Civic Intelligence

Mountaintop Broadcasting Inc.

990 • Fiscal year 2021 • EIN 43-1921277

Jan 01, 2021 to Dec 31, 2021 • Filed on May 12, 2022

205 W Atlantic StBranson, MO 65616

(417) 334-5532

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

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

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

67th percentile

0.02x

Higher debt load relative to revenue than 67% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

28th percentile

-6.0%

Higher net margin than 28% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

84th percentile

$18,000

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 13.9% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

29th percentile

-6.8%

Faster asset growth than 29% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

43rd percentile

-3.5%

Faster revenue growth than 43% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Down

$86,621

Down $6,350 (-6.8%) from 2020

Net Assets

Down

$84,392

Down $7,855 (-8.5%) from 2020

Liabilities

Up

$2,229

Up $1,505 (+208%) from 2020

Revenue

Down

$129,910

Down $4,645 (-3.5%) from 2020

Expenses

Up

$137,765

Up $1,432 (+1.1%) from 2020

Net Income

Down

-$7,855

Down $6,077 (-342%) from 2020

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2011: $129,169Liabilities 2011: $637Net Assets 2011: $128,5322011Assets 2012: $121,183Liabilities 2012: $0Net Assets 2012: $121,1832012Assets 2013: $115,038Liabilities 2013: $2,106Net Assets 2013: $112,9322013Assets 2014: $110,488Liabilities 2014: $0Net Assets 2014: $110,4882014Assets 2015: $111,816Liabilities 2015: $2,066Net Assets 2015: $109,7502015Assets 2016: $104,086Liabilities 2016: $2,290Net Assets 2016: $101,7962016Assets 2017: $96,188Liabilities 2017: $2,504Net Assets 2017: $93,6842017Assets 2018: $101,256Liabilities 2018: $1,830Net Assets 2018: $99,4262018Assets 2019: $96,801Liabilities 2019: $1,958Net Assets 2019: $94,8432019Assets 2020: $92,971Liabilities 2020: $724Net Assets 2020: $92,2472020Assets 2021: $86,621Liabilities 2021: $2,229Net Assets 2021: $84,3922021Assets 2022: $70,404Liabilities 2022: $2,229Net Assets 2022: $68,1752022Assets 2023: $70,271Liabilities 2023: $3,2442023Assets 2024: $70,786Liabilities 2024: $4,147Net Assets 2024: $66,6392024

Highlighted filing

2021

Assets$86,621
Liabilities$2,229
Net Assets$84,392

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $141,912Expenses 2011: $145,098Net Income 2011: -$3,1862011Revenue 2012: $141,192Expenses 2012: $147,743Net Income 2012: -$6,5512012Revenue 2013: $140,055Expenses 2013: $148,228Net Income 2013: -$8,1732013Revenue 2014: $150,461Expenses 2014: $150,948Net Income 2014: -$4872014Revenue 2015: $153,933Expenses 2015: $155,157Net Income 2015: -$1,2242015Revenue 2016: $142,144Expenses 2016: $151,971Net Income 2016: -$9,8272016Revenue 2017: $138,355Expenses 2017: $146,547Net Income 2017: -$8,1922017Revenue 2018: $145,249Expenses 2018: $139,895Net Income 2018: $5,3542018Revenue 2019: $138,091Expenses 2019: $143,363Net Income 2019: -$5,2722019Revenue 2020: $134,555Expenses 2020: $136,333Net Income 2020: -$1,7782020Revenue 2021: $129,910Expenses 2021: $137,765Net Income 2021: -$7,8552021Revenue 2022: $123,032Expenses 2022: $139,252Net Income 2022: -$16,2202022Revenue 2023: $129,959Expenses 2023: $131,107Net Income 2023: -$1,1482023Revenue 2024: $119,201Expenses 2024: $119,589Net Income 2024: -$3882024

