Civic Intelligence

San Miguel Educational Fund

990 • Fiscal year 2015 • EIN 23-7317485

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 15, 2016

Organization Profilewww.koto.org
PO Box 1069Telluride, CO 81435

(970) 728-4334

Siviq Scores

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

Liabilities / Assets

78th percentile

0.35x

Higher debt load relative to assets than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

84th percentile

0.52x

Higher debt load relative to revenue than 84% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

41st percentile

0.3%

Higher net margin than 41% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

57th percentile

$31,750

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

32nd percentile

-3.2%

Faster asset growth than 32% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

29th percentile

-6.7%

Faster revenue growth than 29% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$679,139

Down $22,331 (-3.2%) from 2014

Net Assets

Up

$444,150

Up $1,146 (+0.3%) from 2014

Liabilities

Down

$234,989

Down $23,477 (-9.1%) from 2014

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin41st percentile

Revenue

Down

$456,090

Down $32,748 (-6.7%) from 2014

Expenses

Down

$454,944

Down $31,132 (-6.4%) from 2014

Net Income

Down

$1,146

Down $1,616 (-59%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth32nd percentile

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

$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

2015

Assets$679,139
Liabilities$234,989
Net Assets$444,150
Open 2015 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this 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

2015

Revenue$456,090
Expenses$454,944
Net Income$1,146
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 15, 2016
Return Version
2015v2.1
Gross Receipts
$788,060
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
Land, Buildings, and Equipment, Net$568,586$542,143▼ $26,443
Savings and Temporary Cash Investments$78,914$96,217▲ $17,303
Pledges and Grants Receivable$43,488$33,675▼ $9,813
Prepaid Expenses and Deferred Charges$3,508$3,889▲ $381
Cash and Non-Interest-Bearing Accounts$1,688$1,620▼ $68
Inventories for Sale or Use$4,835$1,595▼ $3,240
Intangible Assets$321--
Total Assets$701,470$679,139▼ $22,331
Other Assets Total$130$0▼ $130
Liabilities
Mortgage Notes Payable Secured by Investment Property$215,550$209,245▼ $6,305
Accounts Payable and Accrued Expenses$42,916$25,744▼ $17,172
Total Liabilities$258,466$234,989▼ $23,477
Net Assets / Fund Balance
Unrestricted Net Assets$404,376$419,150▲ $14,774
Temporarily Rstr Net Assets$38,628$25,000▼ $13,628
Total Net Assets Fund Balance$443,004$444,150▲ $1,146
Total Liabilities and Net Assets / Fund Balance$701,470$679,139▼ $22,331

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$249,365$274,435$523,800
Buildings$55,273$203,142$258,415
Land$237,505-$237,505
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Dina Coates Koeblerformer EXECUTIVE DIRECTORFT$26,717$5,033$31,750

Board Members and Trustees

NameTitle
Amy PetersPresident
Mark DollardVice President
Jim BerkowitzDirector
Joe McclureDirector
Mark IzardDirector
Tom McgadeDirector
rAY fARNSWORTHdIRECTOR
Shauna PalmerSecretary
Kathleen ErieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$385,343
Program Service Revenue
$0
Investment Income
$6
Other Revenue
$70,741
All Other Contributions
$370,343
Change in Net Assets
$1,146

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 Table110$85,000Market Value
Total Noncash Contributions110$85,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$456,090
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$456,090
Total Revenue per Form 990
$456,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$257,096
Salaries, Compensation, and Employee Benefits$197,848
Total Fundraising Expense$55,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$112,131$6,566$9,345$128,042
Fees for Services Other$86,207$1,207-$87,414
Other Employee Benefits$25,107$2,046$2,442$29,595
Depreciation Depletion$22,590$2,784$2,784$28,158
Current Officers, Directors, Trustees, and Key Employees$10,926$5,463$10,328$26,717
Fees for Services Accounting$8,640$8,902$8,640$26,182
All Other Expenses$10,677$3,164$656$14,497
Payroll Taxes$11,710$677$1,107$13,494
Interest$9,621$1,203$1,203$12,027
Office Expenses$2,384$4,000$3,089$9,473
Insurance$5,847$1,394$731$7,972
Other Expenses$6,110$584$584$7,278
Occupancy--$4,261$4,261
Information Technology$1,333$1,183$1,183$3,699
Fees for Services Legal$5,717$-3,333-$2,384
Conferences and Meetings$18$394-$412
Total Functional Expenses$348,803$51,029$55,112$454,944

