Civic Intelligence

Indiana Public Broadcasting Stations Inc.

990 • Fiscal year 2015 • EIN 51-0183856

Jul 01, 2014 to Jun 30, 2015 • Filed on Nov 04, 2015

Organization ProfileWWW.IPBS.ORG
2501 E Coliseum BlvdFort Wayne, IN 46805

(317) 430-9225

Siviq Scores

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

Liabilities / Assets

59th percentile

0.09x

Higher debt load relative to assets than 59% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.16x

Higher debt load relative to revenue than 70% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

20th percentile

-10%

Higher net margin than 20% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

88th percentile

$97,356

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 23.8% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

24th percentile

-5.7%

Faster asset growth than 24% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

35th percentile

-3.1%

Faster revenue growth than 35% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$704,884

Down $42,895 (-5.7%) from 2014

Net Assets

Down

$640,801

Down $42,604 (-6.2%) from 2014

Liabilities

Down

$64,083

Down $291 (-0.5%) from 2014

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin20th percentile

Revenue

Down

$409,675

Down $12,975 (-3.1%) from 2014

Expenses

Up

$452,279

Up $29,609 (+7.0%) from 2014

Net Income

Down

-$42,604

Down $42,584 (-212920%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth24th percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $225,959Liabilities 2011: $44,425Net Assets 2011: $181,5342011Assets 2012: $213,984Liabilities 2012: $49,845Net Assets 2012: $164,1392012Assets 2013: $731,200Liabilities 2013: $47,775Net Assets 2013: $683,4252013Assets 2014: $747,779Liabilities 2014: $64,374Net Assets 2014: $683,4052014Assets 2015: $704,884Liabilities 2015: $64,083Net Assets 2015: $640,8012015Assets 2016: $584,487Liabilities 2016: $189,902Net Assets 2016: $394,5852016Assets 2017: $563,489Liabilities 2017: $149,842Net Assets 2017: $413,6472017Assets 2018: $460,983Liabilities 2018: $57,596Net Assets 2018: $403,3872018Assets 2019: $2,066,076Liabilities 2019: $430,748Net Assets 2019: $1,635,3282019Assets 2020: $1,713,571Liabilities 2020: $361,028Net Assets 2020: $1,352,5432020Assets 2021: $3,433,547Liabilities 2021: $2,270,005Net Assets 2021: $1,163,5422021Assets 2022: $3,521,484Liabilities 2022: $2,623,968Net Assets 2022: $897,5162022Assets 2023: $2,251,349Liabilities 2023: $104,860Net Assets 2023: $2,146,4892023Assets 2024: $464,451Liabilities 2024: $149,502Net Assets 2024: $314,9492024Assets 2025: $370,341Liabilities 2025: $45,802Net Assets 2025: $324,5392025

Highlighted filing

2015

Assets$704,884
Liabilities$64,083
Net Assets$640,801
Open 2015 Filing

Operations Trend

Revenue Growth35th percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $383,6492011Revenue 2012: $250,595Expenses 2012: $267,990Net Income 2012: -$17,3952012Expenses 2013: $486,8092013Revenue 2014: $422,650Expenses 2014: $422,670Net Income 2014: -$202014Revenue 2015: $409,675Expenses 2015: $452,279Net Income 2015: -$42,6042015Revenue 2016: $446,162Expenses 2016: $692,378Net Income 2016: -$246,2162016Revenue 2017: $425,946Expenses 2017: $406,884Net Income 2017: $19,0622017Revenue 2018: $426,347Expenses 2018: $436,607Net Income 2018: -$10,2602018Revenue 2019: $1,690,788Expenses 2019: $458,847Net Income 2019: $1,231,9412019Revenue 2020: $412,225Expenses 2020: $695,010Net Income 2020: -$282,7852020Revenue 2021: $3,376,121Expenses 2021: $3,565,122Net Income 2021: -$189,0012021Revenue 2022: $3,421,083Expenses 2022: $3,352,806Net Income 2022: $68,2772022Revenue 2023: $3,643,348Expenses 2023: $2,394,375Net Income 2023: $1,248,9732023Revenue 2024: $679,166Expenses 2024: $2,510,706Net Income 2024: -$1,831,5402024Revenue 2025: $491,071Expenses 2025: $481,481Net Income 2025: $9,5902025

