Civic Intelligence

Twin Cities Schools' Telecommunications Group

990 • Fiscal year 2017 • EIN 41-1804970

Apr 01, 2016 to Mar 31, 2017 • Filed on Jan 30, 2018

PO Box 6060Boulder, CO 80306-6060

(303) 532-2852

Siviq Scores

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

Liabilities / Assets

21st percentile

0.01x

Higher debt load relative to assets than 21% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

25th percentile

0.06x

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

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Net Margin

92nd percentile

63%

Higher net margin than 92% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

80th percentile

$215,931

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 14.6% of source-year revenue.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2017

Asset Growth

60th percentile

6.4%

Faster asset growth than 60% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

93rd percentile

154%

Faster revenue growth than 93% of similar nonprofits.

2017 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Assets

Up

$5,719,275

Up $343,860 (+6.4%) from 2016

Net Assets

Up

$5,636,756

Up $440,358 (+8.5%) from 2016

Liabilities

Down

$82,519

Down $96,498 (-54%) from 2016

Revenue

Up

$1,478,653

Up $896,217 (+154%) from 2016

Expenses

Down

$542,127

Down $67,104 (-11%) from 2016

Net Income

Up

$936,526

Up $963,321 (+3595%) from 2016

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 2012: $4,221,874Liabilities 2012: $102,197Net Assets 2012: $4,119,6772012Assets 2013: $4,500,105Liabilities 2013: $168,641Net Assets 2013: $4,331,4642013Assets 2014: $5,126,284Liabilities 2014: $43,617Net Assets 2014: $5,082,6672014Assets 2015: $5,415,936Liabilities 2015: $115,769Net Assets 2015: $5,300,1672015Assets 2016: $5,375,415Liabilities 2016: $179,017Net Assets 2016: $5,196,3982016Assets 2017: $5,719,275Liabilities 2017: $82,519Net Assets 2017: $5,636,7562017Assets 2018: $6,086,630Liabilities 2018: $100,637Net Assets 2018: $5,985,9932018Assets 2019: $6,180,333Liabilities 2019: $97,538Net Assets 2019: $6,082,7952019Assets 2020: $5,934,604Liabilities 2020: $183,711Net Assets 2020: $5,750,8932020Assets 2021: $7,187,807Liabilities 2021: $239,248Net Assets 2021: $6,948,5592021Assets 2022: $7,613,730Liabilities 2022: $193,545Net Assets 2022: $7,420,1852022Assets 2023: $7,329,525Liabilities 2023: $147,023Net Assets 2023: $7,182,5022023Assets 2024: $7,986,299Liabilities 2024: $162,741Net Assets 2024: $7,823,5582024

Highlighted filing

2017

Assets$5,719,275
Liabilities$82,519
Net Assets$5,636,756

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $567,790Expenses 2012: $495,819Net Income 2012: $71,9712012Revenue 2013: $551,046Expenses 2013: $542,564Net Income 2013: $8,4822013Revenue 2014: -$500,498Expenses 2014: $430,866Net Income 2014: -$931,3642014Revenue 2015: $611,549Expenses 2015: $506,366Net Income 2015: $105,1832015Revenue 2016: $582,436Expenses 2016: $609,231Net Income 2016: -$26,7952016Revenue 2017: $1,478,653Expenses 2017: $542,127Net Income 2017: $936,5262017Revenue 2018: $840,818Expenses 2018: $576,146Net Income 2018: $264,6722018Revenue 2019: $753,037Expenses 2019: $598,278Net Income 2019: $154,7592019Revenue 2020: $1,202,890Expenses 2020: $1,268,690Net Income 2020: -$65,8002020Revenue 2021: $1,276,257Expenses 2021: $1,100,667Net Income 2021: $175,5902021Revenue 2022: $2,200,883Expenses 2022: $1,612,903Net Income 2022: $587,9802022Revenue 2023: $4,618,036Expenses 2023: $4,389,801Net Income 2023: $228,2352023Revenue 2024: $2,713,471Expenses 2024: $2,632,034Net Income 2024: $81,4372024

Highlighted filing

2017

Revenue$1,478,653
Expenses$542,127
Net Income$936,526
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jan 30, 2018
Return Version
2016v3.1
Gross Receipts
$4,548,515
Mission and Program Overview

