Civic Intelligence

Associated Christian Broadcasters Inc.

990 • Fiscal year 2020 • EIN 34-1004143

Jul 01, 2019 to Jun 30, 2020 • Filed on Feb 08, 2021

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

35th percentile

0.03x

Higher debt load relative to assets than 35% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

49th percentile

0.13x

Higher debt load relative to revenue than 49% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

27th percentile

-5.6%

Higher net margin than 27% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

37th percentile

$0

Higher top officer pay than 37% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

45th percentile

4.1%

Faster asset growth than 45% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

18th percentile

-28%

Faster revenue growth than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,944,599

Up $76,918 (+4.1%) from 2019

Net Assets

Up

$1,883,085

Up $20,075 (+1.1%) from 2019

Liabilities

Up

$61,514

Up $56,843 (+1217%) from 2019

Revenue

Down

$460,656

Down $175,611 (-28%) from 2019

Expenses

Up

$486,581

Up $10,188 (+2.1%) from 2019

Net Income

Down

-$25,925

Down $185,799 (-116%) from 2019

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

2020

Assets$1,944,599
Liabilities$61,514
Net Assets$1,883,085

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

2020

Revenue$460,656
Expenses$486,581
Net Income-$25,925
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Feb 8, 2021
Return Version
2019v5.0
Gross Receipts
$1,173,582
Mission and Program Overview

Mission

Christian Radio Station

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,357,864$1,342,167▼ $15,697
Cash and Non-Interest-Bearing Accounts$248,833$257,234▲ $8,401
Land, Buildings, and Equipment, Net$127,675$188,704▲ $61,029
Accounts Receivable$126,553$147,738▲ $21,185
Prepaid Expenses and Deferred Charges$6,756$8,756▲ $2,000
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$1,867,681$1,944,599▲ $76,918
Other Assets Total-$0-
Liabilities
Other Liabilities-$58,600-
Accounts Payable and Accrued Expenses$4,671$2,914▼ $1,757
Total Liabilities$4,671$61,514▲ $56,843
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,696,499$1,735,347▲ $38,848
Net Assets With Donor Restrictions$166,511$147,738▼ $18,773
Total Net Assets Fund Balance$1,863,010$1,883,085▲ $20,075
Total Liabilities and Net Assets / Fund Balance$1,867,681$1,944,599▲ $76,918

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$109,970$560,804$670,774
Buildings$27,511$295,089$322,600
Land$50,000-$50,000
Other Land Buildings$1,223-$1,223
Compensation and Service Providers

Board Members and Trustees

NameTitle
Douglas RoserPresident
Don BoehmTrustee
Dustin HefnerTrustee
Stan LongTrustee
Scott McKenzieSecretary
David SteinerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$516,492
Program Service Revenue
$0
Investment Income
$-53,503
Other Revenue
$-2,333
All Other Contributions
$516,492
Change in Net Assets
$-25,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$335,494
Other Expenses$151,087
Total Fundraising Expense$69,932
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$180,233$47,068$29,832$257,133
Other Employee Benefits$41,139$9,298$6,706$57,143
Occupancy$18,632$5,060$535$24,227
Payroll Taxes$14,873$3,884$2,461$21,218
Depreciation Depletion$15,049$1,219-$16,268
Fees for Services Accounting-$11,075-$11,075
Office Expenses$3,668$5,421$1,426$10,515
All Other Expenses$6,397$3,113-$9,510
Fees for Service Investment Mgmnt Fees-$9,501-$9,501
Other Expenses$5,872$2,632$102$8,606
Insurance$6,479$1,620-$8,099
Fees for Services Other$6,516-$1,150$7,666
Information Technology$3,310$1,847$366$5,523
Advertising$2,364-$2,802$5,166
Travel$353--$353
Interest-$1-$1
Total Functional Expenses$308,648$108,001$69,932$486,581
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$14,689
Fundraising Gross Income$10,960
Professional Fundraising Fees$0
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-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PPP Loan$58,600
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 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
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
2021-02-08
Discuss with paid preparer
Yes

Organization Details

Formed
1965
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
11

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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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/OtherRevenueTotalAmt01396
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt029832
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt047068
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0180233
IRS990/OtherSalariesAndWagesGrp/TotalAmt0257133
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02461
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03884
IRS990/PayrollTaxesGrp/ProgramServicesAmt014873
IRS990/PayrollTaxesGrp/TotalAmt021218
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06756
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08756
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0562553
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt070653
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0157832
IRS990/PYOtherRevenueAmt03061
IRS990/PYRevenuesLessExpensesAmt0159874
IRS990/PYSalariesCompEmpBnftPaidAmt0318561
IRS990/PYTotalExpensesAmt0476393
IRS990/PYTotalRevenueAmt0636267
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-25925
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0516492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0562553
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0496547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0532343
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0519647
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02627582
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt050297
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt054998
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt040039
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt028623
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt028894
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0202851
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt050297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt054998
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt040039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt028623
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt028894
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0202851
IRS990ScheduleA/InvestmentIncomeCYPct00.07140
IRS990ScheduleA/InvestmentIncomePYPct00.06850
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt010041
IRS990ScheduleA/OtherIncome509Grp/TotalAmt010041
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.92510
IRS990ScheduleA/PublicSupportPY509Pct00.92790
IRS990ScheduleA/PublicSupportTotal509Amt02627582
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0516492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0562553
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0496547
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0532343
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0519647
IRS990ScheduleA/Total509Grp/TotalAmt02627582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0566789
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0617551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0536586
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0571007
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0548541
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02840474
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt027511
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0295089
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0322600
IRS990ScheduleD/EquipmentGrp/BookValueAmt0109970
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0560804
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0670774
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01223
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01223
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt058600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0188704
IRS990ScheduleD/TotalLiabilityAmt058600
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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01867681
IRS990/TotalAssetsEOYAmt01944599
IRS990/TotalAssetsGrp/BOYAmt01867681
IRS990/TotalAssetsGrp/EOYAmt01944599
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0516492
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt069932
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0108001
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0308648
IRS990/TotalFunctionalExpensesGrp/TotalAmt0486581

Document Assets

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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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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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