Civic Intelligence

Associated Christian Broadcasters Inc.

990 • Fiscal year 2022 • EIN 34-1004143

Jul 01, 2021 to Jun 30, 2022 • Filed on Feb 07, 2023

1390 Neubrecht RoadLima, OH 45801

(419) 228-2242

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

25th percentile

0.01x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

66th percentile

17%

Higher net margin than 66% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

20th percentile

-9.6%

Faster asset growth than 20% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

34th percentile

-4.0%

Faster revenue growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$2,091,316

Down $221,065 (-9.6%) from 2021

Net Assets

Down

$2,086,454

Down $221,930 (-9.6%) from 2021

Liabilities

Up

$4,862

Up $865 (+22%) from 2021

Revenue

Down

$604,367

Down $25,470 (-4.0%) from 2021

Expenses

Up

$502,586

Up $11,271 (+2.3%) from 2021

Net Income

Down

$101,781

Down $36,741 (-27%) from 2021

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

2022

Assets$2,091,316
Liabilities$4,862
Net Assets$2,086,454

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

2022

Revenue$604,367
Expenses$502,586
Net Income$101,781
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Feb 7, 2023
Return Version
2021v4.1
Gross Receipts
$726,099
Mission and Program Overview

Mission

Christian Radio Station

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,691,478$1,417,636▼ $273,842
Cash and Non-Interest-Bearing Accounts$265,670$340,715▲ $75,045
Land, Buildings, and Equipment, Net$216,013$191,705▼ $24,308
Accounts Receivable$132,132$127,022▼ $5,110
Prepaid Expenses and Deferred Charges$7,088$14,238▲ $7,150
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$2,312,381$2,091,316▼ $221,065
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$3,997$4,862▲ $865
Total Liabilities$3,997$4,862▲ $865
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,176,252$1,959,432▼ $216,820
Net Assets With Donor Restrictions$132,132$127,022▼ $5,110
Total Net Assets Fund Balance$2,308,384$2,086,454▼ $221,930
Total Liabilities and Net Assets / Fund Balance$2,312,381$2,091,316▼ $221,065

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$116,670$571,858$688,528
Buildings$23,812$304,202$328,014
Land$50,000-$50,000
Other Land Buildings$1,223-$1,223
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott McKenziePresident
Stan LongVice President
Daniel FultzTrustee
Douglas RoserTrustee
David SteinerAssistant Treas
Don BoehmSecretary
Dustin HefnerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$519,153
Program Service Revenue
$0
Investment Income
$83,200
Other Revenue
$2,014
All Other Contributions
$519,153
Change in Net Assets
$101,781
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$326,116
Other Expenses$176,470
Total Fundraising Expense$74,992
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$165,455$60,087$38,256$263,798
Other Employee Benefits$30,736$5,886$4,070$40,692
Depreciation Depletion$29,519$858-$30,377
Occupancy$18,779$5,134$586$24,499
Payroll Taxes$13,563$4,927$3,136$21,626
All Other Expenses$9,141$6,481-$15,622
Fees for Service Investment Mgmnt Fees-$12,374-$12,374
Fees for Services Accounting-$11,075-$11,075
Office Expenses$3,191$5,319$1,351$9,861
Insurance$6,723$1,680-$8,403
Fees for Services Other$6,516-$1,150$7,666
Other Expenses$915$1,526$6,104$7,630
Information Technology$3,953$2,377$394$6,724
Conferences and Meetings-$5,056-$5,056
Advertising$1,959-$2,013$3,972
Travel$590--$590
Total Functional Expenses$299,873$127,721$74,992$502,586
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,543
Fundraising Direct Expenses$5,529
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-
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
Phone
4192282242
Address
1390 Neubrecht Road, Lima, OH 45801

Signing Officer

Name
Dustin Hefner
Title
Treasurer
Signed
2023-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dustin Hefner
Formed
1965
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
9

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/OtherExpensesGrp/ManagementAndGeneralAmt11501
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21526
IRS990/OtherExpensesGrp/ProgramServicesAmt02965
IRS990/OtherExpensesGrp/ProgramServicesAmt15868
IRS990/OtherExpensesGrp/ProgramServicesAmt2915
IRS990/OtherExpensesGrp/TotalAmt014827
IRS990/OtherExpensesGrp/TotalAmt19451
IRS990/OtherExpensesGrp/TotalAmt28343
IRS990/OtherExpensesGrp/TotalAmt37630
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt038256
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt060087
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0165455
IRS990/OtherSalariesAndWagesGrp/TotalAmt0263798
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03136
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04927
IRS990/PayrollTaxesGrp/ProgramServicesAmt013563
IRS990/PayrollTaxesGrp/TotalAmt021626
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07088
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014238
IRS990/PrincipalOfficerNm0Dustin Hefner
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0554764
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt068488
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0164693
IRS990/PYOtherRevenueAmt06585
IRS990/PYRevenuesLessExpensesAmt0138522
IRS990/PYSalariesCompEmpBnftPaidAmt0326622
IRS990/PYTotalExpensesAmt0491315
IRS990/PYTotalRevenueAmt0629837
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0101781
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/CurrentTaxYearAmt0519153
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0554764
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0516492
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0562553
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0496547
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02649509
IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt040985
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt047928
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt050297
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt054998
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt040039
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0234247
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt00
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt040985
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt047928
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt050297
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt054998
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt040039
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0234247
IRS990ScheduleA/InvestmentIncomeCYPct00.08120
IRS990ScheduleA/InvestmentIncomePYPct00.07670
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt00
IRS990ScheduleA/OtherIncome509Grp/TotalAmt00
IRS990ScheduleA/Post1975UBTIGrp/TotalAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.91880
IRS990ScheduleA/PublicSupportPY509Pct00.91990
IRS990ScheduleA/PublicSupportTotal509Amt02649509
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0519153
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0554764
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0516492
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0562553
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0496547
IRS990ScheduleA/Total509Grp/TotalAmt02649509
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0560138
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0602692
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0566789
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0617551
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0536586
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02883756
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt023812
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0304202
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0328014
IRS990ScheduleD/EquipmentGrp/BookValueAmt0116670
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0571858
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0688528
IRS990ScheduleD/LandGrp/BookValueAmt050000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01223
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01223
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0191705
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/TotalAssetsBOYAmt02312381
IRS990/TotalAssetsEOYAmt02091316
IRS990/TotalAssetsGrp/BOYAmt02312381
IRS990/TotalAssetsGrp/EOYAmt02091316
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0519153
IRS990/TotalEmployeeCnt09

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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
2022Detailed filing. Detailed filing data is available for this year.$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
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