Civic Intelligence

Christian Music Broadcasters Inc

EIN 71-0928762 • 501(c)3 • Little Rock, AR

Profile

Christian music broadcasters, inc. Is dedicated to better reach and engage people through christian music broadcasting with the goal to ensure that the organization's excellence and influence is second to none.

PO Box 241871Little Rock, AR 72223

www.cmbonline.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.15x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

78th percentile

20%

Faster asset growth than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$1,759,395

Up $273,953 (+18%) from 2023

Liabilities

Up

$257,594

Up $63,035 (+32%) from 2023

Net Assets

Up

$1,501,801

Up $210,918 (+16%) from 2023

Revenue

Up

$1,705,193

Up $169,877 (+11%) from 2023

Expenses

Up

$1,550,179

Up $82,018 (+5.6%) from 2023

Net Income

Up

$155,014

Up $87,859 (+131%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $70,866Liabilities 2011: $0Net Assets 2011: $70,8662011Assets 2013: $363,253Liabilities 2013: $1,276Net Assets 2013: $361,9772013Assets 2014: $532,064Liabilities 2014: $3,539Net Assets 2014: $528,5252014Assets 2015: $651,601Liabilities 2015: $6,011Net Assets 2015: $645,5902015Assets 2016: $823,336Liabilities 2016: $20,339Net Assets 2016: $802,9972016Assets 2017: $938,799Liabilities 2017: $25,674Net Assets 2017: $913,1252017Assets 2018: $954,096Liabilities 2018: $9,468Net Assets 2018: $944,6282018Assets 2019: $1,111,239Liabilities 2019: $204,297Net Assets 2019: $906,9422019Assets 2020: $1,175,747Liabilities 2020: $276,543Net Assets 2020: $899,2042020Assets 2021: $1,287,210Liabilities 2021: $118,917Net Assets 2021: $1,168,2932021Assets 2022: $1,217,322Liabilities 2022: $54,289Net Assets 2022: $1,163,0332022Assets 2023: $1,485,442Liabilities 2023: $194,559Net Assets 2023: $1,290,8832023Assets 2024: $1,759,395Liabilities 2024: $257,594Net Assets 2024: $1,501,8012024

Highlighted filing

2024

Assets$1,759,395
Liabilities$257,594
Net Assets$1,501,801

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $387,4702011Revenue 2013: $655,625Expenses 2013: $480,968Net Income 2013: $174,6572013Revenue 2014: $794,825Expenses 2014: $628,277Net Income 2014: $166,5482014Revenue 2015: $832,163Expenses 2015: $715,098Net Income 2015: $117,0652015Revenue 2016: $973,746Expenses 2016: $816,340Net Income 2016: $157,4062016Revenue 2017: $1,320,855Expenses 2017: $1,210,725Net Income 2017: $110,1302017Revenue 2018: $1,053,941Expenses 2018: $1,022,438Net Income 2018: $31,5032018Revenue 2019: $726,845Expenses 2019: $772,964Net Income 2019: -$46,1192019Revenue 2020: $780,008Expenses 2020: $793,039Net Income 2020: -$13,0312020Revenue 2021: $1,347,399Expenses 2021: $1,081,500Net Income 2021: $265,8992021Revenue 2022: $1,386,127Expenses 2022: $1,315,438Net Income 2022: $70,6892022Revenue 2023: $1,535,316Expenses 2023: $1,468,161Net Income 2023: $67,1552023Revenue 2024: $1,705,193Expenses 2024: $1,550,179Net Income 2024: $155,0142024

Highlighted filing

2024

Revenue$1,705,193
Expenses$1,550,179
Net Income$155,014

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.26$1.50$1.71$1.55$0.16
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.19$1.29$1.54$1.47$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.22$0.05$1.16$1.39$1.32$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.29$0.12$1.17$1.35$1.08$0.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.18$0.28$0.90$0.78$0.79$0.01
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.20$0.91$0.73$0.77$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.95$0.01$0.94$1.05$1.02$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.03$0.91$1.32$1.21$0.11
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.82$0.02$0.80$0.97$0.82$0.16
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.01$0.65$0.83$0.72$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.53$0.79$0.63$0.17
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$0.66$0.48$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.07$0.00$0.07$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 28, 2025
Return Version
2024v5.1
Gross Receipts
$1,705,193
Mission and Program Overview

Mission

Christian music broadcasters, inc. Is dedicated to better reach and engage peopole through christian music broadcasting with the goal to ensure that the organization's excellence and influentce is second to none.

