Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Salt Pond Community Broadcasting Co
EIN 22-2513428 • 501(c)3 • East Orland, ME
Profile
To provide a community-based, non-commercial radio service; To broadcast programs designed to serve the needs of those not fully served by other broadcast media in the areas covered by WERU's signal; (See schedule O)
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.18x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
48th percentile
Higher net margin than 48% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 8.4% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
58th percentile
Faster revenue growth than 58% of similar nonprofits.
Balance Sheet
Assets
Down$599,223
Down $58,086 (-8.8%) from 2022
Liabilities
Down$150,355
Down $34,871 (-19%) from 2022
Net Assets
Down$448,868
Down $23,215 (-4.9%) from 2022
Revenue
Up$666,503
Up $53,714 (+8.8%) from 2022
Expenses
Up$699,280
Up $66,660 (+11%) from 2022
Net Income
Down-$32,777
Down $12,946 (-65%) from 2022
Trend Graphs
Filings
Most recent year
2023 • Form 990Summary only. Only limited summary data is available for this year.
- Assets
- $599,223
- Liabilities
- $150,355
- Net assets
- $448,868
- Revenue
- $666,503
- Expenses
- $699,280
- Net income
- -$32,777
Latest Detailed Filing
The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2019 below.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| 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
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 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
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Matt Murphy | General Manager | FT | $43,723 | $3,600 | $47,323 |
Board Members and Trustees
| Name | Title |
|---|---|
| Lynn Soucy | President |
| Pat Pugh | Vice President |
| Linda Washburn | Director |
| Michael Donahue | Director |
| Nancy Minott | Director |
| Ryan Swanson | Director |
| Starr Gilmartin | Director |
| Jeff Burnham | Secretary |
| Jon Van Amringe | Treasurer |
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 Item | Amount |
|---|---|
| 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 Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 Item | Amount |
|---|---|
| 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 Item | Amount |
|---|---|
| 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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| IRS990/Desc | 0 | Salt 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/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6509 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6509 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 7622 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 6475 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1636 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1053 |
| IRS990/InterestGrp/TotalAmt | 0 | 2689 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 676 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 676 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 53673 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 60407 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 641217 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 235611 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 197597 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 838814 |
| IRS990/LegalDomicileStateCd | 0 | ME |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 289390 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 4105 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 304217 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 274595 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 6336 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 6336 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 8278 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 179534 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 153663 |
| IRS990/NoncashContributionsAmt | 0 | 14670 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 5068 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 2353 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 7421 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 202 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 8710 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6057 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14969 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 6531 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7285 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 11304 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 25120 |
| IRS990/OtherExpensesGrp/Desc | 0 | Transmitter and transla |
| IRS990/OtherExpensesGrp/Desc | 1 | Programming |
| IRS990/OtherExpensesGrp/Desc | 2 | Equipment rental & main |
| IRS990/OtherExpensesGrp/Desc | 3 | Telephone |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2041 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 36098 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 26304 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16395 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 15504 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 36098 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 26304 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 18436 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15504 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 8062 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 8062 |
| IRS990/OtherRevenueTotalAmt | 0 | 8062 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 56734 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 63280 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 98371 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 218385 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 5363 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5981 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 9281 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 20625 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 31714 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 35257 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 14768 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 17577 |
| IRS990/PrincipalOfficerNm | 0 | Lynn Soucy |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 517076 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 749 |
| IRS990/PYOtherExpensesAmt | 0 | 267641 |
| IRS990/PYOtherRevenueAmt | 0 | 14959 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -25713 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 290856 |
| IRS990/PYTotalExpensesAmt | 0 | 558497 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 532784 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -37900 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 8062 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 522304 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 517076 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 515017 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 503415 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 522644 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 2580456 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 676 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 749 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 712 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1011 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 576 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 3724 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.99860 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 2580456 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 522304 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 517076 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 515017 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 503415 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 522644 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 2580456 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 2584180 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.59000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 28086 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 165411 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 193497 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 53673 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 0 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 60407 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 8954 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 2220 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 57872 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 1000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 53673 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2949 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2250 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 52512 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 57872 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 7690 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2330 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 56377 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 52512 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1505 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2360 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 60588 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 56377 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1941 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 2270 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 46594 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 46594 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 79291 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 294827 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 374118 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 54502 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 575278 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 11440 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 11440 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 8278 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 7908 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 78780 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 180979 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 259759 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 7908 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.41000 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 62780 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 537378 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | See Part XIII |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Fundraising event expense 7,908. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Fundraising event expense 7,908. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part V, Line 4 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 197597 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 575278 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 537378 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 600158 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 629780 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | WERU's general policy of disclosing its governing documents is upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
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