Civic Intelligence

Texas Educational Broadcasting Cooperative Inc

990 • Fiscal year 2023 • EIN 74-2392805

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 29, 2024

PO Box 301899Austin, TX 78703-0032

(512) 472-1369

Siviq Scores

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

Liabilities / Assets

84th percentile

0.20x

Higher debt load relative to assets than 84% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

25th percentile

-12%

Higher net margin than 25% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

95th percentile

$67,100

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 19.3% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

23rd percentile

-20%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

22nd percentile

-24%

Faster revenue growth than 22% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Flat

$305,194

Flat from 2023

Net Assets

Flat

$243,523

Flat from 2023

Liabilities

Flat

$61,671

Flat from 2023

Revenue

Flat

$348,241

Flat from 2023

Expenses

Flat

$390,863

Flat from 2023

Net Income

Flat

-$42,622

Flat from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2011: $352,597Liabilities 2011: $13,083Net Assets 2011: $339,5142011Assets 2012: $294,839Liabilities 2012: $12,033Net Assets 2012: $282,8062012Assets 2013: $251,908Liabilities 2013: $20,285Net Assets 2013: $231,6232013Assets 2014: $221,278Liabilities 2014: $28,329Net Assets 2014: $192,9492014Assets 2015: $208,707Liabilities 2015: $13,924Net Assets 2015: $194,7832015Assets 2016: $153,905Liabilities 2016: $36,063Net Assets 2016: $117,8422016Assets 2017: $160,036Liabilities 2017: $23,494Net Assets 2017: $136,5922017Assets 2018: $141,951Liabilities 2018: $7,462Net Assets 2018: $134,4892018Assets 2019: $179,594Liabilities 2019: $18,099Net Assets 2019: $161,4952019Assets 2020: $226,086Liabilities 2020: $33,956Net Assets 2020: $192,1302020Assets 2021: $233,697Liabilities 2021: $9,522Net Assets 2021: $224,1752021Assets 2022: $382,215Liabilities 2022: $96,070Net Assets 2022: $286,1452022Assets 2023: $305,194Liabilities 2023: $61,671Net Assets 2023: $243,5232023Assets 2023: $305,194Liabilities 2023: $61,671Net Assets 2023: $243,5232023Assets 2024: $220,146Liabilities 2024: $25,107Net Assets 2024: $195,0392024

Highlighted filing

2023

Assets$305,194
Liabilities$61,671
Net Assets$243,523

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $269,481Expenses 2011: $277,566Net Income 2011: -$8,0852011Revenue 2012: $258,651Expenses 2012: $300,805Net Income 2012: -$42,1542012Revenue 2013: $273,722Expenses 2013: $325,204Net Income 2013: -$51,4822013Revenue 2014: $266,048Expenses 2014: $304,513Net Income 2014: -$38,4652014Revenue 2015: $310,536Expenses 2015: $319,390Net Income 2015: -$8,8542015Revenue 2016: $241,004Expenses 2016: $317,945Net Income 2016: -$76,9412016Revenue 2017: $283,586Expenses 2017: $264,836Net Income 2017: $18,7502017Revenue 2018: $285,213Expenses 2018: $287,316Net Income 2018: -$2,1032018Revenue 2019: $303,565Expenses 2019: $276,559Net Income 2019: $27,0062019Revenue 2020: $316,192Expenses 2020: $285,557Net Income 2020: $30,6352020Revenue 2021: $371,352Expenses 2021: $339,307Net Income 2021: $32,0452021Revenue 2022: $456,733Expenses 2022: $394,763Net Income 2022: $61,9702022Revenue 2023: $348,241Expenses 2023: $390,863Net Income 2023: -$42,6222023Revenue 2023: $348,241Expenses 2023: $390,863Net Income 2023: -$42,6222023Revenue 2024: $350,308Expenses 2024: $398,792Net Income 2024: -$48,4842024

Highlighted filing

2023

Revenue$348,241
Expenses$390,863
Net Income-$42,622
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 29, 2024
Return Version
2023v5.0
Gross Receipts
$356,487
Mission and Program Overview