Highlighted filing

2015

Revenue$409,675
Expenses$452,279
Net Income-$42,604
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Nov 4, 2015
Return Version
2014v5.0
Gross Receipts
$409,675
Mission and Program Overview

Mission

To unify the indiana public broadcasting stations into one unit for purchasing and other activities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$681,552$652,082▼ $29,470
Accounts Receivable$62,647$42,548▼ $20,099
Land, Buildings, and Equipment, Net-$9,022-
Prepaid Expenses and Deferred Charges$3,580$1,232▼ $2,348
Total Assets$747,779$704,884▼ $42,895
Liabilities
Accounts Payable and Accrued Expenses$64,374$64,083▼ $291
Total Liabilities$64,374$64,083▼ $291
Net Assets / Fund Balance
Unrestricted Net Assets$282,160$345,451▲ $63,291
Temporarily Rstr Net Assets$401,245$295,350▼ $105,895
Total Net Assets Fund Balance$683,405$640,801▼ $42,604
Total Liabilities and Net Assets / Fund Balance$747,779$704,884▼ $42,895

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$9,022$5,460$14,482
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
-Executive DiFT$88,931$8,425$97,356

Board Members and Trustees

NameTitle
Richard MilesPresident
Anthony HuntDirector
Brad KimmelDirector
Dan LutzDirector
Greg GicziDirector
James MuhammadDirector
Jim EvansDirector
John StraussDirector
Kevin WatsonDirector
Lloyd WrightDirector
Lori GeorgiDirector
Nichole CarieDirector
Peter DominowskiDirector
Phil MeyerDirector
Phil SmithDirector
Roger RhodesDirector
Tom MaloneyDirector
Steve BurgerImm Past Pre
Mike SavageRadio Rep
Will MurphyTv Rep
Bruce HainesVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$337,675
Program Service Revenue
$72,000
Investment Income
$0
Other Revenue
$0
All Other Contributions
$8,200
Change in Net Assets
$-42,604

Audited Revenue Reconciliation

Revenue per Audited Statements
$409,675
Total Revenue per Audited Statements
$409,675
Total Revenue per Form 990
$409,675
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$287,263
Salaries, Compensation, and Employee Benefits$165,016
Total Fundraising Expense$6,064
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$139,188--$139,188
Current Officers, Directors, Trustees, and Key Employees$91,370$12,914$5,380$109,664
Other Salaries and Wages$37,978--$37,978
Fees for Services Lobbying$25,000--$25,000
Travel$12,806$7,498-$20,304
Payroll Taxes$8,481$826$344$9,651
Other Employee Benefits$6,978$728$17$7,723
Office Expenses$5,502$1,450$323$7,275
Fees for Services Accounting-$6,199-$6,199
Occupancy$2,160--$2,160
Depreciation Depletion$1,804--$1,804
Insurance-$1,585-$1,585
Information Technology$1,160--$1,160
Other Expenses$456$1,160-$456
Total Functional Expenses$413,855$32,360$6,064$452,279

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$452,279
Total Expenses per Audited Statements$452,279
Total Expenses per Form 990$452,279
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
Yes
Subject to proxy tax
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“By-laws state that if a station is cpb qualified, holds an fcc license and pays ipbs dues, they are a member.”

Form 990, Page 6, Part VI, Line 7A

“Station managers of member stations have a seat and one vote on the board of directors. Officers are voted to their office by the full board.”

Form 990, Page 6, Part VI, Line 11B

“The executive director and treasurer review the form 990 prior to signing and filing the return.”

