Civic Intelligence

Bott Radio Network Inc

990 • Fiscal year 2015 • EIN 48-1185140

Jan 01, 2015 to Dec 31, 2015 • Filed on May 15, 2016

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

48th percentile

0.18x

Higher debt load relative to assets than 48% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

19th percentile

0.04x

Higher debt load relative to revenue than 19% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Net Margin

38th percentile

2.0%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

58th percentile

$179,025

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2015

Asset Growth

26th percentile

-2.8%

Faster asset growth than 26% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

55th percentile

3.3%

Faster revenue growth than 55% of similar nonprofits.

2015 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Down

$3,265,495

Down $95,096 (-2.8%) from 2014

Net Assets

Down

$2,662,180

Down $250,418 (-8.6%) from 2014

Liabilities

Up

$603,315

Up $155,322 (+35%) from 2014

Revenue

Up

$14,577,639

Up $469,863 (+3.3%) from 2014

Expenses

Up

$14,288,975

Up $477,114 (+3.5%) from 2014

Net Income

Down

$288,664

Down $7,251 (-2.5%) from 2014

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: $4,146,773Liabilities 2010: $488,202Net Assets 2010: $3,658,5712010Assets 2011: $4,281,225Liabilities 2011: $442,368Net Assets 2011: $3,838,8572011Assets 2012: $4,365,391Liabilities 2012: $512,079Net Assets 2012: $3,853,3122012Assets 2013: $4,436,748Liabilities 2013: $547,661Net Assets 2013: $3,889,0872013Assets 2014: $3,360,591Liabilities 2014: $447,993Net Assets 2014: $2,912,5982014Assets 2015: $3,265,495Liabilities 2015: $603,315Net Assets 2015: $2,662,1802015Assets 2016: $3,482,892Liabilities 2016: $996,090Net Assets 2016: $2,486,8022016Assets 2017: $3,285,444Liabilities 2017: $980,260Net Assets 2017: $2,305,1842017Assets 2018: $4,255,982Liabilities 2018: $969,744Net Assets 2018: $3,286,2382018Assets 2019: $5,226,278Liabilities 2019: $858,782Net Assets 2019: $4,367,4962019Assets 2020: $6,671,104Liabilities 2020: $685,688Net Assets 2020: $5,985,4162020Assets 2021: $9,985,439Liabilities 2021: $2,529,275Net Assets 2021: $7,456,1642021Assets 2022: $11,667,062Liabilities 2022: $2,719,127Net Assets 2022: $8,947,9352022Assets 2023: $12,912,527Liabilities 2023: $2,263,668Net Assets 2023: $10,648,8592023Assets 2024: $14,155,370Liabilities 2024: $2,923,677Net Assets 2024: $11,231,6932024

Highlighted filing

2015

Assets$3,265,495
Liabilities$603,315
Net Assets$2,662,180

Operations Trend

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

$20M$15M$10M$5.0M$0Expenses 2010: $12,778,5842010Expenses 2011: $13,289,6902011Expenses 2012: $13,897,4602012Revenue 2013: $14,218,678Expenses 2013: $14,182,903Net Income 2013: $35,7752013Revenue 2014: $14,107,776Expenses 2014: $13,811,861Net Income 2014: $295,9152014Revenue 2015: $14,577,639Expenses 2015: $14,288,975Net Income 2015: $288,6642015Revenue 2016: $14,927,939Expenses 2016: $14,769,446Net Income 2016: $158,4932016Revenue 2017: $15,052,811Expenses 2017: $14,743,343Net Income 2017: $309,4682017Revenue 2018: $15,653,776Expenses 2018: $14,736,626Net Income 2018: $917,1502018Revenue 2019: $17,308,211Expenses 2019: $16,226,953Net Income 2019: $1,081,2582019Revenue 2020: $16,771,911Expenses 2020: $15,153,991Net Income 2020: $1,617,9202020Revenue 2021: $16,967,716Expenses 2021: $15,196,968Net Income 2021: $1,770,7482021Revenue 2022: $18,065,580Expenses 2022: $16,202,642Net Income 2022: $1,862,9382022Revenue 2023: $18,243,661Expenses 2023: $16,125,409Net Income 2023: $2,118,2522023Revenue 2024: $18,840,136Expenses 2024: $18,009,673Net Income 2024: $830,4632024

Highlighted filing

2015

Revenue$14,577,639
Expenses$14,288,975
Net Income$288,664
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 15, 2016
Return Version
2015v2.1
Gross Receipts
$14,580,548
Mission and Program Overview

