Civic Intelligence

Lufkin Educational Broadcasting Foundation

EIN 75-2099450 • 501(c)3 • Lufkin, TX

Profile

Since 1985, lebf has served others, shared hope with our communities. We use media and community partnerships to encourage and serve as many people as possible, utilizing programming that encourages listeners through programs and music.

PO Box 151340Lufkin, TX 75915-1340

kswp.org; kavx.org

Siviq Scores

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

Liabilities / Assets

84th percentile

0.55x

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

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

Liabilities / Revenue

85th percentile

0.71x

Higher debt load relative to revenue than 85% of similar nonprofits.

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

Net Margin

24th percentile

-8.1%

Higher net margin than 24% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

16th percentile

-8.9%

Faster asset growth than 16% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

38th percentile

1.5%

Faster revenue growth than 38% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Down

$1,400,846

Down $136,387 (-8.9%) from 2023

Liabilities

Down

$770,978

Down $48,325 (-5.9%) from 2023

Net Assets

Down

$629,868

Down $88,062 (-12%) from 2023

Revenue

Up

$1,088,689

Up $15,603 (+1.5%) from 2023

Expenses

Down

$1,176,751

Down $11,012 (-0.9%) from 2023

Net Income

Up

-$88,062

Up $26,615 (+23%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $355,106Liabilities 2010: $1,453Net Assets 2010: $353,6532010Assets 2011: $282,538Liabilities 2011: $918Net Assets 2011: $281,6202011Assets 2012: $289,890Liabilities 2012: $2,493Net Assets 2012: $287,3972012Assets 2013: $245,263Liabilities 2013: $3,027Net Assets 2013: $242,2362013Assets 2014: $311,053Liabilities 2014: $1,900Net Assets 2014: $309,1532014Assets 2015: $399,654Liabilities 2015: $7,539Net Assets 2015: $392,1152015Assets 2016: $381,669Liabilities 2016: $1,955Net Assets 2016: $379,7142016Assets 2017: $468,905Liabilities 2017: $7,917Net Assets 2017: $460,9882017Assets 2018: $675,318Liabilities 2018: $8,952Net Assets 2018: $666,3662018Assets 2019: $1,657,847Liabilities 2019: $842,229Net Assets 2019: $815,6182019Assets 2020: $1,867,550Liabilities 2020: $961,315Net Assets 2020: $906,2352020Assets 2021: $1,820,174Liabilities 2021: $915,010Net Assets 2021: $905,1642021Assets 2022: $1,699,282Liabilities 2022: $866,675Net Assets 2022: $832,6072022Assets 2023: $1,537,233Liabilities 2023: $819,303Net Assets 2023: $717,9302023Assets 2024: $1,400,846Liabilities 2024: $770,978Net Assets 2024: $629,8682024

Highlighted filing

2024

Assets$1,400,846
Liabilities$770,978
Net Assets$629,868

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2010: $773,7022010Expenses 2011: $904,6762011Expenses 2012: $821,1232012Revenue 2013: $806,753Expenses 2013: $851,914Net Income 2013: -$45,1612013Revenue 2014: $867,750Expenses 2014: $800,833Net Income 2014: $66,9172014Revenue 2015: $897,857Expenses 2015: $814,895Net Income 2015: $82,9622015Revenue 2016: $920,691Expenses 2016: $933,092Net Income 2016: -$12,4012016Revenue 2017: $960,707Expenses 2017: $879,433Net Income 2017: $81,2742017Revenue 2018: $1,029,373Expenses 2018: $823,995Net Income 2018: $205,3782018Revenue 2019: $980,942Expenses 2019: $831,690Net Income 2019: $149,2522019Revenue 2020: $1,001,108Expenses 2020: $910,491Net Income 2020: $90,6172020Revenue 2021: $1,138,193Expenses 2021: $1,139,264Net Income 2021: -$1,0712021Revenue 2022: $1,110,453Expenses 2022: $1,201,205Net Income 2022: -$90,7522022Revenue 2023: $1,073,086Expenses 2023: $1,187,763Net Income 2023: -$114,6772023Revenue 2024: $1,088,689Expenses 2024: $1,176,751Net Income 2024: -$88,0622024