Highlighted filing

2021

Revenue$129,910
Expenses$137,765
Net Income-$7,855
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 12, 2022
Return Version
2021v4.1
Gross Receipts
$129,910
Mission and Program Overview

Mission

Christian radio broadcast

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$92,247$84,392▼ $7,855
Cash and Non-Interest-Bearing Accounts$28,029$30,347▲ $2,318
Investments in Publicly Traded Securities$29,822$29,822→ $0
Savings and Temporary Cash Investments$25,162$15,180▼ $9,982
Land, Buildings, and Equipment, Net$11,736$13,257▲ $1,521
Accounts Receivable$-1,778$-2,561▼ $783
Total Assets$92,971$86,621▼ $6,350
Other Assets Total$0$576▲ $576
Liabilities
Other Liabilities$724$2,229▲ $1,505
Total Liabilities$724$2,229▲ $1,505
Net Assets / Fund Balance
Total Net Assets Fund Balance$92,247$84,392▼ $7,855
Total Liabilities and Net Assets / Fund Balance$92,971$86,621▼ $6,350

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$13,257$179,121-
Other Assets Org$0--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Krista M AhrendsSecretaryPT$18,000$18,000
Herbert R SmithPresidentPT$6,000$6,000
Carolynn V SmithTreasurerPT$6,000$6,000

Board Members and Trustees

NameTitle
Kimberly M CooneyVice President
Kerri V ViscusiAsst. Sec/treas.
Revenue and Support

Revenue Composition

Contributions and Grants
$28,807
Program Service Revenue
$101,072
Investment Income
$31
Other Revenue
$0
All Other Contributions
$28,807
Change in Net Assets
$-7,855
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$97,503
Other Expenses$40,262
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$11,250$33,750$0$45,000
Current Officers, Directors, Trustees, and Key Employees$13,200$26,800$0$40,000
All Other Expenses$17,328$960$0$18,288
Payroll Taxes$6,503$0$0$6,503
Other Employee Benefits$6,000$0$0$6,000
Depreciation Depletion$5,415$0$0$5,415
Occupancy$5,400$0$0$5,400
Office Expenses$1,536$0$0$1,536
Insurance$1,461$0$0$1,461
Advertising$299$0$0$299
Travel$186$0$0$186
Other Expenses$134$0$0$134
Total Functional Expenses$76,255$61,510$0$137,765
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,229
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Mountaintop Broadcasting Inc
EIN
43-1921277
Phone
4173345532
Address
205 W ATLANTIC ST, BRANSON, MO 65616
Doing Business As
KLFC Radio

Signing Officer

Name
Krista M Ahrends
Title
Secretary
Phone
4173345532
Signed
2022-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Herbert R Smith
Formed
2001
Legal Domicile
Mo
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
8

Preparer

Firm
Larry G Taylor CPA (pc)
Address
205 W ATLANTIC ST, BRANSON, MO 65616
Preparer
Larry G Taylor CPA
Phone
4173361913
Supplemental Narrative

Additional Explanations

Pt IV

Available to the public at the office during business hours mon-fri.

Pt VI, Line 2

The manager is the son-in-law of the owners

Pt VI, Line 11B

Available TO THE PUBLIC AT THE OFFICE DURING BUSINESS HOURS MON-FRI.

Form 990, Part IX, Line 24E

Licenses & permits 2762. 2762. 0. 0.

Form 990, Part IX, Line 24E

Maintenance 11. 11. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Utilities 2607. 2607. 0. 0.

Form 990, Part IX, Line 24E

Contributions 200. 200. 0. 0.

Form 990, Part IX, Line 24E

Internet streaming 550. 550. 0. 0.

Form 990, Part IX, Line 24E

Land lease for tower 2500. 2500. 0. 0.

Form 990, Part IX, Line 24E

GIFTS 6039. 6039. 0. 0.

Form 990, Part IX, Line 24E

Computer software & support 0. 0. 0. 0.

Form 990, Part IX, Line 24E

EXCISE TAX 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Contract labor 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Trade advertisement 1220. 1220. 0. 0.