Form 990, Page 6, Part VI, Line 12C

“If a potential conflict exists the board looks into and discusses how a pending decision might affect one member differently from others.”

Form 990, Page 6, Part VI, Line 15A

“Decisions on compensation are made by the executive committee of the ipbs board of directors. Compensation data is included in the budget proposal for all members to review.”

Form 990, Page 6, Part VI, Line 18

“The organization's irs form 990 for the prior three years is available at www.guidestar.org.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy and financial statements are made available upon request.”

Filing and Contact Details

Filer

Filer Name
Indiana Public Broadcasting
EIN
51-0183856
Phone
3174309225
Address
2501 E COLISEUM BLVD, FORT WAYNE, IN 46805

Signing Officer

Name
Roger Rhodes
Title
Executive Director
Phone
3174309225
Signed
2015-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roger Rhodes
Formed
1975
Legal Domicile
In
Voting Board Members
16
Independent Board Members
16
Employees
2
Volunteers
21

Preparer

Firm
Dulin Ward & Dewald Inc
Address
9921 DUPONT CIRCLE DR W 300, FORT WAYNE, IN 46825-1610
Preparer
Susan a Berghoff CPA
Phone
2604232414
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“CONSULTING 139,188 0 0”

Financial Statement Notes

Schedule D, Page 3, Part X

“The organization is exempt from income tax under section 501(c)(3) of the internal revenue code, and qualifies for the 50% charitable contributions deduction limitation. The organization has been classified as an organization that is not a private foundation under section 509(a) of the internal revenue code. The organization's income tax filings are subject to audit by various taxing authorities. The organization is no longer subject to income tax examinations by taxing authorities for tax years ending on or before june 30, 2011.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt17DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt19DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20DIRECTOR
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IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO UNIFY THE INDIANA PUBLIC BROADCASTING STATIONS INTO ONE UNIT FOR PURCHASING AND OTHER ACTIVITIES.
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IRS990/OtherInd0X
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0ROGER RHODES
IRS990/ProfessionalFundraisingInd0false
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IRS990/PYTotalExpensesAmt0422670
IRS990/PYTotalRevenueAmt0422650
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-42604
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt072000
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 627
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IRS990ScheduleC/AvgLobbyingNontaxableAmountGrp/CurrentYearMinus2Amt091201
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IRS990ScheduleC/TotalDirectLobbyingGrp/FilingOrganizationsTotalAmt025000
IRS990ScheduleC/TotalExemptPurposeExpendGrp/FilingOrganizationsTotalAmt0413855
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IRS990ScheduleD/EquipmentGrp/BookValueAmt09022

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$704,884
Liabilities
$64,083
Net assets
$640,801
Revenue
$409,675
Expenses
$452,279
Net income
-$42,604
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.37$0.05$0.32$0.49$0.48$0.01
2024Detailed filing. Detailed filing data is available for this year.$0.46$0.15$0.31$0.68$2.51$1.83
2023Detailed filing. Detailed filing data is available for this year.$2.25$0.10$2.15$3.64$2.39$1.25
2022Detailed filing. Detailed filing data is available for this year.$3.52$2.62$0.90$3.42$3.35$0.07
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.43$2.27$1.16$3.38$3.57$0.19
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.36$1.35$0.41$0.70$0.28
2019Detailed filing. Detailed filing data is available for this year.$2.07$0.43$1.64$1.69$0.46$1.23
2018Detailed filing. Detailed filing data is available for this year.$0.46$0.06$0.40$0.43$0.44$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.15$0.41$0.43$0.41$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.58$0.19$0.39$0.45$0.69$0.25
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.06$0.64$0.41$0.45$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.06$0.68$0.42$0.42$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.05$0.68$0.49
2012Summary only. Only limited summary data is available for this year.$0.21$0.05$0.16$0.25$0.27$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.23$0.04$0.18$0.38