Civic Intelligence

Port Allen Educational Broadcasting Foundation

990 • Fiscal year 2014 • EIN 72-1052018

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

13028 U S Hwy 190 WPort Allen, LA 70767

(601) 645-6515

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

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

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

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

Net Margin

30th percentile

-3.6%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

80th percentile

$74,823

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 17.7% of source-year revenue.

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

Asset Growth

25th percentile

-4.7%

Faster asset growth than 25% of similar nonprofits.

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

Revenue Growth

41st percentile

0.6%

Faster revenue growth than 41% of similar nonprofits.

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

Assets

Down

$657,120

Down $32,761 (-4.7%) from 2013

Net Assets

Down

$654,415

Down $31,202 (-4.6%) from 2013

Liabilities

Down

$2,705

Down $1,559 (-37%) from 2013

Revenue

Up

$423,915

Up $2,420 (+0.6%) from 2013

Expenses

Up

$439,105

Up $20,101 (+4.8%) from 2013

Net Income

Down

-$15,190

Down $17,681 (-710%) 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 2011: $650,956Liabilities 2011: $32,518Net Assets 2011: $618,4382011Assets 2012: $686,536Liabilities 2012: $6,606Net Assets 2012: $679,9302012Assets 2013: $689,881Liabilities 2013: $4,264Net Assets 2013: $685,6172013Assets 2014: $657,120Liabilities 2014: $2,705Net Assets 2014: $654,4152014Assets 2015: $654,876Liabilities 2015: $3,620Net Assets 2015: $651,2562015Assets 2016: $676,348Liabilities 2016: $23,127Net Assets 2016: $653,2212016Assets 2017: $425,126Liabilities 2017: $19,291Net Assets 2017: $405,8352017Assets 2018: $322,787Liabilities 2018: $22,505Net Assets 2018: $300,2822018Assets 2019: $318,191Liabilities 2019: $36,984Net Assets 2019: $281,2072019Assets 2020: $235,413Liabilities 2020: $0Net Assets 2020: $235,4132020Assets 2021: $278,690Liabilities 2021: $14,272Net Assets 2021: $264,4182021Assets 2022: $373,107Liabilities 2022: $151,322Net Assets 2022: $221,7852022Assets 2024: $234,492Liabilities 2024: $123,287Net Assets 2024: $111,2052024

Highlighted filing

2014

Assets$657,120
Liabilities$2,705
Net Assets$654,415

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $428,121Expenses 2011: $480,610Net Income 2011: -$52,4892011Revenue 2012: $485,911Expenses 2012: $438,167Net Income 2012: $47,7442012Revenue 2013: $421,495Expenses 2013: $419,004Net Income 2013: $2,4912013Revenue 2014: $423,915Expenses 2014: $439,105Net Income 2014: -$15,1902014Revenue 2015: $438,444Expenses 2015: $441,604Net Income 2015: -$3,1602015Revenue 2016: $402,006Expenses 2016: $400,041Net Income 2016: $1,9652016Revenue 2017: $330,978Expenses 2017: $578,364Net Income 2017: -$247,3862017Revenue 2018: $334,303Expenses 2018: $439,856Net Income 2018: -$105,5532018Revenue 2019: $288,302Expenses 2019: $329,322Net Income 2019: -$41,0202019Revenue 2020: $280,073Expenses 2020: $321,782Net Income 2020: -$41,7092020Revenue 2021: $259,210Expenses 2021: $230,205Net Income 2021: $29,0052021Revenue 2022: $373,857Expenses 2022: $217,252Net Income 2022: $156,6052022Revenue 2024: $249,518Expenses 2024: $263,473Net Income 2024: -$13,9552024

Highlighted filing

2014

Revenue$423,915
Expenses$439,105
Net Income-$15,190
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$423,915
Mission and Program Overview

Mission

To provide christian educational broadcasting addressing moral, spriritual, mental, physical & emotional needs of families and persons in need of counseling

