Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Word Christian Broadcasting Inc.
990 • Fiscal year 2016 • EIN 58-2034491
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.78x
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 25.2% of source-year revenue.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Up$301,612
Up $9,618 (+3.3%) from 2015
Net Assets
Up$65,012
Up $23,649 (+57%) from 2015
Liabilities
Down$236,600
Down $14,031 (-5.6%) from 2015
Revenue And Expenses
Revenue
Up$202,468
Up $1,359 (+0.7%) from 2015
Expenses
Down$178,820
Down $28,601 (-14%) from 2015
Net Income
Up$23,648
Up $29,960 (+475%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2016 to Dec 31, 2016
- Signed
- May 11, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $206,883
Mission and Program Overview
Mission
The overall purpose of this ministry is to carry out the great commission found in matthew 28:19-20, through broadcasting and cybercasting of the gospel of jesus christ and through the dissemination of christian literature. The word "broadcast" is an agricultural term that means to scatter seed indiscriminately over a wide area. It is our joy and privilege to make the gospel available to anyone and everyone who chooses to listen. We seek the salvation of souls, the baptism of believers, and the growth and nurturing of christians. We understand that in america most listeners are already christians. Therefore, we focus on motivating our listeners to actively pursue the lost, and to live out their faith on a daily basis, through kjv bible preaching and teaching, and old time gospel music. With a year-round average of twelve hours of radio broadcasting per day and 24-hour cybercasting, we further seek to provide interesting, informative, and entertaining programming that will offer christi
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $275,982 | $273,212 | ▼ $2,770 |
| Rtn Earn Endowment Incm Other Fnds | $41,363 | $65,012 | ▲ $23,649 |
| Cash and Non-Interest-Bearing Accounts | $2,060 | $22,428 | ▲ $20,368 |
| Intangible Assets | $6,418 | $5,918 | ▼ $500 |
| Accounts Receivable | $116 | - | - |
| Savings and Temporary Cash Investments | $7,418 | $54 | ▼ $7,364 |
| Total Assets | $291,994 | $301,612 | ▲ $9,618 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $249,316 | $235,668 | ▼ $13,648 |
| Other Liabilities | $1,315 | $932 | ▼ $383 |
| Total Liabilities | $250,631 | $236,600 | ▼ $14,031 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $41,363 | $65,012 | ▲ $23,649 |
| Total Liabilities and Net Assets / Fund Balance | $291,994 | $301,612 | ▲ $9,618 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $95,912 | $285,380 | $381,292 |
| Land | $177,300 | - | $177,300 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| William K Johns | President | FT | $51,100 | $51,100 |
Board Members and Trustees
| Name | Title |
|---|---|
| Joe Hayman | Director |
| John Cudziol | Director |
| Ray Conway | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $88,613
- Program Service Revenue
- $111,811
- Investment Income
- $29
- Other Revenue
- $2,015
- All Other Contributions
- $57,536
- Change in Net Assets
- $23,648
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $109,336 |
| Salaries, Compensation, and Employee Benefits | $69,484 |
| Total Fundraising Expense | $13,799 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $40,880 | $8,687 | $1,533 | $51,100 |
| Occupancy | $24,436 | $2,879 | $512 | $27,827 |
| Office Expenses | $9,869 | $3,313 | $5,839 | $19,021 |
| Other Salaries and Wages | $12,873 | $4,592 | $919 | $18,384 |
| Royalties | $12,733 | - | - | $12,733 |
| Fees for Services Other | $10,875 | - | - | $10,875 |
| Interest | $8,108 | $2,001 | $421 | $10,530 |
| Depreciation Depletion | $6,942 | $95 | $20 | $7,057 |
| Information Technology | $2,878 | $2,157 | $1,477 | $6,512 |
| Insurance | $3,360 | $829 | $174 | $4,363 |
| Fees for Services Accounting | - | $1,185 | - | $1,185 |
| Travel | $787 | $167 | $29 | $983 |
| Advertising | $451 | $225 | $225 | $901 |
| All Other Expenses | $577 | $199 | - | $776 |
| Other Expenses | $931 | $683 | $21 | $683 |
| Fees for Services Legal | $180 | - | - | $180 |
| Total Functional Expenses | $137,909 | $27,112 | $13,799 | $178,820 |
Fundraising, Events, and Gaming
- Fundraising activities
- Yes
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Fundraising Events
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Share-a-thon | $31,077 | - | - | - |
| Total Events | $31,077 | - | - | - |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Payroll Taxes Payable | $929 |
| Sales Tax Payable | $3 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- 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 11B
“The president of the organization reviews and approves the form 990 before filing.”
Form 990, Page 6, Part VI, Line 19
“The organization makes its financial statements available to the public via the form 990 posted on www.guidestar.org.”