Mission

The corporation is organized and will be operated exclusively for "charitable, scientific and educational- and "social welfare" purposes within the meaning of sections 501(c)(3) and 501(c)(4), respectively, of the internal revenue code. To this end, the nonprofit shall undertake activities to: support the provision of quality and diverse instructional media content and capabilities to educators and students, including, but not limited to, data services and instructional video provided to accredited educational institutions and governmental organizations engaged in the formal education of enrolled students. Foster open, honest and outspoken media that help users to be a popular democratic check on both government power and concentrated private privilege; expand the dissemination of media, and points of view carried by them, that offer dissenting, alternative, or critically constructive information and concepts to the marketplace of ideas in both local and global contexts; engage in addi

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,708,370$3,954,105▲ $245,735
Savings and Temporary Cash Investments$933,961$892,388▼ $41,573
Investments Program Related$672,891$682,721▲ $9,830
Cash and Non-Interest-Bearing Accounts$59,302$190,061▲ $130,759
Prepaid Expenses and Deferred Charges$805--
Land, Buildings, and Equipment, Net$86--
Total Assets$5,375,415$5,719,275▲ $343,860
Liabilities
Deferred Revenue$52,850$52,850→ $0
Accounts Payable and Accrued Expenses$126,167$29,669▼ $96,498
Total Liabilities$179,017$82,519▼ $96,498
Net Assets / Fund Balance
Unrestricted Net Assets$5,196,398$5,636,756▲ $440,358
Total Net Assets Fund Balance$5,196,398$5,636,756▲ $440,358
Total Liabilities and Net Assets / Fund Balance$5,375,415$5,719,275▲ $343,860

Asset Categories

AssetBook ValueDepreciationBasis
Equipment-$1,233$1,233
Investment Program Related Org$9,037--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John SchwartzPresident &PT-$215,931$215,931
Adam MillerCOO/assistan--$169,570$169,570
David MckayDirector-$2,835-$2,835
Neal GosmanTreasurer-$2,035-$2,035

Board Members and Trustees

NameTitle
John SchwartzPresident & Director
Luchelle StevensDirector
Patricia DwyerCFO
Adam MillerCOO/assistant Sec
Denise MayotteExec VP & Se

Highest Paid Contractors

ContractorServicesLocationCompensation
Ebs Support ServicesMgmt SupportPO BOX 6060, Boulder, CO 80306$251,612
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$947,773
Other Revenue
$530,880
Change in Net Assets
$936,526
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$374,627
Grants and Similar Amounts Paid$167,500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$36,349$215,263-$251,612
Grants to Domestic Orgs$167,500--$167,500
Travel$7,036$18,966-$26,002
Fees for Services Legal-$20,914-$20,914
Fees for Services Other$1,967$18,347-$20,314
Insurance-$6,439-$6,439
Fees for Services Accounting-$2,500-$2,500
Office Expenses$386$1,159-$1,545
All Other Expenses-$786-$786
Other Expenses$1,770$553-$553
Information Technology$200--$200
Depreciation Depletion-$87-$87
Total Functional Expenses$216,468$325,659$0$542,127
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Win MinnesotaSt Paul, MN501c4Donor Collaborative$50,000
Public Communicators IncDenver, CO501c3Core Funding$35,000
Take Action MinnesotaSt Paul, MN501c4Core Funding$30,000
Voices for Racial JusticeMinneapolis, MN501c3Core Funding$26,000
Fair Vote MinnesotaMinneapolis, MN501c4Core Funding$10,000
The Advocacy FundSan Francisco, CA501c4Core Support$6,882
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Ebs Support Services LLCKey EmployeesReimbursementNo$251,612
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
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
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

Management services are provided by: ebs support services llc po box 6060 boulder, colorado 80306

Form 990, Page 6, Part VI, Line 8B

The organization does not have a committee with the authority to act on behalf of the governing body.

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

The 990 is reviewed by the organization's accountants, business manager, cfo, and at least one corporate officer.

Form 990, Page 6, Part VI, Line 12C

Each responsible person who is a director or officer has a duty to disclose to the board (or to any committee of the board that is considering a decision to which the conflict applied) the material facts of any proposed transaction or action of the organization in which such responsible person has any conflicts. Each responsible person who is a staff member, has a duty to disclose to the business manager of the organization and his/her immediate supervisor the material facts of any proposed transaction of the organization in which such person has any conflict. Implementation of the conflict of interest policy relies on such disclosure. A responsible person who fails to follow the protocols established in the conflict of interest policy shall be subject to meaningful disciplinary action by the board of directors up to and including removal from the board or their position within the organization.