To spread the gospel of jesus christ.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,258,701$1,335,248▲ $76,547
Cash and Non-Interest-Bearing Accounts$179,780$321,379▲ $141,599
Accounts Receivable$18,965$102,768▲ $83,803
Prepaid Expenses and Deferred Charges$27,996--
Land, Buildings, and Equipment, Net$0$0→ $0
Total Assets$1,485,442$1,759,395▲ $273,953
Liabilities
Deferred Revenue$179,578$234,092▲ $54,514
Accounts Payable and Accrued Expenses$14,981$23,502▲ $8,521
Total Liabilities$194,559$257,594▲ $63,035
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,290,883$1,501,801▲ $210,918
Total Net Assets Fund Balance$1,290,883$1,501,801▲ $210,918
Total Liabilities and Net Assets / Fund Balance$1,485,442$1,759,395▲ $273,953

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$57,046$57,046
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle YounkmanExecutive DirectorFT$140,145$16,546$156,691

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,263,473
Program Service Revenue
$416,333
Investment Income
$20,643
Other Revenue
$4,744
All Other Contributions
$852,084
Change in Net Assets
$155,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$918,684
Salaries, Compensation, and Employee Benefits$631,495
Total Fundraising Expense$14,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$700,572$7,886-$708,458
Other Salaries and Wages$145,224$239,867$14,688$399,779
Current Officers, Directors, Trustees, and Key Employees$141,022$15,669-$156,691
Payroll Taxes$55,436$19,589-$75,025
Travel$59,629--$59,629
Fees for Services Other$13,559$20,338-$33,897
Office Expenses$16,175$13,344-$29,519
Advertising$14,399$12,467-$26,866
Fees for Services Accounting$2,640$3,960-$6,600
Insurance$5,135$571-$5,706
All Other Expenses$4,384$1,193-$5,577
Other Expenses-$5,000-$5,000
Fees for Services Legal-$2,245-$2,245
Total Functional Expenses$1,158,175$377,316$14,688$1,550,179
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
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
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
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, Part VI, Section A, Line 6

The organization has member radio stations, networks of radio stations, and industry professionals representing more than 1,300 delegates.

Form 990, Part VI, Section A, Line 7A

The board nominates and votes on new directors.

Form 990, Part VI, Section A, Line 8B

The organization does not have committees.

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

The form 990 is prepared by an outside independent accounting firm. A copy of the form 990 is provided to the executive director/board chairman and the organization's cpa for internal review prior to the return being finalized. Once the return is finalized, it is distributed to the board of directors for review before filing it with the internal revenue service.

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

When a board member discloses a potential conflict of interest, the board, less the conflicted member, will determine the appropriate resolution.

Form 990, Part VI, Section B, Line 15A

The board uses salary survey data, as well as internal budget considerations to determine compensation for the organizations top management positions.

Form 990, Part VI, Section C, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Christian Music Broadcasters Inc
EIN
71-0928762
Phone
2147386135
Address
PO BOX 241871, LITTLE ROCK, AR 72223

Signing Officer

Name
Michelle Younkman
Title
Executive Director
Phone
2147386135
Signed
2025-04-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Younkman
Formed
2002
Legal Domicile
Tn
Voting Board Members
12
Independent Board Members
11
Employees
6
Volunteers
0

Preparer

Firm
Frost Pllc
Address
425 WEST CAPITOL SUITE 3300, LITTLE ROCK, AR 72201
Preparer
Dennis Cooper
Phone
5013769241
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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/MissionDesc0CHRISTIAN MUSIC BROADCASTERS, INC. IS DEDICATED TO BETTER REACH AND ENGAGE PEOPLE THROUGH CHRISTIAN MUSIC BROADCASTING WITH THE GOAL TO ENSURE THAT THE ORGANIZATION'S EXCELLENCE AND INFLUENCE IS SECOND TO NONE.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt01501801
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IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt013344
IRS990/OfficeExpensesGrp/ProgramServicesAmt016175
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IRS990/OfficerMailingAddressInd00
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt115001
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IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019589
IRS990/PayrollTaxesGrp/ProgramServicesAmt055436
IRS990/PayrollTaxesGrp/TotalAmt075025
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt027996
IRS990/PrincipalOfficerNm0MICHELLE YOUNKMAN
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IRS990/ProgramServiceRevenueGrp/Desc0CONFERENCE REGISTRATIO
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IRS990/QuidProQuoContributionsInd00
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IRS990ScheduleA/InvestmentIncomePYPct00.00210
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IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt0500
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01342399
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0780008
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06734494
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IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt057046
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057046
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHELLE YOUNKMAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MEMBER RADIO STATIONS, NETWORKS OF RADIO STATIONS, AND INDUSTRY PROFESSIONALS REPRESENTING MORE THAN 1,300 DELEGATES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD NOMINATES AND VOTES ON NEW DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 IS PREPARED BY AN OUTSIDE INDEPENDENT ACCOUNTING FIRM. A COPY OF THE FORM 990 IS PROVIDED TO THE EXECUTIVE DIRECTOR/BOARD CHAIRMAN AND THE ORGANIZATION'S CPA FOR INTERNAL REVIEW PRIOR TO THE RETURN BEING FINALIZED. ONCE THE RETURN IS FINALIZED, IT IS DISTRIBUTED TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE FILING IT WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WHEN A BOARD MEMBER DISCLOSES A POTENTIAL CONFLICT OF INTEREST, THE BOARD, LESS THE CONFLICTED MEMBER, WILL DETERMINE THE APPROPRIATE RESOLUTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD USES SALARY SURVEY DATA, AS WELL AS INTERNAL BUDGET CONSIDERATIONS TO DETERMINE COMPENSATION FOR THE ORGANIZATIONS TOP MANAGEMENT POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15A

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