Civic Intelligence

Community Broadcasting Inc

990 • Fiscal year 2022 • EIN 43-1431613

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 09, 2023

10550 Barkley Street Ste 100Overland Park, KS 66212

(913) 642-7770

Siviq Scores

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

Liabilities / Assets

68th percentile

0.33x

Higher debt load relative to assets than 68% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

73rd percentile

1.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Net Margin

54th percentile

8.3%

Higher net margin than 54% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

56th percentile

$175,374

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.7% of source-year revenue.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2022

Asset Growth

90th percentile

51%

Faster asset growth than 90% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

62nd percentile

11%

Faster revenue growth than 62% of similar nonprofits.

2022 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$10,128,327

Up $3,436,943 (+51%) from 2021

Net Assets

Up

$6,819,864

Up $625,959 (+10%) from 2021

Liabilities

Up

$3,308,463

Up $2,810,984 (+565%) from 2021

Revenue

Up

$3,072,360

Up $305,337 (+11%) from 2021

Expenses

Up

$2,817,568

Up $43,234 (+1.6%) from 2021

Net Income

Up

$254,792

Up $262,103 (+3585%) from 2021

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2010: $5,682,011Liabilities 2010: $4,229,483Net Assets 2010: $1,452,5282010Assets 2011: $8,084,140Liabilities 2011: $6,671,572Net Assets 2011: $1,412,5682011Assets 2012: $7,964,325Liabilities 2012: $6,237,354Net Assets 2012: $1,726,9712012Assets 2013: $7,911,111Liabilities 2013: $5,759,503Net Assets 2013: $2,151,6082013Assets 2014: $8,388,402Liabilities 2014: $4,694,860Net Assets 2014: $3,693,5422014Assets 2015: $7,902,714Liabilities 2015: $3,542,889Net Assets 2015: $4,359,8252015Assets 2016: $7,686,953Liabilities 2016: $2,138,573Net Assets 2016: $5,548,3802016Assets 2017: $7,872,002Liabilities 2017: $1,894,936Net Assets 2017: $5,977,0662017Assets 2018: $7,310,415Liabilities 2018: $1,313,255Net Assets 2018: $5,997,1602018Assets 2019: $7,025,999Liabilities 2019: $1,076,194Net Assets 2019: $5,949,8052019Assets 2020: $6,633,773Liabilities 2020: $732,557Net Assets 2020: $5,901,2162020Assets 2021: $6,691,384Liabilities 2021: $497,479Net Assets 2021: $6,193,9052021Assets 2022: $10,128,327Liabilities 2022: $3,308,463Net Assets 2022: $6,819,8642022Assets 2023: $10,232,429Liabilities 2023: $2,955,900Net Assets 2023: $7,276,5292023Assets 2024: $10,325,731Liabilities 2024: $2,863,639Net Assets 2024: $7,462,0922024

Highlighted filing

2022

Assets$10,128,327
Liabilities$3,308,463
Net Assets$6,819,864

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $2,750,1532010Expenses 2011: $2,976,2532011Expenses 2012: $2,869,8652012Revenue 2013: $3,319,558Expenses 2013: $2,894,921Net Income 2013: $424,6372013Revenue 2014: $3,225,105Expenses 2014: $2,955,576Net Income 2014: $269,5292014Revenue 2015: $3,403,409Expenses 2015: $3,276,208Net Income 2015: $127,2012015Revenue 2016: $4,123,101Expenses 2016: $3,268,417Net Income 2016: $854,6842016Revenue 2017: $3,156,711Expenses 2017: $3,219,111Net Income 2017: -$62,4002017Revenue 2018: $3,192,792Expenses 2018: $3,108,794Net Income 2018: $83,9982018Revenue 2019: $2,925,116Expenses 2019: $2,972,471Net Income 2019: -$47,3552019Revenue 2020: $2,821,415Expenses 2020: $2,870,004Net Income 2020: -$48,5892020Revenue 2021: $2,767,023Expenses 2021: $2,774,334Net Income 2021: -$7,3112021Revenue 2022: $3,072,360Expenses 2022: $2,817,568Net Income 2022: $254,7922022Revenue 2023: $2,835,750Expenses 2023: $2,796,413Net Income 2023: $39,3372023Revenue 2024: $3,126,824Expenses 2024: $3,188,861Net Income 2024: -$62,0372024

