Civic Intelligence

Bott Radio Network Inc

990 • Fiscal year 2020 • EIN 48-1185140

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

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

44th percentile

0.10x

Higher debt load relative to assets than 44% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.04x

Higher debt load relative to revenue than 27% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Net Margin

52nd percentile

9.6%

Higher net margin than 52% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

66th percentile

$211,704

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Asset Growth

83rd percentile

28%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

37th percentile

-3.1%

Faster revenue growth than 37% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Up

$6,671,104

Up $1,444,826 (+28%) from 2019

Net Assets

Up

$5,985,416

Up $1,617,920 (+37%) from 2019

Liabilities

Down

$685,688

Down $173,094 (-20%) from 2019

Revenue

Down

$16,771,911

Down $536,300 (-3.1%) from 2019

Expenses

Down

$15,153,991

Down $1,072,962 (-6.6%) from 2019

Net Income

Up

$1,617,920

Up $536,662 (+50%) from 2019

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

2020

Assets$6,671,104
Liabilities$685,688
Net Assets$5,985,416

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

2020

Revenue$16,771,911
Expenses$15,153,991
Net Income$1,617,920
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.1
Gross Receipts
$16,775,490
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,880,288$3,302,193▲ $1,421,905
Land, Buildings, and Equipment, Net$1,596,735$1,759,230▲ $162,495
Accounts Receivable$1,633,760$1,496,694▼ $137,066
Prepaid Expenses and Deferred Charges$97,208$97,671▲ $463
Intangible Assets$8,645$5,474▼ $3,171
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$5,226,478$6,671,104▲ $1,444,626
Other Assets Total$9,842$9,842→ $0
Liabilities
Deferred Revenue$273,931$276,398▲ $2,467
Other Liabilities$199,491$209,328▲ $9,837
Accounts Payable and Accrued Expenses$385,560$199,962▼ $185,598
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$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$858,982$685,688▼ $173,294
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,367,496$5,985,416▲ $1,617,920
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$4,367,496$5,985,416▲ $1,617,920
Total Liabilities and Net Assets / Fund Balance$5,226,478$6,671,104▲ $1,444,626

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$694,513$3,212,007$3,906,520
Land$849,100-$849,100
Buildings$197,106$499,396$696,502
Other Land Buildings$9,640$531,248$540,888
Leasehold Improvements$8,871$61,417$70,288
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Patrick RulonNational Sales ManagerFT$196,563$15,141$211,704
Richard P Bott IiChairman/president/directorFT$155,980$19,042$175,022
Todd PayneArea ManagerFT$155,806$15,430$171,236
Richard P BottChairman Emeritus/directorFT$121,581$30,847$152,428
Philip J PestingerCFOFT$129,197$15,030$144,227
Eben FowlerDirector of OperationsFT$124,405$13,934$138,339
Brian EtheridgeIt ManagerFT$102,707$13,543$116,250
Sherley BottSecretary/treasurer/directorFT$74,979$9,345$84,324

Board Members and Trustees

NameTitle
Emitt MitchellDirector
J Keet LewisDirector
William HighDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$14,940,472
Investment Income
$13,915
Other Revenue
$1,817,524
Change in Net Assets
$1,617,920

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,656,920
Revenue Not Reported on Financial Statements
$114,991
Other Revenue Adjustments
$114,991
Total Revenue per Audited Statements
$16,656,920
Total Revenue per Form 990
$16,771,911
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,426,286
Salaries, Compensation, and Employee Benefits$5,707,705
Grants and Similar Amounts Paid$20,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,943,126$1,959,261-$3,902,387
Other Employee Benefits$314,846$553,068-$867,914
Office Expenses$354,235$345,905-$700,140
Current Officers, Directors, Trustees, and Key Employees-$556,001-$556,001
All Other Expenses$319,045$104,182-$423,227
Occupancy$262,531$112,513-$375,044
Payroll Taxes$134,883$206,088-$340,971
Information Technology$177,324$98,247-$275,571
Fees for Services Other$21,322$183,371-$204,693
Depreciation Depletion$108,310$46,419-$154,729
Other Expenses$87,028$37,298-$124,326
Advertising$72,035$43,506-$115,541
Insurance$62,379$26,734$0$89,113
Pension Plan Contributions$15,437$24,995-$40,432
Fees for Services Accounting-$37,518-$37,518
Travel$27,695$8,880-$36,575
Grants to Domestic Orgs$20,000--$20,000
Fees for Services Legal-$15,294-$15,294
Fees for Services Lobbying-$1,000-$1,000
Conferences and Meetings-$864-$864
Interest-$350-$350
Total Functional Expenses$10,607,287$4,546,704$0$15,153,991

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$15,153,991
Expenses per Audited Statements$15,039,000
Total Expenses per Audited Statements$15,039,000
Expenses Not Reported on Financial Statements$114,991
Other Expense Adjustments$114,991
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Council for National PolicyWashington, DC501(c)(3)Support$20,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
Yes
Subject to proxy tax
No

Reported Spending and Taxes

Line ItemAmount
Political Expenditures$1,000
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$209,328
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 35% controlled entity
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

The 990 is prepared and reviewed by an independent accounting firm, and then is forwarded to the organization's financial management for review. Any questions or concerns the organization's financial management have are addressed, and any needed changes are made. The updated 990 is then reviewed by the president. Any needed changes or clarifications are then made, and a final draft is returned to the cfo for his final review and presentation to the president for signature. The final form 990 is delivered to all members of the board prior to filing 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. This process last took place in 2015. Once determined the compensation of the president is approved by the board of directors.

Form 990, Part VI, Section C, Line 19

Bott radio network does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

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

Signing Officer

Name
Richard P Bott Ii
Title
President
Phone
9136427770
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard P Bott Ii
Formed
1996
Legal Domicile
Ks
Voting Board Members
6
Independent Board Members
3
Employees
106
Volunteers
3

Preparer

Firm
Bkd Llp
Address
1201 Walnut Suite 1700, Kansas City, MO 64106-2246
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 bible teaching, current events, news and other public affairs programming for the benefit of the public.

Form 990, Part III, Line 4A

During 2020, bott radio network (brn) created, produced and broadcast its unique radio format consisting of bible teaching, current events, news, and other public affairs programming 24 hours a day, seven days a week, 365 days a year over a network of 120 radio stations, as well as streaming on the internet to computers and mobile devices. The radio signal reaches listeners in 15 states with a combined coverage of over 63 million people, and brn has connected with people all over the world via the internet. Although the number of events was greatly reduced in 2020 due to public health concerns, brn generally sponsors or hosts dozens of major events connecting thousands of listeners with its featured teachers in face-to-face meetings. These events provide 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 types of program service events, meetings or forums promoted and sponsored by brn include: - promotion of pregnancy resource centers - civil rights awareness - public policy on education - integrity and ethics in the workplace - honoring community leaders and pastors brn provided extensive service to promote and inform communities on the above and 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 number 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.

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. Tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to the management's judgment.

Schedule D, Part XI, Line 4B

Trade commercial advertising revenue $114,991

Schedule D, Part XII, Line 4B

Trade commercial advertising expenses $114,991

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IRS990/OtherExpensesGrp/ProgramServicesAmt220177
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0499396
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0696502
IRS990ScheduleD/EquipmentGrp/BookValueAmt0694513
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03212007
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03906520
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0114991
IRS990ScheduleD/ExpensesSubtotalAmt015039000

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