Highlighted filing

2024

Revenue$1,088,689
Expenses$1,176,751
Net Income-$88,062

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.77$0.63$1.09$1.18$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.54$0.82$0.72$1.07$1.19$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.70$0.87$0.83$1.11$1.20$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.92$0.91$1.14$1.14$0.00
2020Detailed filing. Detailed filing data is available for this year.$1.87$0.96$0.91$1.00$0.91$0.09
2019Detailed filing. Detailed filing data is available for this year.$1.66$0.84$0.82$0.98$0.83$0.15
2018Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$1.03$0.82$0.21
2017Detailed filing. Detailed filing data is available for this year.$0.47$0.01$0.46$0.96$0.88$0.08
2016Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.92$0.93$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.40$0.01$0.39$0.90$0.81$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.87$0.80$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.25$0.00$0.24$0.81$0.85$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.00$0.29$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.28$0.00$0.28$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.00$0.35$0.77
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 10, 2025
Return Version
2024v5.0
Gross Receipts
$1,104,670
Mission and Program Overview

Mission

To increase the presence of God through Jesus Christ by using media like radio, internet, broadcasting and more. Our radio ministries will promote faith in Christ and wholesome moral values based on principles found in the Bible.

The specific purpose for which this foundation is organized is to maintain and operate a non-profit educational broadcasting station.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,394,265$1,264,476▼ $129,789
Cash and Non-Interest-Bearing Accounts$94,460$94,310▼ $150
Investments in Publicly Traded Securities$20,500$20,500→ $0
Savings and Temporary Cash Investments$15,097$17,760▲ $2,663
Prepaid Expenses and Deferred Charges$9,111--
Total Assets$1,537,233$1,400,846▼ $136,387
Other Assets Total$3,800$3,800→ $0
Liabilities
Other Liabilities$818,708$770,092▼ $48,616
Accounts Payable and Accrued Expenses$595$886▲ $291
Total Liabilities$819,303$770,978▼ $48,325
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$697,430$609,368▼ $88,062
Net Assets With Donor Restrictions$20,500$20,500→ $0
Total Net Assets Fund Balance$717,930$629,868▼ $88,062
Total Liabilities and Net Assets / Fund Balance$1,537,233$1,400,846▼ $136,387

Asset Categories

AssetBook ValueDepreciationBasis
Land$97,088-$97,088
Buildings$64,888$25,180$90,068
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle RossPresidentFT$91,380$14,668$106,048

Board Members and Trustees

NameTitle
Keith DreweryBoard Member
Twila BertrandSecretary
Roger SandersTreasurer
Ron RoseVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,058,286
Program Service Revenue
$0
Investment Income
$2,662
Other Revenue
$27,741
All Other Contributions
$841,698
Change in Net Assets
$-88,062

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table3$80,026
Total Noncash Contributions3$80,026
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$729,418
Salaries, Compensation, and Employee Benefits$447,333
Total Fundraising Expense$106,916
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,444$57,627$33,011$265,082
Depreciation Depletion$140,814--$140,814
All Other Expenses$88,695$6,717$6,273$101,685
Current Officers, Directors, Trustees, and Key Employees$82,242$6,397$2,741$91,380
Fees for Services Other$49,059$421$12,492$61,972
Other Employee Benefits$53,767$1,817$5,319$60,903
Advertising$45,980--$45,980
Insurance$37,128$1,097-$38,225
Interest$35,905--$35,905
Occupancy$31,113$1,920-$33,033
Office Expenses$12,703$6,473$12,170$31,346
Payroll Taxes$20,798$6,491$2,679$29,968
Other Expenses$28,382$32,260$23,580$28,382
Information Technology$13,928-$8,651$22,579
Fees for Services Accounting-$13,660-$13,660
Travel$9,327$1,278-$10,605
Royalties$8,761--$8,761
Fees for Services Legal$1,138--$1,138
Conferences and Meetings$1,132--$1,132
Total Functional Expenses$933,677$136,158$106,916$1,176,751
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$22,522
Fundraising Direct Expenses$15,981
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Radio Share-a-t$216,588---
WOMEN'S EVENT$13,890$13,890$7,818$6,072
Total Events$239,110$22,522$15,981$6,541
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Asb Promissory Note$769,295
Aflac$797
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The form 990 is prepared by an independent certified public accounting (cpa) firm. Once the return is completed, it undergoes an internal review by the organization's bookkeeper, president/ceo/general manager, and treasurer. After thorough review and approval, the finalized form 990 is distributed to the entire board of directors for review prior to submission to the internal revenue service.

Form 990, Page 6, Part VI, Line 12C

Each year, all board members are required to complete a commitment form that includes a conflict-of-interest statement. Additionally, they must complete a conflict of interest/related party questionnaire to disclose any potential conflicts. The organization's bookkeeper actively monitors vendor relationships to ensure ongoing compliance with the conflict of interest and related party policy. If a conflict of interest is identified, the involved individual is required to recuse themselves from all related discussions, decision- making, and voting processes.