Mission

Koop radio 91.7 fm's mission is to engage, connect and enrich the whole community, including the underserved, through creating diverse, quality educational music and news programming.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$157,215$124,458▼ $32,757
Intangible Assets$105,012$105,012→ $0
Prepaid Expenses and Deferred Charges$1,594$9,404▲ $7,810
Savings and Temporary Cash Investments$5,161$5,164▲ $3
Land, Buildings, and Equipment, Net$6,912$2,521▼ $4,391
Pledges and Grants Receivable$11,123$1,525▼ $9,598
Total Assets$382,215$305,194▼ $77,021
Other Assets Total$95,198$57,110▼ $38,088
Liabilities
Other Liabilities$57,263$57,263→ $0
Accounts Payable and Accrued Expenses$38,807$4,408▼ $34,399
Total Liabilities$96,070$61,671▼ $34,399
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$281,491$242,042▼ $39,449
Net Assets With Donor Restrictions$4,654$1,481▼ $3,173
Total Net Assets Fund Balance$286,145$243,523▼ $42,622
Total Liabilities and Net Assets / Fund Balance$382,215$305,194▼ $77,021

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,521$193,718$196,239
Leasehold Improvements$0$90,555$90,555
Other Land Buildings$0$4,880$4,880
Land$0--
Other Assets Org$2,400--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Federico Pacheco BetancourtGeneral ManagerFT$67,100$67,100

Board Members and Trustees

NameTitle
Jean Anne LauerPresident
V Marc FortVice President
Annie WellsMember
Jinkuk NahidiMember
Ken Mckenzie-grantMember
Liz RossMember
Samuel E CruzMember
Joseph HurtSecretary
Jerell TongsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$335,149
Program Service Revenue
$3,250
Investment Income
$2
Other Revenue
$9,840
All Other Contributions
$323,333
Change in Net Assets
$-42,622
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$220,498
Other Expenses$170,365
Total Fundraising Expense$48,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$117,166$13,783$6,892$137,841
Occupancy$65,033$3,613$3,613$72,259
Current Officers, Directors, Trustees, and Key Employees$57,035$6,710$3,355$67,100
Conferences and Meetings$0$0$26,888$26,888
Information Technology$26,050$0$0$26,050
Office Expenses$10,686$2,457$6,695$19,838
Payroll Taxes$13,222$1,556$779$15,557
Insurance$8,028$2,058$206$10,292
Fees for Services Accounting$4,726$556$278$5,560
Travel$4,607$0$0$4,607
Depreciation Depletion$3,952$439$0$4,391
Fees for Services Other$408$48$24$480
Total Functional Expenses$310,913$31,220$48,730$390,863
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$12,399
Fundraising Direct Expenses$5,368
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Koop Birthday Party$16,953$11,537$5,250$6,287
Total Events$16,953$11,537$5,250$6,287
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$57,263
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Texas Educational Broadcasting Cooperative Inc
EIN
74-2392805
Phone
5124721369
Address
PO BOX 301899, AUSTIN, TX 78703-0032
Doing Business As
Koop Radio 917 Fm

Signing Officer

Name
Jean Anne Lauer
Title
President
Phone
5124721369
Signed
2024-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Federico Pacheco
Formed
1994
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
9
Employees
6
Volunteers
100

Preparer

Firm
Allman & Associates Inc
Address
9600 Great Hills Trail Suite 150W, Austin, TX 78759
Preparer
Peter L Allman CPA
Phone
5125023077
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Koop radio has five classes of members: 1)community organization, 2)business supporter, 3)volunteer, 4)individual supporter, and 5)honorary. Each member has the right to attend all meetings and activities of the corporation. Members shall be allowed to vote for members of the community council, members of the board of directors, and other matters as specified by the corporation.

Pt VI, Line 7A

The membership elects the board of directors to operate and manage the community station and its resources.

Pt VI, Line 7B

The bylaws are protected and changeable solely through the voting membership. The bylaws may be amended by a two-thirds vote of the current eligible members present and voting at a station-wide meeting.

