Civic Intelligence

Wcne Educational Community Radio

EIN 31-0981358 • 501(c)3 • Owensville, OH

Profile

Broadcasting in the public interest, licensed by the FCC, providing entertainment, public service information and discussion of public issues 24 hours per day to an undetermined market share of an estimated two million potential listeners regionally, as well as global access streaming on the internet

PO Box 338Owensville, OH 45160

wobofm.com

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

88th percentile

0.25x

Higher debt load relative to revenue than 88% of similar nonprofits.

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

Net Margin

21st percentile

-25%

Higher net margin than 21% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

36th percentile

-12%

Faster asset growth than 36% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

33rd percentile

-18%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$437,039

Down $38,561 (-8.1%) from 2023

Liabilities

Down

$30,000

Down $9,462 (-24%) from 2023

Net Assets

Down

$407,039

Down $29,099 (-6.7%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin21st percentile

Revenue

Down

$118,062

Down $77,593 (-40%) from 2023

Expenses

Up

$147,161

Up $15,357 (+12%) from 2023

Net Income

Down

-$29,099

Down $92,950 (-146%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$1.0M$500K$0Assets 2015: $899,758Liabilities 2015: $0Net Assets 2015: $899,7582015Assets 2016: $901,455Liabilities 2016: $18,260Net Assets 2016: $883,1952016Assets 2017: $848,126Liabilities 2017: $250Net Assets 2017: $847,8762017Assets 2018: $811,010Liabilities 2018: $30,000Net Assets 2018: $781,0102018Assets 2019: $884,983Liabilities 2019: $144,148Net Assets 2019: $740,8352019Assets 2020: $818,250Liabilities 2020: $119,306Net Assets 2020: $698,9442020Assets 2021: $721,927Liabilities 2021: $95,854Net Assets 2021: $626,0732021Assets 2022: $567,046Liabilities 2022: $67,145Net Assets 2022: $499,9012022Assets 2023: $475,600Liabilities 2023: $39,462Net Assets 2023: $436,1382023Assets 2024: $437,039Liabilities 2024: $30,000Net Assets 2024: $407,0392024

Highlighted filing

2024

Assets$437,039
Liabilities$30,000
Net Assets$407,039
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

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

$300K$200K$100K$0-$100KRevenue 2015: $180,946Expenses 2015: $198,887Net Income 2015: -$17,9412015Revenue 2016: $180,563Expenses 2016: $197,126Net Income 2016: -$16,5632016Revenue 2017: $165,170Expenses 2017: $200,489Net Income 2017: -$35,3192017Revenue 2018: $169,614Expenses 2018: $236,480Net Income 2018: -$66,8662018Revenue 2019: $178,312Expenses 2019: $218,487Net Income 2019: -$40,1752019Revenue 2020: $169,766Expenses 2020: $211,658Net Income 2020: -$41,8922020Revenue 2021: $183,488Expenses 2021: $186,636Net Income 2021: -$3,1482021Revenue 2022: $175,249Expenses 2022: $167,879Net Income 2022: $7,3702022Revenue 2023: $195,655Expenses 2023: $131,804Net Income 2023: $63,8512023Revenue 2024: $118,062Expenses 2024: $147,161Net Income 2024: -$29,0992024

Highlighted filing

2024

Revenue$118,062
Expenses$147,161
Net Income-$29,099
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$437,039
Liabilities
$30,000
Net assets
$407,039
Revenue
$118,062
Expenses
$147,161
Net income
-$29,099
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.37$0.30$4.07$1.18$1.47$0.29
2023Detailed filing. Detailed filing data is available for this year.$4.76$0.39$4.36$1.96$1.32$0.64
2022Detailed filing. Detailed filing data is available for this year.$5.67$0.67$5.00$1.75$1.68$0.07
2021Detailed filing. Detailed filing data is available for this year.$7.22$0.96$6.26$1.83$1.87$0.03
2020Detailed filing. Detailed filing data is available for this year.$8.18$1.19$6.99$1.70$2.12$0.42
2019Detailed filing. Detailed filing data is available for this year.$8.85$1.44$7.41$1.78$2.18$0.40
2018Detailed filing. Detailed filing data is available for this year.$8.11$0.30$7.81$1.70$2.36$0.67
2017Detailed filing. Detailed filing data is available for this year.$8.48$0.00$8.48$1.65$2.00$0.35
2016Detailed filing. Detailed filing data is available for this year.$9.01$0.18$8.83$1.81$1.97$0.17
2015Detailed filing. Detailed filing data is available for this year.$9.00$0.00$9.00$1.81$1.99$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 9, 2025
Return Version
2024v5.0
Gross Receipts
$118,062
Mission and Program Overview

