Civic Intelligence

Central Ohio Association of Christian Broadcasters Inc

990 • Fiscal year 2013 • EIN 31-0988382

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 06, 2014

1282 N Main Street43302

(740) 383-1794

Siviq Scores

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

Liabilities / Assets

90th percentile

0.60x

Higher debt load relative to assets than 90% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

95th percentile

1.05x

Higher debt load relative to revenue than 95% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Net Margin

26th percentile

-8.3%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Top Officer Pay

92nd percentile

$47,036

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 22.3% of source-year revenue.

2013 filings • 501(c)3 • <$500k nonprofits • Source year 2013

Asset Growth

30th percentile

-8.6%

Faster asset growth than 30% of similar nonprofits.

2013 filings • 501(c)3 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$371,652

Down $34,962 (-8.6%) from 2012

Net Assets

Down

$149,833

Down $17,601 (-11%) from 2012

Liabilities

Down

$221,819

Down $17,361 (-7.3%) from 2012

Revenue

$210,953

No earlier filing loaded for comparison.

Expenses

Up

$228,554

Up $742 (+0.3%) from 2012

Net Income

-$17,601

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.

$600K$400K$200K$0Assets 2011: $445,464Liabilities 2011: $240,757Net Assets 2011: $204,7072011Assets 2012: $406,614Liabilities 2012: $239,180Net Assets 2012: $167,4342012Assets 2013: $371,652Liabilities 2013: $221,819Net Assets 2013: $149,8332013Assets 2014: $348,727Liabilities 2014: $218,803Net Assets 2014: $129,9242014Assets 2015: $333,487Liabilities 2015: $203,822Net Assets 2015: $129,6652015Assets 2016: $339,961Liabilities 2016: $200,607Net Assets 2016: $139,3542016Assets 2017: $342,946Liabilities 2017: $230,668Net Assets 2017: $112,2782017Assets 2018: $275,401Liabilities 2018: $173,228Net Assets 2018: $102,1732018Assets 2019: $302,878Liabilities 2019: $168,758Net Assets 2019: $134,1202019Assets 2020: $328,688Liabilities 2020: $166,851Net Assets 2020: $161,8372020Assets 2021: $436,282Liabilities 2021: $258,241Net Assets 2021: $178,0412021Assets 2022: $343,724Liabilities 2022: $248,396Net Assets 2022: $95,3282022Assets 2023: $323,944Liabilities 2023: $239,072Net Assets 2023: $84,8722023Assets 2024: $239,885Liabilities 2024: $229,990Net Assets 2024: $9,8952024

Highlighted filing

2013

Assets$371,652
Liabilities$221,819
Net Assets$149,833

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2011: $238,9582011Expenses 2012: $227,8122012Revenue 2013: $210,953Expenses 2013: $228,554Net Income 2013: -$17,6012013Revenue 2014: $196,333Expenses 2014: $216,242Net Income 2014: -$19,9092014Revenue 2015: $225,685Expenses 2015: $225,944Net Income 2015: -$2592015Revenue 2016: $219,403Expenses 2016: $209,714Net Income 2016: $9,6892016Revenue 2017: $194,897Expenses 2017: $221,973Net Income 2017: -$27,0762017Revenue 2018: $205,004Expenses 2018: $215,109Net Income 2018: -$10,1052018Revenue 2019: $276,318Expenses 2019: $244,371Net Income 2019: $31,9472019Revenue 2020: $256,353Expenses 2020: $228,636Net Income 2020: $27,7172020Revenue 2021: $303,905Expenses 2021: $287,701Net Income 2021: $16,2042021Revenue 2022: $268,925Expenses 2022: $351,639Net Income 2022: -$82,7142022Revenue 2023: $374,751Expenses 2023: $412,942Net Income 2023: -$38,1912023Revenue 2024: $370,624Expenses 2024: $417,866Net Income 2024: -$47,2422024

