Civic Intelligence

Gabriel Media

990 • Fiscal year 2014 • EIN 27-3932860

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 10, 2015

1310 2nd St NSauk Rapids, MN 56379

(320) 251-1780

Siviq Scores

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

Liabilities / Assets

39th percentile

0.05x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

42nd percentile

0.07x

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

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

86th percentile

34%

Higher net margin than 86% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

68th percentile

$97,126

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

76th percentile

14%

Faster asset growth than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

85th percentile

39%

Faster revenue growth than 85% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,059,915

Up $433,617 (+17%) from 2012

Net Assets

Up

$2,904,565

Up $829,135 (+40%) from 2012

Liabilities

Down

$155,350

Down $395,518 (-72%) from 2012

Revenue

$2,115,517

No earlier filing loaded for comparison.

Expenses

Up

$1,385,939

Up $306,917 (+28%) from 2012

Net Income

$729,578

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $2,138,052Liabilities 2011: $192,166Net Assets 2011: $1,945,8862011Assets 2012: $2,626,298Liabilities 2012: $550,868Net Assets 2012: $2,075,4302012Assets 2014: $3,059,915Liabilities 2014: $155,350Net Assets 2014: $2,904,5652014Assets 2015: $3,141,759Liabilities 2015: $237,463Net Assets 2015: $2,904,2962015Assets 2016: $3,271,138Liabilities 2016: $222,921Net Assets 2016: $3,048,2172016Assets 2017: $3,742,570Liabilities 2017: $569,586Net Assets 2017: $3,172,9842017Assets 2018: $3,808,801Liabilities 2018: $620,629Net Assets 2018: $3,188,1722018Assets 2020: $4,124,019Liabilities 2020: $491,203Net Assets 2020: $3,632,8162020Assets 2021: $4,475,559Liabilities 2021: $584,656Net Assets 2021: $3,890,9032021Assets 2022: $4,430,908Liabilities 2022: $687,574Net Assets 2022: $3,743,3342022Assets 2024: $4,560,719Liabilities 2024: $512,208Net Assets 2024: $4,048,5112024

Highlighted filing

2014

Assets$3,059,915
Liabilities$155,350
Net Assets$2,904,565

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $913,9062011Expenses 2012: $1,079,0222012Revenue 2014: $2,115,517Expenses 2014: $1,385,939Net Income 2014: $729,5782014Revenue 2015: $1,367,841Expenses 2015: $1,349,571Net Income 2015: $18,2702015Revenue 2016: $1,623,206Expenses 2016: $1,497,233Net Income 2016: $125,9732016Revenue 2017: $1,430,777Expenses 2017: $1,332,040Net Income 2017: $98,7372017Revenue 2018: $1,585,384Expenses 2018: $1,520,484Net Income 2018: $64,9002018Revenue 2020: $1,629,272Expenses 2020: $1,388,820Net Income 2020: $240,4522020Revenue 2021: $1,748,720Expenses 2021: $1,561,563Net Income 2021: $187,1572021Revenue 2022: $1,774,450Expenses 2022: $1,813,001Net Income 2022: -$38,5512022Revenue 2024: $1,954,436Expenses 2024: $1,838,947Net Income 2024: $115,4892024

Highlighted filing

2014

Revenue$2,115,517
Expenses$1,385,939
Net Income$729,578
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 10, 2015
Return Version
2014v5.0
Gross Receipts
$2,680,271
Mission and Program Overview

Mission

To reach as many people as possible with the good news of jesus christ and help them connect with god.

The organization spreads the good news of jesus christ through a variety of media.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$1,742,000$1,742,000→ $0
Land, Buildings, and Equipment, Net$464,998$686,051▲ $221,053
Savings and Temporary Cash Investments$186,033$447,591▲ $261,558
Accounts Receivable$66,454$99,002▲ $32,548
Prepaid Expenses and Deferred Charges$36,086$47,013▲ $10,927
Pledges and Grants Receivable$75,057$34,696▼ $40,361
Investments Program Related$2,500$2,640▲ $140
Cash and Non-Interest-Bearing Accounts$19,146$922▼ $18,224
Total Assets$2,686,080$3,059,915▲ $373,835
Other Assets Total$93,806--
Liabilities
Mortgage Notes Payable Secured by Investment Property$358,262--
Deferred Revenue$92,226$97,815▲ $5,589
Accounts Payable and Accrued Expenses$60,731$57,535▼ $3,196
Total Liabilities$511,219$155,350▼ $355,869
Net Assets / Fund Balance
Unrestricted Net Assets$2,081,055$2,904,565▲ $823,510
Temporarily Rstr Net Assets$93,806$0▼ $93,806
Total Net Assets Fund Balance$2,174,861$2,904,565▲ $729,704
Total Liabilities and Net Assets / Fund Balance$2,686,080$3,059,915▲ $373,835

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$253,628$78,215$331,843
Land$218,894-$218,894
Buildings$180,371$1,135$181,506
Other Land Buildings$33,158$2,103$35,261
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Deborah R HuschleExecutive DirectorFT$88,638$8,488$97,126

Board Members and Trustees

NameTitle
Reverend Robert RolfesPresident
Reverend Marvin EnnekingVice President
Debbie RenshawBoard Member
George SjogrenBoard Member
Howard SchomerBoard Member
Kevin HilgerBoard Member
Pastor Carol Jean SmithBoard Member
Robert Mahowald SrBoard Member
Sue PoserBoard Member
Bishop Donald KettlerCorporate Member
Jan MarinCorporate Member
Joe SpaniolCorporate Member
Reverend Timothy BaltesCorporate Member
John HergesSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,138,169
Program Service Revenue
$992,953
Investment Income
$-41,088
Other Revenue
$25,483
All Other Contributions
$1,138,169
Change in Net Assets
$729,578