Filing and Contact Details
Filer
- Filer Name
- Word Christian Broadcasting Inc
- EIN
- 58-2034491
- Phone
- 7709201520
- Address
- 8451 EARL D LEE BLVD RM/STE B, DOUGLASVILLE, GA 30134
Signing Officer
- Name
- William K Johns
- Title
- President
- Phone
- 7709201520
- Signed
- 2017-05-11
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- William K Johns
- Formed
- 1993
- Legal Domicile
- Ga
- Voting Board Members
- 4
- Independent Board Members
- 3
- Employees
- 2
- Volunteers
- 10
Preparer
- Firm
- Revolution Financial Solutions LLC
- Address
- 1 W COURT SQ STE 750, DECATUR, GA 30030-2545
- Preparer
- Sandy Johns CPA
- Phone
- 6788832721
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“The overall purpose of this ministry is to carry out the great commission found in matthew 28:19-20, through broadcasting and cybercasting of the gospel of jesus christ and through the dissemination of christian literature. The word "broadcast" is an agricultural term that means to scatter seed indiscriminately over a wide area. It is our joy and privilege to make the gospel available to anyone and everyone who chooses to listen. We seek the salvation of souls, the baptism of believers, and the growth and nurturing of christians. We understand that in america most listeners are already christians. Therefore, we focus on motivating our listeners to actively pursue the lost, and to live out their faith on a daily basis, through kjv bible preaching and teaching, and old time gospel music. With a year-round average of twelve hours of radio broadcasting per day and 24-hour cybercasting, we further seek to provide interesting, informative, and entertaining programming that will offer christians an alternative to secular and worldly entertainment. As a communication vehicle, we seek to promote better fellowship between believers who are -like minded in the faith". Lastly, we seek to praise the name of our lord jesus christ, and intercede in prayer for our listeners, our nation, and other ministries who are striving to reach the world for christ.”
Form 990, Page 2, Part III, Line 4A
“Of 12 hours per day broadcast time. Our stations overlap so that much of the population is within range of more than one signal. In addition, we stream our message around the world 24 hours per day on the internet at www.wordchristianbroadcasting.com.”
Form 990, Page 2, Part III, Line 4B
“Of 12 hours per day broadcast time. Our stations overlap so that much of the population is within range of more than one signal. In addition, we stream our message around the world 24 hours per day on the internet at www.wordchristianbroadcasting.com.”
Form 990, Page 2, Part III, Line 4C
“Of 12 hours per day broadcast time. Our stations overlap so that much of the population is within range of more than one signal. In addition, we stream our message around the world 24 hours per day on the internet at www.wordchristianbroadcasting.com.”
Form 990, Page 2, Part III, Line 4D
“The organization operates a christian supply outlet at which bibles, music, books, and other christian supplies are sold.”
Form 990, Part XI, Line 9
“ROUNDING ADJUSTMENT 1”