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$454,944
Total Expenses per Audited Statements$454,944
Total Expenses per Form 990$454,944
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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
No
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, Part VI, Section A, line 6

“A contribution of at least $40 or volunteer hours creates a voting memberhip.”

Form 990, Part VI, Section A, line 7A

“A contribution of at least $40 or volunteers hours creates voting memberships. Members are allowed a vote when electing members of the governing body.”

Form 990, Part VI, Section B, line 11

“The draft return is reviewed by the Finance & Audit Committee and presented to the full board for review before filing.”

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

“Annually the directors review and sign a Code of Conduct instituted in 2015.”

Form 990, Part VI, Section B, line 15

“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 stations. The Executive Director is reviewed by members of the Board of Directors. Given the very specialized nature of the Executive Director, comparability data is not available. Thorough consideration is given to the skills and performance of the officer in both hiring and annual evaluation.”

Form 990, Part VI, Section C, line 18

“THE ORGANIZATION'S ANNUAL 990 RETURNS ARE AVAILABLE on the KOTO.org web site.”

Form 990, Part VI, Section C, line 19

“The organization's documents and other policies and procedures, as well as the annual audited financial reports 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
Amy Peters
Title
President
Phone
9707284334
Signed
2016-06-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Peters
Formed
1973
Legal Domicile
Co
Voting Board Members
7
Independent Board Members
7
Employees
6
Volunteers
200

Preparer

Firm
Reese Henry & Company Inc
Address
400 East Main St Suite 2, Aspen, CO 81611
Preparer
Denise Jurgens CPA
Phone
9709253771
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Consulting Fees: Program service expenses 1,000. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 2,000. Contract Labor: Program service expenses 207. Management and general expenses 207. Fundraising expenses 0. Total expenses 414. DJs: Program service expenses 85,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 85,000.”

Financial Statement Notes

Part X, Line 2:

“The Organization had no material unrecognized tax benefits for the year ended December 31, 2014. As a result, no interest or penalties were accrued for unrecognized tax benefits during the year.”