Form 990, Part IX, Line 24E

Trade accounting 960. 0. 960. 0.

Form 990, Part IX, Line 24E

Trade water 576. 576. 0. 0.

Form 990, Part IX, Line 24E

Trade printing 576. 576. 0. 0.

Form 990, Part IX, Line 24E

PAYPAL FEES 0. 0. 0. 0.

Form 990, Part IX, Line 24E

CONSULTING 0. 0. 0. 0.

Form 990, Part IX, Line 24E

SALES TAX 0. 0. 0. 0.

Form 990, Part IX, Line 24E

HOSTING 135. 135. 0. 0.

Form 990, Part IX, Line 24E

Printing and reproduction 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Equipment purchases 152. 152. 0. 0.

Form 990, Part IX, Line 24E

Bank service charges 0. 0. 0. 0.

Form 990, Part IX, Line 24E

ROUNDING 0. 0. 0. 0.

Form 990, Part IX, Line 24E

Computer repairs 0. 0. 0. 0.

Raw XML AppendixShowing 400 of 480 raw XML fields

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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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt042000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt115000
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IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt4576
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt50
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0KLFC 88.1 FCC LICENSE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONTRACT AGREEMENTS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2STATION CALL LETTERS KLFC
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3LESS ACCUMULATED AMORTIZATION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4UNDEPOSITED FUNDS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0AVAILABLE TO THE PUBLIC AT THE OFFICE DURING BUSINESS HOURS MON-FRI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MANAGER IS THE SON-IN-LAW OF THE OWNERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available TO THE PUBLIC AT THE OFFICE DURING BUSINESS HOURS MON-FRI.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MAINTENANCE 11. 11. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8INTERNET STREAMING 550. 550. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LAND LEASE FOR TOWER 2500. 2500. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GIFTS 6039. 6039. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12EXCISE TAX 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13CONTRACT LABOR 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TRADE ADVERTISEMENT 1220. 1220. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TRADE ACCOUNTING 960. 0. 960. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16TRADE WATER 576. 576. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17TRADE PRINTING 576. 576. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt18PAYPAL FEES 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt19CONSULTING 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt20SALES TAX 0. 0. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt22PRINTING AND REPRODUCTION 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt23EQUIPMENT PURCHASES 152. 152. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt24BANK SERVICE CHARGES 0. 0. 0. 0.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt26COMPUTER REPAIRS 0. 0. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt IV
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc18Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc19Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc20Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc21Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc22Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc23Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc24Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc25Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc26Form 990, Part IX, Line 24e
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IRS990/TotalAssetsBOYAmt092971
IRS990/TotalAssetsEOYAmt086621
IRS990/TotalAssetsGrp/BOYAmt092971
IRS990/TotalAssetsGrp/EOYAmt086621

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.04$0.67$1.19$1.20$0.00
2023Summary only. Only limited summary data is available for this year.$0.70$0.03$1.30$1.31$0.01
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.70$0.02$0.68$1.23$1.39$0.16
2021Detailed filing. Detailed filing data is available for this year.$0.87$0.02$0.84$1.30$1.38$0.08
2020Summary only. Only limited summary data is available for this year.$0.93$0.01$0.92$1.35$1.36$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.02$0.95$1.38$1.43$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.01$0.02$0.99$1.45$1.40$0.05
2017Summary only. Only limited summary data is available for this year.$0.96$0.03$0.94$1.38$1.47$0.08
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.02$1.02$1.42$1.52$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.12$0.02$1.10$1.54$1.55$0.01
2014Summary only. Only limited summary data is available for this year.$1.10$0.00$1.10$1.50$1.51$0.00
2013Summary only. Only limited summary data is available for this year.$1.15$0.02$1.13$1.40$1.48$0.08
2012Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$1.41$1.48$0.07
2011Summary only. Only limited summary data is available for this year.$1.29$0.01$1.29$1.42$1.45$0.03