Civic Intelligence

San Miguel Educational Fund

EIN 23-7317485 • 501(c)3 • Telluride, CO

Profile

To entertain, educate and inform while reflecting the needs, desires and diversity of the community.

PO Box 1069Telluride, CO 81435

www.koto.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

74th percentile

22%

Higher net margin than 74% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

9.9%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

12%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$2,169,684

Up $195,081 (+9.9%) from 2023

Liabilities

Down

$65,931

Down $10,656 (-14%) from 2023

Net Assets

Up

$2,103,753

Up $205,737 (+11%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin74th percentile

Revenue

Up

$952,170

Up $102,569 (+12%) from 2023

Expenses

Up

$746,433

Up $93,913 (+14%) from 2023

Net Income

Up

$205,737

Up $8,656 (+4.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2010: $667,019Liabilities 2010: $263,680Net Assets 2010: $403,3392010Assets 2011: $686,421Liabilities 2011: $303,587Net Assets 2011: $382,8342011Assets 2012: $689,217Liabilities 2012: $248,378Net Assets 2012: $440,8392012Assets 2013: $705,286Liabilities 2013: $265,044Net Assets 2013: $440,2422013Assets 2014: $701,470Liabilities 2014: $258,466Net Assets 2014: $443,0042014Assets 2015: $679,139Liabilities 2015: $234,989Net Assets 2015: $444,1502015Assets 2016: $687,728Liabilities 2016: $256,329Net Assets 2016: $431,3992016Assets 2017: $707,926Liabilities 2017: $246,698Net Assets 2017: $461,2282017Assets 2018: $702,304Liabilities 2018: $207,864Net Assets 2018: $494,4402018Assets 2019: $721,298Liabilities 2019: $197,579Net Assets 2019: $523,7192019Assets 2020: $926,825Liabilities 2020: $110,578Net Assets 2020: $816,2472020Assets 2021: $1,619,750Liabilities 2021: $60,035Net Assets 2021: $1,559,7152021Assets 2022: $1,763,823Liabilities 2022: $62,888Net Assets 2022: $1,700,9352022Assets 2023: $1,974,603Liabilities 2023: $76,587Net Assets 2023: $1,898,0162023Assets 2024: $2,169,684Liabilities 2024: $65,931Net Assets 2024: $2,103,7532024

Highlighted filing

2024

Assets$2,169,684
Liabilities$65,931
Net Assets$2,103,753
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $420,3102010Expenses 2011: $418,0732011Expenses 2012: $491,2572012Revenue 2013: $526,458Expenses 2013: $527,055Net Income 2013: -$5972013Revenue 2014: $488,838Expenses 2014: $486,076Net Income 2014: $2,7622014Revenue 2015: $456,090Expenses 2015: $454,944Net Income 2015: $1,1462015Revenue 2016: $487,929Expenses 2016: $475,680Net Income 2016: $12,2492016Revenue 2017: $539,244Expenses 2017: $509,416Net Income 2017: $29,8282017Revenue 2018: $501,645Expenses 2018: $468,433Net Income 2018: $33,2122018Revenue 2019: $588,995Expenses 2019: $557,220Net Income 2019: $31,7752019Revenue 2020: $788,913Expenses 2020: $496,384Net Income 2020: $292,5292020Revenue 2021: $1,306,299Expenses 2021: $562,831Net Income 2021: $743,4682021Revenue 2022: $719,452Expenses 2022: $578,232Net Income 2022: $141,2202022Revenue 2023: $849,601Expenses 2023: $652,520Net Income 2023: $197,0812023Revenue 2024: $952,170Expenses 2024: $746,433Net Income 2024: $205,7372024

Highlighted filing

2024

Revenue$952,170
Expenses$746,433
Net Income$205,737
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,169,684
Liabilities
$65,931
Net assets
$2,103,753
Revenue
$952,170
Expenses
$746,433
Net income
$205,737
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.07$2.10$0.95$0.75$0.21
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.97$0.08$1.90$0.85$0.65$0.20
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.76$0.06$1.70$0.72$0.58$0.14
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.62$0.06$1.56$1.31$0.56$0.74
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.93$0.11$0.82$0.79$0.50$0.29
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.20$0.52$0.59$0.56$0.03
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.21$0.49$0.50$0.47$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.25$0.46$0.54$0.51$0.03
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.26$0.43$0.49$0.48$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.23$0.44$0.46$0.45$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.26$0.44$0.49$0.49$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.71$0.27$0.44$0.53$0.53$0.00
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.69$0.25$0.44$0.49
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.30$0.38$0.42
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.67$0.26$0.40$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.0
Gross Receipts
$1,151,912
Mission and Program Overview

Mission

To entertain, educate and inform while reflecting the needs, desires and diversity of the community.