Highlighted filing

2022

Revenue$3,072,360
Expenses$2,817,568
Net Income$254,792
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$3,108,377
Mission and Program Overview

Mission

Own and operate radio stations used for the promotion of the welfare of communities served by broadcasting a unique program format consisting of religious teaching, current events, news, and other public affairs programming for the benefit of the public.

Own/operate radio stations used to promote the welfare of communities served using a unique format of bible teaching, current events, news & other programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$4,989,278$5,035,495▲ $46,217
Land, Buildings, and Equipment, Net$1,236,375$1,256,141▲ $19,766
Cash and Non-Interest-Bearing Accounts$148,251$552,571▲ $404,320
Accounts Receivable$16,174$16,053▼ $121
Prepaid Expenses and Deferred Charges$158,214$12,672▼ $145,542
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$6,691,384$10,128,327▲ $3,436,943
Other Assets Total$143,092$3,255,395▲ $3,112,303
Liabilities
Other Liabilities$0$3,039,938▲ $3,039,938
Mortgage Notes Payable Secured by Investment Property$287,140$193,059▼ $94,081
Accounts Payable and Accrued Expenses$201,746$67,428▼ $134,318
Deferred Revenue$8,593$8,038▼ $555
Grants Payable-$0-
Total Liabilities$497,479$3,308,463▲ $2,810,984
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,193,905$6,819,864▲ $625,959
Total Net Assets Fund Balance$6,193,905$6,819,864▲ $625,959
Total Liabilities and Net Assets / Fund Balance$6,691,384$10,128,327▲ $3,436,943

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$598,214$8,151,007$8,749,221
Buildings$293,641$513,980$807,621
Land$243,479-$243,479
Other Land Buildings$112,576$126,935$239,511
Leasehold Improvements$8,231$18,087$26,318
Other Assets Org$3,058,472--
Compensation and Service Providers

Employees

NameTitleOtherTotal
-President/director$138,009$138,009
-Secretary/treasurer/director$81,298$81,298

Board Members and Trustees

NameTitle
-Vice-president/director
-Director
-CFO

Highest Paid Contractors

ContractorServicesLocationCompensation
Broadcast Communications EngineeringEngineering Services23118 Paradise Drive, Lebanon, MO 65536$109,559
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,956,247
Investment Income
$7,500
Other Revenue
$108,613
All Other Contributions
$0
Change in Net Assets
$254,792
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,559,016
Salaries, Compensation, and Employee Benefits$258,552
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,516,314$85,321-$1,601,635
Fees for Services Other$382,900$0$0$382,900
Depreciation Depletion$238,096--$238,096
Other Salaries and Wages$48,770$135,782-$184,552
Insurance$13,300$64,559-$77,859
Royalties$75,019--$75,019
Other Employee Benefits$10,039$41,888-$51,927
Office Expenses$48,730$367-$49,097
Fees for Services Legal-$43,069-$43,069
Other Expenses$10,705$20,708-$31,413
Payroll Taxes$3,761$15,342-$19,103
Interest$11,329--$11,329
Fees for Services Accounting-$7,350-$7,350
Pension Plan Contributions-$2,970-$2,970
All Other Expenses$1,107$0$0$1,107
Travel$843--$843
Total Functional Expenses$2,400,212$417,356$0$2,817,568
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

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$3,037,094
Income Taxes Payable$2,844
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 2 Family/business relationships amongst interested persons

RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT, II - Family relationship, PHILIP J PESTINGER, RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT, II - Business relationship

Form 990, Part VI, Line 11B Review of form 990 by governing body

The 990 is prepared and reviewed by an independent accounting firm and then is forwarded to the organization's financial management for review. Any questions or concerns the organization's financial management have are addressed, and any needed changes are made. the updated 990 is then reviewed by the vice-president. Any needed changes or clarifications are then made, and a final draft is returned to the cfo for his final review and presentation to the vice-president for signature. The Form 909 is shared with board members prior to filing with the IRS.