Form 990, Page 6, Part VI, Line 15A

The compensation of the organization's ceo, executive director, or other top management officials is determined through a process that includes an independent review by the board of directors. This process incorporates comparative compensation data from peer organizations. All deliberations and decisions regarding compensation are contemporaneously documented to ensure transparency and compliance with irs guidelines for reasonable compensation.

Form 990, Page 6, Part VI, Line 15B

The process for determining the compensation of the organization's officers and key employee's mirrors that are used by the top management officials. It includes an independent review by the board of directors, the use of comparative compensation data from other non-profit radio stations in our market and revenue size, and contemporaneous documentation of the board's deliberations and decisions. This ensures that compensation is reasonable, transparent, and aligned with industry standards.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents, financial statements, and conflict of interest policy available to the public upon request at the organization's main office during normal business hours.

Filing and Contact Details

Filer

Filer Name
Lufkin Educational Broadcasting
EIN
75-2099450
Phone
9366395673
Address
PO BOX 151340, LUFKIN, TX 75915-1340
Doing Business As
Lebf

Signing Officer

Name
Michelle Ross
Title
President
Phone
9366395673
Signed
2025-09-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michelle Ross
Formed
1983
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
4
Employees
13
Volunteers
75

Preparer

Firm
Cri Advisors LLC
Address
PO BOX 1388, LUFKIN, TX 75902-1388
Preparer
Tony L Mcgowen CPA
Phone
9366346621
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Since 1985, lebf has served others, shared hope with our communities. We use media and community partnerships to encourage and serve as many people as possible, utilizing programming that encourages listeners through programs and music.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherAssetsTotalGrp/EOYAmt03800
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05319
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt01817
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt053767
IRS990/OtherEmployeeBenefitsGrp/TotalAmt060903
IRS990/OtherExpensesGrp/Desc0IN-KIND
IRS990/OtherExpensesGrp/Desc1SHARE-A-THON EXPENSES
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3UTILITIES - TRANSM
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt032260
IRS990/OtherExpensesGrp/ProgramServicesAmt080026
IRS990/OtherExpensesGrp/ProgramServicesAmt118335
IRS990/OtherExpensesGrp/ProgramServicesAmt228382
IRS990/OtherExpensesGrp/TotalAmt080026
IRS990/OtherExpensesGrp/TotalAmt141915
IRS990/OtherExpensesGrp/TotalAmt232260
IRS990/OtherExpensesGrp/TotalAmt328382
IRS990/OtherLiabilitiesGrp/BOYAmt0818708
IRS990/OtherLiabilitiesGrp/EOYAmt0770092
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0TOWER SPACE RENTAL
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021200
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt021200
IRS990/OtherRevenueTotalAmt021200
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt033011
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt057627
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0174444
IRS990/OtherSalariesAndWagesGrp/TotalAmt0265082
IRS990/OwnWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt02679
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06491
IRS990/PayrollTaxesGrp/ProgramServicesAmt020798
IRS990/PayrollTaxesGrp/TotalAmt029968
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09111
IRS990/PrincipalOfficerNm0MICHELLE ROSS
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt01049239
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYOtherExpensesAmt0733830
IRS990/PYOtherRevenueAmt021900
IRS990/PYRevenuesLessExpensesAmt0-114677
IRS990/PYSalariesCompEmpBnftPaidAmt0453933
IRS990/PYTotalExpensesAmt01187763
IRS990/PYTotalRevenueAmt01073086
IRS990/ReconcilationRevenueExpnssAmt0-88062
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/ProgramServicesAmt08761
IRS990/RoyaltiesGrp/TotalAmt08761
IRS990/SavingsAndTempCashInvstGrp/BOYAmt015097
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017760
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01058286
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01049239
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt01096164
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt01137304
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0999825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt05340818
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt02662
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt01947
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0450
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0889
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01283
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07231
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IRS990ScheduleA/PublicSupportPY170Pct00.99790
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01049239
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt01137304
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0999825
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt05340818
IRS990ScheduleA/TotalSupportAmt05363926
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearAmt010977
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt04900
