Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 46-5637990 • 501(c)3 • Occidental, CA
Profile
KOWS-lp FM is an FCC licensed Community Radio Station broadcasting from Occidental, CA, and serving West Sonoma County.The programmers at KOWS are dedicated to broadcast original, locally produced programming with music, information, interviews, and other shows, from a local, national and international perspective. We continue to teach real-world broadcasting, and management job skills and we will utilize new technology to enhance our broadcast, web and social media presences. Our goal is to provide exceptional quality programming, that is diverse, and which is inspired by the lives of our local residents.We serve as the voice of a small, local community, and also join our voice with the rich and diverse voices of other small communities throughout the world. We will also ensure that local emergency information, and news, is relayed promptly and accurately, so that the listening audience can be informed on all issues of importance.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
80th percentile
Higher top officer pay than 80% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
19th percentile
Faster asset growth than 19% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Down$3,517
Down $1,511 (-30%) from 2023
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$3,517
Down $1,511 (-30%) from 2023
Revenue
Up$18,537
Up $555 (+3.1%) from 2023
Expenses
Up$19,651
Up $1,687 (+9.4%) from 2023
Net Income
Down-$1,114
Down $1,132 (-6289%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
KOWS-lp FM is an FCC licensed Community Radio Station broadcasting from Occidental, CA, and serving West Sonoma County.The programmers at KOWS are dedicated to broadcast original, locally produced programming with music, information, interviews, and other shows, from a local, national and international perspective. We continue to teach real-world broadcasting, and management job skills and we will utilize new technology to enhance our broadcast, web and social media presences. Our goal is to provide exceptional quality programming, that is diverse, and which is inspired by the lives of our local residents.We serve as the voice of a small, local community, and also join our voice with the rich and diverse voices of other small communities throughout the world. We will also ensure that local emergency information, and news, is relayed promptly and accurately, so that the listening audience can be informed on all issues of importance.
| Description | Grants | Expenses |
|---|---|---|
| Provides Community Free Radio Station 92.5 for the Occidental/Sebastopol/Santa Rosa Areas. Also provides emergency broadcast for the community. | - | $19,651 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Arnold M Levine | President | - | $0 | - | - |
| Don Campau | Secretary | - | $0 | - | - |
| David Stroud | Treasurer | - | $0 | - | - |
“Depreciation $1511”
“Insurance $1635”
“Program Expenses $3980”
“Machinery and Equipment - Beginning $5028 Machinery and Equipment - Ending $3517”
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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Arnold Levine |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7078619873 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 266 Jesse Street |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Sebastopol |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 95472 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 18537 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -1114 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1535 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
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| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 3517 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 18537 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
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| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 5028 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 3517 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 5028 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 3517 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 10990 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Arnold M Levine |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Don Campau |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | David Stroud |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
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| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3517 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -397 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 7126 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | KOWS-lp FM is an FCC licensed Community Radio Station broadcasting from Occidental, CA, and serving West Sonoma County.The programmers at KOWS are dedicated to broadcast original, locally produced programming with music, information, interviews, and other shows, from a local, national and international perspective. We continue to teach real-world broadcasting, and management job skills and we will utilize new technology to enhance our broadcast, web and social media presences. Our goal is to provide exceptional quality programming, that is diverse, and which is inspired by the lives of our local residents.We serve as the voice of a small, local community, and also join our voice with the rich and diverse voices of other small communities throughout the world. We will also ensure that local emergency information, and news, is relayed promptly and accurately, so that the listening audience can be informed on all issues of importance. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Provides Community Free Radio Station 92.5 for the Occidental/Sebastopol/Santa Rosa Areas. Also provides emergency broadcast for the community. |
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| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 19651 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 19651 |
| IRS990EZ/TotalRevenueAmt | 0 | 18537 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | http://kows92-5.org |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 18537 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 17971 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 26277 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 24951 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18030 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 105766 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 105766 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 18537 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 17971 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 26277 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 24951 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 18030 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 105766 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 105766 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Depreciation $1511 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $1635 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Program Expenses $3980 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Machinery and Equipment - Beginning $5028 Machinery and Equipment - Ending $3517 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Assets.1003 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Arnold M Levine |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | CEO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | KOWS Community Radio |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | KOWS |
| ReturnHeader/Filer/EIN | 0 | 465637990 |
| ReturnHeader/Filer/PhoneNum | 0 | 7075402641 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 1073 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Occidental |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 95465 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 465098814 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lipton Tax Company Inc |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2147 S Terrace Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Napa |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 94559 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7079275995 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Dorothy J Lipton EA |
| ReturnHeader/ReturnTs | 0 | 2025-05-13T17:46:19-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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