Best Frequencies Inc.

990EZ • Fiscal year 2020 • EIN 46-4538567

Jan 01, 2020 to Dec 31, 2020 • Filed on May 05, 2021

Organization Profile bff.fm

PO Box 14223San Francisco, CA 94114-0223

(415) 735-3548

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

-10%

Higher net margin than 28% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

$43,492

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 37.8% of source-year revenue.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

-34%

Faster asset growth than 13% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

6.7%

Faster revenue growth than 71% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet

Liabilities / Assets55th percentile

Assets

Down

$23,564

Down $12,079 (-34%) from 2019

Net Assets

Down

$23,564

Down $12,079 (-34%) from 2019

Liabilities

No earlier filing loaded for comparison.

Revenue And Expenses

Liabilities / Revenue55th percentile Net Margin28th percentile

Revenue

$115,164

Up $7,259 (+6.7%) from 2019

Expenses

$126,935

Up $19,504 (+18%) from 2019

Net Income

Down

-$11,771

Down $12,245 (-2583%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth13th percentile

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

Highlighted filing

2020

Assets$23,564

Liabilities$0

Net Assets$23,564

Open 2020 Filing

Operations Trend

Revenue Growth71st percentile

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

Highlighted filing

2020

Revenue$115,164

Expenses$126,935

Net Income-$11,771

Open 2020 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2020 to Dec 31, 2020
Signed: May 5, 2021
Return Version: 2020v4.0
Gross Receipts: $115,164

Mission and Program Overview

Mission

To provide non-commercial community radio

Program Services

Description	Grants	Expenses
Providing online community radio, a space and equipment for creating broadcasts, paying rent, bandwidth costs, and licensing fees	$0	$126,200

Compensation and Service Providers

Top Officer Pay90th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
Amanda Guest	Executive Director	FT	$43,492	-	$43,492
Forrest Guest	Station Engineer And Treasurer	PT	$0	-	-
Ben Ward	Technical Director	PT	$0	-	-
Will Craven	Board President	PT	$0	-	-
Tom Tierney	Board Member	PT	$0	-	-

Filing and Contact Details

Filer

Filer Name: Best Frequencies Inc
EIN: 46-4538567
In Care Of: % Forrest Guest
Address: PO BOX 14223, SAN FRANCISCO, CA 94114-0223

Signing Officer

Name: Forrest Guest
Title: Treasurer
Signed: 2021-05-05
Discuss with paid preparer: No

Supplemental Narrative

Additional Explanations

Part I, line 16

“| Other Expenses:, Amount:| Subscriptions and Dues, $20000.00| Equipment, $30697.00|”

Raw XML Appendix136 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	4	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	Amanda Guest
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	Forrest Guest
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	Ben Ward
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	Will Craven
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	4	Tom Tierney
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	Executive Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	Station Engineer and Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	Technical Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	Board President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	4	Board Member
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501c3Ind	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	50697
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt	0	NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt	0	NONE
IRS990EZ/PoliticalCampaignActyInd	0	false
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IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	51463
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SchoolOperatingInd	0	false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	CA
IRS990EZ/SubjectToProxyTaxInd	0	false
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	126935
IRS990EZ/TotalProgramServiceExpensesAmt	0	126200
IRS990EZ/TotalRevenueAmt	0	115164
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt	0	115164
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt	0	0
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt	0	115164
IRS990ScheduleA/InvestmentIncomeCYPct	0	0
IRS990ScheduleA/InvestmentIncomePYPct	0	0.00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind	0	X
IRS990ScheduleA/PublicSupportCY509Pct	0	1
IRS990ScheduleA/PublicSupportPY509Pct	0	0.00
IRS990ScheduleA/PublicSupportTotal509Amt	0	115164
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind	0	X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt	0	115164
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt	0	0
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt	0	0
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt	0	0
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt	0	0
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt	0	115164
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	\| Other Expenses:, Amount:\| Subscriptions and Dues, $20000.00\| Equipment, $30697.00\|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	Part I, line 16
ReturnHeader/BuildTS	0	2022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	false
ReturnHeader/BusinessOfficerGrp/PersonNm	0	Forrest Guest
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2021-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	BEST FREQUENCIES INC
ReturnHeader/Filer/BusinessNameControlTxt	0	BEST
ReturnHeader/Filer/EIN	0	464538567
ReturnHeader/Filer/ForeignPhoneNum	0	4156609233
ReturnHeader/Filer/InCareOfNm	0	% Forrest Guest
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 14223
ReturnHeader/Filer/USAddress/CityNm	0	SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	CA
ReturnHeader/Filer/USAddress/ZIPCd	0	941140223
ReturnHeader/ReturnTs	0	2021-05-05T13:14:43-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2020-01-01
ReturnHeader/TaxPeriodEndDt	0	2020-12-31
ReturnHeader/TaxYr	0	2020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $23,564
Liabilities: $0
Net assets: $23,564
Revenue: $115,164
Expenses: $126,935
Net income: -$11,771

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.47		$0.47	$0.90	$1.02	$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.56		$0.56	$1.26	$1.03	$0.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$0.34		$0.34	$1.16	$1.06	$0.10
2020Detailed filing. Detailed filing data is available for this year.	$0.24	$0.00	$0.24	$1.15	$1.27	$0.12
2019Detailed filing. Detailed filing data is available for this year.	$0.36		$0.36	$1.08	$1.07	$0.00