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

All services performed are from shared employees of a shared services company. This company has an oversight committee made up of board members of non-profit organizations that it serves. This oversight committee has been charged by the nonprofit organization boards to oversee personnel matters including executive and staff compensation. Staff prepared an annual salary benchmarking report for all staff positions and an annual ceo salary review that described each position and compared the position to three salary surveys: mountain states employers council most recent non- profit/foundation compensation, mountain states employers council most recent colorado benchmark compensation, and most recent colorado non-profit association salary and benefits survey. In addition, the salary benchmarking report is reviewed periodically by an independent third party contractor to ensure the use of proper methodology and ethical standards. This report, the third party contractor report and supporting documentation was reviewed in depth by the oversight committee which summarized its review to all of the boards.

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

See the explanation shown for form 990, part vi, line 15a.

Form 990, Page 6, Part VI, Line 19

The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
TWIN CITIES SCHOOLS'
EIN
41-1804970
Phone
3035322852
Address
PO BOX 6060, BOULDER, CO 80306-6060
Doing Business As
Voqal Twin Cities

Signing Officer

Name
Adam Miller
Title
COO/assistant Sec
Phone
3035322852
Signed
2018-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Schwartz
Formed
1983
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
4
Employees
0

Preparer

Firm
Bauerle and Company Pc
Address
7887 E BELLEVIEW AVE STE 700, DENVER, CO 80111-6021
Preparer
Robert E Fabry CPA
Phone
3037590089
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The corporation is organized and will be operated exclusively for "charitable, scientific and educational- and "social welfare" purposes within the meaning of sections 501(c)(3) and 501(c)(4), respectively, of the internal revenue code. To this end, the nonprofit shall undertake activities to: support the provision of quality and diverse instructional media content and capabilities to educators and students, including, but not limited to, data services and instructional video provided to accredited educational institutions and governmental organizations engaged in the formal education of enrolled students. Foster open, honest and outspoken media that help users to be a popular democratic check on both government power and concentrated private privilege; expand the dissemination of media, and points of view carried by them, that offer dissenting, alternative, or critically constructive information and concepts to the marketplace of ideas in both local and global contexts; engage in additonal social welfare, charitable, scientific, and/or educational activities as are consistent with operations that may be undertaken by organizations described in, and thus exempt from taxation under, section 501(c)(4) of the internal revenue code, as now enacted or hereafter amended.

Form 990

Background these additional, voluntary disclosures are intended to give the interested reader greater insight into how and why twin cities' schools telecommunications group, inc. D/b/a voqal twin cities operates its numerous programs and initiatives, both through its own efforts and through the limited liability companies of which voqal twin cities is part owner. On behalf of a number of nonprofit organizations, voqal twin cities' president, john schwartz, led an effort to apply for what were then referred to as instructional television fixed service (itfs ) licenses from the federal communications commission. Those applications were originally submitted in the early 1980s. Mr. Schwartz believed that separate nonprofit organizations with local boards of directors would better serve the schools and communities covered by these licenses. In the end, five nonprofits led by mr. Schwartz applied for and received a total of 11 itfs licenses. Today, john schwartz remains the president of those five nonprofits, which will hereafter be referred to as the voqal nonprofits. Voqal twin cities is one of those five. For nearly two decades, voqal twin cities provided free educational video programming to schools via its fcc-licensed itfs station. While doing so, it shared some of its overhead and administrative costs with the other four voqal nonprofits, which were providing very similar service to their local communities. This approach resulted in significant cost savings, allowing voqal twin cities to deliver better educational service. The sharing of personnel and other resources among the voqal nonprofits was the beginning of what would later become ebs support services, llc (ebsss) - the umbrella service organization that today provides personnel and operational support to all five voqal nonprofits. To expand their ability to serve education and otherwise benefit the public, the voqal nonprofits entered into various spectrum use agreements with commercial telecommunications operators. Voqal allowed commercial firms to use their itfs, and, later, educational broadband service (ebs) excess spectrum capacity in their wireless networks. In exchange, these agreements provided significant financial benefits through spectrum royalty payments, as well as material in-kind educational benefits such as high- speed broadband internet accounts. The voqal nonprofits' current spectrum agreements are with a sprint subsidiary. With the increased resources afforded by these most recent spectrum agreements, the voqal nonprofits, including voqal twin cities, expanded the number and reach of their educational programs to include new education ventures, affordable internet service for schools and nonprofits, cash grants, ebs spectrum advocacy, and more. As it expanded, voqal twin cities continued to share resources with the other voqal nonprofits. For this reason, in 2009 the five voqal nonprofits formed ebs support services, llc. Voqal twin cities owns 13.81% of ebs support services, llc and reimburses it for the cost of leased personnel, as well as shared office space and equipment. Ebsss, llc, as well as the other limited liability companies listed below, are all owned exclusively by the voqal nonprofits; there are no other owners. In 2013, to extend the relationships among the voqal nonprofits and gain better public recognition for shared work, ebsss secured the "voqal" trademark and the five nonprofits, including voqal twin cities, adopted the voqal brand. Voqal has strived to fulfill the mission of ebs, from its beginnings providing free, itfs video to schools to recent efforts to support change- makers in education. While some voqal twin cities programs serve what many would consider traditional educational entities like k-12 schools, voqal embraces a broader view of education and aims to ensure equal access to knowledge to foster a stronger, healthier democracy. Our programs are often aimed at the root causes that bar access to knowledge both in and

