Civic Intelligence

River Radio Ministries

990 • Fiscal year 2013 • EIN 31-6068737

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 03, 2014

881 E Johnstown Rd43230

(614) 289-5702

Siviq Scores

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

Liabilities / Assets

27th percentile

0.04x

Higher debt load relative to assets than 27% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

25th percentile

0.06x

Higher debt load relative to revenue than 25% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Net Margin

50th percentile

2.7%

Higher net margin than 50% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

83rd percentile

$245,431

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2013 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2013

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

2013 filings • 501(c)3 • $5M-$10M 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

$6,115,080

Down $39,549 (-0.6%) from 2012

Net Assets

Up

$5,864,774

Up $120,242 (+2.1%) from 2012

Liabilities

Down

$250,306

Down $159,791 (-39%) from 2012

Revenue

$4,234,823

No earlier filing loaded for comparison.

Expenses

Up

$4,119,536

Up $450,641 (+12%) from 2012

Net Income

$115,287

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.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $6,436,005Liabilities 2010: $313,492Net Assets 2010: $6,122,5132010Assets 2012: $6,154,629Liabilities 2012: $410,097Net Assets 2012: $5,744,5322012Assets 2013: $6,115,080Liabilities 2013: $250,306Net Assets 2013: $5,864,7742013Assets 2014: $5,690,719Liabilities 2014: $164,255Net Assets 2014: $5,526,4642014Assets 2016: $6,129,434Liabilities 2016: $131,503Net Assets 2016: $5,997,9312016Assets 2017: $6,021,054Liabilities 2017: $142,872Net Assets 2017: $5,878,1822017Assets 2018: $5,891,859Liabilities 2018: $94,469Net Assets 2018: $5,797,3902018Assets 2019: $6,043,401Liabilities 2019: $121,001Net Assets 2019: $5,922,4002019Assets 2020: $6,083,912Liabilities 2020: $91,692Net Assets 2020: $5,992,2202020Assets 2021: $6,630,255Liabilities 2021: $97,857Net Assets 2021: $6,532,3982021Assets 2022: $6,644,025Liabilities 2022: $701,448Net Assets 2022: $5,942,5772022Assets 2023: $6,547,164Liabilities 2023: $767,037Net Assets 2023: $5,780,1272023Assets 2024: $6,634,752Liabilities 2024: $1,384,748Net Assets 2024: $5,250,0042024

Highlighted filing

2013

Assets$6,115,080
Liabilities$250,306
Net Assets$5,864,774

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $3,140,1672010Expenses 2012: $3,668,8952012Revenue 2013: $4,234,823Expenses 2013: $4,119,536Net Income 2013: $115,2872013Revenue 2014: $3,630,533Expenses 2014: $3,987,594Net Income 2014: -$357,0612014Revenue 2016: $3,854,383Expenses 2016: $3,320,897Net Income 2016: $533,4862016Revenue 2017: $3,831,843Expenses 2017: $3,981,623Net Income 2017: -$149,7802017Revenue 2018: $3,837,649Expenses 2018: $3,800,110Net Income 2018: $37,5392018Revenue 2019: $3,847,744Expenses 2019: $3,861,664Net Income 2019: -$13,9202019Revenue 2020: $3,639,458Expenses 2020: $3,606,975Net Income 2020: $32,4832020Revenue 2021: $4,393,639Expenses 2021: $3,914,945Net Income 2021: $478,6942021Revenue 2022: $3,823,886Expenses 2022: $4,124,256Net Income 2022: -$300,3702022Revenue 2023: $3,910,727Expenses 2023: $3,990,806Net Income 2023: -$80,0792023Revenue 2024: $4,701,277Expenses 2024: $5,231,400Net Income 2024: -$530,1232024

Highlighted filing

2013

Revenue$4,234,823
Expenses$4,119,536
Net Income$115,287
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 3, 2014
Return Version
2013v3.1
Gross Receipts
$4,234,823
Mission and Program Overview

Mission

To encourage connections and share jesus.

See Schedule O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,475,544$2,384,974▼ $90,570
Other Notes and Loans Receivable, Net$1,742,209$1,637,672▼ $104,537
Investments in Publicly Traded Securities$568,473$573,428▲ $4,955
Cash and Non-Interest-Bearing Accounts$122,714$507,781▲ $385,067
Accounts Receivable$450,279$469,218▲ $18,939
Savings and Temporary Cash Investments$251,611--
Prepaid Expenses and Deferred Charges$69,673$78,479▲ $8,806
Pledges and Grants Receivable$17,642$7,044▼ $10,598
Total Assets$6,154,629$6,115,080▼ $39,549
Other Assets Total$456,484$456,484→ $0
Liabilities
Accounts Payable and Accrued Expenses$143,180$156,979▲ $13,799
Other Liabilities$266,917$93,327▼ $173,590
Total Liabilities$410,097$250,306▼ $159,791
Net Assets / Fund Balance
Unrestricted Net Assets$5,744,532$5,864,774▲ $120,242
Total Net Assets Fund Balance$5,744,532$5,864,774▲ $120,242
Total Liabilities and Net Assets / Fund Balance$6,154,629$6,115,080▼ $39,549

