Civic Intelligence

Associated Christian Broadcasters Inc.

990 • Fiscal year 2017 • EIN 34-1004143

Jul 01, 2016 to Jun 30, 2017 • Filed on Jan 10, 2018

P O Box 104Bluffton, OH 45817

(419) 358-1723

Siviq Scores

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

Liabilities / Assets

22nd percentile

0.00x

Higher debt load relative to assets than 22% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

24th percentile

0.01x

Higher debt load relative to revenue than 24% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Net Margin

46th percentile

1.7%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

35th percentile

$0

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2017

Asset Growth

64th percentile

8.5%

Faster asset growth than 64% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

44th percentile

2.2%

Faster revenue growth than 44% of similar nonprofits.

2017 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,689,293

Up $132,148 (+8.5%) from 2016

Net Assets

Up

$1,680,896

Up $130,077 (+8.4%) from 2016

Liabilities

Up

$8,397

Up $2,071 (+33%) from 2016

Revenue

Up

$577,666

Up $12,389 (+2.2%) from 2016

Expenses

Up

$567,925

Up $2,971 (+0.5%) from 2016

Net Income

Up

$9,741

Up $9,418 (+2916%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,495,371Liabilities 2010: $1,735Net Assets 2010: $1,493,6362010Assets 2011: $1,608,841Liabilities 2011: $12,350Net Assets 2011: $1,596,4912011Assets 2012: $1,606,010Liabilities 2012: $15,768Net Assets 2012: $1,590,2422012Assets 2013: $1,634,457Liabilities 2013: $3,202Net Assets 2013: $1,631,2552013Assets 2014: $1,750,757Liabilities 2014: $3,915Net Assets 2014: $1,746,8422014Assets 2015: $1,637,297Liabilities 2015: $8,652Net Assets 2015: $1,628,6452015Assets 2016: $1,557,145Liabilities 2016: $6,326Net Assets 2016: $1,550,8192016Assets 2017: $1,689,293Liabilities 2017: $8,397Net Assets 2017: $1,680,8962017Assets 2018: $1,751,606Liabilities 2018: $2,558Net Assets 2018: $1,749,0482018Assets 2019: $1,867,681Liabilities 2019: $4,671Net Assets 2019: $1,863,0102019Assets 2020: $1,944,599Liabilities 2020: $61,514Net Assets 2020: $1,883,0852020Assets 2021: $2,312,381Liabilities 2021: $3,997Net Assets 2021: $2,308,3842021Assets 2022: $2,091,316Liabilities 2022: $4,862Net Assets 2022: $2,086,4542022Assets 2025: $2,686,381Liabilities 2025: $7,386Net Assets 2025: $2,678,9952025

Highlighted filing

2017

Assets$1,689,293
Liabilities$8,397
Net Assets$1,680,896

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $454,3602010Expenses 2011: $478,4272011Expenses 2012: $482,9542012Expenses 2013: $493,4992013Revenue 2014: $574,023Expenses 2014: $512,602Net Income 2014: $61,4212014Revenue 2015: $516,436Expenses 2015: $543,966Net Income 2015: -$27,5302015Revenue 2016: $565,277Expenses 2016: $564,954Net Income 2016: $3232016Revenue 2017: $577,666Expenses 2017: $567,925Net Income 2017: $9,7412017Revenue 2018: $550,837Expenses 2018: $509,927Net Income 2018: $40,9102018Revenue 2019: $636,267Expenses 2019: $476,393Net Income 2019: $159,8742019Revenue 2020: $460,656Expenses 2020: $486,581Net Income 2020: -$25,9252020Revenue 2021: $629,837Expenses 2021: $491,315Net Income 2021: $138,5222021Revenue 2022: $604,367Expenses 2022: $502,586Net Income 2022: $101,7812022Revenue 2025: $945,225Expenses 2025: $623,098Net Income 2025: $322,1272025

Highlighted filing

2017

Revenue$577,666
Expenses$567,925
Net Income$9,741
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Jan 10, 2018
Return Version
2016v3.0
Gross Receipts
$885,798
Mission and Program Overview

Mission

Christian Radio Station

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,171,272$1,304,063▲ $132,791
Land, Buildings, and Equipment, Net$172,434$155,332▼ $17,102
Accounts Receivable$86,684$110,193▲ $23,509
Cash and Non-Interest-Bearing Accounts$102,809$99,359▼ $3,450
Prepaid Expenses and Deferred Charges$23,946$20,346▼ $3,600
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,557,145$1,689,293▲ $132,148
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$6,326$8,397▲ $2,071
Total Liabilities$6,326$8,397▲ $2,071
Net Assets / Fund Balance
Unrestricted Net Assets$1,464,135$1,570,703▲ $106,568
Temporarily Rstr Net Assets$86,684$110,193▲ $23,509
Total Net Assets Fund Balance$1,550,819$1,680,896▲ $130,077
Total Liabilities and Net Assets / Fund Balance$1,557,145$1,689,293▲ $132,148

