Civic Intelligence

F M 90 1 Inc.

990 • Fiscal year 2014 • EIN 61-1104323

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 20, 2015

PO Box 91Upton, KY 42784-0000

(270) 369-8614

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.49x

Higher debt load relative to assets than 82% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

82nd percentile

0.45x

Higher debt load relative to revenue than 82% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

36th percentile

-1.0%

Higher net margin than 36% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

69th percentile

$55,317

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 9.5% of source-year revenue.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

32nd percentile

-2.5%

Faster asset growth than 32% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

50th percentile

4.2%

Faster revenue growth than 50% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Down

$530,469

Down $13,719 (-2.5%) from 2013

Net Assets

Down

$269,988

Down $5,778 (-2.1%) from 2013

Liabilities

Down

$260,481

Down $7,941 (-3.0%) from 2013

Revenue

Up

$582,487

Up $23,314 (+4.2%) from 2013

Expenses

Up

$588,265

Up $15,778 (+2.8%) from 2013

Net Income

Up

-$5,778

Up $7,536 (+57%) from 2013

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $640,435Liabilities 2010: $283,407Net Assets 2010: $357,0282010Assets 2011: $580,998Liabilities 2011: $280,389Net Assets 2011: $300,6092011Assets 2012: $565,033Liabilities 2012: $271,028Net Assets 2012: $294,0052012Assets 2013: $544,188Liabilities 2013: $268,422Net Assets 2013: $275,7662013Assets 2014: $530,469Liabilities 2014: $260,481Net Assets 2014: $269,9882014Assets 2015: $425,668Liabilities 2015: $22,177Net Assets 2015: $403,4912015Assets 2016: $441,903Liabilities 2016: $49,882Net Assets 2016: $392,0212016Assets 2017: $424,540Liabilities 2017: $53,047Net Assets 2017: $371,4932017Assets 2018: $361,252Liabilities 2018: $28,057Net Assets 2018: $333,1952018Assets 2019: $358,386Liabilities 2019: $10,669Net Assets 2019: $347,7172019Assets 2020: $482,530Liabilities 2020: $53,670Net Assets 2020: $428,8602020Assets 2021: $699,360Liabilities 2021: $6,080Net Assets 2021: $693,2802021Assets 2022: $661,334Liabilities 2022: $12,162Net Assets 2022: $649,1722022Assets 2023: $676,235Liabilities 2023: $6,626Net Assets 2023: $669,6092023Assets 2024: $616,441Liabilities 2024: $3,451Net Assets 2024: $612,9902024

Highlighted filing

2014

Assets$530,469
Liabilities$260,481
Net Assets$269,988

Operations Trend

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

$800K$600K$400K$200K$0-$200KExpenses 2010: $536,0812010Expenses 2011: $561,5892011Expenses 2012: $572,1032012Revenue 2013: $559,173Expenses 2013: $572,487Net Income 2013: -$13,3142013Revenue 2014: $582,487Expenses 2014: $588,265Net Income 2014: -$5,7782014Revenue 2015: $680,878Expenses 2015: $551,794Net Income 2015: $129,0842015Revenue 2016: $511,698Expenses 2016: $523,168Net Income 2016: -$11,4702016Revenue 2017: $514,873Expenses 2017: $535,401Net Income 2017: -$20,5282017Revenue 2018: $504,122Expenses 2018: $542,420Net Income 2018: -$38,2982018Revenue 2019: $522,179Expenses 2019: $507,657Net Income 2019: $14,5222019Revenue 2020: $597,191Expenses 2020: $516,048Net Income 2020: $81,1432020Revenue 2021: $693,429Expenses 2021: $527,388Net Income 2021: $166,0412021Revenue 2022: $561,946Expenses 2022: $606,054Net Income 2022: -$44,1082022Revenue 2023: $612,247Expenses 2023: $591,810Net Income 2023: $20,4372023Revenue 2024: $557,038Expenses 2024: $609,949Net Income 2024: -$52,9112024

