Civic Intelligence

New Wave Corporation

EIN 43-1026021 • 501(c)3 • Columbia, MO

Profile

Listener-supported community public radio station committed to educating and enriching the lives of its membership and the community it serves.

401 Bernadette DriveColumbia, MO 65203

www.kopn.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.11x

Higher debt load relative to assets than 69% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

78th percentile

0.21x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

72nd percentile

19%

Higher net margin than 72% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

67th percentile

$48,792

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 9.8% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

59th percentile

7.1%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

26th percentile

-10.0%

Faster revenue growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$917,035

Up $60,715 (+7.1%) from 2023

Liabilities

Down

$105,340

Down $35,636 (-25%) from 2023

Net Assets

Up

$811,695

Up $96,351 (+13%) from 2023

Operations
Liabilities / Revenue78th percentileNet Margin72nd percentile

Revenue

Down

$498,507

Down $55,365 (-10.0%) from 2023

Expenses

Down

$402,156

Down $59,028 (-13%) from 2023

Net Income

Up

$96,351

Up $3,663 (+4.0%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $122,713Liabilities 2011: $31,416Net Assets 2011: $91,2972011Assets 2012: $106,240Liabilities 2012: $33,703Net Assets 2012: $72,5372012Assets 2013: $104,081Liabilities 2013: $30,689Net Assets 2013: $73,3922013Assets 2014: $113,612Liabilities 2014: $17,813Net Assets 2014: $95,7992014Assets 2015: $98,884Liabilities 2015: $31,704Net Assets 2015: $67,1802015Assets 2016: $85,554Liabilities 2016: $45,226Net Assets 2016: $40,3282016Assets 2017: $90,805Liabilities 2017: $25,131Net Assets 2017: $65,6742017Assets 2018: $208,653Liabilities 2018: $4,587Net Assets 2018: $204,0662018Assets 2019: $150,062Liabilities 2019: $23,048Net Assets 2019: $127,0142019Assets 2020: $417,843Liabilities 2020: $24,855Net Assets 2020: $392,9882020Assets 2021: $468,744Liabilities 2021: $8,250Net Assets 2021: $460,4942021Assets 2022: $881,373Liabilities 2022: $258,717Net Assets 2022: $622,6562022Assets 2023: $856,320Liabilities 2023: $140,976Net Assets 2023: $715,3442023Assets 2024: $917,035Liabilities 2024: $105,340Net Assets 2024: $811,6952024

Highlighted filing

2024

Assets$917,035
Liabilities$105,340
Net Assets$811,695
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $270,5302011Revenue 2012: $240,312Expenses 2012: $259,072Net Income 2012: -$18,7602012Expenses 2013: $247,7702013Revenue 2014: $284,797Expenses 2014: $262,390Net Income 2014: $22,4072014Revenue 2015: $221,635Expenses 2015: $250,254Net Income 2015: -$28,6192015Revenue 2016: $219,947Expenses 2016: $246,799Net Income 2016: -$26,8522016Revenue 2017: $232,288Expenses 2017: $206,942Net Income 2017: $25,3462017Revenue 2018: $363,632Expenses 2018: $243,331Net Income 2018: $120,3012018Revenue 2019: $255,253Expenses 2019: $348,038Net Income 2019: -$92,7852019Revenue 2020: $461,901Expenses 2020: $271,833Net Income 2020: $190,0682020Revenue 2021: $238,793Expenses 2021: $335,238Net Income 2021: -$96,4452021Revenue 2022: $495,934Expenses 2022: $333,772Net Income 2022: $162,1622022Revenue 2023: $553,872Expenses 2023: $461,184Net Income 2023: $92,6882023Revenue 2024: $498,507Expenses 2024: $402,156Net Income 2024: $96,3512024

Highlighted filing

2024

Revenue$498,507
Expenses$402,156
Net Income$96,351
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$917,035
Liabilities
$105,340
Net assets
$811,695
Revenue
$498,507
Expenses
$402,156
Net income
$96,351
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.17$1.05$8.12$4.99$4.02$0.96
2023Detailed filing. Detailed filing data is available for this year.$8.56$1.41$7.15$5.54$4.61$0.93
2022Detailed filing. Detailed filing data is available for this year.$8.81$2.59$6.23$4.96$3.34$1.62
2021Detailed filing. Detailed filing data is available for this year.$4.69$0.08$4.60$2.39$3.35$0.96
2020Detailed filing. Detailed filing data is available for this year.$4.18$0.25$3.93$4.62$2.72$1.90
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.23$1.27$2.55$3.48$0.93
2018Detailed filing. Detailed filing data is available for this year.$2.09$0.05$2.04$3.64$2.43$1.20
2017Detailed filing. Detailed filing data is available for this year.$0.91$0.25$0.66$2.32$2.07$0.25
2016Detailed filing. Detailed filing data is available for this year.$0.86$0.45$0.40$2.20$2.47$0.27
2015Detailed filing. Detailed filing data is available for this year.$0.99$0.32$0.67$2.22$2.50$0.29
2014Detailed filing. Detailed filing data is available for this year.$1.14$0.18$0.96$2.85$2.62$0.22
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.31$0.73$2.48
2012Summary only. Only limited summary data is available for this year.$1.06$0.34$0.73$2.40$2.59$0.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.23$0.31$0.91$2.71
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 26, 2025
Return Version
2023v6.0
Gross Receipts
$498,507
Mission and Program Overview

Mission

Listner-supported community public radio station committed to educating and enriching the lives of its membership and the community it serves