Form 990, Part XI, Line 9

Book/tax difference-ebs support services llc 1,443

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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/MissionDesc0THE CORPORATION IS ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR "CHARITABLE, SCIENTIFIC AND EDUCATIONAL- AND "SOCIAL WELFARE" PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 501(C)(4), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. TO THIS END, THE NONPROFIT SHALL UNDERTAKE ACTIVITIES TO: SUPPORT THE PROVISION OF QUALITY AND DIVERSE INSTRUCTIONAL MEDIA CONTENT AND CAPABILITIES TO EDUCATORS AND STUDENTS, INCLUDING, BUT NOT LIMITED TO, DATA SERVICES AND INSTRUCTIONAL VIDEO PROVIDED TO ACCREDITED EDUCATIONAL INSTITUTIONS AND GOVERNMENTAL ORGANIZATIONS ENGAGED IN THE FORMAL EDUCATION OF ENROLLED STUDENTS. FOSTER OPEN, HONEST AND OUTSPOKEN MEDIA THAT HELP USERS TO BE A POPULAR DEMOCRATIC CHECK ON BOTH GOVERNMENT POWER AND CONCENTRATED PRIVATE PRIVILEGE; EXPAND THE DISSEMINATION OF MEDIA, AND POINTS OF VIEW CARRIED BY THEM, THAT OFFER DISSENTING, ALTERNATIVE, OR CRITICALLY CONSTRUCTIVE INFORMATION AND CONCEPTS TO THE MARKETPLACE OF IDEAS IN BOTH LOCAL AND GLOBAL CONTEXTS; ENGAGE IN ADDI
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IRS990/ProgSrvcAccomActy3Grp/Desc0THE ORGANIZATION PROVIDED DATA SERVICES TO EDUCATIONAL AND NON PROFIT ENTITIES THROUGH ITS INVESTMENT IN MOBILE CITIZEN, LLC. THE PROGRAM REVENUE AND EXPENSES FLOWING THROUGH TO THE ORGANIZATION FROM MOBILE CITIZEN SCHEDULE K-1 WERE 183,782 AND 301,636 RESPECTIVELY, NETTING TO A LOSS OF (117,854).
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0INDEPENDENT SPECTRUM, LLC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1EBS SUPPORT SERVICES, LLC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2MOBILE CITIZEN, LLC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3PAIRIN INC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4EDUCATION MODIFIED INC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5NEPRIS INC
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc6SCHOOL RUNNER LLC
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IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0CORE FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1CORE SUPPORT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2CORE FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3CORE FUNDING
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4DONOR COLLABORATIVE
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5CORE FUNDING
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PUBLIC COMMUNICATORS INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1THE ADVOCACY FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2FAIR VOTE MINNESOTA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3TAKE ACTION MINNESOTA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4WIN MINNESOTA
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5VOICES FOR RACIAL JUSTICE
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IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41600 UNIVERSITY W