Form 990, Part VI, Line 12C Conflict of interest policy

All board members and officers are covered under the conflict of interest policy. Any conflicts revealed by a board member or that are otherwise brought to the attention of the board are evaluated by the other board members and a decision rendered regarding the transaction in question. Board members with potential unresolved conflicts can respond to requests for information regarding the potential conflict but are excluded from otherwise participating in the deliberations and the decision making process.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Bott radio network, a related organization, uses a compensation study and review of the form 990 of other organizations in determining the compensation of the president. This process was completed in 2022 a secondary compensation study was completed in early 2023 in determining the compensation of the vice president and secretary/treasurer. Once determined, the compensation of the top management officials is approved by the board of directors of bott radio network.

Form 990, Part VI, Line 19 Required documents available to the public

Community broadcasting, inc. Does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Form 990, Part VI, Section B, Line 15A Compensation Review Process

Bott radio network, a related organization, uses a compensation study and review of the form 990 of other organizations in determining the compensation of the president. This process last took place in 2015. Once determined, the compensation of the president is approved by the board of directors of bott radio network.

Filing and Contact Details

Filer

Filer Name
Community Broadcasting Inc
EIN
43-1431613
Phone
9136427770
Address
10550 BARKLEY STREET STE 100, OVERLAND PARK, KS 66212

Signing Officer

Name
Richard P Bott
Title
President
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Formed
1986
Legal Domicile
Ks
Voting Board Members
4
Independent Board Members
1
Employees
7
Volunteers
1

Preparer

Firm
Forvis Llp
Address
1201 WALNUT SUITE 1700, KANSAS CITY, MO 64106-2246
Preparer
Michael J Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G Other Fees

Engineering Fees - Total Expense: 382900, Program Service Expense: 382900, Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;

Form 990, Part XI, Line 9 Other changes in net assets or fund balances

Transfer from bott radio network - 371167;

