets / Fund Balance
Unrestricted Net Assets$268,185$228,697▼ $39,488
Temporarily Rstr Net Assets$122,905$100,777▼ $22,128
Permanently Rstr Net Assets$25,000$25,000→ $0
Total Net Assets Fund Balance$416,090$354,474▼ $61,616
Total Liabilities and Net Assets / Fund Balance$496,865$438,027▼ $58,838

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$101,564$671,050$772,614
Equipment$112,480$255,041$367,521
Buildings$50,376$143,121$193,497
Land$11,440-$11,440

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$56,377-▼ $1,505$2,360$52,512
2015$60,588-▼ $1,941$2,270$56,377
2014$60,371-▲ $3,235$2,130$60,588
2013$54,736-▲ $8,404$2,070$60,371
2012$50,071-▲ $6,575$1,271$54,736
Compensation and Service Providers
Top Officer Pay63rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew MurphyGeneral ManagerFT$42,237$3,578$45,815

Board Members and Trustees

NameTitle
John GreenmanPresident
Michael DonahueVice President
Craig SchoppeDirector
John HuntDirector
Starr GilmartinDirector
Sean GambrelSecretary
Jon Van AmringeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$503,415
Program Service Revenue
$0
Investment Income
$19,669
Other Revenue
$8,874
All Other Contributions
$264,705
Change in Net Assets
$-60,111

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table3,906$39,060Estimated retail
Total Noncash Contributions3,906$39,060-

Audited Revenue Reconciliation

Revenue per Audited Statements
$531,958
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$48,003
Total Revenue per Audited Statements
$579,961
Total Revenue per Form 990
$531,958
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$322,488
Other Expenses$269,581
Total Fundraising Expense$95,146
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,472$60,882$54,584$209,938
Depreciation Depletion$69,724--$69,724
Other Employee Benefits$22,556$14,537$13,033$50,126
Current Officers, Directors, Trustees, and Key Employees$19,006$12,249$10,982$42,237
Office Expenses$5,700$20,672$1,443$27,815
Payroll Taxes$9,084$5,854$5,249$20,187
Other Expenses$15,858$427-$16,285
Occupancy$5,831$9,928-$15,759
Information Technology$13,329$444$400$14,173
All Other Expenses-$8,932$2,420$11,352
Fees for Services Accounting-$9,350-$9,350
Insurance$6,973--$6,973
Travel--$3,984$3,984
Interest$1,578$1,579-$3,157
Advertising--$3,051$3,051
Fees for Services Other-$1,255-$1,255
Total Functional Expenses$348,755$148,168$95,146$592,069

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$641,577
Expenses per Audited Statements$592,069
Total Expenses per Form 990$592,069
Expenses Not Reported on Form 990$49,508
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$5,417
Fundraising Direct Expenses$222
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11B

“1. The outside auditor will prepare the 990 following the completion of the annual audit. 2. The Finance Committee will review the completed 990 and recommend it to the Board for approval (after addressing with the auditor any changes it deems necessary). 3. Board Members will have the opportunity to review the completed 990 and will approve it at its next meeting. 4. The Board President will sign the 990 and see that it is filed promptly with the IRS.”

Form 990, Part VI, Section B, line 12C

“Each member of the WERU Board of Directors will file a letter at the annual business meeting disclosing whether they have a conflict of interest and may need to recues them self from voting on issues relating to that conflict. All members of the WERU Board of Directors resolve that no director will participate in any discussion or vote on any matter in which she/he or a member of her/his immediate family has potential conflict of interest due to having material economic involvement regarding the matter being discussed. If a conflict of interest presents itself at another time during the year, the director must announce her/his potential conflict, disqualify herself/himself, and be excused from the meeting until discussion is over on the matter involved. The president of the WERU Board of Directors is expected to make inquiry if such conflict appears to exist and the board member has not made it known.”

Form 990, Part VI, Section B, line 15

“General Manager - The General Manager has a review/evaluation on a yearly basis by the Board of Directors via the personnel committee. The evaluation is documented and placed in the employee's file. Those individuals who provide the evaluation are independent of the General Manager and of his/her authority. Pay of the General Manager is not compared in any fashion and is based on performance and financial constraints of the station. Other Employees - Other employees are first evaluated after their first six months of service and then yearly thereafter by the General Manager. The General Manager will consult with the Personnel Committee prior to conducting employee evaluations. Regular reports concerning evaluations will be given to the Personnel Committee and copies placed in the employee's permanent file. Wages are not compared, but are based on individual employee performance and any financial constraints of the station.”

Form 990, Part VI, Section C, line 19

“WERU's general policy of disclosing its governing documents is upon request.”