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt51414 FRANKLIN AVE E
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0SCHEDULE I, PART I, LINE 2: PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN U.S. SCHEDULE I, PART I, LINE 2 IN THE CASE OF APPLICANTS WITH WHOM THE ORGANIZATION HAS A FORMAL GRANT AGREEMENT, THE AGREEMENT OUTLINES WHEN THE PAYMENTS ARE TO BE MADE AND USUALLY REQUIRES THE GRANTEE TO SUBMIT A REPORT, IN DETAIL, EXPLAINING HOW THEY USED THE FUNDS IN A NARRATIVE OF THEIR WORK. THE REPORTS ARE THEN REVIEWED BY ONE OR MORE STAFF MEMBERS OR CONTRACT CONSULTANT. IF THERE IS ANY DISCREPANCY, THE FINAL PAYMENT WOULD NOT BE MADE UNTIL THE PROBLEM HAS BEEN CORRECTED.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 4, PART IV
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JOHN SCHWARTZ
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1ADAM MILLER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2PATRICIA DWYER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT & DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1COO/ASSISTANT SEC
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0FILER'S CORE FORM PART VII-SECTION A DISCLOSURE INCLUDES COMPENSATION PAID TO DIRECTORS/OFFICERS IN COLUMNS E & F FROM EBS SUPPORT SERVICES, WHICH IS TECHNICALLY AN UNRELATED ORGANIZATION, AND PROVIDES MANAGEMENT COMPANY SERVICES. THAT DISCLOSURE ON PART VII-SECTION A IS UNDERTAKEN IN FAVOR OF ADDITIONAL TRANSPARANCY GIVEN THE COMPLEXITY OF FILER'S RELATIONSHIPS AND YIELDS A "TRIGGER" FOR THIS SCHEDULE WHICH WOULD OTHERWISE NOT BE APPLICABLE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART III
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0EBS SUPPORT SERVICES LLC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0KEY EMPLOYEES
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IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: EBS SUPPORT SERVICES, LLC (D) DESCRIPTION OF TRANSACTION: REIMBURSEMENT FOR SHARED COSTS SCHEDULE L, PART IV BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: EBS SUPPORT SERVICES LLC IS OWNED BY FIVE MEMBERS WHICH ARE ALL NONPROFIT ORGANIZATIONS. TCSTG IS A MEMBER OF EBS SUPPORT SERVICES LLC AND HAS A 13.81% INTEREST. EBS SUPPORT SERVICES WAS CREATED FOR THE PURPOSE OF LEASING PERSONNEL AND PROVIDING SHARED ADMINISTRATIVE SERVICES TO ITS MEMBERS. THE APPORTIONED MANAGER OF EBS SUPPORT SERVICES IS THE PRESIDENT AND DIRECTOR OF TCSTG. THREE KEY EMPLOYEES OF EBS SUPPORT SERVICES DEVOTE PART OF THEIR TIME TO TCSTG BUSINESS: JOHN SCHWARTZ, ADAM MILLER, AND PATRICIA DWYER. TCSTG REIMBURSES EBS SUPPORT SERVICES FOR THE COST OF THE LEASED PERSONNEL, INCLUDING KEY EMPLOYEES. THE AMOUNT LISTED ABOVE INCLUDES ALL COMPENSATION AND BENEFITS PAID TO THESE KEY EMPLOYEES. THE AMOUNT LISTED ABOVE ALSO INCLUDES SALARY AND BENEFITS FOR OTHER SHARED EMPLOYEES AS WELL AS REIMBURSEMENT FOR SUCH ITEMS AS SHARED OFFICE SPACE, EQUIPMENT, AND OTHER OPERATING EXPENSES. TOTAL AMOUNT PAID TO EBS SUPPORT SERVICES: 251,612 PERSONNEL COSTS 150,484 PAYROLL TAXES & BENEFITS 38,571 OTHER OPERATING EXPENSES 48,040 RENT 14,517