Public radio broadcasting

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,428,675$1,598,338▲ $169,663
Land, Buildings, and Equipment, Net$447,189$458,699▲ $11,510
Pledges and Grants Receivable$74,090$75,948▲ $1,858
Prepaid Expenses and Deferred Charges$14,824$28,296▲ $13,472
Inventories for Sale or Use$5,393$9,281▲ $3,888
Accounts Receivable$4,432$-878▼ $5,310
Total Assets$1,974,603$2,169,684▲ $195,081
Liabilities
Accounts Payable and Accrued Expenses$76,587$65,931▼ $10,656
Total Liabilities$76,587$65,931▼ $10,656
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,898,016$2,103,753▲ $205,737
Total Net Assets Fund Balance$1,898,016$2,103,753▲ $205,737
Total Liabilities and Net Assets / Fund Balance$1,974,603$2,169,684▲ $195,081

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$156,242$474,546$630,788
Land$237,505-$237,505
Buildings-$88,000-
Leasehold Improvements$64,952$153,283-
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Gene WeilPresident
Brian WolahanDirector
Kathleen BonneauDirector
Laura ShaunetteDirector
Patrick ShehanDirector
M Kathleen ErieTreasurer
Meghan KnowlesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$809,163
Program Service Revenue
$0
Investment Income
$88,013
Other Revenue
$54,994
All Other Contributions
$558,042
Change in Net Assets
$205,737

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 Amount
Other Non Cash Contri Table1$110,351
Total Noncash Contributions1$110,351

Audited Revenue Reconciliation

Revenue per Audited Statements
$952,170
Total Revenue per Audited Statements
$952,170
Total Revenue per Form 990
$952,170
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$396,309
Other Expenses$350,124
Total Fundraising Expense$156,049
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,160$45,992$82,507$334,659
Fees for Services Other$156,569$314$8,655$165,538
Other Employee Benefits$28,548$1,115$6,036$35,699
Fees for Services Accounting$21,114$2,639$2,639$26,392
Payroll Taxes$15,830$3,633$6,488$25,951
Depreciation Depletion$19,947$2,493$2,493$24,933
Office Expenses$6,142$1,912$5,774$13,828
Insurance$10,182$1,273$1,273$12,728
All Other Expenses$6,743$498$789$8,030
Information Technology$6,414--$6,414
Conferences and Meetings$4,844$605$605$6,054
Other Expenses$4,440$1,266$1,266$4,440
Occupancy--$1,458$1,458
Fees for Services Legal$622$78$77$777
Total Functional Expenses$528,566$61,818$156,049$746,433

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$746,433
Total Expenses per Audited Statements$746,433
Total Expenses per Form 990$746,433
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
No
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, Page 6, Part VI, Line 6

“A contribution of at least 20 or volunteer hours creates a voting membership.”

Form 990, Page 6, Part VI, Line 7A

“A contribution of at least 20 or volunteers hours creates voting memberships. Members are allowed a vote when electing members of the governing body.”

Form 990, Page 6, Part VI, Line 11B

“The draft return is reviewed by the finance and audit committee.”

Form 990, Page 6, Part VI, Line 12C

“Annually the directors review and sign a code of conduct institued in 2015.”

Form 990, Page 6, Part VI, Line 15A

“The organization regularly evaluates the performance of its employees. All new staff members will be evaluated at the end of a trial period. Employees are evaluated annually. Employees may be evaluated at other times, if a special need arises. The review process is designed to promote verbal and written discussion between employees and supervisors regarding current job responsibilities, performance of assigned duties, problems that may have arisen on the job and other pertinent topics. Performance reviews are scheduled annually for full and part-time employees of the station. The executive director is reviewed by members of the board of directors. Given the very specialized nature of the executive director, comparbility data is not available. Thorough consideration is given to the skills and performance of the officer in both hiring and annual evauation.”