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$54,836$531,962$586,798
Buildings$49,273$267,238$316,511
Land$50,000-$50,000
Other Land Buildings$1,223-$1,223
Compensation and Service Providers

Board Members and Trustees

NameTitle
Douglas RoserPresident/Chair
Don BoehmTrustee
Scott McKenzieTrustee
Stan LongTrustee
Wesley LytleTrustee
Jon DoanSecretary
David SteinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$532,343
Program Service Revenue
$0
Investment Income
$30,955
Other Revenue
$14,368
All Other Contributions
$532,343
Change in Net Assets
$9,741
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$379,272
Other Expenses$188,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$169,608--$169,608
Other Employee Benefits$115,784--$115,784
Current Officers, Directors, Trustees, and Key Employees$74,198--$74,198
Occupancy$26,004--$26,004
All Other Expenses$23,653--$23,653
Depreciation Depletion$20,438--$20,438
Payroll Taxes$19,682--$19,682
Fees for Services Accounting$10,315--$10,315
Fees for Services Other$9,443--$9,443
Other Expenses$9,254--$9,254
Office Expenses$8,656--$8,656
Fees for Service Investment Mgmnt Fees$8,600--$8,600
Insurance$7,377--$7,377
Advertising$5,369--$5,369
Information Technology$5,159--$5,159
Conferences and Meetings$1,259--$1,259
Travel$1,072--$1,072
Interest$212--$212
Total Functional Expenses$567,925$0$0$567,925
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$17,550
Fundraising Direct Expenses$13,223
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Concert$17,550$17,550$13,223$4,327
Total Events$17,550$17,550$13,223$4,327
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The preparer of the Form 990 forwards a copy to the treasurer of the governing body to review and authorize the preparer to process the return for signature.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The governing board reviews yearly and takes appropriate action to resolve any conflicts.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

The governing documents, conflict of interest policy and financial statements are available to the public upon request at the station.

Filing and Contact Details

Filer

Filer Name
Associated Christian Broadcasters
EIN
34-1004143
Address
P O Box 104, Bluffton, OH 45817

Signing Officer

Name
David Steiner
Title
Treasurer
Signed
2018-01-10
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
13

Preparer

Firm
ES Evans and Company
Address
205 West Elm Street, Lima, OH 45801
Preparer
Jennifer J Birkemeier CPA CFE
Phone
4192233075
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IRS990/PayrollTaxesGrp/ProgramServicesAmt019682
IRS990/PayrollTaxesGrp/TotalAmt019682
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt023946
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020346
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0519647
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt048312
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0171745
IRS990/PYOtherRevenueAmt0-2682
IRS990/PYRevenuesLessExpensesAmt0323
IRS990/PYSalariesCompEmpBnftPaidAmt0393209
IRS990/PYTotalExpensesAmt0564954
IRS990/PYTotalRevenueAmt0565277
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt09741
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0532343
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0519647
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0450473
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0472861
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0475533
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02450857
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt028623
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt028894
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt036571
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt031870
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt030753
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0156711
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt028623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt028894
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt036571
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt031870
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt030753
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0156711
IRS990ScheduleA/InvestmentIncomeCYPct00.05990
IRS990ScheduleA/InvestmentIncomePYPct00.06710
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt010041
IRS990ScheduleA/OtherIncome509Grp/TotalAmt010041
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.93630
IRS990ScheduleA/PublicSupportPY509Pct00.93290
IRS990ScheduleA/PublicSupportTotal509Amt02450857
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0532343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0519647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0450473
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0472861
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0475533
IRS990ScheduleA/Total509Grp/TotalAmt02450857
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0571007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0548541
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0487044
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0504731
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0506286
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02617609
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt049273
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0267238
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0316511
IRS990ScheduleD/EquipmentGrp/BookValueAmt054836
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0531962
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0586798
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01223
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01223
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155332
IRS990ScheduleG/AgrmtProfFundraisingActyInd0false
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt013223
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Concert
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt017550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt017550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt017550
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt017550
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt04327
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt013223
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt013223
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The preparer of the Form 990 forwards a copy to the treasurer of the governing body to review and authorize the preparer to process the return for signature.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The governing board reviews yearly and takes appropriate action to resolve any conflicts.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The governing documents, conflict of interest policy and financial statements are available to the public upon request at the station.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt086684
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0110193
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01557145
IRS990/TotalAssetsEOYAmt01689293
IRS990/TotalAssetsGrp/BOYAmt01557145
IRS990/TotalAssetsGrp/EOYAmt01689293
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0532343
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.01$2.68$0.95$0.62$0.32
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.09$0.00$2.09$0.60$0.50$0.10
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.00$2.31$0.63$0.49$0.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.94$0.06$1.88$0.46$0.49$0.03
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.87$0.00$1.86$0.64$0.48$0.16
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.00$1.75$0.55$0.51$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.69$0.01$1.68$0.58$0.57$0.01
2016Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.57$0.56$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.63$0.52$0.54$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$0.57$0.51$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.63$0.00$1.63$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.02$1.59$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.01$1.60$0.48
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.49$0.45
Peer Organizations

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