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CORPORATION IS ORGANIZED AND WILL BE OPERATED EXCLUSIVELY FOR "CHARITABLE, SCIENTIFIC AND EDUCATIONAL- AND "SOCIAL WELFARE" PURPOSES WITHIN THE MEANING OF SECTIONS 501(C)(3) AND 501(C)(4), RESPECTIVELY, OF THE INTERNAL REVENUE CODE. TO THIS END, THE NONPROFIT SHALL UNDERTAKE ACTIVITIES TO: SUPPORT THE PROVISION OF QUALITY AND DIVERSE INSTRUCTIONAL MEDIA CONTENT AND CAPABILITIES TO EDUCATORS AND STUDENTS, INCLUDING, BUT NOT LIMITED TO, DATA SERVICES AND INSTRUCTIONAL VIDEO PROVIDED TO ACCREDITED EDUCATIONAL INSTITUTIONS AND GOVERNMENTAL ORGANIZATIONS ENGAGED IN THE FORMAL EDUCATION OF ENROLLED STUDENTS. FOSTER OPEN, HONEST AND OUTSPOKEN MEDIA THAT HELP USERS TO BE A POPULAR DEMOCRATIC CHECK ON BOTH GOVERNMENT POWER AND CONCENTRATED PRIVATE PRIVILEGE; EXPAND THE DISSEMINATION OF MEDIA, AND POINTS OF VIEW CARRIED BY THEM, THAT OFFER DISSENTING, ALTERNATIVE, OR CRITICALLY CONSTRUCTIVE INFORMATION AND CONCEPTS TO THE MARKETPLACE OF IDEAS IN BOTH LOCAL AND GLOBAL CONTEXTS; ENGAGE IN ADDITONAL SOCIAL WELFARE, CHARITABLE, SCIENTIFIC, AND/OR EDUCATIONAL ACTIVITIES AS ARE CONSISTENT WITH OPERATIONS THAT MAY BE UNDERTAKEN BY ORGANIZATIONS DESCRIBED IN, AND THUS EXEMPT FROM TAXATION UNDER, SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE, AS NOW ENACTED OR HEREAFTER AMENDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BACKGROUND THESE ADDITIONAL, VOLUNTARY DISCLOSURES ARE INTENDED TO GIVE THE INTERESTED READER GREATER INSIGHT INTO HOW AND WHY TWIN CITIES' SCHOOLS TELECOMMUNICATIONS GROUP, INC. D/B/A VOQAL TWIN CITIES OPERATES ITS NUMEROUS PROGRAMS AND INITIATIVES, BOTH THROUGH ITS OWN EFFORTS AND THROUGH THE LIMITED LIABILITY COMPANIES OF WHICH VOQAL TWIN CITIES IS PART OWNER. ON BEHALF OF A NUMBER OF NONPROFIT ORGANIZATIONS, VOQAL TWIN CITIES' PRESIDENT, JOHN SCHWARTZ, LED AN EFFORT TO APPLY FOR WHAT WERE THEN REFERRED TO AS INSTRUCTIONAL TELEVISION FIXED SERVICE (ITFS ) LICENSES FROM THE FEDERAL COMMUNICATIONS COMMISSION. THOSE APPLICATIONS WERE ORIGINALLY SUBMITTED IN THE EARLY 1980S. MR. SCHWARTZ BELIEVED THAT SEPARATE NONPROFIT ORGANIZATIONS WITH LOCAL BOARDS OF DIRECTORS WOULD BETTER SERVE THE SCHOOLS AND COMMUNITIES COVERED BY THESE LICENSES. IN THE END, FIVE NONPROFITS LED BY MR. SCHWARTZ APPLIED FOR AND RECEIVED A TOTAL OF 11 ITFS LICENSES. TODAY, JOHN SCHWARTZ REMAINS THE PRESIDENT OF THOSE FIVE NONPROFITS, WHICH WILL HEREAFTER BE REFERRED TO AS THE VOQAL NONPROFITS. VOQAL TWIN CITIES IS ONE OF THOSE FIVE. FOR NEARLY TWO DECADES, VOQAL TWIN CITIES PROVIDED FREE EDUCATIONAL VIDEO PROGRAMMING TO SCHOOLS VIA ITS FCC-LICENSED ITFS STATION. WHILE DOING SO, IT SHARED SOME OF ITS OVERHEAD AND ADMINISTRATIVE COSTS WITH THE OTHER FOUR VOQAL NONPROFITS, WHICH WERE PROVIDING VERY SIMILAR SERVICE TO THEIR LOCAL COMMUNITIES. THIS APPROACH RESULTED IN SIGNIFICANT COST SAVINGS, ALLOWING VOQAL TWIN CITIES TO DELIVER BETTER EDUCATIONAL SERVICE. THE SHARING OF PERSONNEL AND OTHER RESOURCES AMONG THE VOQAL NONPROFITS WAS THE BEGINNING OF WHAT WOULD LATER BECOME EBS SUPPORT SERVICES, LLC (EBSSS) - THE