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
Real Estate Commercial1$722,259Fair Market Value
Total Noncash Contributions1$722,259-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,115,517
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$45,760
Total Revenue per Audited Statements
$2,161,277
Total Revenue per Form 990
$2,115,517
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$749,969
Salaries, Compensation, and Employee Benefits$635,970
Total Fundraising Expense$175,750
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$371,263$27,118$50,058$448,439
Current Officers, Directors, Trustees, and Key Employees$51,476$43,706$1,943$97,125
Occupancy$66,469$3,312$3,229$73,010
Fees for Services Other$44,455$12,004$12,317$68,776
Advertising$37,769$6,761$20,956$65,486
All Other Expenses$47,913$4,749$6,577$59,239
Payroll Taxes$36,500$6,042$5,887$48,429
Other Employee Benefits$29,744$2,918$5,159$37,821
Depreciation Depletion$25,995$4,303$4,192$34,490
Office Expenses$20,898$6,435$5,123$32,456
Other Expenses$15,131$7,775$3,984$26,890
Insurance$15,660$2,346$2,526$20,532
Fees for Services Legal-$12,162-$12,162
Fees for Services Accounting-$7,025-$7,025
Pension Plan Contributions$3,117$449$590$4,156
Travel$552$100$351$1,003
Total Functional Expenses$1,047,485$162,704$175,750$1,385,939

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,389,823
Expenses per Audited Statements$1,385,939
Total Expenses per Form 990$1,385,939
Expenses Not Reported on Form 990$3,884
Expenses Not Reported on Financial Statements$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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The organization has five corporate members. Three of the five members serve ex officio. Two members are to be appointed by the three ex officio members.

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

The corporate members appoint the board of directors.

Form 990, Part VI, Section A, Line 7B

The following powers are reserved to the members: appoint the board of directors and remove any director at will subject to the articles of incorportion. Approve any merger or dissolution of the corporation. Approve the acquisition, sale, and conveyance of real property by the corporation. Amend the articles of the corporation and the bylaws of the corporation. Approve fundraising projects and programs. Approve expenditures of over $25,000. Apporve the undertaking of any loans or indebtedness other than on an open account basis in the ordinary course of business. Appoint the general manager/station manager of the corporation.

Form 990, Part VI, Section B, Line 11

The prepared form 990 will be reviewed by the board of directors at a normally scheduled board meeting. A member of the accounting firm will present to the board of directors.

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

The board of directors signs a conflict of interest policy annually. As conflicts arise, the individual directors excuse themselves from the meeting if it is a conflict that they have identified.

Form 990, Part VI, Section B, Line 15A

The percentage of pay increase is included with the budget proposal to the board of directors. The board of directors approves the pay increase on an annual basis.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Gabriel Media
EIN
27-3932860
Phone
3202511780
Address
1310 2ND ST N, SAUK RAPIDS, MN 56379

Signing Officer

Name
Reverend Robert Rolfes
Title
President
Phone
3202511780
Signed
2015-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deb Huschle
Formed
2010
Legal Domicile
Mn
Voting Board Members
11
Independent Board Members
11
Employees
12
Volunteers
265

Preparer

Firm
Cliftonlarsonallen Llp
Address
818 SECOND ST SO SUITE 320, WAITE PARK, MN 56387
Preparer
William a Leclaire CPA
Phone
3202035500
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is exempt from income taxes under section 501(c)(3) of the internal revenue code and corresponding state code. As such, no provision for income taxes has been made in the accompanying statements. The organization is not a private foundation and contributions to the organization qualify as a charitable tax deduction by the contributor. The organization's income tax returns are subject to review and examination by federal and state authorities in accordance with prescribed statutes. The organization has not been examined for any open years.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Rental expenses 246. Loss on disposal of property 41,750.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

RENTAL EXPENSES 246.

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IRS990/Desc0BROADCASTING OF CHRISTIAN CONTEMPORARY MUSIC & PROGRAMMING: PLAYING POSITIVE, ENCOURAGING, AND UPLIFTING CONTEMPORARY, CHRISTIAN MUSIC AND PROGRAMMING. PROMOTING A COMMUNITY OF CHRISTIAN FAITHS. SUPPORTING CHRISTIAN FAMILY VALUES. AFFIRMING WHAT IS POSITIVE IN OUR CULTURE. GABRIEL MEDIA SPREADS THE GOOD NEWS OF JESUS CHRIST THROUGH A VARIETY OF MEDIA. THE PRIMARY FOCUS OF THE ORGANIZATION IS THROUGH THE OPERATION OF A RADIO STATION. THE MINISTRY IS ACCOMPLISHED THROUGH SHARING OUR NEEDS AND LIFTING EACH OTHER UP IN PRAYER. GABRIEL MEDIA DOES MANY ON AIR PROGRAMS THAT TEACH AND ADMINISTER TO THE NEEDS OF THE LISTENERS. GABRIEL MEDIA ORGANIZES MANY OUTREACH PROGRAMS FOR EXAMPLE: PARENTING SEMINAR, CONCERTS, FAMILY EVENT BUSES, OPENING ACT, FLASH MOB, CHRISTMAS MUSIC AND SENIOR EVENTS.
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