Liabilities / Assets
84th percentile
Higher debt load relative to assets than 84% of similar nonprofits.
990 • Fiscal year 2022 • EIN 75-2099450
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
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 5.1% of source-year revenue.
Asset Growth
26th percentile
Faster asset growth than 26% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Assets
Down$1,699,282
Down $120,892 (-6.6%) from 2021
Net Assets
Down$832,607
Down $72,557 (-8.0%) from 2021
Liabilities
Down$866,675
Down $48,335 (-5.3%) from 2021
Revenue
Down$1,110,453
Down $27,740 (-2.4%) from 2021
Expenses
Up$1,201,205
Up $61,941 (+5.4%) from 2021
Net Income
Down-$90,752
Down $89,681 (-8374%) from 2021
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.
A god designed, christ focused, listener centered and supported and non- profit radio ministry
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,375,932 | $1,533,400 | ▲ $157,468 |
| Cash and Non-Interest-Bearing Accounts | $407,131 | $128,431 | ▼ $278,700 |
| Investments in Publicly Traded Securities | $33,201 | $33,651 | ▲ $450 |
| Intangible Assets | $110 | - | - |
| Total Assets | $1,820,174 | $1,699,282 | ▼ $120,892 |
| Other Assets Total | $3,800 | $3,800 | → $0 |
| Liabilities | |||
| Other Liabilities | $915,010 | $866,675 | ▼ $48,335 |
| Total Liabilities | $915,010 | $866,675 | ▼ $48,335 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $905,164 | $832,607 | ▼ $72,557 |
| Total Net Assets Fund Balance | $905,164 | $832,607 | ▼ $72,557 |
| Total Liabilities and Net Assets / Fund Balance | $1,820,174 | $1,699,282 | ▼ $120,892 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,409,235 | $437,254 | $1,846,489 |
| Equipment | $25,076 | $730,336 | $755,412 |
| Land | $97,088 | - | $97,088 |
| Buildings | - | $8,687 | $8,687 |
| Leasehold Improvements | $2,001 | $5,160 | $7,161 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Al Ross | Vice Preside | FT | $57,168 | $57,168 |
| Michelle Ross | President | FT | $56,686 | $56,686 |
| Name | Title |
|---|---|
| Keith Drewery | Board Member |
| Michael Griffiths | Board Member |
| Ron Rose | Board Member |
| Roger Sanders | Treasurer |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 30 | $51,585 |
| Total Noncash Contributions | 30 | $51,585 |
| Line Item | Amount |
|---|---|
| Other Expenses | $728,113 |
| Salaries, Compensation, and Employee Benefits | $473,092 |
| Total Fundraising Expense | $89,332 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $189,305 | $48,273 | $28,121 | $265,699 |
| Depreciation Depletion | $165,890 | $110 | - | $166,000 |
| Current Officers, Directors, Trustees, and Key Employees | $93,893 | $19,961 | - | $113,854 |
| All Other Expenses | $104,953 | $3,476 | $1,516 | $109,945 |
| Other Employee Benefits | $50,321 | $10,394 | $2,455 | $63,170 |
| Fees for Services Other | $35,360 | $4,006 | $12,017 | $51,383 |
| Advertising | $46,245 | - | - | $46,245 |
| Interest | $39,971 | - | - | $39,971 |
| Occupancy | $29,988 | $1,920 | - | $31,908 |
| Payroll Taxes | $26,117 | $3,037 | $1,215 | $30,369 |
| Other Expenses | $29,996 | $29,809 | $23,424 | $29,809 |
| Insurance | $24,703 | $2,982 | - | $27,685 |
| Office Expenses | $12,592 | $734 | $10,826 | $24,152 |
| Fees for Services Accounting | - | $19,967 | - | $19,967 |
| Travel | $16,606 | $1,954 | $977 | $19,537 |
| Information Technology | $9,885 | $558 | $8,781 | $19,224 |
| Royalties | $8,043 | - | - | $8,043 |
| Conferences and Meetings | $3,847 | - | - | $3,847 |
| Fees for Services Legal | $1,969 | - | - | $1,969 |
| Total Functional Expenses | $964,692 | $147,181 | $89,332 | $1,201,205 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Radio Share-a-t | $215,267 | - | - | - |
| Total Events | $215,267 | - | - | - |
| Liability | Amount |
|---|---|
| Asb Promissory Note | $864,098 |
| Credit Card Payable | $1,333 |
| Aflac | $994 |
| Accounts Payable | $250 |
“Al ross michelle ross officer officer spouse”
“The form 990 is prepared by an outside cpa firm. Upon completion, the return is reviewed by the bookkeeper and the president/ceo/gm and treasurer. Upon their approval, the form 990 is provided to the entire board of directors prior to filing with internal revenue service.”
