Civic Intelligence

Salt Pond Community Broadcasting Company

990 • Fiscal year 2019 • EIN 22-2513428

Jan 01, 2019 to Dec 31, 2019 • Filed on Jun 10, 2020

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

0.17x

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

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

68th percentile

0.10x

Higher debt load relative to revenue than 68% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

24th percentile

-7.1%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$47,323

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

15th percentile

-11%

Faster asset growth than 15% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

43rd percentile

0.9%

Faster revenue growth than 43% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$330,170

Down $41,108 (-11%) from 2018

Net Assets

Down

$274,595

Down $29,622 (-9.7%) from 2018

Liabilities

Down

$55,575

Down $11,486 (-17%) from 2018

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin24th percentile

Revenue

Up

$537,378

Up $4,594 (+0.9%) from 2018

Expenses

Up

$575,278

Up $16,781 (+3.0%) from 2018

Net Income

Down

-$37,900

Down $12,187 (-47%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2019

Assets$330,170
Liabilities$55,575
Net Assets$274,595
Open 2019 Filing

Operations Trend

Revenue Growth43rd 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

2019

Revenue$537,378
Expenses$575,278
Net Income-$37,900
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jun 10, 2020
Return Version
2019v5.1
Gross Receipts
$545,286
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$235,611$197,597▼ $38,014
Investments in Publicly Traded Securities$53,673$60,407▲ $6,734
Pledges and Grants Receivable$31,714$35,257▲ $3,543
Prepaid Expenses and Deferred Charges$14,768$17,577▲ $2,809
Cash and Non-Interest-Bearing Accounts$15,098$12,857▼ $2,241
Intangible Assets$7,622$6,475▼ $1,147
Total Assets$358,486$330,170▼ $28,316
Liabilities
Deferred Revenue-$31,011-
Accounts Payable and Accrued Expenses$50,164$24,564▼ $25,600
Mortgage Notes Payable Secured by Investment Property$4,105--
Total Liabilities$54,269$55,575▲ $1,306
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$179,534$153,663▼ $25,871
Net Assets With Donor Restrictions$124,683$120,932▼ $3,751
Total Net Assets Fund Balance$304,217$274,595▼ $29,622
Total Liabilities and Net Assets / Fund Balance$358,486$330,170▼ $28,316

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$79,291$294,827$374,118
Other Land Buildings$78,780$180,979$259,759
Buildings$28,086$165,411$193,497
Land$11,440-$11,440

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$53,673$0▲ $8,954$2,220$60,407
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
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matt MurphyGeneral ManagerFT$43,723$3,600$47,323

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$522,304
Program Service Revenue
$0
Investment Income
$676
Other Revenue
$14,398
All Other Contributions
$232,914
Change in Net Assets
$-37,900

Audited Revenue Reconciliation

Revenue per Audited Statements
$537,378
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$62,780
Total Revenue per Audited Statements
$600,158
Total Revenue per Form 990
$537,378
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$306,813
Other Expenses$268,465
Total Fundraising Expense$86,955
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$98,371$63,280$56,734$218,385
Depreciation Depletion$75,081--$75,081
Current Officers, Directors, Trustees, and Key Employees$19,207$12,378$11,098$42,683
All Other Expenses$12,295$19,293$5,053$36,641
Other Employee Benefits$11,304$7,285$6,531$25,120
Fees for Services Other-$25,073-$25,073
Payroll Taxes$9,281$5,981$5,363$20,625
Other Expenses$15,504$2,041-$15,504
Office Expenses$6,057$8,710$202$14,969
Occupancy$2,353$5,068-$7,421
Insurance$6,509--$6,509
Interest$1,053$1,636-$2,689
Advertising$1,766-$858$2,624
Travel--$1,116$1,116
Total Functional Expenses$337,578$150,745$86,955$575,278

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$629,780
Expenses per Audited Statements$575,278
Total Expenses per Form 990$575,278
Expenses Not Reported on Form 990$54,502
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$14,244
Fundraising Direct Expenses$7,908
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 35% controlled entity
No
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 recuse themselves 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
2020-06-10
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 7,908.”

Part XII, Line 2D - Other Adjustments:

“Fundraising event expense 7,908.”

