Civic Intelligence

Salt Pond Community Broadcasting Company

990 • Fiscal year 2018 • EIN 22-2513428

Jan 01, 2018 to Dec 31, 2018 • Filed on May 14, 2019

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

71st percentile

0.18x

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

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.13x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

28th percentile

-4.8%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

64th percentile

$46,121

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

14th percentile

-13%

Faster asset growth than 14% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

45th percentile

1.9%

Faster revenue growth than 45% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$371,278

Down $54,605 (-13%) from 2017

Net Assets

Down

$304,217

Down $29,451 (-8.8%) from 2017

Liabilities

Down

$67,061

Down $25,154 (-27%) from 2017

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin28th percentile

Revenue

Up

$532,784

Up $9,696 (+1.9%) from 2017

Expenses

Up

$558,497

Up $6,913 (+1.3%) from 2017

Net Income

Up

-$25,713

Up $2,783 (+9.8%) from 2017

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

2018

Assets$371,278
Liabilities$67,061
Net Assets$304,217
Open 2018 Filing

Operations Trend

Revenue Growth45th 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

2018

Revenue$532,784
Expenses$558,497
Net Income-$25,713
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 14, 2019
Return Version
2018v3.1
Gross Receipts
$540,426
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$264,450$235,385▼ $29,065
Investments in Publicly Traded Securities$57,872$53,673▼ $4,199
Pledges and Grants Receivable$32,132$29,067▼ $3,065
Prepaid Expenses and Deferred Charges$33,434$27,560▼ $5,874
Cash and Non-Interest-Bearing Accounts$14,674$15,098▲ $424
Savings and Temporary Cash Investments$13,623--
Intangible Assets$8,769$7,848▼ $921
Accounts Receivable$929$2,647▲ $1,718
Total Assets$425,883$371,278▼ $54,605
Liabilities
Accounts Payable and Accrued Expenses$37,385$38,554▲ $1,169
Deferred Revenue$31,889$24,402▼ $7,487
Mortgage Notes Payable Secured by Investment Property$22,941$4,105▼ $18,836
Total Liabilities$92,215$67,061▼ $25,154
Net Assets / Fund Balance
Unrestricted Net Assets$215,634$179,534▼ $36,100
Temporarily Rstr Net Assets$93,034$99,683▲ $6,649
Permanently Rstr Net Assets$25,000$25,000→ $0
Total Net Assets Fund Balance$333,668$304,217▼ $29,451
Total Liabilities and Net Assets / Fund Balance$425,883$371,278▼ $54,605

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$84,070$282,331$366,401
Other Land Buildings$104,359$195,609$299,968
Buildings$35,516$157,981$193,497
Land$11,440-$11,440

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$57,872$1,000▼ $2,949$2,250$53,673
2017$52,512-▲ $7,690$2,330$57,872
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
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matt MurphyGeneral ManagerFT$42,521$3,600$46,121

Board Members and Trustees

NameTitle
Lynn SoucyPresident
Pat PughVice President
Kate HarrisDirector
Linda WashburnDirector
Michael DonahueDirector
Nancy MinottDirector
Starr GilmartinDirector
Jeff BurnhamSecretary
Jon Van AmringeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$517,076
Program Service Revenue
$0
Investment Income
$749
Other Revenue
$14,959
All Other Contributions
$243,972
Change in Net Assets
$-25,713

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 Table3,568$35,680Estimated retail
Total Noncash Contributions3,568$35,680-

Audited Revenue Reconciliation

Revenue per Audited Statements
$532,784
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$53,721
Total Revenue per Audited Statements
$586,505
Total Revenue per Form 990
$532,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$290,856
Other Expenses$267,641
Total Fundraising Expense$85,553
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$91,814$59,169$53,048$204,031
Depreciation Depletion$75,555--$75,555
Current Officers, Directors, Trustees, and Key Employees$20,755$13,375$11,991$46,121
Office Expenses$4,130$20,163$1,304$25,597
Other Employee Benefits$9,495$6,119$5,486$21,100
Payroll Taxes$8,822$5,685$5,097$19,604
Information Technology$16,928$347$1,768$19,043
Fees for Services Other-$17,120-$17,120
All Other Expenses-$10,687$1,815$12,502
Other Expenses$10,643$329-$10,972
Occupancy$2,976$5,068-$8,044
Insurance$6,550--$6,550
Interest$1,786$1,786-$3,572
Advertising--$3,330$3,330
Travel$43-$1,714$1,757
Total Functional Expenses$331,055$141,889$85,553$558,497

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$615,956
Expenses per Audited Statements$558,497
Total Expenses per Form 990$558,497
Expenses Not Reported on Form 990$57,459
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$13,180
Fundraising Direct Expenses$7,642
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
Lynn Soucy
Title
President
Phone
2074696600
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Soucy
Formed
1984
Legal Domicile
Me
Voting Board Members
9
Independent Board Members
9
Employees
8
Volunteers
250

Preparer

Firm
Wipfli LLP
Address
30 Long Creek Drive, South Portland, ME 04106-2437
Preparer
Patrick Nicholas CPA
Phone
2077745701
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

“See Part XIII”

Part XI, Line 2D - Other Adjustments:

“Fundraising event expense 7,642.”