Highlighted filing

2013

Revenue$210,953
Expenses$228,554
Net Income-$17,601
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 6, 2014
Return Version
2013v3.1
Gross Receipts
$280,809
Mission and Program Overview

Mission

Operate christian television stations for central and northwestern ohio to provide religious programs and public service announcements for the communities

Operate 3 christian television stations for central and northwestern ohio to provide religious programs and public service announcements for the communities

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$274,789$252,348▼ $22,441
Loans From Officers Directors$238,151$221,349▼ $16,802
Intangible Assets$124,710$115,240▼ $9,470
Inventories for Sale or Use$6,000$2,289▼ $3,711
Cash and Non-Interest-Bearing Accounts$1,037$1,697▲ $660
Total Assets$406,614$371,652▼ $34,962
Other Assets Total$78$78→ $0
Liabilities
Other Liabilities$1,029$470▼ $559
Total Liabilities$239,180$221,819▼ $17,361
Net Assets / Fund Balance
Unrestricted Net Assets$167,434$149,833▼ $17,601
Total Net Assets Fund Balance$167,434$149,833▼ $17,601
Total Liabilities and Net Assets / Fund Balance$406,614$371,652▼ $34,962

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$212,348$632,950$845,298
Land$40,000-$40,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jonathan AikenVice PresideFT$47,036$47,036
Rev David AikenPresidentPT$7,200$7,200
Revenue and Support

Revenue Composition

Contributions and Grants
$48,680
Program Service Revenue
$134,962
Investment Income
$0
Other Revenue
$27,311
All Other Contributions
$48,680
Change in Net Assets
$-17,601
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$137,204
Salaries, Compensation, and Employee Benefits$91,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,605$21,878-$81,483
Depreciation Depletion$43,345--$43,345
Occupancy$37,322--$37,322
Interest$9,319--$9,319
Fees for Services Other$7,924--$7,924
Payroll Taxes$4,746$1,742-$6,488
Fees for Services Accounting-$5,738-$5,738
Office Expenses$5,657--$5,657
Advertising$5,089--$5,089
Other Employee Benefits-$3,379-$3,379
Other Expenses$2,208--$2,208
Insurance$1,989--$1,989
Information Technology$993--$993
Travel$291--$291
Total Functional Expenses$195,817$32,737$0$228,554
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Carolyn AikenOfficerLoan to OrganizationNo-
Thelma AikenBoardLoan to OrganizationNo-

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$238,151$221,349▼ $16,802
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Liability$416
State Withholding Liability$132
Accrued Workers Compensation$123
Local Withholding Liability$37
School District Withholding$3
IRS Refund (940)$-46
Federal Withholding Liability$-96
Accrued Suta$-99
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Backup withholding compliance
Yes
Business relationship with family members
Yes
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Rev. David aiken jonathan aiken president vice pres father carolyn aiken jonathan aiken secretary vice pres mother thelma aiken jonathan aiken director vice pres grandmother

Form 990, Page 6, Part VI, Line 11B

Reviewed by officers and board

Form 990, Page 6, Part VI, Line 15A

Subject to board approval

Form 990, Page 6, Part VI, Line 19

990 is available on internet at such sites as "guidestar" 990-t available on request at office

Filing and Contact Details

Filer

EIN
31-0988382
Phone
7403831794

Signing Officer

Name
Jonathan Aiken
Title
Vice President
Phone
7403831794
Signed
2014-11-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jonathan Aiken
Formed
1980
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
4
Volunteers
100

Preparer

Preparer
Craig B Jones CPA
Phone
7403862166
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Operate some equipment assist with clerical work and help with maintaining storage assist with maintenance of building

