Civic Intelligence

Elijah Radio Inc

EIN 26-3278366 • 501(c)3 • Margaret, AL

Profile

Operate noncommercial educational radio stations

Pob 23Margaret, AL 35112

www.elijahradio.org

Siviq Scores

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

Liabilities / Assets

89th percentile

0.54x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

92nd percentile

0.59x

Higher debt load relative to revenue than 92% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$9,200

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

94th percentile

152%

Faster asset growth than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

91st percentile

99%

Faster revenue growth than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets89th percentile

Assets

Up

$245,873

Up $148,400 (+152%) from 2023

Liabilities

Up

$133,906

Up $58,676 (+78%) from 2023

Net Assets

Up

$111,967

Up $87,709 (+362%) from 2023

Operations
Liabilities / Revenue92nd percentileNet Margin86th percentile

Revenue

Up

$226,668

Up $112,502 (+99%) from 2023

Expenses

Up

$136,944

Up $18,019 (+15%) from 2023

Net Income

Up

$89,724

Up $94,483 (+1985%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth94th percentile

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

$300K$200K$100K$0Assets 2023: $97,473Liabilities 2023: $75,230Net Assets 2023: $24,2582023Assets 2024: $245,873Liabilities 2024: $133,906Net Assets 2024: $111,9672024

Highlighted filing

2024

Assets$245,873
Liabilities$133,906
Net Assets$111,967
Open 2024 Filing

Operations Trend

Revenue Growth91st percentile

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

$300K$200K$100K$0-$100KRevenue 2023: $114,166Expenses 2023: $118,925Net Income 2023: -$4,7592023Revenue 2024: $226,668Expenses 2024: $136,944Net Income 2024: $89,7242024

Highlighted filing

2024

Revenue$226,668
Expenses$136,944
Net Income$89,724
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$245,873
Liabilities
$133,906
Net assets
$111,967
Revenue
$226,668
Expenses
$136,944
Net income
$89,724
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.46$1.34$1.12$2.27$1.37$0.90
2023Detailed filing. Detailed filing data is available for this year.$0.97$0.75$0.24$1.14$1.19$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.1
Gross Receipts
$226,968
Mission and Program Overview

Mission

Operate noncommercial educational radio stations

Operate non-commercial educational radio stations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$93,706$217,670▲ $123,964
Rtn Earn Endowment Incm Other Fnds$22,243$111,967▲ $89,724
Loans From Officers Directors$73,981$71,695▼ $2,286
Savings and Temporary Cash Investments$1,226$17,104▲ $15,878
Cash and Non-Interest-Bearing Accounts$2,541$10,999▲ $8,458
Accounts Receivable-$100-
Total Assets$97,473$245,873▲ $148,400
Liabilities
Unsecured Notes Loans Payable-$60,000-
Accounts Payable and Accrued Expenses$1,249$2,211▲ $962
Total Liabilities$75,230$133,906▲ $58,676
Net Assets / Fund Balance
Total Net Assets Fund Balance$22,243$111,967▲ $89,724
Total Liabilities and Net Assets / Fund Balance$97,473$245,873▲ $148,400

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$8,176$312-
Other Land Buildings$60,000--
Equipment$149,494$50,919-
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Luke RogersPresident, treasurer, general managerFT$9,200$9,200

Board Members and Trustees

NameTitle
Thomas BeihlVice President
Compton Ross JrDirector
Leroy AbrahamsDirector
Mike DeasonDirector
Sharon EricksonDirector
Rose RogersSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$224,354
Program Service Revenue
$0
Investment Income
$356
Other Revenue
$1,958
All Other Contributions
$224,354
Change in Net Assets
$89,724

Audited Revenue Reconciliation

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

Major Expense Lines

Line ItemAmount
Other Expenses$127,040
Salaries, Compensation, and Employee Benefits$9,904
Total Fundraising Expense$568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$68,736--$68,736
Fees for Services Other$18,050-$568$18,618
Depreciation Depletion$9,873--$9,873
Current Officers, Directors, Trustees, and Key Employees$6,877$764$0$7,641
Fees for Services Legal-$5,761-$5,761
Information Technology$3,221$1,555-$4,776
Insurance-$4,494-$4,494
Interest-$4,143-$4,143
All Other Expenses$2,528$1,583-$4,111
Payroll Taxes$2,037$226-$2,263
Advertising$1,967--$1,967
Other Expenses$1,691--$1,691
Travel$1,044$107-$1,151
Conferences and Meetings-$1,019-$1,019
Office Expenses-$313-$313
Total Functional Expenses$116,411$19,965$568$136,944

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$73,981$71,695▼ $2,286
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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

Part VI Line 11B

“Completed form 990 package was sent to board members for reviews.”

Part VI Line 2

“Luke and Rose Rogers are married.”

Part VI Line 12C

“A Conflict of Interest review was completed during a board meeting, and written COI statements were received from all board members.”

Part VI Line 18

“The documents are available from the Alabama Attorney General's office or on request.”

Part VI Line 19

“The documents are available from the Alabama Attorney General's office or on request.”

Filing and Contact Details

Filer

Filer Name
Elijah Radio
EIN
26-3278366
Phone
2055303545
Address
POB 23, Margaret, AL 35112

Signing Officer

Name
Luke Rogers
Title
President
Phone
2055856706
Signed
2025-05-06

Organization Details

Principal Officer
Luke Rogers
Formed
2009
Legal Domicile
Al
Voting Board Members
7
Independent Board Members
6
Employees
1
Volunteers
20
Supplemental Narrative

Additional Explanations

Part III Line 2

“Elijah has operated in the public interest seven non-commercial educational full-power FM radio stations in Alabama in 2024. Elijah Radio built two new non-commercial educational full-power FM radio stations and initiated the purchase of another in 2024.”

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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Luke and Rose Rogers
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Elijah has operated in the public interest seven non-commercial educational full-power FM radio stations in Alabama in 2024. Elijah Radio built two new non-commercial educational full-power FM radio stations and initiated the purchase of another in 2024.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Completed form 990 package was sent to board members for reviews.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Luke and Rose Rogers are married.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A Conflict of Interest review was completed during a board meeting, and written COI statements were received from all board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The documents are available from the Alabama Attorney General's office or on request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The documents are available from the Alabama Attorney General's office or on request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part III Line 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Part VI Line 19
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