Filing and Contact Details

Filer

Filer Name
Salt Pond Community Broadcasting Co
EIN
22-2513428
Phone
2074696600
Address
PO BOX 170, EAST ORLAND, ME 04431

Signing Officer

Name
Michael Donahue
Title
President
Phone
2074696600
Signed
2017-05-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Donahue
Formed
1984
Legal Domicile
Me
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
250

Preparer

Firm
Macpage LLC
Address
30 Long Creek Drive, South Portland, ME 04106
Preparer
Patrick Nicholas
Phone
2077745701
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

“See Part XIII”

Part XI, Line 2D - Other Adjustments:

“Fundraising event expense 222.”

Part XII, Line 2D - Other Adjustments:

“Fundraising event expense 222.”

Part V, Line 4

“In 2010, Salt Pond Community Broadcasting partnered with the Maine Community Foundation to establish an endowment to help support WERU's operating needs. The agreement calls for each Organization to contribute $25,000. Salt Pond's funding portion is treated as board designated and the Maine Community Foundation's is treated as permanently restricted. Income earned from the endowment can be used at Salt Pond's board discretion.”

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IRS990/Desc0Salt Pond Community Broadcasting operates WERU-FM Community Radio, which provides music, news and public affairs, and other cultural content. Programming ranges from diverse music (50 genres) to national headline news (5 prime time hours per week) to local listener call-in programs (18). WERU meets a need in our region for an independent, community-based source of entertainment and information. The key to these diverse offerings is another important aspect of WERU, which is the commitment of 250 volunteers to serve as broadcasters and behind-the-scenes workers who reflect the local community. Volunteers receive free training and no prior experience is necessary.WERU's music programming provides citizens of Maine with a wide span of opportunities to learn about diverse forms of music and culture, creating a cross pollination of listener's interests and ideas. Each week, WERU broadcasts a dizzying array of Zydeco, Gospel, Jazz, Folk, Indie Rock, Blues, and Reggae, just to name a few.WERU's highly respected local and national news and public affairs programming provides listeners with opportunities to interact through call-in programs with a wide variety of topics and people. Topics associated with economic development, education, maritime issues, Native American issues and public health are just a few examples of the width and depth of our local public affairs.2,100 individual and household members and 400 local businesses support WERU, amounting to over 70% of annual income. WERU receives 20% of its financial support from the Corporation for Public Broadcasting, having met rigorous guidelines for community involvement and local support WERU's broadcast signal reaches a potential audience of 200,000 people in Midcoast, Downeast and Central Maine. WERU broadcasts 24 hours per day, 365 days per year, both over the airwaves and on the Internet. The radio station was founded in 1988.
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IRS990/LandBldgEquipCostOrOtherBssAmt01345072
IRS990/LegalDomicileStateCd0ME
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt04973
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0238710
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To engage with the community to provide diverse music, entertainment and alternative news and public affairs programming, with emphasis on local people, issues and cultures.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt024905
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt018309
IRS990/NetAssetsOrFundBalancesBOYAmt0416090
IRS990/NetAssetsOrFundBalancesEOYAmt0354474
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt019633
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt019633
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05195
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05195
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0975
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0975
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1505
IRS990/NoncashContributionsAmt039060
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt09928
IRS990/OccupancyGrp/ProgramServicesAmt05831
IRS990/OccupancyGrp/TotalAmt015759
IRS990/OfficeExpensesGrp/FundraisingAmt01443
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020672
IRS990/OfficeExpensesGrp/ProgramServicesAmt05700
IRS990/OfficeExpensesGrp/TotalAmt027815
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt013033
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt014537
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt022556
IRS990/OtherEmployeeBenefitsGrp/TotalAmt050126
IRS990/OtherExpensesGrp/Desc0Transmitter & translato
IRS990/OtherExpensesGrp/Desc1Programming
IRS990/OtherExpensesGrp/Desc2Equipment rental & main
IRS990/OtherExpensesGrp/Desc3Engineering
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02059
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1427
IRS990/OtherExpensesGrp/ProgramServicesAmt038230
IRS990/OtherExpensesGrp/ProgramServicesAmt127883
IRS990/OtherExpensesGrp/ProgramServicesAmt218531
IRS990/OtherExpensesGrp/ProgramServicesAmt315858
IRS990/OtherExpensesGrp/TotalAmt038230
IRS990/OtherExpensesGrp/TotalAmt127883
IRS990/OtherExpensesGrp/TotalAmt220590
IRS990/OtherExpensesGrp/TotalAmt316285
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous income
IRS990/OtherRevenueMiscGrp/ExclusionAmt02704
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02704
IRS990/OtherRevenueTotalAmt02704
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt054584
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt060882
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt094472
IRS990/OtherSalariesAndWagesGrp/TotalAmt0209938
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05249
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05854
IRS990/PayrollTaxesGrp/ProgramServicesAmt09084
IRS990/PayrollTaxesGrp/TotalAmt020187
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt025000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt025000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt033615
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt032072
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt034200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030799
IRS990/PrincipalOfficerNm0Michael Donahue
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0600844
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt010924
IRS990/PYOtherExpensesAmt0313327
IRS990/PYOtherRevenueAmt011307
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-5503
IRS990/PYSalariesCompEmpBnftPaidAmt0315251
IRS990/PYTotalExpensesAmt0628578
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0623075
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-60111
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt0975
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048076
IRS990/SavingsAndTempCashInvstGrp/EOYAmt022112
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0503415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0522644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0464545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0470245
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0520786
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02481635
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0576
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0543
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0609
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0455
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03194
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99870
IRS990ScheduleA/PublicSupportPY170Pct00.99890
IRS990ScheduleA/PublicSupportTotal170Amt02481635
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0503415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0522644