Mission

Promote the welfare of communities served by creating, producing & b by creating, producing & broadcasting a unique program format of religious teaching, current events, news & other programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$1,644,094$1,718,084▲ $73,990
Land, Buildings, and Equipment, Net$769,202$724,312▼ $44,890
Cash and Non-Interest-Bearing Accounts$403,631$666,470▲ $262,839
Prepaid Expenses and Deferred Charges$149,985$103,252▼ $46,733
Intangible Assets$64,766$48,575▼ $16,191
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,360,591$3,265,495▼ $95,096
Other Assets Total$328,913$4,802▼ $324,111
Liabilities
Accounts Payable and Accrued Expenses$350,870$393,737▲ $42,867
Other Liabilities$0$120,391▲ $120,391
Deferred Revenue$51,614$62,053▲ $10,439
Mortgage Notes Payable Secured by Investment Property$45,509$27,134▼ $18,375
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$447,993$603,315▲ $155,322
Net Assets / Fund Balance
Unrestricted Net Assets$2,912,598$2,662,180▼ $250,418
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$2,912,598$2,662,180▼ $250,418
Total Liabilities and Net Assets / Fund Balance$3,360,591$3,265,495▼ $95,096

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$357,921$3,832,428$4,190,349
Buildings$188,128$448,628$636,756
Other Land Buildings$46,762$517,805$564,567
Leasehold Improvements$100,501$77,205$177,706
Land$31,000-$31,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick RulonDirector National SalesFT$165,839$13,186$179,025
Joy ElderSales ManagerFT$134,428$11,339$145,767
Thomas J HoldemanChief Financial OfficerFT$120,206$11,498$131,704
Todd PayneArea ManagerFT$118,978$10,897$129,875
Monna StaffordArea ManagerFT$110,108$8,605$118,713
Richard P Bott IiPresident/directorFT$87,395$10,821$98,216
Richard P BottChairman/directorFT$77,200$6,951$84,151
Sherley E BottSecretary/treasurer/directorFT$33,554$6,951$40,505

Board Members and Trustees

NameTitle
Emmitt MitchellDirector
J Keet LewisDirector
Trace W ThurlbyDirector
William HighDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$12,702,819
Investment Income
$8,913
Other Revenue
$1,865,907
Change in Net Assets
$288,664

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,577,639
Total Revenue per Audited Statements
$14,577,639
Total Revenue per Form 990
$14,577,639
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,753,306
Salaries, Compensation, and Employee Benefits$5,534,769
Grants and Similar Amounts Paid$900
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$5,580,009$11,790-$5,580,009
Other Salaries and Wages$3,083,846$904,592-$3,988,438
Office Expenses$508,747$307,481-$816,228
Other Employee Benefits$403,969$386,941-$790,910
Payroll Taxes$221,120$145,053-$366,173
Current Officers, Directors, Trustees, and Key Employees-$354,576-$354,576
Occupancy$253,956$86,495-$340,451
Advertising$99,776$174,076-$273,852
Fees for Services Other$18,147$254,499-$272,646
Information Technology$126,598$101,477-$228,075
All Other Expenses$139,009$56,869-$195,878
Travel$77,759$83,363-$161,122
Insurance$159,140$449$0$159,589
Depreciation Depletion$157,213--$157,213
Fees for Services Accounting-$119,717-$119,717
Fees for Services Legal-$77,844-$77,844
Pension Plan Contributions$25,815$8,857-$34,672
Conferences and Meetings-$23,445-$23,445
Interest$1,232$217-$1,449
Grants to Domestic Orgs$900--$900
Total Functional Expenses$11,048,933$3,240,042$0$14,288,975

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$14,288,975
Total Expenses per Audited Statements$14,288,975
Total Expenses per Form 990$14,288,975
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
See Schedule L Part V----

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$120,391
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 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, Section A , Line 2

Richard p. Bott, sherley e. Bott, and richard p. Bott ii have a family relationship and a business relationship.

Form 990, Part VI, Section B, Line 11B

A preliminary draft of the form 990 (prepared by the cpa firm) is delivered to the chief financial officer (cfo). The cfo goes through the form 990 page by page, making sure that it agrees with the financial report. He also determines that all supplemental schedules and attachments agree with the form 990. Discrepancies (if any) or questions are brought to the attention of the tax return preparer by the cfo, either in writing or by telephone. The preparer revises the tax return, where necessary, and answers the cfo's questions. Once the questions are resolved to his satisfaction and any agreed upon revisions are made, a second draft is delivered to the cfo for his review. If all is correct, the cfo delivers the draft to the president for his review. After the president's questions have been adequately answered and any further changes are incorporated, a final draft is produced. The cfo reviews the final draft and verifies that all changes or corrections have been made then presents the final form 990 to the president for his signature. The form 990 is delivered to the board for their review prior to the filing of the 990.

Form 990, Part VI, Section B, Line 12C

All board members and officers are covered under the conflict of interest policy. Any conflicts revealed by a board member or officer 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, Section B, Line 15A

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

Form 990, Part VI, Section C, Line 19

Bott radio network makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. If an email address is provided these documents are sent to the email address with delivery confirmation requested. If a mailing address is provided, these documents are sent via certified us mail with a return receipt requested.