Pt VI, Line 11B

The board of directors is provided a copy of the form 990 either at the board meeting directly before the form is submitted or through e-mail for review and approval.

Pt VI, Line 12C

Koop's conflict of interest policy is included in the company code of conduct of the koop radio policy document, section 5. This section establishes the different circumstances when a conflict of interest may arise with any member of the organization. The board of directors and general manager conduct regular reviews, evaluate, assign independent investigations or use external advisors to define and take action if there are any conflicts of interest.

Pt VI, Line 15A

Koop conducts an annual review of all employee compensation, including the general manager. The process for the review includes a written evaluation that is completed by each employee and then reviewed and discussed with the general manager. The general manager then discusses any promotion, compensation increase, or employee issue with the board of directors during the budget planning meeting making decisions based on the financial situation of the organization.

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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
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IRS990/OccupancyGrp/FundraisingAmt03613
IRS990/OccupancyGrp/ManagementAndGeneralAmt03613
IRS990/OccupancyGrp/ProgramServicesAmt065033
IRS990/OccupancyGrp/TotalAmt072259
IRS990/OfficeExpensesGrp/FundraisingAmt06695
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02457
IRS990/OfficeExpensesGrp/ProgramServicesAmt010686
IRS990/OfficeExpensesGrp/TotalAmt019838
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt095198
IRS990/OtherAssetsTotalGrp/EOYAmt057110
IRS990/OtherLiabilitiesGrp/BOYAmt057263
IRS990/OtherLiabilitiesGrp/EOYAmt057263
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt06892
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt013783
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0117166
IRS990/OtherSalariesAndWagesGrp/TotalAmt0137841
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt0779
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01556
IRS990/PayrollTaxesGrp/ProgramServicesAmt013222
IRS990/PayrollTaxesGrp/TotalAmt015557
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt011123
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01525
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01594
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09404
IRS990/PrincipalOfficerNm0FEDERICO PACHECO
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0OTHER REVENUE
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03250
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0446393
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03000
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt0195927
IRS990/PYOtherRevenueAmt07434
IRS990/PYProgramServiceRevenueAmt02905
IRS990/PYRevenuesLessExpensesAmt061970
IRS990/PYSalariesCompEmpBnftPaidAmt0195836
IRS990/PYTotalExpensesAmt0394763
IRS990/PYTotalRevenueAmt0456733
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-42622
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03250
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05161
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05164
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Other Income Part II, Line 10 Description: OTHER INCOME 2019: 450. 2020: 609. 2021: 208. 2022: 6915. 2023: 5687. Description: FUNDRAISING 2022: 8442. 2023: 12399.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Pt II Ln 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0335149
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0446393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0367874
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0296361
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0293904
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01739681
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt08
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt011
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt037850
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt018086
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt015357
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt0208
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt0609
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0450
IRS990ScheduleA/OtherIncome170Grp/TotalAmt034710
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98040
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.98990
IRS990ScheduleA/PublicSupportTotal170Amt01739681
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0335149
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0446393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0367874
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0296361
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0293904
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01739681
IRS990ScheduleA/TotalSupportAmt01774402
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02521