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,391,665$609,944$2,001,609
Equipment$487,895$944,140$1,432,035
Land$477,059-$477,059
Leasehold Improvements$28,355-$28,355
Other Assets Org$456,484--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Craig BenningtonNational Sales ManagerFT$223,332$22,099$245,431
Dan BaughmanPresident and CEOFT$153,858$25,374$179,232
Bill MontgomeryChief Sales OfficerFT$131,528$40,829$172,357
Todd StachChief Creative OfficerFT$119,336$32,585$151,921
Scott ThomsonCFOFT$133,241$16,090$149,331

Board Members and Trustees

NameTitle
Arnold HaasBoard Member
Brian MatticolaBoard Member
Brian StatesBoard Member
Dough MartinBoard Member
Joe PanzicaBoard Member
Mike SterleBoard Member
Cheryl E BurketSecretary and treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Barnes AdvertisingBillboard Agency-$137,630
Anthem HealthEmployee Benefits-$122,447
ArbitronAudience Rating Ag-$118,657
Revenue and Support

Revenue Composition

Contributions and Grants
$703,050
Program Service Revenue
$0
Investment Income
$158,952
Other Revenue
$3,372,821
All Other Contributions
$703,050
Change in Net Assets
$115,287

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,234,823
Revenue Not Reported on Form 990
$4,955
Total Revenue per Audited Statements
$4,239,778
Total Revenue per Form 990
$4,234,823
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,539,023
Other Expenses$1,580,513
Total Fundraising Expense$308,231
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$893,692$231,517$113,890$1,239,099
Current Officers, Directors, Trustees, and Key Employees$622,888$153,589$76,794$853,271
Fees for Services Other$369,069$37,198-$406,267
Other Employee Benefits$208,773$65,111$36,997$310,881
Advertising$221,876$81$3,625$225,582
Occupancy$190,767$24,895$2,660$218,322
Depreciation Depletion$178,404$21,685-$200,089
Other Expenses$104,783$36,009$1,400$142,192
Payroll Taxes$99,114$24,439$12,219$135,772
Insurance$71,794$29,911$28,486$130,191
Information Technology$66,493$4,720$5,184$76,397
Office Expenses$12,182$6,586$20,825$39,593
Travel$12,352$16,564$4,226$33,142
Total Functional Expenses$3,141,091$670,214$308,231$4,119,536

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,119,536
Total Expenses per Audited Statements$4,119,536
Total Expenses per Form 990$4,119,536
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued income taxes$93,327
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

In 2012 a membership council consisting of donors who chose to participate have the opportunity to elect board members to open seats.

Member election for additional members Part VI line 7A

In 2012 a membership council consisting of donors who chose to participate have the opportunity to elect board members to open seats.

Form 990 governing body review Part VI line 11

A copy is distributed prior to filing and questions and comments are addressed.

Conflict of interest policy compliance Part VI line 12C

If potential conflicts are discovered a review will be done to determine if a true conflict has occured. If a conflict occurs the activity will cease or the board member will be asked to leave.

Other officer or key employee compensation Part VI line 15B

Governance committee reviews the salary and then recommends and increases, if applicable.

Governing documents etc available to public Part VI line 19

The forms are available for review at our facilities as part of our public file.

Filing and Contact Details

Filer

EIN
31-6068737

Signing Officer

Name
Dan Baughman
Title
President and C
Phone
6142895702
Signed
2014-07-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Dan Baughman
Formed
1967
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
33
Volunteers
30

Preparer

Preparer
Theodore W Johnson CPA
Phone
6142243078
Supplemental Narrative

Additional Explanations

General explanation attachment

Part I. Organization's Mission - Radio programming is the primary program service. Religious talk, preaching, teaching and religious music is the service provided. The radio stations reach approx. 200,000 listeners in markets totaling 2 million plus in terms of population.Part III. Engaged in the business of broadcasting and radio casting by means of radio broadcasting machines or any other devices, maintain and operate broadcasting and receiving stations and broadcasting over the radio, news, talks, speeches, lectures, music, etc, and all matter and things related exclusively not for profit and for religious, literary and educational purposes.