UMBRELLA SERVICE ORGANIZATION THAT TODAY PROVIDES PERSONNEL AND OPERATIONAL SUPPORT TO ALL FIVE VOQAL NONPROFITS. TO EXPAND THEIR ABILITY TO SERVE EDUCATION AND OTHERWISE BENEFIT THE PUBLIC, THE VOQAL NONPROFITS ENTERED INTO VARIOUS SPECTRUM USE AGREEMENTS WITH COMMERCIAL TELECOMMUNICATIONS OPERATORS. VOQAL ALLOWED COMMERCIAL FIRMS TO USE THEIR ITFS, AND, LATER, EDUCATIONAL BROADBAND SERVICE (EBS) EXCESS SPECTRUM CAPACITY IN THEIR WIRELESS NETWORKS. IN EXCHANGE, THESE AGREEMENTS PROVIDED SIGNIFICANT FINANCIAL BENEFITS THROUGH SPECTRUM ROYALTY PAYMENTS, AS WELL AS MATERIAL IN-KIND EDUCATIONAL BENEFITS SUCH AS HIGH- SPEED BROADBAND INTERNET ACCOUNTS. THE VOQAL NONPROFITS' CURRENT SPECTRUM AGREEMENTS ARE WITH A SPRINT SUBSIDIARY. WITH THE INCREASED RESOURCES AFFORDED BY THESE MOST RECENT SPECTRUM AGREEMENTS, THE VOQAL NONPROFITS, INCLUDING VOQAL TWIN CITIES, EXPANDED THE NUMBER AND REACH OF THEIR EDUCATIONAL PROGRAMS TO INCLUDE NEW EDUCATION VENTURES, AFFORDABLE INTERNET SERVICE FOR SCHOOLS AND NONPROFITS, CASH GRANTS, EBS SPECTRUM ADVOCACY, AND MORE. AS IT EXPANDED, VOQAL TWIN CITIES CONTINUED TO SHARE RESOURCES WITH THE OTHER VOQAL NONPROFITS. FOR THIS REASON, IN 2009 THE FIVE VOQAL NONPROFITS FORMED EBS SUPPORT SERVICES, LLC. VOQAL TWIN CITIES OWNS 13.81% OF EBS SUPPORT SERVICES, LLC AND REIMBURSES IT FOR THE COST OF LEASED PERSONNEL, AS WELL AS SHARED OFFICE SPACE AND EQUIPMENT. EBSSS, LLC, AS WELL AS THE OTHER LIMITED LIABILITY COMPANIES LISTED BELOW, ARE ALL OWNED EXCLUSIVELY BY THE VOQAL NONPROFITS; THERE ARE NO OTHER OWNERS. IN 2013, TO EXTEND THE RELATIONSHIPS AMONG THE VOQAL NONPROFITS AND GAIN BETTER PUBLIC RECOGNITION FOR SHARED WORK, EBSSS SECURED THE "VOQAL" TRADEMARK AND THE FIVE NONPROFITS, INCLUDING VOQAL TWIN CITIES, ADOPTED THE VOQAL BRAND. VOQAL HAS STRIVED TO FULFILL THE MISSION OF EBS, FROM ITS BEGINNINGS PROVIDING FREE, ITFS VIDEO TO SCHOOLS TO RECENT EFFORTS TO SUPPORT CHANGE- MAKERS IN EDUCATION. WHILE SOME VOQAL TWIN CITIES PROGRAMS SERVE WHAT MANY WOULD CONSIDER TRADITIONAL EDUCATIONAL ENTITIES LIKE K-12 SCHOOLS, VOQAL EMBRACES A BROADER VIEW OF EDUCATION AND AIMS TO ENSURE EQUAL ACCESS TO KNOWLEDGE TO FOSTER A STRONGER, HEALTHIER DEMOCRACY. OUR PROGRAMS ARE OFTEN AIMED AT THE ROOT CAUSES THAT BAR ACCESS TO KNOWLEDGE BOTH IN AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT SERVICES ARE PROVIDED BY: EBS SUPPORT SERVICES LLC PO BOX 6060 BOULDER, COLORADO 80306
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT HAVE A COMMITTEE WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 990 IS REVIEWED BY THE ORGANIZATION'S ACCOUNTANTS, BUSINESS MANAGER, CFO, AND AT LEAST ONE CORPORATE OFFICER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EACH RESPONSIBLE PERSON WHO IS A DIRECTOR OR OFFICER HAS A DUTY TO DISCLOSE TO THE BOARD (OR TO ANY COMMITTEE OF THE BOARD THAT IS CONSIDERING A DECISION TO WHICH THE CONFLICT APPLIED) THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OR ACTION OF THE ORGANIZATION IN WHICH SUCH RESPONSIBLE PERSON HAS ANY CONFLICTS. EACH RESPONSIBLE PERSON WHO IS A STAFF MEMBER, HAS A DUTY TO DISCLOSE