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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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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0188766
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0315098
IRS990ScheduleA/Total509Grp/TotalAmt01054316
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0185774
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0173333
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0195541
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0190769
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0315098
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01060515
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt040000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt040000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0212348
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0632950
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0845298
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0416
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2123
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt337
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5-46
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt6-96
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt7-99
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1STATE WITHHOLDING LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED WORKERS COMPENSATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3LOCAL WITHHOLDING LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SCHOOL DISTRICT WITHHOLDING
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5IRS REFUND (940)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6FEDERAL WITHHOLDING LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7ACCRUED SUTA
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0252348
IRS990ScheduleD/TotalLiabilityAmt0470
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0CAROLYN AIKEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1THELMA AIKEN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LOAN TO ORGANIZATION
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LOAN TO ORGANIZATION
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0195465
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt119664
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt26220
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd2true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd2false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0REPLACE CANCELED BANK LOAN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1OPERATIONAL NEEDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2OPERATING EXPENSES
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0221800
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt116656
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt230000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0CAROLYN AIKEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1CAROLYN AIKEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm2THELMA AIKEN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd2true
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBERS LOANED ORGANIZATION MONEY WHEN BANK CANCELLED LOAN
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990ScheduleL/TotalBalanceDueAmt0221349
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATE SOME EQUIPMENT ASSIST WITH CLERICAL WORK AND HELP WITH MAINTAINING STORAGE ASSIST WITH MAINTENANCE OF BUILDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REV. DAVID AIKEN JONATHAN AIKEN PRESIDENT VICE PRES FATHER CAROLYN AIKEN JONATHAN AIKEN SECRETARY VICE PRES MOTHER THELMA AIKEN JONATHAN AIKEN DIRECTOR VICE PRES GRANDMOTHER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED BY OFFICERS AND BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SUBJECT TO BOARD APPROVAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4990 IS AVAILABLE ON INTERNET AT SUCH SITES AS "GUIDESTAR" 990-T AVAILABLE ON REQUEST AT OFFICE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0406614
IRS990/TotalAssetsEOYAmt0371652
IRS990/TotalAssetsGrp/BOYAmt0406614
IRS990/TotalAssetsGrp/EOYAmt0371652
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt048680
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt032737
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0195817
IRS990/TotalFunctionalExpensesGrp/TotalAmt0228554
IRS990/TotalGrossUBIAmt027311
IRS990/TotalLiabilitiesBOYAmt0239180
IRS990/TotalLiabilitiesEOYAmt0221819
IRS990/TotalLiabilitiesGrp/BOYAmt0239180
IRS990/TotalLiabilitiesGrp/EOYAmt0221819
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0167434
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0149833
IRS990/TotalProgramServiceExpensesAmt0195817
IRS990/TotalProgramServiceRevenueAmt0134962
IRS990/TotalReportableCompFromOrgAmt054236
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0134962
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0210953
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt027311
IRS990/TotalVolunteersCnt0100
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0406614
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0371652
IRS990/TravelGrp/ProgramServicesAmt0291
IRS990/TravelGrp/TotalAmt0291
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0167434
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0149833
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101282 N MAIN STREET
IRS990/USAddress/City0MARION
IRS990/USAddress/State0OH
IRS990/USAddress/ZIPCode043302
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0WWW.COACB.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.40$2.30$0.10$3.71$4.18$0.47
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$2.39$0.85$3.75$4.13$0.38
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.44$2.48$0.95$2.69$3.52$0.83
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.36$2.58$1.78$3.04$2.88$0.16
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.29$1.67$1.62$2.56$2.29$0.28
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.03$1.69$1.34$2.76$2.44$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.75$1.73$1.02$2.05$2.15$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$2.31$1.12$1.95$2.22$0.27
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.40$2.01$1.39$2.19$2.10$0.10
2015Detailed filing. Detailed filing data is available for this year.$3.33$2.04$1.30$2.26$2.26$0.00
2014Detailed filing. Detailed filing data is available for this year.$3.49$2.19$1.30$1.96$2.16$0.20
2013Detailed filing. Detailed filing data is available for this year.$3.72$2.22$1.50$2.11$2.29$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$2.39$1.67$2.28
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.45$2.41$2.05$2.39