Civic Intelligence

Laguna Radio Inc

EIN 46-0768058 • 501(c)3 • Laguna Beach, CA

Profile

Run and operate a low power FM radio station to include non-commercial educational information, including a community calendar, local news and weather, beach and surf conditions, training and internships for students, a legal question call show, traffic reports and local sports.

1833 S Coast Highway Ste 200Laguna Beach, CA 92651

www.kxfmradio.org

Siviq Scores

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

Liabilities / Assets

91st percentile

0.78x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

94th percentile

0.88x

Higher debt load relative to revenue than 94% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Net Margin

19th percentile

-30%

Higher net margin than 19% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

29th percentile

-21%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

18th percentile

-47%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$202,080

Down $192,021 (-49%) from 2022

Liabilities

Down

$286,499

Down $22,468 (-7.3%) from 2022

Net Assets

Down

-$84,419

Down $169,553 (-199%) from 2022

Operations
Liabilities / Revenue94th percentileNet Margin19th percentile

Revenue

Down

$187,244

Down $162,215 (-46%) from 2022

Expenses

Down

$356,797

Down $96,355 (-21%) from 2022

Net Income

Down

-$169,553

Down $65,860 (-64%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$600K$400K$200K$0-$200KAssets 2012: $1Liabilities 2012: $02012Assets 2013: $60,479Liabilities 2013: $75Net Assets 2013: $60,4042013Assets 2014: $175,163Liabilities 2014: $76Net Assets 2014: $175,0872014Assets 2015: $84,774Liabilities 2015: $0Net Assets 2015: $84,7742015Assets 2016: $90,342Liabilities 2016: $682Net Assets 2016: $89,6602016Assets 2017: $150,564Liabilities 2017: $31,976Net Assets 2017: $118,5882017Assets 2018: $153,394Liabilities 2018: $47,138Net Assets 2018: $106,2562018Assets 2019: $200,219Liabilities 2019: $91,192Net Assets 2019: $109,0272019Assets 2020: $397,758Liabilities 2020: $275,451Net Assets 2020: $122,3072020Assets 2021: $501,285Liabilities 2021: $271,831Net Assets 2021: $229,4542021Assets 2022: $394,101Liabilities 2022: $308,967Net Assets 2022: $85,1342022Assets 2023: $202,080Liabilities 2023: $286,499Net Assets 2023: -$84,4192023

Highlighted filing

2023

Assets$202,080
Liabilities$286,499
Net Assets-$84,419
Open 2023 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.0M$500K$0-$500KRevenue 2012: $0Expenses 2012: $0Net Income 2012: $02012Revenue 2013: $180,043Expenses 2013: $119,639Net Income 2013: $60,4042013Revenue 2014: $378,052Expenses 2014: $263,369Net Income 2014: $114,6832014Revenue 2015: $205,702Expenses 2015: $292,352Net Income 2015: -$86,6502015Revenue 2016: $340,861Expenses 2016: $335,975Net Income 2016: $4,8862016Revenue 2017: $352,276Expenses 2017: $307,742Net Income 2017: $44,5342017Revenue 2018: $420,661Expenses 2018: $432,993Net Income 2018: -$12,3322018Revenue 2019: $415,692Expenses 2019: $403,251Net Income 2019: $12,4412019Revenue 2020: $461,800Expenses 2020: $415,980Net Income 2020: $45,8202020Revenue 2021: $654,131Expenses 2021: $551,332Net Income 2021: $102,7992021Revenue 2022: $349,459Expenses 2022: $453,152Net Income 2022: -$103,6932022Revenue 2023: $187,244Expenses 2023: $356,797Net Income 2023: -$169,5532023

Highlighted filing

2023

Revenue$187,244
Expenses$356,797
Net Income-$169,553
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$202,080
Liabilities
$286,499
Net assets
-$84,419
Revenue
$187,244
Expenses
$356,797
Net income
-$169,553
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.02$2.86$0.84$1.87$3.57$1.70
2022Detailed filing. Detailed filing data is available for this year.$3.94$3.09$0.85$3.49$4.53$1.04
2021Detailed filing. Detailed filing data is available for this year.$5.01$2.72$2.29$6.54$5.51$1.03
2020Detailed filing. Detailed filing data is available for this year.$3.98$2.75$1.22$4.62$4.16$0.46
2019Detailed filing. Detailed filing data is available for this year.$2.00$0.91$1.09$4.16$4.03$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.53$0.47$1.06$4.21$4.33$0.12
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.32$1.19$3.52$3.08$0.45
2016Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.90$3.41$3.36$0.05
2015Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$2.06$2.92$0.87
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.00$1.75$3.78$2.63$1.15
2013Summary only. Only limited summary data is available for this year.$0.60$0.00$0.60$1.80$1.20$0.60
2012Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 30, 2024
Return Version
2023v5.0
Gross Receipts
$187,244
Mission and Program Overview