Filing and Contact Details

Filer

Filer Name
Bott Radio Network
EIN
48-1185140
In Care Of
% THOMAS J HOLDEMAN
Phone
9136427770
Address
10550 BARKLEY STREET STE 100, OVERLAND PARK, KS 66212

Signing Officer

Name
Richard P Bott Ii
Title
President
Phone
9136427770
Signed
2016-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard P Bott Ii
Formed
1996
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
4
Employees
148
Volunteers
4

Preparer

Firm
Bkd Llp
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
Preparer
Michael J Engle
Phone
8162216300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1

Promotion of the welfare of communities served by creating, producing and broadcasting a unique program format consisting of religious teaching, current events, news and other public affairs programming for the benefit of the public.

Form 990, Part III, Line 4A

During 2015, bott radio network (brn) created, produced and broadcast its unique radio format consisting of religious teaching, current events, news, and other public affairs programming 24 hours a day, seven days a week, 365 days a year over an expanding network of 102 radio stations, the internet and mobile devices. The radio signal reaches listeners in 15 states with a combined coverage of 51 million people, and brn has connected with people via the internet and mobile devices in more than 190 countries. Brn sponsored or hosted dozens of major events connecting thousands of listeners with its featured teachers in face-to-face meetings. These events provided an opportunity for the teaching ministries aired on brn to enhance the educational message to listeners and further the vision and mission of brn. Other program service events, meetings or forums promoted and sponsored by brn include: - promotion of compassion pregnancy centers - civil rights awareness - public policy on education - integrity and ethics in the workplace - honoring community leaders and pastors brn provided extensive broadcasting service to promote and inform communities on the above and on the needs of the less fortunate domestically and in developing countries. Email, the internet and social media were used extensively to enhance the effectiveness of brn's teaching and public service mission. Each year, brn receives a substantial amount of listener emails and other feedback. And of those, the overwhelming majority of brn's listeners give positive feedback reporting that the programming heard on brn has been instrumental in helping with challenges in parenting, marriages, drug addiction, spiritual growth, and other areas of life.

Form 990, Part XI, Line 9

Transfer to community broadcasting, inc. (539,082)

Financial Statement Notes

Uncertain Tax Positions Disclosure

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/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR NATIONAL SALES
IRS990/Form990PartVIISectionAGrp/TitleTxt9AREA MANAGER
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IRS990/Form990PartVIISectionAGrp/TitleTxt11AREA MANAGER
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IRS990/MembersOrStockholdersInd0false
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IRS990/MissionDesc0SEE SCHEDULE O
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IRS990/OperateHospitalInd0false
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IRS990/OtherAssetsTotalGrp/EOYAmt04802
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0403969
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IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3NETWORK AFFILIATE AGREEMENT
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IRS990/OtherExpensesGrp/TotalAmt110133
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0103252
IRS990/PrincipalOfficerNm0RICHARD P BOTT II
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IRS990/ProgramServiceRevenueGrp/Desc0NATIONAL BROADCASTS
IRS990/ProgramServiceRevenueGrp/Desc1LOCAL BROADCASTS
IRS990/ProgramServiceRevenueGrp/Desc2NATIONAL & LOCAL UNDERWRITING
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1583508
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IRS990/PYProgramServiceRevenueAmt012286063
IRS990/PYRevenuesLessExpensesAmt0295915
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IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
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IRS990/ReportOtherAssetsInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0448628
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0636756
IRS990ScheduleD/EquipmentGrp/BookValueAmt0357921
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03832428
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04190349
IRS990ScheduleD/ExpensesSubtotalAmt014288975
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/LandGrp/BookValueAmt031000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt031000

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.$14.2$2.92$11.2$18.8$18.0$0.83
2023Detailed filing. Detailed filing data is available for this year.$12.9$2.26$10.6$18.2$16.1$2.12
2022Detailed filing. Detailed filing data is available for this year.$11.7$2.72$8.95$18.1$16.2$1.86
2021Detailed filing. Detailed filing data is available for this year.$9.99$2.53$7.46$17.0$15.2$1.77
2020Detailed filing. Detailed filing data is available for this year.$6.67$0.69$5.99$16.8$15.2$1.62
2019Detailed filing. Detailed filing data is available for this year.$5.23$0.86$4.37$17.3$16.2$1.08
2018Detailed filing. Detailed filing data is available for this year.$4.26$0.97$3.29$15.7$14.7$0.92
2017Detailed filing. Detailed filing data is available for this year.$3.29$0.98$2.31$15.1$14.7$0.31
2016Detailed filing. Detailed filing data is available for this year.$3.48$1.00$2.49$14.9$14.8$0.16
2015Detailed filing. Detailed filing data is available for this year.$3.27$0.60$2.66$14.6$14.3$0.29
2014Detailed filing. Detailed filing data is available for this year.$3.36$0.45$2.91$14.1$13.8$0.30
2013Detailed filing. Detailed filing data is available for this year.$4.44$0.55$3.89$14.2$14.2$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.37$0.51$3.85$13.9
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.28$0.44$3.84$13.3
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.15$0.49$3.66$12.8