Civic Intelligence

San Miguel Educational Fund

990 • Fiscal year 2021 • EIN 23-7317485

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 01, 2022

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

42nd percentile

0.04x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

39th percentile

0.05x

Higher debt load relative to revenue than 39% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

89th percentile

57%

Higher net margin than 89% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

91st percentile

75%

Faster asset growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

66%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets42nd percentile

Assets

Up

$1,619,750

Up $692,925 (+75%) from 2020

Net Assets

Up

$1,559,715

Up $743,468 (+91%) from 2020

Liabilities

Down

$60,035

Down $50,543 (-46%) from 2020

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin89th percentile

Revenue

Up

$1,306,299

Up $517,386 (+66%) from 2020

Expenses

Up

$562,831

Up $66,447 (+13%) from 2020

Net Income

Up

$743,468

Up $450,939 (+154%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth91st 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

2021

Assets$1,619,750
Liabilities$60,035
Net Assets$1,559,715
Open 2021 Filing

Operations Trend

Revenue Growth81st 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

2021

Revenue$1,306,299
Expenses$562,831
Net Income$743,468
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 1, 2022
Return Version
2021v4.0
Gross Receipts
$1,314,689
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$461,654$1,102,573▲ $640,919
Land, Buildings, and Equipment, Net$445,614$432,727▼ $12,887
Pledges and Grants Receivable$7,092$70,919▲ $63,827
Prepaid Expenses and Deferred Charges$10,999$10,322▼ $677
Accounts Receivable$700$2,081▲ $1,381
Inventories for Sale or Use$766$1,128▲ $362
Total Assets$926,825$1,619,750▲ $692,925
Liabilities
Mortgage Notes Payable Secured by Investment Property$99,360--
Accounts Payable and Accrued Expenses$11,218$60,035▲ $48,817
Total Liabilities$110,578$60,035▼ $50,543
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$816,247$1,559,715▲ $743,468
Total Net Assets Fund Balance$816,247$1,559,715▲ $743,468
Total Liabilities and Net Assets / Fund Balance$926,825$1,619,750▲ $692,925

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$156,892$412,386$569,278
Land$237,505-$237,505
Buildings-$88,000-
Leasehold Improvements$38,330$144,976-
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Laura ShaunettePresident
Claybrook PennDirector
Gene WeilDirector
Mark IzardDirector
Martinique ProhaskaDirector
Delton PooleEx-officio
Jennifer OgilvieSecretary
M Kathleen ErieTreasurer
Norman SquierVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,286,266
Program Service Revenue
$0
Investment Income
$153
Other Revenue
$19,880
All Other Contributions
$732,385
Change in Net Assets
$743,468

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$88,407
Total Noncash Contributions1$88,407

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,306,299
Total Revenue per Audited Statements
$1,306,299
Total Revenue per Form 990
$1,306,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$297,386
Other Expenses$265,445
Total Fundraising Expense$68,706
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$172,390$50,597$31,409$254,396
Fees for Services Other$94,875$904$388$96,167
Depreciation Depletion$22,068$2,758$2,758$27,584
Other Employee Benefits$15,855$5,681$3,576$25,112
Fees for Services Accounting$8,715$10,894$2,180$21,789
Payroll Taxes$12,115$3,556$2,207$17,878
Office Expenses$5,477$4,901$2,199$12,577
Insurance$6,713$790$395$7,898
Other Expenses$7,354$112$112$7,578
All Other Expenses$5,003$610$534$6,147
Fees for Services Legal$6,097--$6,097
Information Technology$5,077--$5,077
Interest$3,573$446$446$4,465
Occupancy--$2,354$2,354
Conferences and Meetings$1,383--$1,383
Total Functional Expenses$412,346$81,779$68,706$562,831

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$562,831
Total Expenses per Audited Statements$562,831
Total Expenses per Form 990$562,831
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
Yes
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 stations. 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
2022-08-01
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
6
Volunteers
200