Mission

Run and operate a low power FM radio station to include non-commercial educational information, including a community calendar, local news and weather, beach and surf conditions, training and internships for students, a legal question call show, traffic reports and local sports.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$177,815--
Cash and Non-Interest-Bearing Accounts$92,346$116,458▲ $24,112
Land, Buildings, and Equipment, Net$37,389$27,849▼ $9,540
Intangible Assets$13,243$10,759▼ $2,484
Prepaid Expenses and Deferred Charges-$6,000-
Accounts Receivable$32,394$100▼ $32,294
Total Assets$394,101$202,080▼ $192,021
Other Assets Total$40,914$40,914→ $0
Liabilities
Other Liabilities$286,909$286,499▼ $410
Accounts Payable and Accrued Expenses$22,058--
Total Liabilities$308,967$286,499▼ $22,468
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$85,134$-84,419▼ $169,553
Total Net Assets Fund Balance$85,134$-84,419▼ $169,553
Total Liabilities and Net Assets / Fund Balance$394,101$202,080▼ $192,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$17,684$85,742$103,426
Leasehold Improvements$10,165$7,260$17,425
Other Assets Org$40,914--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Liz McCuskerChair and Exec Director
Jerry PriceDirector
Nia EvansDirector
John ChurchDrector
Tyler McCuskerFounder
Revenue and Support

Revenue Composition

Contributions and Grants
$164,030
Program Service Revenue
$13,423
Investment Income
$0
Other Revenue
$9,791
Change in Net Assets
$-169,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$200,653
Salaries, Compensation, and Employee Benefits$156,144
Total Fundraising Expense$9,386
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$134,380--$134,380
Occupancy$85,282--$85,282
All Other Expenses$23,668$590-$24,258
Insurance-$22,706-$22,706
Payroll Taxes$21,764--$21,764
Fees for Services Other$20,612--$20,612
Depreciation Depletion-$12,024-$12,024
Advertising--$9,386$9,386
Office Expenses-$8,316-$8,316
Fees for Services Accounting-$4,191-$4,191
Fees for Services Legal-$3,279-$3,279
Fees for Service Investment Mgmnt Fees-$1,125-$1,125
Other Expenses$1,741$618-$618
Interest-$264-$264
Total Functional Expenses$287,447$59,964$9,386$356,797
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
SBA Loan - Long Term$132,757
Deferred Revenue$80,235
Operating Lease$42,446
Accrued Exps$21,953
Credit Cards$5,283
SBA Loan - Current$3,825
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The Governing Board was provided a copy of the tax returns for review and comment before filing.”

Governing documents etc available to public Part VI line 19

“Governing documents and tax returns are made available to the public upon request”

Filing and Contact Details

Filer

Filer Name
Laguna Radio Inc
EIN
46-0768058
Address
1833 S Coast Highway Ste 200, Laguna Beach, CA 92651
Doing Business As
Kx Fm

Signing Officer

Name
Tyler McCusker
Title
General Mgr
Phone
9497154859
Signed
2024-04-30
Discuss with paid preparer
Yes

Organization Details

Formed
2012
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
5
Employees
6
Volunteers
100

Preparer

Firm
Accounting and Tax Solutions
Address
1000 N COAST HWY SUITE 1, LAGUNA BEACH, CA 92651
Preparer
Todd Hammett CPA
Phone
9496795700
Supplemental Narrative

Additional Explanations

General explanation attachment

“Form 990, Part I, Line I, Description of organization mission: Including a community calendar, local news and weather, beach and surf conditions, training and internships for students, a legal question call show, local sports broadcasts and civic coverage. Form 990, Part III, Line I, Description of organization mission: Broadcasts and Civic Coverage”

Raw XML Appendix372 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Governing Board was provided a copy of the tax returns for review and comment before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents and tax returns are made available to the public upon request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990, Part I, Line I, Description of organization mission: Including a community calendar, local news and weather, beach and surf conditions, training and internships for students, a legal question call show, local sports broadcasts and civic coverage. Form 990, Part III, Line I, Description of organization mission: Broadcasts and Civic Coverage
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2General explanation attachment
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IRS990/WebsiteAddressTxt0www.kxfmradio.org
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ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Tyler McCusker
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0General Mgr
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Laguna Radio Inc
ReturnHeader/Filer/BusinessNameControlTxt0LAGU
ReturnHeader/Filer/EIN0460768058
ReturnHeader/Filer/USAddress/AddressLine1Txt01833 S Coast Highway Ste 200
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCOUNTING AND TAX SOLUTIONS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01000 N COAST HWY SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA BEACH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD HAMMETT CPA
ReturnHeader/ReturnTs02024-04-30T12:22:16-04:00
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ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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