Liabilities / Assets
87th percentile
Higher debt load relative to assets than 87% of similar nonprofits.
Open Sky Radio
EIN 26-3027835 • 501(c)3 • Farmington, ME
Profile
Provide educational radio
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.38x
Liabilities / Revenue
95th percentile
Higher debt load relative to revenue than 95% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Down$164,113
Down $49,824 (-23%) from 2023
Liabilities
Down$62,712
Down $42,622 (-40%) from 2023
Net Assets
Down$101,401
Down $7,202 (-6.6%) from 2023
Revenue
Down$53,972
Down $93,894 (-63%) from 2023
Expenses
Down$100,874
Down $61,164 (-38%) from 2023
Net Income
Down-$46,902
Down $32,730 (-231%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $164,113
- Liabilities
- $62,712
- Net assets
- $101,401
- Revenue
- $53,972
- Expenses
- $100,874
- Net income
- -$46,902
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 10, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $59,859
Mission and Program Overview
Mission
Provide educational radio and help other non profit stations with income from license sale
Provide educational radio
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OPERATE AN EDUCATIONAL RADIO AND PROVIDE STREAMING FOR IT AS WELL | - | $106,761 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JEFF COTTON | Executive Director | PT | $0 | - | - |
| SHEILA COTTON | Treasurer | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Open Sky Radio
- EIN
- 26-3027835
- In Care Of
- % SHEILA COTTON
- Phone
- 7752338670
- Address
- 107 BOX SHOP HILL, FARMINGTON, ME 04938
Signing Officer
- Name
- Sheila Cotton
- Title
- Treasurer
- Phone
- 7752338670
- Signed
- 2025-11-10
- Discuss with paid preparer
- No
Preparer
- Firm
- Tax Plus Inc
- Address
- 979 PYRAMID WAY, Sparks, NV 89431
- Preparer
- Chris Cochran Ea
- Phone
- 7758532356
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description amountadvertising 1,727amortization 2,000auto expense 440depreciation 3,586dues and subscriptions 1,574charitable 98payroll tax 1,716insurance 851interest 3,759internet 2,052music purchases 1,208meals 2,094office expense 391operating expense and supplies 2,024payroll fees 613personal property tax 110repairs 463promotion 220software 3,179telephone 1,239travel 1,746website 3,396”
Other changes in net assets or fund balances Part I line 20
“Description amountloans excused 39,700”
Description of other assets Part II line 24
“Category beginning of year end of yearnote receivable, cotton 148,206 131,707net fixed assets 34,567 28,981”
Description of total liabilities Part II line 26
“Category beginning of year end of yearnote payable visa 17,634 14,712note payable, stanley 48,000 48,000note payable eidl 1,000 0note payable ppp 38,700 0”
Raw XML Appendix169 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JEFF COTTON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7752338670 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 107 BOX SHOP HILL |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FARMINGTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | ME |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 04938 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 31164 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 3425 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 53909 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -46902 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 17869 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 213937 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 164113 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 5950 |
| IRS990EZ/GrossReceiptsAmt | 0 | 59859 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LoansToFromOfficersAmt | 0 | 131706 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | true |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 108603 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 101401 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 108603 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 101401 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 24041 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JEFF COTTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | SHEILA COTTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 182773 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 160688 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 39700 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 34486 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDE EDUCATIONAL RADIO |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 219 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATE AN EDUCATIONAL RADIO AND PROVIDE STREAMING FOR IT AS WELL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 106761 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 24259 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 5887 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 63 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 105334 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 62712 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 100874 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 106761 |
| IRS990EZ/TotalRevenueAmt | 0 | 53972 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | KXNV.ORG |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 59859 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 147886 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 134082 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 78809 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 57500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 478136 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 68360 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 68360 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.87490 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.87020 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 478136 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 59859 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 147886 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 134082 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 78809 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 57500 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 478136 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 59859 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 147886 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 202442 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 78809 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 57500 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 546496 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 131706 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | OPERATIONS |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 115541 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | JEFF COTTON |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | false |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 131706 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION AMOUNTADVERTISING 1,727AMORTIZATION 2,000AUTO EXPENSE 440DEPRECIATION 3,586DUES AND SUBSCRIPTIONS 1,574CHARITABLE 98PAYROLL TAX 1,716INSURANCE 851INTEREST 3,759INTERNET 2,052MUSIC PURCHASES 1,208MEALS 2,094OFFICE EXPENSE 391OPERATING EXPENSE AND SUPPLIES 2,024PAYROLL FEES 613PERSONAL PROPERTY TAX 110REPAIRS 463PROMOTION 220SOFTWARE 3,179TELEPHONE 1,239TRAVEL 1,746WEBSITE 3,396 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION AMOUNTLOANS EXCUSED 39,700 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CATEGORY BEGINNING OF YEAR END OF YEARNOTE RECEIVABLE, COTTON 148,206 131,707NET FIXED ASSETS 34,567 28,981 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CATEGORY BEGINNING OF YEAR END OF YEARNOTE PAYABLE VISA 17,634 14,712NOTE PAYABLE, STANLEY 48,000 48,000NOTE PAYABLE EIDL 1,000 0NOTE PAYABLE PPP 38,700 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | SHEILA COTTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7752338670 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | OPEN SKY RADIO |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | OPEN |
| ReturnHeader/Filer/EIN | 0 | 263027835 |
| ReturnHeader/Filer/InCareOfNm | 0 | % SHEILA COTTON |
| ReturnHeader/Filer/PhoneNum | 0 | 7752338670 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 107 BOX SHOP HILL |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FARMINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | ME |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 04938 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 300007155 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAX PLUS INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 979 PYRAMID WAY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Sparks |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 89431 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7758532356 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-10 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRIS COCHRAN EA |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T15:35:53-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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