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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt04720
IRS990/InformationTechnologyGrp/ProgramServicesAmt066493
IRS990/InformationTechnologyGrp/TotalAmt076397
IRS990/InsuranceGrp/FundraisingAmt028486
IRS990/InsuranceGrp/ManagementAndGeneralAmt029911
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IRS990/InsuranceGrp/TotalAmt0130191
IRS990/InvestmentIncomeGrp/ExclusionAmt0119813
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt02384974
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0See Schedule O
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetAssetsOrFundBalancesEOYAmt05864774
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt035342
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IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt01247
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IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/OccupancyGrp/FundraisingAmt02660
IRS990/OccupancyGrp/ManagementAndGeneralAmt024895
IRS990/OccupancyGrp/ProgramServicesAmt0190767
IRS990/OccupancyGrp/TotalAmt0218322
IRS990/OfficeExpensesGrp/FundraisingAmt020825
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06586
IRS990/OfficeExpensesGrp/ProgramServicesAmt012182
IRS990/OfficeExpensesGrp/TotalAmt039593
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt065111
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0208773
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IRS990/OtherExpensesGrp/Desc1Telecommunications
IRS990/OtherExpensesGrp/Desc2Equip Repair Expense
IRS990/OtherExpensesGrp/Desc3Income Taxes and Other Exps
IRS990/OtherExpensesGrp/FundraisingAmt05
IRS990/OtherExpensesGrp/FundraisingAmt11920
IRS990/OtherExpensesGrp/FundraisingAmt21400
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt114869
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt23020
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IRS990/OtherExpensesGrp/ProgramServicesAmt023111
IRS990/OtherExpensesGrp/ProgramServicesAmt133247
IRS990/OtherExpensesGrp/ProgramServicesAmt232546
IRS990/OtherExpensesGrp/ProgramServicesAmt3104783
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IRS990/OtherExpensesGrp/TotalAmt150036
IRS990/OtherExpensesGrp/TotalAmt235566
IRS990/OtherExpensesGrp/TotalAmt3142192
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
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IRS990/OtherRevenueMiscGrp/Desc1Miscell and Other Incom
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03092596
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1276025
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt03092596
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt151850
IRS990/OtherRevenueTotalAmt03368621
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt0113890
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0231517
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0893692
IRS990/OtherSalariesAndWagesGrp/TotalAmt01239099
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt01637672
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt012219
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt024439
IRS990/PayrollTaxesGrp/ProgramServicesAmt099114
IRS990/PayrollTaxesGrp/TotalAmt0135772
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017642
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt07044
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt069673
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt078479
IRS990/PrincipalOfficerNm0Dan Baughman
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0598543
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0144106
IRS990/PYOtherExpensesAmt01463790
IRS990/PYOtherRevenueAmt02594964
IRS990/PYRevenuesLessExpensesAmt0-331282
IRS990/PYSalariesCompEmpBnftPaidAmt02205105
IRS990/PYTotalExpensesAmt03668895
IRS990/PYTotalRevenueAmt03337613
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0115287
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt04200
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03795646
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0251611
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0703050
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0598543
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0752451
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0730200
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0840195
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0122363
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0135402
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0142908
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05165
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt09673
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0415511
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0122363
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0135402
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0142908
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05165
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt09673
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0415511
IRS990ScheduleA/InvestmentIncomeCYPct00.09670
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt041670
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt04253
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt018220
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt061713
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0129019
IRS990ScheduleA/OtherIncome509Grp/TotalAmt0254875
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.84390
IRS990ScheduleA/PublicSupportTotal509Amt03624439
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0703050
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0598543
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0752451
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0730200
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0840195
IRS990ScheduleA/Total509Grp/TotalAmt03624439
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0867083
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0738198
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0913579

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.63$1.38$5.25$4.70$5.23$0.53
2023Detailed filing. Detailed filing data is available for this year.$6.55$0.77$5.78$3.91$3.99$0.08
2022Detailed filing. Detailed filing data is available for this year.$6.64$0.70$5.94$3.82$4.12$0.30
2021Detailed filing. Detailed filing data is available for this year.$6.63$0.10$6.53$4.39$3.91$0.48
2020Detailed filing. Detailed filing data is available for this year.$6.08$0.09$5.99$3.64$3.61$0.03
2019Detailed filing. Detailed filing data is available for this year.$6.04$0.12$5.92$3.85$3.86$0.01
2018Detailed filing. Detailed filing data is available for this year.$5.89$0.09$5.80$3.84$3.80$0.04
2017Detailed filing. Detailed filing data is available for this year.$6.02$0.14$5.88$3.83$3.98$0.15
2016Detailed filing. Detailed filing data is available for this year.$6.13$0.13$6.00$3.85$3.32$0.53
2014Detailed filing. Detailed filing data is available for this year.$5.69$0.16$5.53$3.63$3.99$0.36
2013Detailed filing. Detailed filing data is available for this year.$6.12$0.25$5.86$4.23$4.12$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.15$0.41$5.74$3.67
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.44$0.31$6.12$3.14