Raw XML AppendixShowing 400 of 422 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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| IRS990/Desc | 0 | RADIO BROADCASTING ON 1520 AM, DOUGLASVILLE, GEORGIA: WDCY, TOGETHER WITH SISTER STATIONS WDPC AND WNEA, COVERS THE WESTERN HALF OF METRO ATLANTA WITH THE TRADITIONAL CHRISTIAN MESSAGE OF THE GOOD NEWS OF PERSONAL SALVATION THROUGH FAITH IN JESUS CHRIST. WE PREACH AND TEACH SALVATION AS THE GIFT OF GOD FREELY GIVEN TO BELIEVERS BY HIS GRACE. THE SOLE SOURCE OF OUR FAITH, PRACTICE, AND TEACHING IS FOUND IN THE BIBLE AS EXPRESSED IN THE KING JAMES VERSION. WE SEE OUR JOB AS ASSISTING LOCAL CHURCHES TO DO THEIR JOB OF REACHING THE LOST, TEACHING THE SAVED, AND ENCOURAGING BELIEVERS. WE MAINTAIN A SYMBIOTIC RELATIONSHIP WITH OVER 200 CHURCHES IN IN THE ATLANTA AREA. OUR RADIO SIGNAL REACHES APPROXIMATELY 2.5 MILLION PEOPLE WITH AN AVERAGE OF 12 HOURS PER DAY BROADCAST TIME. OUR STATIONS OVERLAP SO THAT MUCH OF THE POPULATION IS WITHIN RANGE OF MORE THAN ONE SIGNAL. IN ADDITION, WE STREAM OUR MESSAGE AROUND THE WORLD 24 HOURS PER DAY ON THE INTERNET AT WWW.WORDCHRISTIANBROADCASTING.COM. |
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| IRS990/MissionDesc | 0 | THE OVERALL PURPOSE OF THIS MINISTRY IS TO CARRY OUT THE GREAT COMMISSION FOUND IN MATTHEW 28:19-20, THROUGH BROADCASTING AND CYBERCASTING OF THE GOSPEL OF JESUS CHRIST AND THROUGH THE DISSEMINATION OF CHRISTIAN LITERATURE. THE WORD "BROADCAST" IS AN AGRICULTURAL TERM THAT MEANS TO SCATTER SEED INDISCRIMINATELY OVER A WIDE AREA. IT IS OUR JOY AND PRIVILEGE TO MAKE THE GOSPEL AVAILABLE TO ANYONE AND EVERYONE WHO CHOOSES TO LISTEN. WE SEEK THE SALVATION OF SOULS, THE BAPTISM OF BELIEVERS, AND THE GROWTH AND NURTURING OF CHRISTIANS. WE UNDERSTAND THAT IN AMERICA MOST LISTENERS ARE ALREADY CHRISTIANS. THEREFORE, WE FOCUS ON MOTIVATING OUR LISTENERS TO ACTIVELY PURSUE THE LOST, AND TO LIVE OUT THEIR FAITH ON A DAILY BASIS, THROUGH KJV BIBLE PREACHING AND TEACHING, AND OLD TIME GOSPEL MUSIC. WITH A YEAR-ROUND AVERAGE OF TWELVE HOURS OF RADIO BROADCASTING PER DAY AND 24-HOUR CYBERCASTING, WE FURTHER SEEK TO PROVIDE INTERESTING, INFORMATIVE, AND ENTERTAINING PROGRAMMING THAT WILL OFFER CHRISTI |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | RADIO BROADCASTING ON 1500 AM, DALLAS, GEORGIA: WDPC, TOGETHER WITH SISTER STATIONS WDCY AND WNEA, COVERS THE WESTERN HALF OF METRO ATLANTA WITH THE TRADITIONAL CHRISTIAN MESSAGE OF THE GOOD NEWS OF PERSONAL SALVATION THROUGH FAITH IN JESUS CHRIST. WE PREACH AND TEACH SALVATION AS THE GIFT OF GOD FREELY GIVEN TO BELIEVERS BY HIS GRACE. THE SOLE SOURCE OF OUR FAITH, PRACTICE, AND TEACHING IS FOUND IN THE BIBLE AS EXPRESSED IN THE KING JAMES VERSION. WE SEE OUR JOB AS ASSISTING LOCAL CHURCHES TO DO THEIR JOB OF REACHING THE LOST, TEACHING THE SAVED, AND ENCOURAGING BELIEVERS. WE MAINTAIN A SYMBIOTIC RELATIONSHIP WITH OVER 200 CHURCHES IN IN THE ATLANTA AREA. OUR RADIO SIGNAL REACHES APPROXIMATELY 2.5 MILLION PEOPLE WITH AN AVERAGE OF 12 HOURS PER DAY BROADCAST TIME. OUR STATIONS OVERLAP SO THAT MUCH OF THE POPULATION IS WITHIN RANGE OF MORE THAN ONE SIGNAL. IN ADDITION, WE STREAM OUR MESSAGE AROUND THE WORLD 24 HOURS PER DAY ON THE INTERNET AT WWW.WORDCHRISTIANBROADCASTING.COM. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | RADIO BROADCASTING ON 1300 AM, NEWNAN, GEORGIA: WNEA, TOGETHER WITH SISTER STATIONS WDCY AND WDPC, COVERS THE WESTERN HALF OF METRO ATLANTA WITH THE TRADITIONAL CHRISTIAN MESSAGE OF THE GOOD NEWS OF PERSONAL SALVATION THROUGH FAITH IN JESUS CHRIST. WE PREACH AND TEACH SALVATION AS THE GIFT OF GOD FREELY GIVEN TO BELIEVERS BY HIS GRACE. THE SOLE SOURCE OF OUR FAITH, PRACTICE, AND TEACHING IS FOUND IN THE BIBLE AS EXPRESSED IN THE KING JAMES VERSION. WE SEE OUR JOB AS ASSISTING LOCAL CHURCHES TO DO THEIR JOB OF REACHING THE LOST, TEACHING THE SAVED, AND ENCOURAGING BELIEVERS. WE MAINTAIN A SYMBIOTIC RELATIONSHIP WITH OVER 200 CHURCHES IN IN THE ATLANTA AREA. OUR RADIO SIGNAL REACHES APPROXIMATELY 2.5 MILLION PEOPLE WITH AN AVERAGE OF 12 HOURS PER DAY BROADCAST TIME. OUR STATIONS OVERLAP SO THAT MUCH OF THE POPULATION IS WITHIN RANGE OF MORE THAN ONE SIGNAL. IN ADDITION, WE STREAM OUR MESSAGE AROUND THE WORLD 24 HOURS PER DAY ON THE INTERNET AT WWW.WORDCHRISTIANBROADCASTING.COM. |