Form 990, Page 6, Part VI, Line 19

“The organization's annual 990 returns are available on the koto.org web site.”

Filing and Contact Details

Filer

Filer Name
San Miguel Educational Fund
EIN
23-7317485
Phone
9707284334
Address
PO BOX 1069, TELLURIDE, CO 81435
Doing Business As
Koto Fm

Signing Officer

Name
M Kathleen Erie
Title
Treasurer
Phone
9707284334
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
M Kathleen Erie
Formed
1973
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
Blair and Assoc
Address
105 SE FRONTIER AVE STE A, CEDAREDGE, CO 81413-4020
Preparer
Collice P Blair Jr
Phone
9708567550
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The organization provided commerical free public broadcasting to residents of telluride and neighboring mountain communities including winter alerts, coverage of public events, local, regional and world news utilizing volunteer broadcasters recruited from local community. Koto-fm is literally the voice of the community, particularly in 2020 and 2021 to communicate critical, verified information about covid.”

Form 990, Part IX, Line 11G

“Contract labor 17,924 314 314 credit card fees 0 0 1,466 programming-donated services 96,390 0 0 ridgway tower 31,731 0 0 miscellaneous 2,964 0 0 phop improvements 7,560 0 0 pledges uncollectable 0 0 6,875 total 156,569 314 8,655”