“The board members are required to annually complete a commitment form that includes a statement of conflict of interest. In addition, board members are required to annually complete a conflict of interest/related party questionnaire. The bookkeeper continually monitors vendors for compliance with the conflict of interest/related party policy. Should a conflict of interest exist, interested parties are required to recuse themselves from the decision making process and subsequent vote.”
“The process for determining compensation of the organization's ceo, executive director, or top management official, as well as other officers or key employees includes an independent board review, along with comparative data from christian music broadcasters, inc. And include a contemporaneous substantiation of the deliberation and decision.”
“The process for determining compensation of the organization's ceo, executive director, or top management official, as well as other officers or key employees includes an independent board review, along with comparative data from christian music broadcasters, inc. And include a contemporaneous substantiation of the deliberation and decision.”
“The organization makes the governing documents, financial statements, and conflict of interest policy available to the public at the organization's main office during normal business hours.”
“The ministry of lebf, inc. (kswp/kavx) inspire lives for christ and has since 1985. Our mission: serve others, share hope, and connect to a real & loving god. We achieve the mission via on-air broadcasting, internet broadcasting, community outreach, and prayer initiatives. Because we are listener-supported, we concentrate on creating and sharing programming which ministers to and encourages our listeners. Our programming is designed to fill the airwaves (traditional and digital) with messages of real faith, hope, and love in jesus and to provide methods & opportunity for listeners to connect to each other and the community. During the fiscal year, ending december 31, 2022, our programs utilized volunteers giving hours of their time in various roles throughout the year of kswp/kavx broadcasting. While our broadcasting stations, kswp/kavx, have different christian music & talk formats, both share content, and messages of love, hope & faith in relationship with jesus christ. Both kswp and kavx cover lufkin, nacogdoches and the surrounding 13 east texas counties, 3 louisiana parishes. Web streaming (kswp.org and kavx.org), mobile apps and the internet provide ways for people to listen anywhere in the world and/or on any device with internet access. Daily the kswp/kavx internet sites, apps and web presence minister the gospel and reach listeners in 13 east texas counties surrounding angelina and nacogdoches counties, 65 u.s. Cities & internationally listeners in 198 countries for christ. Calls, emails, and social media posts come from all over the world with people sharing how much encouragement and hope the ministry gives them. Lebf, inc. (kswp/kavx) programs are an integral part of the kswp/kavx ministry. We provide biblically based educational programming designed to educate, train, encourage, and develop listeners in areas like, financial stewardship, spiritual growth and maturity, strengthening marriage and family relationships, health and wellness, issues impacting christian world views, etc. Our team works in every means possible, alongside several organizations and mentors to discover creative ways to more fully engage listeners by improving our on-air sound, connect with communities, partner with great concert events, and transform our cities through prayer and community outreach. Kswp/kavx connect more people to god in real, loving ways across the country and around the world. We are committed to giving back to the community and building unity in the body of christ through community outreach efforts. As a voice for christ, we raise awareness, rally support, and connect people to a real and loving god with local ministries and charitable organizations at the kswp/kavx prayer ministry, we believe that god hears and god answers prayers. We provide opportunities to listeners to both receive prayer and to pray for others. Every year kswp & kavx term received thousands of prayer requests through our various prayer channels. We also share the message of salvation in our special feature called new life thursday where listeners share how god changed their life and encourage other listeners to experience the same.”
“Throughout the year kswp & kavx broadcasting. While our broadcasting stations, kswp/kavx, have different christian music/talk programs/ministry formats, both share content and messaging of hope found in relationship with jesus christ. Web streaming (kswp.org and kavx.org) and mobile apps provide a way for people to listen anywhere in the world on any device with internet access. Calls, emails, and social media posts come from all over the world with people listening and sharing how much encouragement and hope the ministry has given them. The semi-annual newsletter serves as an educational outreach. The educational content on the kswp and kavx websites and numerous social media channels also helps to connect with communities and connect to more people. We are committed to giving back to the community and building unity in the body of christ through community outreach efforts. As the voice for christ and christian music for the family, we raise awareness, rally support, and connect people to god, local ministries and charitable organizations via the kswp/kavx prayer ministry. At kswp/kavx, we believe god answers prayers and provides opportunities to listeners to both receive prayer and to pray for others.”