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt015877
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
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IRS990ScheduleD/BuildingsGrp/BookValueAmt064888
IRS990ScheduleD/BuildingsGrp/DepreciationAmt025180
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt090068
IRS990ScheduleD/LandGrp/BookValueAmt097088
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt097088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0769295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1797
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ASB PROMISSORY NOTE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1AFLAC
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0161976
IRS990ScheduleD/TotalLiabilityAmt0770092
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt0216588
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt0216588
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015981
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0RADIO SHARE-A-T
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WOMEN'S EVENT
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0216588
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt013890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsOtherEventsAmt08632
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0239110
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt013890
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueOtherEventsAmt08632
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt022522
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt06541
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssOtherEventsAmt08163
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt015981
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt07818
IRS990ScheduleG/FundraisingEventInformationGrp/OtherEventsTotalCnt01
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IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt03
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IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SINCE 1985, LEBF HAS SERVED OTHERS, SHARED HOPE WITH OUR COMMUNITIES. WE USE MEDIA AND COMMUNITY PARTNERSHIPS TO ENCOURAGE AND SERVE AS MANY PEOPLE AS POSSIBLE, UTILIZING PROGRAMMING THAT ENCOURAGES LISTENERS THROUGH PROGRAMS AND MUSIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING (CPA) FIRM. ONCE THE RETURN IS COMPLETED, IT UNDERGOES AN INTERNAL REVIEW BY THE ORGANIZATION'S BOOKKEEPER, PRESIDENT/CEO/GENERAL MANAGER, AND TREASURER. AFTER THOROUGH REVIEW AND APPROVAL, THE FINALIZED FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH YEAR, ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A COMMITMENT FORM THAT INCLUDES A CONFLICT-OF-INTEREST STATEMENT. ADDITIONALLY, THEY MUST COMPLETE A CONFLICT OF INTEREST/RELATED PARTY QUESTIONNAIRE TO DISCLOSE ANY POTENTIAL CONFLICTS. THE ORGANIZATION'S BOOKKEEPER ACTIVELY MONITORS VENDOR RELATIONSHIPS TO ENSURE ONGOING COMPLIANCE WITH THE CONFLICT OF INTEREST AND RELATED PARTY POLICY. IF A CONFLICT OF INTEREST IS IDENTIFIED, THE INVOLVED INDIVIDUAL IS REQUIRED TO RECUSE THEMSELVES FROM ALL RELATED DISCUSSIONS, DECISION- MAKING, AND VOTING PROCESSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR OTHER TOP MANAGEMENT OFFICIALS IS DETERMINED THROUGH A PROCESS THAT INCLUDES AN INDEPENDENT REVIEW BY THE BOARD OF DIRECTORS. THIS PROCESS INCORPORATES COMPARATIVE COMPENSATION DATA FROM PEER ORGANIZATIONS. ALL DELIBERATIONS AND DECISIONS REGARDING COMPENSATION ARE CONTEMPORANEOUSLY DOCUMENTED TO ENSURE TRANSPARENCY AND COMPLIANCE WITH IRS GUIDELINES FOR REASONABLE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE PROCESS FOR DETERMINING THE COMPENSATION OF THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEE'S MIRRORS THAT ARE USED BY THE TOP MANAGEMENT OFFICIALS. IT INCLUDES AN INDEPENDENT REVIEW BY THE BOARD OF DIRECTORS, THE USE OF COMPARATIVE COMPENSATION DATA FROM OTHER NON-PROFIT RADIO STATIONS IN OUR MARKET AND REVENUE SIZE, AND CONTEMPORANEOUS DOCUMENTATION OF THE BOARD'S DELIBERATIONS AND DECISIONS. THIS ENSURES THAT COMPENSATION IS REASONABLE, TRANSPARENT, AND ALIGNED WITH INDUSTRY STANDARDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0136158
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0933677
IRS990/TotalFunctionalExpensesGrp/TotalAmt01176751
IRS990/TotalGrossUBIAmt021200
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IRS990/TotalLiabilitiesEOYAmt0770978
IRS990/TotalLiabilitiesGrp/BOYAmt0819303
IRS990/TotalLiabilitiesGrp/EOYAmt0770978
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0629868
IRS990/TotalOtherCompensationAmt014668
IRS990/TotalProgramServiceExpensesAmt0933677
IRS990/TotalReportableCompFromOrgAmt091380
IRS990/TotalRevenueGrp/ExclusionAmt09203
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01088689
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt021200
IRS990/TotalVolunteersCnt075
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01537233
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01400846
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IRS990/TravelGrp/ProgramServicesAmt09327
IRS990/TravelGrp/TotalAmt010605
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IRS990/USAddress/StateAbbreviationCd0TX
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IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0KSWP.ORG; KAVX.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE ROSS

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