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$685,617$654,415▼ $31,202
Land, Buildings, and Equipment, Net$364,774$304,732▼ $60,042
Savings and Temporary Cash Investments$35,112$214,254▲ $179,142
Cash and Non-Interest-Bearing Accounts$289,995$138,134▼ $151,861
Total Assets$689,881$657,120▼ $32,761
Liabilities
Accounts Payable and Accrued Expenses$4,264$2,705▼ $1,559
Total Liabilities$4,264$2,705▼ $1,559
Net Assets / Fund Balance
Total Net Assets Fund Balance$685,617$654,415▼ $31,202
Total Liabilities and Net Assets / Fund Balance$689,881$657,120▼ $32,761

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$135,370$613,618$748,988
Buildings$139,392$137,763$277,155
Land$29,970-$29,970
Other Land Buildings-$27,672$27,672
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Willie KennedyPresidentFT$21,389$53,434$74,823
Arlene KenndyTreasurerFT$41,583$1,731$43,314
Thomas CookTrusteePT$12,592$18,999$31,591

Board Members and Trustees

NameTitle
L Dianne HillTrustee
Steven HillSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$423,446
Program Service Revenue
$0
Investment Income
$469
Other Revenue
$0
All Other Contributions
$423,446
Change in Net Assets
$-15,190
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$266,091
Salaries, Compensation, and Employee Benefits$173,014
Total Fundraising Expense$11,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$106,414$43,314$0$149,728
Occupancy$54,628$2,518$0$57,146
Depreciation Depletion$56,667$0$0$56,667
Office Expenses$16,719$4,328$10,201$31,248
Insurance$30,227$0$0$30,227
Travel$18,880$260$29$19,169
Other Employee Benefits$15,991$3,000$0$18,991
Other Expenses$9,693$0$155$9,848
Information Technology$4,113$2,866$1,039$8,018
Advertising$4,765$496$0$5,261
Payroll Taxes$3,135$1,160$0$4,295
Fees for Services Legal$450$370$0$820
Interest$241$0$0$241
Conferences and Meetings$85$0$0$85
Total Functional Expenses$365,281$62,136$11,688$439,105
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
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Port Allen Educational Broadcasting Foundation
EIN
72-1052018
Phone
6016456515
Address
13028 U S HWY 190 W, PORT ALLEN, LA 70767

Signing Officer

Name
Arlene Kennedy
Title
Treasurer
Phone
6016456515
Signed
2015-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlene Kennedy
Formed
1985
Legal Domicile
La
Voting Board Members
5
Independent Board Members
2
Employees
5
Volunteers
3

Preparer

Firm
Mary Sue Stages CPA Apac
Address
PO BOX 30, BAKER, LA 70704-0030
Preparer
Mary Sue Stages CPA
Phone
2257754982
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

The president and treasurer are husband/wife

Pt VI, Line 8A

Minutes are maintained for all meetings of the governing body and committees

Pt VI, Line 11B

Form 990 is provided to the treasurer for approval prior to submission based on board-approved financials; copy of form 990 given to board members at next regular meeting

Pt VII, Col (F)

Other compensation includes housing allowances for ministers, health/life insurance; travel and retirement match

Pt VI, Line 15A

Salaries are determined by time and funds availability and are subject to approval by the governing body