Mission

Broadcasting in the public interest, licensed by the FCC, providing entertainment, public service information and discussion of public issues 24 hours per day to an undetermined market share of an estimated two million potential listeners regionally, as well as global access streaming on the internet

Twenty-four hour non-profit, public radio broadcasting by an unpaid staff of broadcasters and directors

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$324,360$308,938▼ $15,422
Savings and Temporary Cash Investments$111,406$63,661▼ $47,745
Cash and Non-Interest-Bearing Accounts$15,486$40,092▲ $24,606
Investments in Publicly Traded Securities$14,612$14,612→ $0
Accounts Receivable$9,736$9,736→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Intangible Assets$0--
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$475,600$437,039▼ $38,561
Other Assets Total$0--
Liabilities
Deferred Revenue$30,000$30,000→ $0
Mortgage Notes Payable Secured by Investment Property$9,462$0▼ $9,462
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$39,462$30,000▼ $9,462
Net Assets / Fund Balance
Net Assets With Donor Restrictions$315,000$315,000→ $0
Net Assets Without Donor Restrictions$121,138$92,039▼ $29,099
Total Net Assets Fund Balance$436,138$407,039▼ $29,099
Total Liabilities and Net Assets / Fund Balance$475,600$437,039▼ $38,561

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$87,166$350,883$438,049
Equipment$40,335$294,697$335,032
Leasehold Improvements$9,937$223,621$233,558
Land$171,500-$171,500
Other Land Buildings$0$35,918$35,918
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Gary StrongPresidentFT$5,200$5,200
Suzann StrongVice-presidentPT$1,850$1,850

Board Members and Trustees

NameTitle
Matt SorrellTrustee
Sheila BoothSecretary
Paul BoddeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,992
Program Service Revenue
$17,027
Investment Income
$6,043
Other Revenue
$30,000
All Other Contributions
$0
Change in Net Assets
$-29,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$147,161
Total Fundraising Expense$36,270
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$45,918$0$0$45,918
Depreciation Depletion$25,075$0$0$25,075
Office Expenses$0$17,216$0$17,216
Travel$0$0$16,466$16,466
Other Expenses$0$0$16,140$16,140
Advertising$3,493$0$3,664$7,157
Information Technology$0$549$0$549
Interest$83$0$0$83
Total Functional Expenses$93,126$17,765$36,270$147,161
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Fall Fund Drive$44,995$44,995$0$44,995
Spring Fund Drive$19,997$19,997$0$19,997
Total Events$64,992$64,992$0$64,992
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
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 2

“Gary Strong and Suzann Strong are married.”

Form 990, Part VI, Section A, Line 6

“Each broadcaster is a member of the organization.”

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

“Each broadcaster is a voting member of the organization.”

Form 990, Part VI, Section B, Line 11B

“The board of directors scrutinizes the financial reports at each bi-monthly meeting on an on-going basis.”

Form 990, Part VI, Section C, Line 19

“No requests for this information were received during 2024.”

Filing and Contact Details

Filer

Filer Name
Wcne Educational Community Radio
EIN
31-0981358
Phone
5137243999
Address
PO Box 338, Owensville, OH 45160
Doing Business As
WOBO Radio

Signing Officer

Name
Paul Bodde
Title
Treasurer
Phone
8593314084
Signed
2025-05-09

Organization Details

Principal Officer
Gary Strong
Formed
1980
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
24
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Net loss from operations for calendar year”

Raw XML AppendixShowing 400 of 582 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/PersonNm1Suzann Strong
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Broadcasting in the public interest, licensed by the FCC, providing entertainment, public service information and discussion of public issues 24 hours per day to an undetermined market share of an estimated two million potential listeners regionally, as well as global access streaming on the internet
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NondeductibleContributionsInd00
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IRS990/OccupancyGrp/ManagementAndGeneralAmt00
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/PoliticalCampaignActyInd00
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IRS990/RelatedEntityInd00
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