Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
990 • Fiscal year 2023 • EIN 74-2392805
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
95th percentile
Higher top officer pay than 95% of similar nonprofits.
Top officer pay equals 19.3% of source-year revenue.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
22nd percentile
Faster revenue growth than 22% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| 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 | - | - |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Federico Pacheco Betancourt | General Manager | FT | $67,100 | $67,100 |
| Name | Title |
|---|---|
| Jean Anne Lauer | President |
| V Marc Fort | Vice President |
| Annie Wells | Member |
| Jinkuk Nahidi | Member |
| Ken Mckenzie-grant | Member |
| Liz Ross | Member |
| Samuel E Cruz | Member |
| Joseph Hurt | Secretary |
| Jerell Tongson | Treasurer |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $12,399 |
| Fundraising Direct Expenses | $5,368 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Koop Birthday Party | $16,953 | $11,537 | $5,250 | $6,287 |
| Total Events | $16,953 | $11,537 | $5,250 | $6,287 |
| Liability | Amount |
|---|---|
| Operating Lease Liability | $57,263 |
“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.”
“The membership elects the board of directors to operate and manage the community station and its resources.”
“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.”
“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.”
“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.”
“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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 38807 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4408 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 323333 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | FEDERICO PACHECO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5124721369 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3823 AIRPORT BLVD STE B |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | AUSTIN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 78722 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 157215 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 124458 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 3355 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 6710 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 57035 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 67100 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 26888 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 26888 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 5917 |
| IRS990/CostOfGoodsSoldAmt | 0 | 2878 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 335149 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2 |
| IRS990/CYOtherExpensesAmt | 0 | 170365 |
| IRS990/CYOtherRevenueAmt | 0 | 9840 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3250 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -42622 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 220498 |
| IRS990/CYTotalExpensesAmt | 0 | 390863 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 48730 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 348241 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 439 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3952 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4391 |
| IRS990/Desc | 0 | KOOP IS A NON-COMMERCIAL COMMUNITY RADIO STATION IN AUSTIN, TEXAS THAT DELIVERS HIGH QUALITY MUSIC WITH A FOCUS ON LOCAL MUSICIANS AND POIGNANT PUBLIC AFFAIRS PROGRAMMING. IN ADDITION TO ON AIR PROGRAMMING AND INTERNATIONAL STREAMING, KOOP ACTIVELY ENGAGES WITH THE DIVERSE POPULATION OF AUSTIN THROUGH ITS COMMUNITY COUNCIL, A BODY OF LOCAL VOLUNTEERS WHO DEFINE, RECRUIT AND ADVANCE DIVERSITY IN MUSIC AND NEWS MOST RELEVANT TO THE AUSTIN COMMUNITY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DoingBusinessAsName/BusinessNameLine1Txt | 0 | KOOP RADIO 917 FM |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4654 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1481 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 310913 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 278 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 556 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 4726 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 5560 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 24 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 48 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 408 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 480 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JEAN ANNE LAUER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | V MARC FORT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JERELL TONGSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOSEPH HURT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LIZ ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JINKUK NAHIDI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | SAMUEL E CRUZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | KEN MCKENZIE-GRANT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ANNIE WELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | FEDERICO PACHECO BETANCOURT |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 67100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | GENERAL MANAGER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1994 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 5917 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 5368 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 12399 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 5899 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 356487 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 5687 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 26050 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 26050 |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 206 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2058 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8028 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 10292 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 105012 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 105012 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 2 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 289153 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 6912 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2521 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 291674 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 286145 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 243523 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 7031 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 7031 |
| IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 2809 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 2809 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 281491 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 242042 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 3613 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3613 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 65033 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 72259 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 6695 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 2457 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 10686 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 19838 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 95198 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 57110 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 57263 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 57263 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 6892 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 13783 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 117166 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 137841 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 779 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1556 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13222 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 15557 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 11123 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 1525 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1594 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 9404 |
| IRS990/PrincipalOfficerNm | 0 | FEDERICO PACHECO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OTHER REVENUE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3250 |
| IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 446393 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 3000 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1 |
| IRS990/PYOtherExpensesAmt | 0 | 195927 |
| IRS990/PYOtherRevenueAmt | 0 | 7434 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2905 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 61970 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 195836 |
| IRS990/PYTotalExpensesAmt | 0 | 394763 |
| IRS990/PYTotalRevenueAmt | 0 | 456733 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -42622 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 3250 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 5161 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 5164 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Other 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/FormAndLineReferenceDesc | 0 | Pt II Ln 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 335149 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 446393 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 367874 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 296361 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 293904 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1739681 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 8 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 11 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 37850 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 18086 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 15357 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 208 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 609 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 450 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 34710 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.98040 |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.98990 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1739681 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 335149 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 446393 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 367874 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 296361 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 293904 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1739681 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1774402 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2521 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 193718 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 196239 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 90555 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 90555 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 54710 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 2400 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | OPERATING LEASE RIGHT-OF-USE ASSET |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | SECURITY DEPOSIT |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 4880 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4880 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 57263 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OPERATING LEASE LIABILITY |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2521 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 57110 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 57263 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 5416 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 5416 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 5250 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | KOOP BIRTHDAY PARTY |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 16953 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 16953 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 11537 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 11537 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 6287 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 5250 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 5250 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE MEMBERSHIP ELECTS THE BOARD OF DIRECTORS TO OPERATE AND MANAGE THE COMMUNITY STATION AND ITS RESOURCES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Pt VI, Line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Pt VI, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Pt VI, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Pt VI, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Pt VI, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Pt VI, Line 15a |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 382215 |
| IRS990/TotalAssetsEOYAmt | 0 | 305194 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 382215 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 305194 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.