Highlighted filing

2014

Revenue$582,487
Expenses$588,265
Net Income-$5,778
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 20, 2015
Return Version
2014v5.0
Gross Receipts
$582,487
Mission and Program Overview

Mission

Spread the word of god thru ministry and radio food ministry

Spread word of god thru radio

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$507,596$474,358▼ $33,238
Rtn Earn Endowment Incm Other Fnds$275,766$269,988▼ $5,778
Cash and Non-Interest-Bearing Accounts$36,592$56,111▲ $19,519
Pledges and Grants Receivable$0--
Investments Other Securities$0--
Investments Program Related$0--
Total Assets$544,188$530,469▼ $13,719
Other Assets Total$0--
Liabilities
Mortgage Notes Payable Secured by Investment Property$250,637$240,864▼ $9,773
Accounts Payable and Accrued Expenses$17,785$19,617▲ $1,832
Total Liabilities$268,422$260,481▼ $7,941
Net Assets / Fund Balance
Total Net Assets Fund Balance$275,766$269,988▼ $5,778
Total Liabilities and Net Assets / Fund Balance$544,188$530,469▼ $13,719

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$474,358$507,935$982,293
Other Land Buildings$0--
Land$0--
Equipment$0--
Leasehold Improvements$0--
Other Assets Org$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014----$0
2013----$0
2012----$0
2011----$0
2010----$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Donald Powell JrPres GmFT$55,317$55,317
Lauree PowellVP and CFOFT$42,994$42,994
Gary RichardsonStation MgrFT$41,571$41,571
Gerri PowellBoard MemberFT$41,301$41,301
Warren TraylorBoard Member EmployeeFT$23,451$23,451
Wanda RichardsonBoard Member EmployeeFT$20,246$20,246
Revenue and Support

Revenue Composition

Contributions and Grants
$478,825
Program Service Revenue
$103,662
Investment Income
$0
Other Revenue
$0
All Other Contributions
$478,825
Change in Net Assets
$-5,778

Audited Revenue Reconciliation

Revenue per Audited Statements
$0
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Form 990
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$319,473
Salaries, Compensation, and Employee Benefits$268,792
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$153,540--$153,540
Current Officers, Directors, Trustees, and Key Employees$48,075$48,076-$96,151
Occupancy$64,317$0-$64,317
Depreciation Depletion$40,467--$40,467
Other Expenses$26,868--$26,868
Office Expenses$26,723--$26,723
All Other Expenses$24,363--$24,363
Payroll Taxes$0$19,101-$19,101
Interest$0$18,667-$18,667
Insurance$0$5,076-$5,076
Travel$0$1,532-$1,532
Advertising$0$684-$684
Information Technology$239--$239
Total Functional Expenses$495,129$93,136$0$588,265

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Form 990$0
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
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

Part VII, Column B, Hours Per Week

General manager and president

Part VII, Column B, Hours Per Week

VP AND ACCOUNTING

Part VII, Column B, Hours Per Week

STATION MANAGER

Part VII, Column B, Hours Per Week

Board member and employee

Part VII, Column B, Hours Per Week

Board member office employee

Part VII, Column B, Hours Per Week

BOARD MEMBER AND OFFICE

Part VI, Section A, Line 2

Donald powell jane powell gerri powell laurie powell are family members related by marriage or blood. Gary richardson wanda richardson are family members.