Listener-supported community public radio station committed to educating and enriching the lives of its membership and the community it serves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$591,154$579,276▼ $11,878
Savings and Temporary Cash Investments$240,145$229,879▼ $10,266
Cash and Non-Interest-Bearing Accounts$16,865$101,405▲ $84,540
Prepaid Expenses and Deferred Charges$6,305$5,078▼ $1,227
Intangible Assets$1,731$1,396▼ $335
Accounts Receivable$120$0▼ $120
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-
Investments in Publicly Traded Securities-$0-
Inventories for Sale or Use-$0-
Total Assets$856,320$917,035▲ $60,715
Other Assets Total-$1-
Liabilities
Mortgage Notes Payable Secured by Investment Property$128,402$85,443▼ $42,959
Accounts Payable and Accrued Expenses$12,574$19,897▲ $7,323
Total Liabilities$140,976$105,340▼ $35,636
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$715,344$811,695▲ $96,351
Total Net Assets Fund Balance$715,344$811,695▲ $96,351
Total Liabilities and Net Assets / Fund Balance$856,320$917,035▲ $60,715

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$313,536$19,573$333,109
Equipment$27,612$184,678$212,290
Land$142,761-$142,761
Leasehold Improvements$95,367$18,877$114,244
Compensation and Service Providers
Top Officer Pay67th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dylan MartinGeneral ManagerFT$48,792$48,792

Board Members and Trustees

NameTitle
Edward HerrmannPresident
Nancy SilverVice President
Austin DeyDirector
HEATHER O'CONNORDirector
Martha DanielsDirector
Matthew CrookDirector
T Sharif Abdul HakimDirector
Gordon RogersSecretary
Linda S DayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$455,861
Program Service Revenue
$38,176
Investment Income
$4,333
Other Revenue
$137
All Other Contributions
$436,904
Change in Net Assets
$96,351

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeReported Amount
Other Non Cash Contri Table$149,378
Total Noncash Contributions$149,378

Audited Revenue Reconciliation

Revenue per Audited Statements
$498,507
Total Revenue per Audited Statements
$498,507
Total Revenue per Form 990
$498,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$266,361
Salaries, Compensation, and Employee Benefits$135,795
Total Fundraising Expense$7,813
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$46,096$22,500-$68,596
Current Officers, Directors, Trustees, and Key Employees$30,946$16,663$1,183$48,792
Depreciation Depletion$16,391$4,072-$20,463
Occupancy$12,454$3,114-$15,568
Payroll Taxes$6,795$3,659-$10,454
Fees for Services Accounting$6,256$2,944-$9,200
Other Employee Benefits$5,169$2,784-$7,953
Information Technology$4,904$1,226-$6,130
All Other Expenses$4,776$1,195-$5,971
Other Expenses$17,741$36,284$4,995$4,995
Office Expenses$2,834$1,334-$4,168
Interest$2,432$608-$3,040
Fees for Services Other$705-$250$955
Insurance-$872-$872
Advertising$388--$388
Total Functional Expenses$297,088$97,255$7,813$402,156

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$402,156
Total Expenses per Audited Statements$402,156
Total Expenses per Form 990$402,156
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
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
No
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
Yes
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, Section A, Line 6

“A person who makes a financial contribution to the corporation at or above an amount to be set by the board of directors will be a member of the corporation. The board of directors may also determine a minimum level of documented volunteer hours or other in-kind contributions that can qualify for membership. Membership will be for a term of twelve months comencing with the date of the minimum contribution.”

Form 990, Part VI, Section B, Line 11B

“A copy of the form 990 is reviewed by the president, treasurer, and general manager before filing. The completed return is distributed to the board for their review at the regularly scheduled board meeting.”

Form 990, Part VI, Section B, Line 12C

“All board members and staff complete and sign conflict of interest questionnaires which are reviewed for compliance.”

Form 990, Part VI, Section B, Line 15A

“COMPENSATION IS COMPARED TO OTHER DIRECTORS IN BOTH THE NON-PROFIT INDUSTRY AND PUBLIC RADIO INDUSTRY. cOMPENSATION AND BENEFITS ARE SET ACCORDING TO THOSE STANDARDS AND APPROVED BUDGET SET BY THE BOARD OF DIRECTORS.”

Form 990, Part VI, Section C, Line 18

“Tax returns are available thru the irs website and other websites that publish irs public information.”

Form 990, Part VI, Section C, Line 19

“Governing documents, along with financial reports, are available on the organization's website and are made available otherwise to the public per request made to the general manager.”

Filing and Contact Details

Filer

Filer Name
New Wave Corporation
EIN
43-1026021
Phone
5738741139
Address
401 BERNADETTE DRIVE, COLUMBIA, MO 65203

Signing Officer

Name
Edward Herrmann
Title
President
Signed
2025-06-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward Herrmann
Formed
1972
Legal Domicile
Mo
Voting Board Members
9
Independent Board Members
9
Employees
5
Volunteers
100

Preparer

Firm
Graves And Associates Cpas LLC
Address
3702 West Truman Boulevard Suite 21, Jefferson City, MO 65109
Preparer
C Lindsay Graves CPA
Phone
5738937700
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IRS990/Desc0The New Wave Corporation operates KOPN 89.5 FM, a non-commercial, listener-supported community radio station broadcasting 24/7 to thousands of urban and rural listeners in central Missouri. Programming includes national news and analysis and locally produced programs covering diverse musical genres, local issues and events, the arts, emerging technologies, food and nutrition, farming, and health. The New Wave Corporation provides a neutral forum for the discussion of issues important to the community at large, training in radio production, and community service opportunities through participation with the local court system.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
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