Pt VI, Line 15B

SAME AS PT VI, LINE 15a

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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027672
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0304732
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE PRESIDENT AND TREASURER ARE HUSBAND/WIFE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES ARE MAINTAINED FOR ALL MEETINGS OF THE GOVERNING BODY AND COMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS PROVIDED TO THE TREASURER FOR APPROVAL PRIOR TO SUBMISSION BASED ON BOARD-APPROVED FINANCIALS; COPY OF FORM 990 GIVEN TO BOARD MEMBERS AT NEXT REGULAR MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER COMPENSATION INCLUDES HOUSING ALLOWANCES FOR MINISTERS, HEALTH/LIFE INSURANCE; TRAVEL AND RETIREMENT MATCH
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SALARIES ARE DETERMINED BY TIME AND FUNDS AVAILABILITY AND ARE SUBJECT TO APPROVAL BY THE GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5SAME AS PT VI, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VII, Col (F)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15b
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0NA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FAITH ALLIANCE CHURCH OF ERWINVILLE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0721019704
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CHURCH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt013028 US HWY 190 W
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0PORT ALLEN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0LA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd070767
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0true
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0true
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0ONE OF THE STATION'S TOWERS IS LOCATED ON PROPERTY OWNED BY FAITH ALLIANCE CHURCH OF ERWINVILLE; NO FEES ARE PAID FOR THE USE OF THE CHURCH'S LAND
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT RECEIVES AN INSIGNIFICANT SALARY FROM FAITH ALLIANCE CHURCH OF ERWINVILLE FOR PASTORAL DUTIES
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V LINE 2
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V LINE 2
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0N/A
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1N/A
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FAITH ALLIANCE CHURCH OF ERWINVILLE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1FAITH ALLIANCE CHURCH OF ERWINVILLE
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0n
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1o
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0689881
IRS990/TotalAssetsEOYAmt0657120
IRS990/TotalAssetsGrp/BOYAmt0689881
IRS990/TotalAssetsGrp/EOYAmt0657120
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0423446
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt011688
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt062136
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0365281
IRS990/TotalFunctionalExpensesGrp/TotalAmt0439105
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04264
IRS990/TotalLiabilitiesEOYAmt02705
IRS990/TotalLiabilitiesGrp/BOYAmt04264
IRS990/TotalLiabilitiesGrp/EOYAmt02705
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0685617
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0654415
IRS990/TotalOtherCompensationAmt074164
IRS990/TotalProgramServiceExpensesAmt0365281
IRS990/TotalReportableCompFromOrgAmt075564
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0469
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0423915
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0689881
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0657120
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/FundraisingAmt029
IRS990/TravelGrp/ManagementAndGeneralAmt0260
IRS990/TravelGrp/ProgramServicesAmt018880
IRS990/TravelGrp/TotalAmt019169
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 1390
IRS990/USAddress/CityNm0CENTREVILLE
IRS990/USAddress/StateAbbreviationCd0MS
IRS990/USAddress/ZIPCd039631
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0WWW.SOUNDRADIO.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ARLENE KENNEDY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06016456515
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PORT ALLEN EDUCATIONAL BROADCASTING FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0721052018
ReturnHeader/Filer/PhoneNum06016456515
ReturnHeader/Filer/USAddress/AddressLine1Txt013028 U S HWY 190 W
ReturnHeader/Filer/USAddress/CityNm0PORT ALLEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0LA
ReturnHeader/Filer/USAddress/ZIPCd070767
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARY SUE STAGES CPA APAC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 30
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BAKER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0LA

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$1.23$1.11$2.50$2.63$0.14
2022Summary only. Only limited summary data is available for this year.$3.73$1.51$2.22$3.74$2.17$1.57
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.14$2.64$2.59$2.30$0.29
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.00$2.35$2.80$3.22$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.18$0.37$2.81$2.88$3.29$0.41
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.23$3.00$3.34$4.40$1.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.25$0.19$4.06$3.31$5.78$2.47
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.76$0.23$6.53$4.02$4.00$0.02
2015Detailed filing. Detailed filing data is available for this year.$6.55$0.04$6.51$4.38$4.42$0.03
2014Detailed filing. Detailed filing data is available for this year.$6.57$0.03$6.54$4.24$4.39$0.15
2013Summary only. Only limited summary data is available for this year.$6.90$0.04$6.86$4.21$4.19$0.02
2012Summary only. Only limited summary data is available for this year.$6.87$0.07$6.80$4.86$4.38$0.48
2011Summary only. Only limited summary data is available for this year.$6.51$0.33$6.18$4.28$4.81$0.52
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)3 • $500k-$1M nonprofits