Civic Intelligence

Port Allen Educational Broadcasting Foundation

990 • Fiscal year 2018 • EIN 72-1052018

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 25, 2019

13028 Hwy 190WPort Allen, LA 70767

(225) 610-6321

Siviq Scores

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

Liabilities / Assets

76th percentile

0.07x

Higher debt load relative to assets than 76% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

79th percentile

0.07x

Higher debt load relative to revenue than 79% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Net Margin

12th percentile

-32%

Higher net margin than 12% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Top Officer Pay

89th percentile

$36,680

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2018 filings • 501(c)3 • <$500k nonprofits • Source year 2018

Asset Growth

18th percentile

-24%

Faster asset growth than 18% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

50th percentile

1.0%

Faster revenue growth than 50% of similar nonprofits.

2018 filings • 501(c)3 • <$500k nonprofits • Annualized from 2017 to 2018

Assets

Down

$322,787

Down $102,339 (-24%) from 2017

Net Assets

Down

$300,282

Down $105,553 (-26%) from 2017

Liabilities

Up

$22,505

Up $3,214 (+17%) from 2017

Revenue

Up

$334,303

Up $3,325 (+1.0%) from 2017

Expenses

Down

$439,856

Down $138,508 (-24%) from 2017

Net Income

Up

-$105,553

Up $141,833 (+57%) from 2017

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

2018

Assets$322,787
Liabilities$22,505
Net Assets$300,282

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

2018

Revenue$334,303
Expenses$439,856
Net Income-$105,553
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 25, 2019
Return Version
2018v3.1
Gross Receipts
$334,303
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$405,835$300,282▼ $105,553
Land, Buildings, and Equipment, Net$253,836$242,224▼ $11,612
Cash and Non-Interest-Bearing Accounts$147,801$57,074▼ $90,727
Savings and Temporary Cash Investments$23,489$23,489→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$425,126$322,787▼ $102,339
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$19,291$22,503▲ $3,212
Other Liabilities-$2-
Total Liabilities$19,291$22,505▲ $3,214
Net Assets / Fund Balance
Total Net Assets Fund Balance$405,835$300,282▼ $105,553
Total Liabilities and Net Assets / Fund Balance$425,126$322,787▼ $102,339

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$-2,754$834,357$831,603
Buildings$196,483$80,672$277,155
Land$29,970-$29,970
Other Land Buildings$18,525-$18,525
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Shawn OstojTrusteePT$36,680$36,680
Revenue and Support

Revenue Composition

Contributions and Grants
$334,248
Program Service Revenue
$0
Investment Income
$55
Other Revenue
$0
All Other Contributions
$334,248
Change in Net Assets
$-105,553
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$312,403
Salaries, Compensation, and Employee Benefits$127,453
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$75,806--$75,806
Occupancy$69,174--$69,174
Current Officers, Directors, Trustees, and Key Employees$36,680--$36,680
All Other Expenses$26,576$287-$26,863
Insurance$25,037--$25,037
Other Expenses$21,314$4,897-$21,314
Information Technology$17,343--$17,343
Depreciation Depletion$11,612--$11,612
Payroll Taxes$8,567--$8,567
Other Employee Benefits$6,400--$6,400
Advertising$3,568--$3,568
Fees for Services Legal-$1,638-$1,638
Office Expenses$1,454--$1,454
Travel$752--$752
Total Functional Expenses$433,034$6,822$0$439,856
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rounding$2
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
Yes
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, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Port Allen Educational Broadcasting Foun
EIN
72-1052018
Phone
2256106321
Address
13028 HWY 190W, PORT ALLEN, LA 70767

Signing Officer

Name
Arlene W Kennedy
Title
Treasurer
Signed
2019-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlene W Kennedy
Formed
1985
Legal Domicile
La
Voting Board Members
19
Independent Board Members
0
Employees
8

Preparer

Firm
Apple Guerin Company LLC
Address
6421 Perkins Rd Bldg A Suite 1B, Baton Rouge, LA 70808-4263
Preparer
Jayne G Apple
Phone
2257671020
Supplemental Narrative

Additional Explanations

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 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

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 VII, Col (F)

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt12Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt13Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt14Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt15President
IRS990/Form990PartVIISectionAGrp/TitleTxt16Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt17Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt18Trustee
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt019
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0334303
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt017343
IRS990/InformationTechnologyGrp/TotalAmt017343
IRS990/InsuranceGrp/ProgramServicesAmt025037
IRS990/InsuranceGrp/TotalAmt025037
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt055
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt055
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0915029
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0253836
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0242224
IRS990/LandBldgEquipCostOrOtherBssAmt01157253
IRS990/LegalDomicileStateCd0LA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE CHRISTIAN EDUCATIONAL BROADCASTING ADDRESSING MORAL, SPRIRITUAL, MENTAL, PHYSICAL & EMOTIONAL NEEDS OF FAMILIES AND PERSONS IN NEED OF COUNSELING
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0405835
IRS990/NetAssetsOrFundBalancesEOYAmt0300282
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt069174
IRS990/OccupancyGrp/TotalAmt069174
IRS990/OfficeExpensesGrp/ProgramServicesAmt01454
IRS990/OfficeExpensesGrp/TotalAmt01454
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt06400
IRS990/OtherEmployeeBenefitsGrp/TotalAmt06400
IRS990/OtherExpensesGrp/Desc0REPAIRS/MAINT
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2Printing and Publications
IRS990/OtherExpensesGrp/Desc3DUES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04897
IRS990/OtherExpensesGrp/ProgramServicesAmt073457
IRS990/OtherExpensesGrp/ProgramServicesAmt134222
IRS990/OtherExpensesGrp/ProgramServicesAmt221072
IRS990/OtherExpensesGrp/ProgramServicesAmt321314
IRS990/OtherExpensesGrp/TotalAmt073457
IRS990/OtherExpensesGrp/TotalAmt134222
IRS990/OtherExpensesGrp/TotalAmt225969
IRS990/OtherExpensesGrp/TotalAmt321314
IRS990/OtherLiabilitiesGrp/EOYAmt02
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt075806
IRS990/OtherSalariesAndWagesGrp/TotalAmt075806
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt08567
IRS990/PayrollTaxesGrp/TotalAmt08567
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0ARLENE W KENNEDY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0330732
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0246
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0385394
IRS990/PYRevenuesLessExpensesAmt0-247386
IRS990/PYSalariesCompEmpBnftPaidAmt0192970
IRS990/PYTotalExpensesAmt0578364
IRS990/PYTotalRevenueAmt0330978
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-105553
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0405835
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0300282
IRS990/SavingsAndTempCashInvstGrp/BOYAmt023489
IRS990/SavingsAndTempCashInvstGrp/EOYAmt023489
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0334248
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0330732
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0402005
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0438002
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0423446
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01928433
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct01.00000
IRS990ScheduleA/PublicSupportTotal170Amt01928433
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0334248
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0330732
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0402005
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0438002
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0423446
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01928433
IRS990ScheduleA/TotalSupportAmt01928433
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00

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
2018Detailed filing. Detailed filing data is available for this year.$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