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0193718
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0196239
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt090555
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt090555
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt054710
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt12400
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0OPERATING LEASE RIGHT-OF-USE ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SECURITY DEPOSIT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04880
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04880
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt057263
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OPERATING LEASE LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02521
IRS990ScheduleD/TotalBookValueOtherAssetsAmt057110
IRS990ScheduleD/TotalLiabilityAmt057263
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt05416
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt05416
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt05250
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0KOOP BIRTHDAY PARTY
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt016953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt016953
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt011537
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt011537
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06287
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt05250
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt05250
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0KOOP RADIO HAS FIVE CLASSES OF MEMBERS: 1)COMMUNITY ORGANIZATION, 2)BUSINESS SUPPORTER, 3)VOLUNTEER, 4)INDIVIDUAL SUPPORTER, AND 5)HONORARY. EACH MEMBER HAS THE RIGHT TO ATTEND ALL MEETINGS AND ACTIVITIES OF THE CORPORATION. MEMBERS SHALL BE ALLOWED TO VOTE FOR MEMBERS OF THE COMMUNITY COUNCIL, MEMBERS OF THE BOARD OF DIRECTORS, AND OTHER MATTERS AS SPECIFIED BY THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS TO OPERATE AND MANAGE THE COMMUNITY STATION AND ITS RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BYLAWS ARE PROTECTED AND CHANGEABLE SOLELY THROUGH THE VOTING MEMBERSHIP. THE BYLAWS MAY BE AMENDED BY A TWO-THIRDS VOTE OF THE CURRENT ELIGIBLE MEMBERS PRESENT AND VOTING AT A STATION-WIDE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS PROVIDED A COPY OF THE FORM 990 EITHER AT THE BOARD MEETING DIRECTLY BEFORE THE FORM IS SUBMITTED OR THROUGH E-MAIL FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4KOOP'S CONFLICT OF INTEREST POLICY IS INCLUDED IN THE COMPANY CODE OF CONDUCT OF THE KOOP RADIO POLICY DOCUMENT, SECTION 5. THIS SECTION ESTABLISHES THE DIFFERENT CIRCUMSTANCES WHEN A CONFLICT OF INTEREST MAY ARISE WITH ANY MEMBER OF THE ORGANIZATION. THE BOARD OF DIRECTORS AND GENERAL MANAGER CONDUCT REGULAR REVIEWS, EVALUATE, ASSIGN INDEPENDENT INVESTIGATIONS OR USE EXTERNAL ADVISORS TO DEFINE AND TAKE ACTION IF THERE ARE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5KOOP CONDUCTS AN ANNUAL REVIEW OF ALL EMPLOYEE COMPENSATION, INCLUDING THE GENERAL MANAGER. THE PROCESS FOR THE REVIEW INCLUDES A WRITTEN EVALUATION THAT IS COMPLETED BY EACH EMPLOYEE AND THEN REVIEWED AND DISCUSSED WITH THE GENERAL MANAGER. THE GENERAL MANAGER THEN DISCUSSES ANY PROMOTION, COMPENSATION INCREASE, OR EMPLOYEE ISSUE WITH THE BOARD OF DIRECTORS DURING THE BUDGET PLANNING MEETING MAKING DECISIONS BASED ON THE FINANCIAL SITUATION OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 15a
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0382215
IRS990/TotalAssetsEOYAmt0305194
IRS990/TotalAssetsGrp/BOYAmt0382215
IRS990/TotalAssetsGrp/EOYAmt0305194
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$0.25$1.95$3.50$3.99$0.48
2023Detailed filing. Detailed filing data is available for this year.$3.05$0.62$2.44$3.48$3.91$0.43
2023Summary only. Only limited summary data is available for this year.$3.05$0.62$2.44$3.48$3.91$0.43
2022Summary only. Only limited summary data is available for this year.$3.82$0.96$2.86$4.57$3.95$0.62
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.34$0.10$2.24$3.71$3.39$0.32
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.34$1.92$3.16$2.86$0.31
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.18$1.61$3.04$2.77$0.27
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.07$1.34$2.85$2.87$0.02
2017Summary only. Only limited summary data is available for this year.$1.60$0.23$1.37$2.84$2.65$0.19
2016Summary only. Only limited summary data is available for this year.$1.54$0.36$1.18$2.41$3.18$0.77
2015Summary only. Only limited summary data is available for this year.$2.09$0.14$1.95$3.11$3.19$0.09
2014Summary only. Only limited summary data is available for this year.$2.21$0.28$1.93$2.66$3.05$0.38
2013Summary only. Only limited summary data is available for this year.$2.52$0.20$2.32$2.74$3.25$0.51
2012Summary only. Only limited summary data is available for this year.$2.95$0.12$2.83$2.59$3.01$0.42
2011Summary only. Only limited summary data is available for this year.$3.53$0.13$3.40$2.69$2.78$0.08