Part VI, Section B, Line 11

Copies to board before filing 990

Part VI, Section C, Line 18

Copies at radio station office for public review

Part VI, Section C, Line 19

Copies in office for review

Filing and Contact Details

Filer

Filer Name
Fm 901 Inc
EIN
61-1104323
Phone
2703698614
Address
PO BOX 91, UPTON, KY 42784-0000

Signing Officer

Name
Don Powell
Title
Pres Gen Mgr
Signed
2015-04-20
Discuss with paid preparer
No

Organization Details

Principal Officer
Don Powell
Formed
1986
Legal Domicile
Ky
Voting Board Members
7
Independent Board Members
0
Employees
7
Volunteers
25

Preparer

Firm
Accutax Jerry Morphis Ero
Address
415 W DIXIE AVE, ELIZABETHTOWN, KY 42701
Preparer
Jerry Morphis Ea
Phone
2707373956
Raw XML AppendixShowing 400 of 473 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/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0275766
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0269988
IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt00
IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt00
IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt00
IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt00
IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt00
IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0582487
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0559173
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0565500
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0532581
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0571265
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02811006
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/InvestmentIncomePYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct01
IRS990ScheduleA/PublicSupportPY509Pct00
IRS990ScheduleA/PublicSupportTotal170Amt02811006
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0582487
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0559173
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0565500
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0532581
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0571265
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02811006
IRS990ScheduleA/TotalSupportAmt02811006
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0474358
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0507935
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0982293
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt00
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt00
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/TermEndowmentBalanceEOYPct00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0474358
IRS990ScheduleD/TotalBookValueOtherAssetsAmt00
IRS990ScheduleD/TotalBookValueProgramRltdAmt00
IRS990ScheduleD/TotalBookValueSecuritiesAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalLiabilityAmt00
IRS990ScheduleD/TotalRevenuePerForm990Amt00
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GENERAL MANAGER AND PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1VP AND ACCOUNTING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STATION MANAGER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOARD MEMBER AND EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBER OFFICE EMPLOYEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBER AND OFFICE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DONALD POWELL JANE POWELL GERRI POWELL LAURIE POWELL ARE FAMILY MEMBERS RELATED BY MARRIAGE OR BLOOD. GARY RICHARDSON WANDA RICHARDSON ARE FAMILY MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7COPIES TO BOARD BEFORE FILING 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COPIES AT RADIO STATION OFFICE FOR PUBLIC REVIEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COPIES IN OFFICE FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0PART VII, COLUMN B, HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1PART VII, COLUMN B, HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART VII, COLUMN B, HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3PART VII, COLUMN B, HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4PART VII, COLUMN B, HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART VII, COLUMN B, HOURS PER WEEK
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0544188
IRS990/TotalAssetsEOYAmt0530469
IRS990/TotalAssetsGrp/BOYAmt0544188
IRS990/TotalAssetsGrp/EOYAmt0530469
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0478825

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.16$0.03$6.13$5.57$6.10$0.53
2023Detailed filing. Detailed filing data is available for this year.$6.76$0.07$6.70$6.12$5.92$0.20
2022Detailed filing. Detailed filing data is available for this year.$6.61$0.12$6.49$5.62$6.06$0.44
2021Detailed filing. Detailed filing data is available for this year.$6.99$0.06$6.93$6.93$5.27$1.66
2020Detailed filing. Detailed filing data is available for this year.$4.83$0.54$4.29$5.97$5.16$0.81
2019Detailed filing. Detailed filing data is available for this year.$3.58$0.11$3.48$5.22$5.08$0.15
2018Detailed filing. Detailed filing data is available for this year.$3.61$0.28$3.33$5.04$5.42$0.38
2017Detailed filing. Detailed filing data is available for this year.$4.25$0.53$3.71$5.15$5.35$0.21
2016Detailed filing. Detailed filing data is available for this year.$4.42$0.50$3.92$5.12$5.23$0.11
2015Detailed filing. Detailed filing data is available for this year.$4.26$0.22$4.03$6.81$5.52$1.29
2014Detailed filing. Detailed filing data is available for this year.$5.30$2.60$2.70$5.82$5.88$0.06
2013Detailed filing. Detailed filing data is available for this year.$5.44$2.68$2.76$5.59$5.72$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.65$2.71$2.94$5.72
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.81$2.80$3.01$5.62
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.40$2.83$3.57$5.36