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| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | THE ORGANIZATION OPERATES A CHRISTIAN SUPPLY OUTLET AT WHICH BIBLES, MUSIC, BOOKS, AND OTHER CHRISTIAN SUPPLIES ARE SOLD. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE OVERALL PURPOSE OF THIS MINISTRY IS TO CARRY OUT THE GREAT COMMISSION FOUND IN MATTHEW 28:19-20, THROUGH BROADCASTING AND CYBERCASTING OF THE GOSPEL OF JESUS CHRIST AND THROUGH THE DISSEMINATION OF CHRISTIAN LITERATURE. THE WORD "BROADCAST" IS AN AGRICULTURAL TERM THAT MEANS TO SCATTER SEED INDISCRIMINATELY OVER A WIDE AREA. IT IS OUR JOY AND PRIVILEGE TO MAKE THE GOSPEL AVAILABLE TO ANYONE AND EVERYONE WHO CHOOSES TO LISTEN. WE SEEK THE SALVATION OF SOULS, THE BAPTISM OF BELIEVERS, AND THE GROWTH AND NURTURING OF CHRISTIANS. WE UNDERSTAND THAT IN AMERICA MOST LISTENERS ARE ALREADY CHRISTIANS. THEREFORE, WE FOCUS ON MOTIVATING OUR LISTENERS TO ACTIVELY PURSUE THE LOST, AND TO LIVE OUT THEIR FAITH ON A DAILY BASIS, THROUGH KJV BIBLE PREACHING AND TEACHING, AND OLD TIME GOSPEL MUSIC. WITH A YEAR-ROUND AVERAGE OF TWELVE HOURS OF RADIO BROADCASTING PER DAY AND 24-HOUR CYBERCASTING, WE FURTHER SEEK TO PROVIDE INTERESTING, INFORMATIVE, AND ENTERTAINING PROGRAMMING THAT WILL OFFER CHRISTIANS AN ALTERNATIVE TO SECULAR AND WORLDLY ENTERTAINMENT. AS A COMMUNICATION VEHICLE, WE SEEK TO PROMOTE BETTER FELLOWSHIP BETWEEN BELIEVERS WHO ARE -LIKE MINDED IN THE FAITH". LASTLY, WE SEEK TO PRAISE THE NAME OF OUR LORD JESUS CHRIST, AND INTERCEDE IN PRAYER FOR OUR LISTENERS, OUR NATION, AND OTHER MINISTRIES WHO ARE STRIVING TO REACH THE WORLD FOR CHRIST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | OF 12 HOURS PER DAY BROADCAST TIME. OUR STATIONS OVERLAP SO THAT MUCH OF THE POPULATION IS WITHIN RANGE OF MORE THAN ONE SIGNAL. IN ADDITION, WE STREAM OUR MESSAGE AROUND THE WORLD 24 HOURS PER DAY ON THE INTERNET AT WWW.WORDCHRISTIANBROADCASTING.COM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | OF 12 HOURS PER DAY BROADCAST TIME. OUR STATIONS OVERLAP SO THAT MUCH OF THE POPULATION IS WITHIN RANGE OF MORE THAN ONE SIGNAL. IN ADDITION, WE STREAM OUR MESSAGE AROUND THE WORLD 24 HOURS PER DAY ON THE INTERNET AT WWW.WORDCHRISTIANBROADCASTING.COM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | OF 12 HOURS PER DAY BROADCAST TIME. OUR STATIONS OVERLAP SO THAT MUCH OF THE POPULATION IS WITHIN RANGE OF MORE THAN ONE SIGNAL. IN ADDITION, WE STREAM OUR MESSAGE AROUND THE WORLD 24 HOURS PER DAY ON THE INTERNET AT WWW.WORDCHRISTIANBROADCASTING.COM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION OPERATES A CHRISTIAN SUPPLY OUTLET AT WHICH BIBLES, MUSIC, BOOKS, AND OTHER CHRISTIAN SUPPLIES ARE SOLD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PRESIDENT OF THE ORGANIZATION REVIEWS AND APPROVES THE FORM 990 BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC VIA THE FORM 990 POSTED ON WWW.GUIDESTAR.ORG. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ROUNDING ADJUSTMENT 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 2, PART III, LINE 4B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 2, PART III, LINE 4C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9 |
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| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM K JOHNS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-05-11 |
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Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $301,612
- Liabilities
- $236,600
- Net assets
- $65,012
- Revenue
- $202,468
- Expenses
- $178,820
- Net income
- $23,648