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0464545
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0470245
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0520786
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02481635
IRS990ScheduleA/TotalSupportAmt02484829
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.50000
IRS990ScheduleD/BuildingsGrp/BookValueAmt050376
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0143121
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0193497
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt056377
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt052512
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1505
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02360
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt060588
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt056377
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1941
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt02270
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0888
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt060371
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt060588
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03235
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02130
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0699
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt054736
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt060371
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08404
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02070
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0639
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt050071
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt054736
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06575
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01271
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt049286
IRS990ScheduleD/DonatedServicesUseFcltsAmt049286
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0112480
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0255041
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0367521
IRS990ScheduleD/ExpensesNotReportedAmt049508
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0592069
IRS990ScheduleD/LandGrp/BookValueAmt011440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011440
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1505
IRS990ScheduleD/OtherExpensesIncludedAmt0222
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0101564
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0671050
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0772614
IRS990ScheduleD/OtherRevenueAmt0222
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.50000
IRS990ScheduleD/RevenueNotReportedAmt048003
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0531958
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0See Part XIII
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising event expense 222.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising event expense 222.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3In 2010, Salt Pond Community Broadcasting partnered with the Maine Community Foundation to establish an endowment to help support WERU's operating needs. The agreement calls for each Organization to contribute $25,000. Salt Pond's funding portion is treated as board designated and the Maine Community Foundation's is treated as permanently restricted. Income earned from the endowment can be used at Salt Pond's board discretion.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part V, Line 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0275860
IRS990ScheduleD/TotalExpensesPerForm990Amt0592069
IRS990ScheduleD/TotalRevenuePerForm990Amt0531958
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0579961
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0641577
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt03906
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Compact disc's
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Estimated retail
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt039060
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt01. The outside auditor will prepare the 990 following the completion of the annual audit. 2. The Finance Committee will review the completed 990 and recommend it to the Board for approval (after addressing with the auditor any changes it deems necessary). 3. Board Members will have the opportunity to review the completed 990 and will approve it at its next meeting. 4. The Board President will sign the 990 and see that it is filed promptly with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each member of the WERU Board of Directors will file a letter at the annual business meeting disclosing whether they have a conflict of interest and may need to recues them self from voting on issues relating to that conflict. All members of the WERU Board of Directors resolve that no director will participate in any discussion or vote on any matter in which she/he or a member of her/his immediate family has potential conflict of interest due to having material economic involvement regarding the matter being discussed. If a conflict of interest presents itself at another time during the year, the director must announce her/his potential conflict, disqualify herself/himself, and be excused from the meeting until discussion is over on the matter involved. The president of the WERU Board of Directors is expected to make inquiry if such conflict appears to exist and the board member has not made it known.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2General Manager - The General Manager has a review/evaluation on a yearly basis by the Board of Directors via the personnel committee. The evaluation is documented and placed in the employee's file. Those individuals who provide the evaluation are independent of the General Manager and of his/her authority. Pay of the General Manager is not compared in any fashion and is based on performance and financial constraints of the station. Other Employees - Other employees are first evaluated after their first six months of service and then yearly thereafter by the General Manager. The General Manager will consult with the Personnel Committee prior to conducting employee evaluations. Regular reports concerning evaluations will be given to the Personnel Committee and copies placed in the employee's permanent file. Wages are not compared, but are based on individual employee performance and any financial constraints of the station.

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$438,027
Liabilities
$83,553
Net assets
$354,474
Revenue
$531,958
Expenses
$592,069
Net income
-$60,111
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.99$1.50$4.49$6.67$6.99$0.33
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.57$1.85$4.72$6.13$6.33$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.32$2.28$5.04$7.49$6.16$1.34
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$1.16$3.60$6.61$5.79$0.83
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.30$0.56$2.75$5.37$5.75$0.38
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.71$0.67$3.04$5.33$5.58$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.26$0.92$3.34$5.23$5.52$0.28
2016Detailed filing. Detailed filing data is available for this year.$4.38$0.84$3.54$5.32$5.92$0.60
2015Detailed filing. Detailed filing data is available for this year.$4.97$0.81$4.16$6.23$6.29$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.12$0.88$4.24$5.85$6.07$0.23
2013Detailed filing. Detailed filing data is available for this year.$5.41$0.96$4.45$5.99$6.18$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.61$1.02$4.58$6.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.36$1.13$4.23$6.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.76$1.08$3.68$6.06
Peer Organizations

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