Raw XML AppendixShowing 400 of 484 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
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IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To entertain, educate, and inform while reflecting the needs, desires and diversity of the community.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0215550
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0209245
IRS990/NetAssetsOrFundBalancesBOYAmt0443004
IRS990/NetAssetsOrFundBalancesEOYAmt0444150
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt058100
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt058100
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt011948
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt011948
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoncashContributionsAmt085000
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt04261
IRS990/OccupancyGrp/TotalAmt04261
IRS990/OfficeExpensesGrp/FundraisingAmt03089
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04000
IRS990/OfficeExpensesGrp/ProgramServicesAmt02384
IRS990/OfficeExpensesGrp/TotalAmt09473
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0130
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt02442
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02046
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt025107
IRS990/OtherEmployeeBenefitsGrp/TotalAmt029595
IRS990/OtherExpensesGrp/Desc0Programing
IRS990/OtherExpensesGrp/Desc1Uncollectable Pledges
IRS990/OtherExpensesGrp/Desc2FUNDRAISING EXPENSES
IRS990/OtherExpensesGrp/Desc3Utilities
IRS990/OtherExpensesGrp/FundraisingAmt08759
IRS990/OtherExpensesGrp/FundraisingAmt1584
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt014795
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1584
IRS990/OtherExpensesGrp/ProgramServicesAmt029785
IRS990/OtherExpensesGrp/ProgramServicesAmt16110
IRS990/OtherExpensesGrp/TotalAmt029785
IRS990/OtherExpensesGrp/TotalAmt114795
IRS990/OtherExpensesGrp/TotalAmt28759
IRS990/OtherExpensesGrp/TotalAmt37278
IRS990/OtherRevenueMiscGrp/BusinessCd0900003
IRS990/OtherRevenueMiscGrp/BusinessCd1900003
IRS990/OtherRevenueMiscGrp/Desc0Sales Tax Vendor Fee I
IRS990/OtherRevenueMiscGrp/Desc1Sale of Transmitter Pa
IRS990/OtherRevenueMiscGrp/ExclusionAmt0593
IRS990/OtherRevenueMiscGrp/ExclusionAmt1100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0593
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1100
IRS990/OtherRevenueTotalAmt0693
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt09345
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06566
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0112131
IRS990/OtherSalariesAndWagesGrp/TotalAmt0128042
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt01107
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0677
IRS990/PayrollTaxesGrp/ProgramServicesAmt011710
IRS990/PayrollTaxesGrp/TotalAmt013494
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt043488
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt033675
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03508
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03889
IRS990/PrincipalOfficerNm0Amy Peters
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0434853
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05
IRS990/PYOtherExpensesAmt0174618
IRS990/PYOtherRevenueAmt053980
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt02762
IRS990/PYSalariesCompEmpBnftPaidAmt0311458
IRS990/PYTotalExpensesAmt0486076
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0488838
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01146
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt011948
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt078914
IRS990/SavingsAndTempCashInvstGrp/EOYAmt096217
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0385343
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0434853
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0430381
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0400700
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0261673
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01912950
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt05
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt06
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt032
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt055
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt02451749
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.87880
IRS990ScheduleA/PublicSupportPY170Pct00.86610
IRS990ScheduleA/PublicSupportTotal170Amt01681087
IRS990ScheduleA/SubstantialContributorsTotAmt0231863
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0385343
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0434853
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0430381
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0400700
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0261673
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01912950
IRS990ScheduleA/TotalSupportAmt01913005
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt055273
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0203142
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0258415
IRS990ScheduleD/EquipmentGrp/BookValueAmt0249365
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0274435
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0523800
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0454944
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0237505
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0237505
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0456090
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Organization had no material unrecognized tax benefits for the year ended December 31, 2014. As a result, no interest or penalties were accrued for unrecognized tax benefits during the year.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0542143
IRS990ScheduleD/TotalExpensesPerForm990Amt0454944
IRS990ScheduleD/TotalRevenuePerForm990Amt0456090
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0456090
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0454944
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt0110
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0DJ Services
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0MARKET VALUE
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt085000
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A contribution of at least $40 or volunteer hours creates a voting memberhip.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A contribution of at least $40 or volunteers hours creates voting memberships. Members are allowed a vote when electing members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The draft return is reviewed by the Finance & Audit Committee and presented to the full board for review before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annually the directors review and sign a Code of Conduct instituted in 2015.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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 stations. The Executive Director is reviewed by members of the Board of Directors. Given the very specialized nature of the Executive Director, comparability data is not available. Thorough consideration is given to the skills and performance of the officer in both hiring and annual evaluation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S ANNUAL 990 RETURNS ARE AVAILABLE on the KOTO.org web site.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION'S DOCUMENTS AND OTHER POLICIES AND PROCEDURES, AS WELL AS THE ANNUAL AUDITED FINANCIAL REPORTS ARE AVAILABLE ON THE KOTO.ORG WEB SITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Consulting Fees: Program service expenses 1,000. Management and general expenses 1,000. Fundraising expenses 0. Total expenses 2,000. Contract Labor: Program service expenses 207. Management and general expenses 207. Fundraising expenses 0. Total expenses 414. DJs: Program service expenses 85,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 85,000.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 15

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$679,139
Liabilities
$234,989
Net assets
$444,150
Revenue
$456,090
Expenses
$454,944
Net income
$1,146
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
2015Detailed filing. Detailed filing data is available for this year.$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