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

“Program service expense 85,000 0 0 computer consulting 3,100 387 388 late charges 0 450 0 contract labor 6,775 0 0 fees 0 67 0 total 94,875 904 388”

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IRS990/OfficeExpensesGrp/TotalAmt012577
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt03576
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05681
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt015855
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025112
IRS990/OtherExpensesGrp/Desc0PROGRAMING
IRS990/OtherExpensesGrp/Desc1FUNDRASING EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt019618
IRS990/OtherExpensesGrp/FundraisingAmt1530
IRS990/OtherExpensesGrp/FundraisingAmt2112
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0530
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1112
IRS990/OtherExpensesGrp/ProgramServicesAmt027259
IRS990/OtherExpensesGrp/ProgramServicesAmt118392
IRS990/OtherExpensesGrp/ProgramServicesAmt27354
IRS990/OtherExpensesGrp/TotalAmt027259
IRS990/OtherExpensesGrp/TotalAmt119618
IRS990/OtherExpensesGrp/TotalAmt219452
IRS990/OtherExpensesGrp/TotalAmt37578
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02688
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02688
IRS990/OtherRevenueTotalAmt02688
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt031409
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt050597
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0172390
IRS990/OtherSalariesAndWagesGrp/TotalAmt0254396
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02207
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03556
IRS990/PayrollTaxesGrp/ProgramServicesAmt012115
IRS990/PayrollTaxesGrp/TotalAmt017878
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt07092
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt070919
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010999
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010322
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/ExpenseAmt0412346
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0770499
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt062
IRS990/PYOtherExpensesAmt0227325
IRS990/PYOtherRevenueAmt018352
IRS990/PYRevenuesLessExpensesAmt0292529
IRS990/PYSalariesCompEmpBnftPaidAmt0269059
IRS990/PYTotalExpensesAmt0496384
IRS990/PYTotalRevenueAmt0788913
IRS990/ReconcilationRevenueExpnssAmt0743468
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt09176
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0461654
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01102573
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01286266
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0770499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0504623
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0451296
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0437088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt03449772
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01112963
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportPY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt03449772
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01286266
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0770499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0504623
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0451296
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0437088
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt03449772
IRS990ScheduleA/TotalSupportAmt03449772
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/DepreciationAmt088000
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt088000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0156892
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0412386
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0569278
IRS990ScheduleD/ExpensesSubtotalAmt0562831
IRS990ScheduleD/LandGrp/BookValueAmt0237505
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0237505
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt038330
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0144976
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0183306
IRS990ScheduleD/RevenueSubtotalAmt01306299
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0432727
IRS990ScheduleD/TotalExpensesPerForm990Amt0562831
IRS990ScheduleD/TotalRevenuePerForm990Amt01306299
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01306299
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0562831
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt088407
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 STATIONS. 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/ExplanationTxt7PROGRAM SERVICE EXPENSE 85,000 0 0 COMPUTER CONSULTING 3,100 387 388 LATE CHARGES 0 450 0 CONTRACT LABOR 6,775 0 0 FEES 0 67 0 TOTAL 94,875 904 388
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
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CO
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0926825
IRS990/TotalAssetsEOYAmt01619750
IRS990/TotalAssetsGrp/BOYAmt0926825
IRS990/TotalAssetsGrp/EOYAmt01619750
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01286266
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt068706
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt081779
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0412346
IRS990/TotalFunctionalExpensesGrp/TotalAmt0562831
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0110578
IRS990/TotalLiabilitiesEOYAmt060035
IRS990/TotalLiabilitiesGrp/BOYAmt0110578
IRS990/TotalLiabilitiesGrp/EOYAmt060035
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0816247
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01559715
IRS990/TotalOtherProgSrvcExpenseAmt0412346
IRS990/TotalProgramServiceExpensesAmt0412346
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020033
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01306299
IRS990/TotalVolunteersCnt0200
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0926825
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01619750
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,619,750
Liabilities
$60,035
Net assets
$1,559,715
Revenue
$1,306,299
Expenses
$562,831
Net income
$743,468
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
2021Detailed filing. Detailed filing data is available for this year.$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