Part XII, Line 2D - Other Adjustments:

“Fundraising event expense 7,642.”

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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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivityOrMissionDesc0WERU 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.
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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/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9General Manager
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0749
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt057872
IRS990/InvestmentsPubTradedSecGrp/EOYAmt053673
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0635921
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0264450
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0235385
IRS990/LandBldgEquipCostOrOtherBssAmt0871306
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0273104
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0WERU 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt022941
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt04105
IRS990/NetAssetsOrFundBalancesBOYAmt0333668
IRS990/NetAssetsOrFundBalancesEOYAmt0304217
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt05538
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt05538
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-3738
IRS990/NoncashContributionsAmt035680
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05068
IRS990/OccupancyGrp/ProgramServicesAmt02976
IRS990/OccupancyGrp/TotalAmt08044
IRS990/OfficeExpensesGrp/FundraisingAmt01304
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020163
IRS990/OfficeExpensesGrp/ProgramServicesAmt04130
IRS990/OfficeExpensesGrp/TotalAmt025597
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05486
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt06119
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt09495
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021100
IRS990/OtherExpensesGrp/Desc0Transmitter and transla
IRS990/OtherExpensesGrp/Desc1Programming
IRS990/OtherExpensesGrp/Desc2Equipment rental & main
IRS990/OtherExpensesGrp/Desc3Engineering
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02041
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1329
IRS990/OtherExpensesGrp/ProgramServicesAmt036971
IRS990/OtherExpensesGrp/ProgramServicesAmt126215
IRS990/OtherExpensesGrp/ProgramServicesAmt218372
IRS990/OtherExpensesGrp/ProgramServicesAmt310643
IRS990/OtherExpensesGrp/TotalAmt036971
IRS990/OtherExpensesGrp/TotalAmt126215
IRS990/OtherExpensesGrp/TotalAmt220413
IRS990/OtherExpensesGrp/TotalAmt310972
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09421
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09421
IRS990/OtherRevenueTotalAmt09421
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt053048
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt059169
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt091814
IRS990/OtherSalariesAndWagesGrp/TotalAmt0204031
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05097
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05685
IRS990/PayrollTaxesGrp/ProgramServicesAmt08822
IRS990/PayrollTaxesGrp/TotalAmt019604
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt025000
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt025000
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt032132
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt029067
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt033434
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt027560
IRS990/PrincipalOfficerNm0Lynn Soucy
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0515017
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012
IRS990/PYOtherExpensesAmt0247931
IRS990/PYOtherRevenueAmt08059
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-28496
IRS990/PYSalariesCompEmpBnftPaidAmt0303653
IRS990/PYTotalExpensesAmt0551584
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0523088
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-25713
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09421
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0517076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0515017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0503415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0522644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0464545
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02522697
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0749
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0712
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt01011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0576
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0543
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03591
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt02522697
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0517076
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0515017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0503415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0522644
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0464545
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02522697
IRS990ScheduleA/TotalSupportAmt02526288
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.53000
IRS990ScheduleD/BuildingsGrp/BookValueAmt035516
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0157981
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0193497
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt057872
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt053673
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2949
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02250
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt052512
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt057872
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07690
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt02330
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt056377
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt052512
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1505
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02360
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt060588
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt056377
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1941
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02270
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0888
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt060371
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt060588
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03235
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02130
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt049777
IRS990ScheduleD/DonatedServicesUseFcltsAmt049777
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt084070
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0282331
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0366401
IRS990ScheduleD/ExpensesNotReportedAmt057459
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0558497
IRS990ScheduleD/LandGrp/BookValueAmt011440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011440
IRS990ScheduleD/LossesReportedAmt040
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-3698
IRS990ScheduleD/OtherExpensesIncludedAmt07642
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0104359
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0195609
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0299968
IRS990ScheduleD/OtherRevenueAmt07642
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.47000
IRS990ScheduleD/RevenueNotReportedAmt053721
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0532784
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0See Part XIII
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising event expense 7,642.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising event expense 7,642.
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/TotalBookValueLandBuildingsAmt0235385
IRS990ScheduleD/TotalExpensesPerForm990Amt0558497
IRS990ScheduleD/TotalRevenuePerForm990Amt0532784
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0586505
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0615956
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt03568
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0Compact disc's
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0Estimated retail
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt035680
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.

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$371,278
Liabilities
$67,061
Net assets
$304,217
Revenue
$532,784
Expenses
$558,497
Net income
-$25,713
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
2018Detailed filing. Detailed filing data is available for this year.$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
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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