Financial Statement Notes

Schedule D, Part X, Line 2

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

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IRS990/InsuranceGrp/ProgramServicesAmt013300
IRS990/InsuranceGrp/TotalAmt077859
IRS990/IntangibleAssetsGrp/BOYAmt04989278
IRS990/IntangibleAssetsGrp/EOYAmt05035495
IRS990/InterestGrp/ProgramServicesAmt011329
IRS990/InterestGrp/TotalAmt011329
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/IRPDocumentCnt063
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt08810009
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01236375
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01256141
IRS990/LandBldgEquipCostOrOtherBssAmt010066150
IRS990/LegalDomicileStateCd0KS
IRS990/LessRentalExpensesGrp/PersonalAmt036017
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd0false
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0OWN AND OPERATE RADIO STATIONS USED FOR THE PROMOTION OF THE WELFARE OF COMMUNITIES SERVED BY BROADCASTING A UNIQUE PROGRAM FORMAT CONSISTING OF BIBLE TEACHING, CURRENT EVENTS, NEWS, AND OTHER PUBLIC AFFAIRS PROGRAMMING FOR THE BENEFIT OF THE PUBLIC.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0287140
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0193059
IRS990/NetAssetsOrFundBalancesBOYAmt06193905
IRS990/NetAssetsOrFundBalancesEOYAmt06819864
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt07500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07500
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0103702
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt0103702
IRS990/NetUnrelatedBusTxblIncmAmt093948
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06193905
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06819864
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt085321
IRS990/OccupancyGrp/ProgramServicesAmt01516314
IRS990/OccupancyGrp/TotalAmt01601635
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0367
IRS990/OfficeExpensesGrp/ProgramServicesAmt048730
IRS990/OfficeExpensesGrp/TotalAmt049097
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0143092
IRS990/OtherAssetsTotalGrp/EOYAmt03255395
IRS990/OtherChangesInNetAssetsAmt0371167
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt041888
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt010039
IRS990/OtherEmployeeBenefitsGrp/TotalAmt051927
IRS990/OtherExpensesGrp/Desc0Repairs & Maintenance
IRS990/OtherExpensesGrp/Desc1Taxes & Licenses
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt020708
IRS990/OtherExpensesGrp/ProgramServicesAmt039299
IRS990/OtherExpensesGrp/ProgramServicesAmt110705
IRS990/OtherExpensesGrp/TotalAmt039299
IRS990/OtherExpensesGrp/TotalAmt131413
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt03039938
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt04911
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt04911
IRS990/OtherRevenueTotalAmt04911
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0135782
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt048770
IRS990/OtherSalariesAndWagesGrp/TotalAmt0184552
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt015342
IRS990/PayrollTaxesGrp/ProgramServicesAmt03761
IRS990/PayrollTaxesGrp/TotalAmt019103
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt02970
IRS990/PensionPlanContributionsGrp/TotalAmt02970
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0158214
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt012672
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0RICHARD P BOTT II
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0515100
IRS990/ProgramServiceRevenueGrp/Desc0Network Affiliation Agreement Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02956247
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02956247
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt039284
IRS990/PYOtherExpensesAmt02493637
IRS990/PYOtherRevenueAmt091718
IRS990/PYProgramServiceRevenueAmt02636021
IRS990/PYRevenuesLessExpensesAmt0-7311
IRS990/PYSalariesCompEmpBnftPaidAmt0280697
IRS990/PYTotalExpensesAmt02774334
IRS990/PYTotalRevenueAmt02767023
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0254792
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt0103702
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02956247
IRS990/RoyaltiesGrp/ProgramServicesAmt075019
IRS990/RoyaltiesGrp/TotalAmt075019
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0293641
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0513980
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0807621
IRS990ScheduleD/EquipmentGrp/BookValueAmt0598214
IRS990ScheduleD/EquipmentGrp/DepreciationAmt08151007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt08749221
IRS990ScheduleD/LandGrp/BookValueAmt0243479
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0243479
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt08231
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt018087
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt026318
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt020463
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt10
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2176460
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt33058472
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deposits
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Income Tax Receivable
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Intercompany Receivable
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Right of Use Assets
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0112576
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0126935
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0239511
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03037094
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt12844
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Lease Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Income Taxes Payable
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01256141
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03255395
IRS990ScheduleD/TotalLiabilityAmt03039938
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt0RICHARD P BOTT II
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BusinessName/BusinessNameLine1Txt1PHILIP J PESTINGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0144797
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1158326
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt02354
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt12031
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt013594
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt113639
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt014629
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0VICE-PRESIDENT/DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1CFO
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0175374
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1173996
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0BOTT RADIO NETWORK, A RELATED ORGANIZATION, USES A COMPENSATION STUDY, REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS AND APPROVAL BY THE BOARD OF DIRECTORS IN DETERMINING THE COMPENSATION OF THE PRESIDENT.
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION REPORTED ON FORM 990, PART VII, SECTION A & SCHEDULE J, PART II WAS PAID BY BOTT RADIO NETWORK, A RELATED TAX EXEMPT ORGANIZATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule J, Part II FORM 990, PART VII, SECTION A
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT, II - Family relationship, PHILIP J PESTINGER, RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT, II - Business relationship
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The 990 is prepared and reviewed by an independent accounting firm and then is forwarded to the organization's financial management for review. Any questions or concerns the organization's financial management have are addressed, and any needed changes are made. the updated 990 is then reviewed by the vice-president. Any needed changes or clarifications are then made, and a final draft is returned to the cfo for his final review and presentation to the vice-president for signature. The Form 909 is shared with board members prior to filing with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANY CONFLICTS REVEALED BY A BOARD MEMBER OR THAT ARE OTHERWISE BROUGHT TO THE ATTENTION OF THE BOARD ARE EVALUATED BY THE OTHER BOARD MEMBERS AND A DECISION RENDERED REGARDING THE TRANSACTION IN QUESTION. BOARD MEMBERS WITH POTENTIAL UNRESOLVED CONFLICTS CAN RESPOND TO REQUESTS FOR INFORMATION REGARDING THE POTENTIAL CONFLICT BUT ARE EXCLUDED FROM OTHERWISE PARTICIPATING IN THE DELIBERATIONS AND THE DECISION MAKING PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOTT RADIO NETWORK, A RELATED ORGANIZATION, USES A COMPENSATION STUDY AND REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS IN DETERMINING THE COMPENSATION OF THE PRESIDENT. THIS PROCESS WAS COMPLETED IN 2022 A SECONDARY COMPENSATION STUDY WAS COMPLETED IN EARLY 2023 IN DETERMINING THE COMPENSATION OF THE VICE PRESIDENT AND SECRETARY/TREASURER. ONCE DETERMINED, THE COMPENSATION OF THE TOP MANAGEMENT OFFICIALS IS APPROVED BY THE BOARD OF DIRECTORS OF BOTT RADIO NETWORK.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMMUNITY BROADCASTING, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Engineering Fees - Total Expense: 382900, Program Service Expense: 382900, Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ; - Total Expense: , Program Service Expense: , Management and General Expenses: , Fundraising Expenses: ;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6TRANSFER FROM BOTT RADIO NETWORK - 371167;
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOTT RADIO NETWORK, A RELATED ORGANIZATION, USES A COMPENSATION STUDY AND REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS IN DETERMINING THE COMPENSATION OF THE PRESIDENT. THIS PROCESS LAST TOOK PLACE IN 2015. ONCE DETERMINED, THE COMPENSATION OF THE PRESIDENT IS APPROVED BY THE BOARD OF DIRECTORS OF BOTT RADIO NETWORK.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2 Family/business relationships amongst interested persons
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b Review of form 990 by governing body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 12c Conflict of interest policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 15a Process to establish compensation of top management official
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19 Required documents available to the public
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 11g Other Fees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part XI, Line 9 Other changes in net assets or fund balances
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION REVIEW PROCESS
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd1true
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd2true