Raw XML AppendixShowing 400 of 409 raw XML fields

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

Path#Value
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IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt0605
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0199742
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IRS990/DepreciationDepletionGrp/ProgramServicesAmt019947
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IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
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IRS990/DonorAdvisedFundInd0false
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IRS990/ElectionOfBoardMembersInd0true
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
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IRS990/OfficeExpensesGrp/ProgramServicesAmt06142
IRS990/OfficeExpensesGrp/TotalAmt013828
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IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01115
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt028548
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035699
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IRS990/OtherExpensesGrp/Desc1PROGRAMING
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3REPAIRS
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IRS990/OtherExpensesGrp/FundraisingAmt11266
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01266
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IRS990/OtherExpensesGrp/ProgramServicesAmt110958
IRS990/OtherExpensesGrp/ProgramServicesAmt24440
IRS990/OtherExpensesGrp/TotalAmt035989
IRS990/OtherExpensesGrp/TotalAmt130053
IRS990/OtherExpensesGrp/TotalAmt213490
IRS990/OtherExpensesGrp/TotalAmt34440
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt082507
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt045992
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0206160
IRS990/OtherSalariesAndWagesGrp/TotalAmt0334659
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IRS990/PayrollTaxesGrp/FundraisingAmt06488
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03633
IRS990/PayrollTaxesGrp/ProgramServicesAmt015830
IRS990/PayrollTaxesGrp/TotalAmt025951
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt074090
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014824
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt028296
IRS990/PrincipalOfficerNm0M KATHLEEN ERIE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ORGANIZATION PROVIDED COMMERICAL FREE PUBLIC BROADCASTING TO RESIDENTS OF TELLURIDE AND NEIGHBORING MOUNTAIN COMMUNITIES INCLUDING WINTER ALERTS, COVERAGE OF PUBLIC EVENTS, LOCAL, REGIONAL AND WORLD NEWS UTILIZING VOLUNTEER BROADCASTERS RECRUITED FROM LOCAL COMMUNITY. KOTO-FM IS LITERALLY THE VOICE OF THE COMMUNITY, PARTICULARLY IN 2020 AND 2021 TO COMMUNICATE CRITICAL, VERIFIED INFORMATION ABOUT COVID.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0528566
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IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01428675
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01598338
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0809163
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0744202
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0678072
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01286266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0770499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt04288202
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0902660
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0770499
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt04288202
IRS990ScheduleA/TotalSupportAmt04288202
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt088000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0156242
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0474546
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0630788
IRS990ScheduleD/ExpensesSubtotalAmt0746433
IRS990ScheduleD/LandGrp/BookValueAmt0237505
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0237505
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt064952
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0153283
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0218235
IRS990ScheduleD/RevenueSubtotalAmt0952170
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0458699
IRS990ScheduleD/TotalExpensesPerForm990Amt0746433
IRS990ScheduleD/TotalRevenuePerForm990Amt0952170
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0952170
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0746433
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IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt0110351
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION PROVIDED COMMERICAL FREE PUBLIC BROADCASTING TO RESIDENTS OF TELLURIDE AND NEIGHBORING MOUNTAIN COMMUNITIES INCLUDING WINTER ALERTS, COVERAGE OF PUBLIC EVENTS, LOCAL, REGIONAL AND WORLD NEWS UTILIZING VOLUNTEER BROADCASTERS RECRUITED FROM LOCAL COMMUNITY. KOTO-FM IS LITERALLY THE VOICE OF THE COMMUNITY, PARTICULARLY IN 2020 AND 2021 TO COMMUNICATE CRITICAL, VERIFIED INFORMATION ABOUT COVID.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A CONTRIBUTION OF AT LEAST 20 OR VOLUNTEER HOURS CREATES A VOTING MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A CONTRIBUTION OF AT LEAST 20 OR VOLUNTEERS HOURS CREATES VOTING MEMBERSHIPS. MEMBERS ARE ALLOWED A VOTE WHEN ELECTING MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE DRAFT RETURN IS REVIEWED BY THE FINANCE AND AUDIT COMMITTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY THE DIRECTORS REVIEW AND SIGN A CODE OF CONDUCT INSTITUED IN 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION REGULARLY EVALUATES THE PERFORMANCE OF ITS EMPLOYEES. ALL NEW STAFF MEMBERS WILL BE EVALUATED AT THE END OF A TRIAL PERIOD. EMPLOYEES ARE EVALUATED ANNUALLY. EMPLOYEES MAY BE EVALUATED AT OTHER TIMES, IF A SPECIAL NEED ARISES. THE REVIEW PROCESS IS DESIGNED TO PROMOTE VERBAL AND WRITTEN DISCUSSION BETWEEN EMPLOYEES AND SUPERVISORS REGARDING CURRENT JOB RESPONSIBILITIES, PERFORMANCE OF ASSIGNED DUTIES, PROBLEMS THAT MAY HAVE ARISEN ON THE JOB AND OTHER PERTINENT TOPICS. PERFORMANCE REVIEWS ARE SCHEDULED ANNUALLY FOR FULL AND PART-TIME EMPLOYEES OF THE STATION. THE EXECUTIVE DIRECTOR IS REVIEWED BY MEMBERS OF THE BOARD OF DIRECTORS. GIVEN THE VERY SPECIALIZED NATURE OF THE EXECUTIVE DIRECTOR, COMPARBILITY DATA IS NOT AVAILABLE. THOROUGH CONSIDERATION IS GIVEN TO THE SKILLS AND PERFORMANCE OF THE OFFICER IN BOTH HIRING AND ANNUAL EVAUATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S ANNUAL 990 RETURNS ARE AVAILABLE ON THE KOTO.ORG WEB SITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CONTRACT LABOR 17,924 314 314 CREDIT CARD FEES 0 0 1,466 PROGRAMMING-DONATED SERVICES 96,390 0 0 RIDGWAY TOWER 31,731 0 0 MISCELLANEOUS 2,964 0 0 PHOP IMPROVEMENTS 7,560 0 0 PLEDGES UNCOLLECTABLE 0 0 6,875 TOTAL 156,569 314 8,655
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 11G
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02169684
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IRS990/TotalAssetsGrp/EOYAmt02169684
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt061818
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0528566
IRS990/TotalFunctionalExpensesGrp/TotalAmt0746433
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt076587
IRS990/TotalLiabilitiesEOYAmt065931
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IRS990/TotalLiabilitiesGrp/EOYAmt065931
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01898016
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02103753
IRS990/TotalOtherProgSrvcExpenseAmt0528566
IRS990/TotalProgramServiceExpensesAmt0528566
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IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01974603
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0M KATHLEEN ERIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09707284334
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAN MIGUEL EDUCATIONAL FUND
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ReturnHeader/Filer/PhoneNum09707284334
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200488418
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLAIR AND ASSOC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0105 SE FRONTIER AVE STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CEDAREDGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO

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