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/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/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9General Manager
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IRS990/LandBldgEquipCostOrOtherBssAmt0838814
IRS990/LegalDomicileStateCd0ME
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0289390
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
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IRS990/NetAssetsOrFundBalancesEOYAmt0274595
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt06336
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt06336
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoncashContributionsAmt014670
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05068
IRS990/OccupancyGrp/ProgramServicesAmt02353
IRS990/OccupancyGrp/TotalAmt07421
IRS990/OfficeExpensesGrp/FundraisingAmt0202
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08710
IRS990/OfficeExpensesGrp/ProgramServicesAmt06057
IRS990/OfficeExpensesGrp/TotalAmt014969
IRS990/OfficerMailingAddressInd00
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07285
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011304
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025120
IRS990/OtherExpensesGrp/Desc0Transmitter and transla
IRS990/OtherExpensesGrp/Desc1Programming
IRS990/OtherExpensesGrp/Desc2Equipment rental & main
IRS990/OtherExpensesGrp/Desc3Telephone
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02041
IRS990/OtherExpensesGrp/ProgramServicesAmt036098
IRS990/OtherExpensesGrp/ProgramServicesAmt126304
IRS990/OtherExpensesGrp/ProgramServicesAmt216395
IRS990/OtherExpensesGrp/ProgramServicesAmt315504
IRS990/OtherExpensesGrp/TotalAmt036098
IRS990/OtherExpensesGrp/TotalAmt126304
IRS990/OtherExpensesGrp/TotalAmt218436
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IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous income
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08062
IRS990/OtherRevenueTotalAmt08062
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt056734
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt063280
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt098371
IRS990/OtherSalariesAndWagesGrp/TotalAmt0218385
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt05363
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05981
IRS990/PayrollTaxesGrp/ProgramServicesAmt09281
IRS990/PayrollTaxesGrp/TotalAmt020625
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt031714
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt035257
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014768
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017577
IRS990/PrincipalOfficerNm0Lynn Soucy
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0517076
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0749
IRS990/PYOtherExpensesAmt0267641
IRS990/PYOtherRevenueAmt014959
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-25713
IRS990/PYSalariesCompEmpBnftPaidAmt0290856
IRS990/PYTotalExpensesAmt0558497
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0532784
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-37900
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08062
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0522304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0517076
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0515017
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0503415
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0522644
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02580456
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0676
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0749
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0712
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt01011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0576
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt03724
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99860
IRS990ScheduleA/PublicSupportPY170Pct00.99860
IRS990ScheduleA/PublicSupportTotal170Amt02580456
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0522304
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0517076
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0515017
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0503415
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0522644
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02580456
IRS990ScheduleA/TotalSupportAmt02584180
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.59000
IRS990ScheduleD/BuildingsGrp/BookValueAmt028086
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0165411
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0193497
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt053673
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt00
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt060407
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt08954
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt02220
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt057872
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt053673
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2949
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt02250
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt052512
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt057872
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07690
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02330
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt056377
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt052512
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1505
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt02360
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt060588
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt056377
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1941
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt02270
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt046594
IRS990ScheduleD/DonatedServicesUseFcltsAmt046594
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt079291
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294827
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0374118
IRS990ScheduleD/ExpensesNotReportedAmt054502
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0575278
IRS990ScheduleD/LandGrp/BookValueAmt011440
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt011440
IRS990ScheduleD/NetUnrealizedGainsInvstAmt08278
IRS990ScheduleD/OtherExpensesIncludedAmt07908
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt078780
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0180979
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0259759
IRS990ScheduleD/OtherRevenueAmt07908
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.41000
IRS990ScheduleD/RevenueNotReportedAmt062780
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0537378
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0See Part XIII
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Fundraising event expense 7,908.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Fundraising event expense 7,908.
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/TotalBookValueLandBuildingsAmt0197597
IRS990ScheduleD/TotalExpensesPerForm990Amt0575278
IRS990ScheduleD/TotalRevenuePerForm990Amt0537378
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0600158
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0629780
IRS990/ScheduleJRequiredInd00
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 recuse themselves 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3WERU's general policy of disclosing its governing documents is upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$330,170
Liabilities
$55,575
Net assets
$274,595
Revenue
$537,378
Expenses
$575,278
Net income
-$37,900
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
2019Detailed filing. Detailed filing data is available for this year.$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
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
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