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.3$2.86$7.46$3.13$3.19$0.06
2023Detailed filing. Detailed filing data is available for this year.$10.2$2.96$7.28$2.84$2.80$0.04
2022Detailed filing. Detailed filing data is available for this year.$10.1$3.31$6.82$3.07$2.82$0.25
2021Detailed filing. Detailed filing data is available for this year.$6.69$0.50$6.19$2.77$2.77$0.01
2020Detailed filing. Detailed filing data is available for this year.$6.63$0.73$5.90$2.82$2.87$0.05
2019Detailed filing. Detailed filing data is available for this year.$7.03$1.08$5.95$2.93$2.97$0.05
2018Detailed filing. Detailed filing data is available for this year.$7.31$1.31$6.00$3.19$3.11$0.08
2017Detailed filing. Detailed filing data is available for this year.$7.87$1.89$5.98$3.16$3.22$0.06
2016Detailed filing. Detailed filing data is available for this year.$7.69$2.14$5.55$4.12$3.27$0.85
2015Detailed filing. Detailed filing data is available for this year.$7.90$3.54$4.36$3.40$3.28$0.13
2014Detailed filing. Detailed filing data is available for this year.$8.39$4.69$3.69$3.23$2.96$0.27
2013Detailed filing. Detailed filing data is available for this year.$7.91$5.76$2.15$3.32$2.89$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.96$6.24$1.73$2.87
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.08$6.67$1.41$2.98
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.68$4.23$1.45$2.75