TO THE BUSINESS MANAGER OF THE ORGANIZATION AND HIS/HER IMMEDIATE SUPERVISOR THE MATERIAL FACTS OF ANY PROPOSED TRANSACTION OF THE ORGANIZATION IN WHICH SUCH PERSON HAS ANY CONFLICT. IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY RELIES ON SUCH DISCLOSURE. A RESPONSIBLE PERSON WHO FAILS TO FOLLOW THE PROTOCOLS ESTABLISHED IN THE CONFLICT OF INTEREST POLICY SHALL BE SUBJECT TO MEANINGFUL DISCIPLINARY ACTION BY THE BOARD OF DIRECTORS UP TO AND INCLUDING REMOVAL FROM THE BOARD OR THEIR POSITION WITHIN THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL SERVICES PERFORMED ARE FROM SHARED EMPLOYEES OF A SHARED SERVICES COMPANY. THIS COMPANY HAS AN OVERSIGHT COMMITTEE MADE UP OF BOARD MEMBERS OF NON-PROFIT ORGANIZATIONS THAT IT SERVES. THIS OVERSIGHT COMMITTEE HAS BEEN CHARGED BY THE NONPROFIT ORGANIZATION BOARDS TO OVERSEE PERSONNEL MATTERS INCLUDING EXECUTIVE AND STAFF COMPENSATION. STAFF PREPARED AN ANNUAL SALARY BENCHMARKING REPORT FOR ALL STAFF POSITIONS AND AN ANNUAL CEO SALARY REVIEW THAT DESCRIBED EACH POSITION AND COMPARED THE POSITION TO THREE SALARY SURVEYS: MOUNTAIN STATES EMPLOYERS COUNCIL MOST RECENT NON- PROFIT/FOUNDATION COMPENSATION, MOUNTAIN STATES EMPLOYERS COUNCIL MOST RECENT COLORADO BENCHMARK COMPENSATION, AND MOST RECENT COLORADO NON-PROFIT ASSOCIATION SALARY AND BENEFITS SURVEY. IN ADDITION, THE SALARY BENCHMARKING REPORT IS REVIEWED PERIODICALLY BY AN INDEPENDENT THIRD PARTY CONTRACTOR TO ENSURE THE USE OF PROPER METHODOLOGY AND ETHICAL STANDARDS. THIS REPORT, THE THIRD PARTY CONTRACTOR REPORT AND SUPPORTING DOCUMENTATION WAS REVIEWED IN DEPTH BY THE OVERSIGHT COMMITTEE WHICH SUMMARIZED ITS REVIEW TO ALL OF THE BOARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7SEE THE EXPLANATION SHOWN FOR FORM 990, PART VI, LINE 15A.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BOOK/TAX DIFFERENCE-EBS SUPPORT SERVICES LLC 1,443
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.99$0.16$7.82$2.71$2.63$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.33$0.15$7.18$4.62$4.39$0.23
2022Detailed filing. Detailed filing data is available for this year.$7.61$0.19$7.42$2.20$1.61$0.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.19$0.24$6.95$1.28$1.10$0.18
2020Detailed filing. Detailed filing data is available for this year.$5.93$0.18$5.75$1.20$1.27$0.07
2019Detailed filing. Detailed filing data is available for this year.$6.18$0.10$6.08$0.75$0.60$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.09$0.10$5.99$0.84$0.58$0.26
2017Detailed filing. Detailed filing data is available for this year.$5.72$0.08$5.64$1.48$0.54$0.94
2016Detailed filing. Detailed filing data is available for this year.$5.38$0.18$5.20$0.58$0.61$0.03
2015Summary only. Only limited summary data is available for this year.$5.42$0.12$5.30$0.61$0.51$0.11
2014Summary only. Only limited summary data is available for this year.$5.13$0.04$5.08$0.50$0.43$0.93
2013Summary only. Only limited summary data is available for this year.$4.50$0.17$4.33$0.55$0.54$0.01
2012Summary only. Only limited summary data is available for this year.$4.22$0.10$4.12$0.57$0.50$0.07