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 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | A GOD DESIGNED, CHRIST FOCUSED, LISTENER CENTERED AND SUPPORTED AND NON- PROFIT RADIO MINISTRY |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 46245 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 46245 |
| IRS990/AllOtherContributionsAmt | 0 | 880897 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1516 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3476 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 104953 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 109945 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RICI SMITH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9366303277 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 151340 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LUFKIN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 759151340 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 407131 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 128431 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 19961 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 93893 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 113854 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3847 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3847 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 215267 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1096164 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 450 |
| IRS990/CYOtherExpensesAmt | 0 | 728113 |
| IRS990/CYOtherRevenueAmt | 0 | 13839 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -90752 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 473092 |
| IRS990/CYTotalExpensesAmt | 0 | 1201205 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 89332 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1110453 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 110 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 165890 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 166000 |
| IRS990/Desc | 0 | THROUGHOUT THE YEAR KSWP & KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC/TALK PROGRAMS/MINISTRY FORMATS, BOTH SHARE CONTENT AND MESSAGING OF HOPE FOUND IN RELATIONSHIP WITH JESUS CHRIST. WEB STREAMING (KSWP.ORG AND KAVX.ORG) AND MOBILE APPS PROVIDE A WAY FOR PEOPLE TO LISTEN ANYWHERE IN THE WORLD ON ANY DEVICE WITH INTERNET ACCESS. CALLS, EMAILS, AND SOCIAL MEDIA POSTS COME FROM ALL OVER THE WORLD WITH PEOPLE LISTENING AND SHARING HOW MUCH ENCOURAGEMENT AND HOPE THE MINISTRY HAS GIVEN THEM. THE SEMI-ANNUAL NEWSLETTER SERVES AS AN EDUCATIONAL OUTREACH. THE EDUCATIONAL CONTENT ON THE KSWP AND KAVX WEBSITES AND NUMEROUS SOCIAL MEDIA CHANNELS ALSO HELPS TO CONNECT WITH COMMUNITIES AND CONNECT TO MORE PEOPLE. WE ARE COMMITTED TO GIVING BACK TO THE COMMUNITY AND BUILDING UNITY IN THE BODY OF CHRIST THROUGH COMMUNITY OUTREACH EFFORTS. AS THE VOICE FOR CHRIST AND CHRISTIAN MUSIC FOR THE FAMILY, WE RAISE AWARENESS, RALLY SUPPORT, AND CONNECT PEOPLE TO GOD, LOCAL MINISTRIES AND CHARITABLE ORGANIZATIONS VIA THE KSWP/KAVX PRAYER MINISTRY. AT KSWP/KAVX, WE BELIEVE GOD ANSWERS PRAYERS AND PROVIDES OPPORTUNITIES TO LISTENERS TO BOTH RECEIVE PRAYER AND TO PRAY FOR OTHERS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 964692 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 19967 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 19967 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 1969 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1969 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 12017 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 4006 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 35360 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 51383 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | 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/PersonNm | 0 | AL ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHELLE ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KEITH DREWERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MICHAEL GRIFFITHS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RON ROSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ROGER SANDERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 57168 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 56686 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| 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/TitleTxt | 0 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1983 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingAmt | 0 | 215267 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1110453 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 8781 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 558 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 9885 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 19224 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2982 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 24703 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27685 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 110 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 39971 |
| IRS990/InterestGrp/TotalAmt | 0 | 39971 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 450 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 450 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 33201 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 33651 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1181437 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1375932 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1533400 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2714837 |
| IRS990/LegalDomicileStateCd | 0 | TX |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MINISTRY OF LEBF, INC. (KSWP/KAVX) INSPIRE LIVES FOR CHRIST AND HAS SINCE 1985. OUR MISSION: SERVE OTHERS, SHARE HOPE, AND CONNECT TO A REAL & LOVING GOD. WE ACHIEVE THE MISSION VIA ON-AIR BROADCASTING, INTERNET BROADCASTING, COMMUNITY OUTREACH, AND PRAYER INITIATIVES. BECAUSE WE ARE LISTENER-SUPPORTED, WE CONCENTRATE ON CREATING AND SHARING PROGRAMMING WHICH MINISTERS TO AND ENCOURAGES OUR LISTENERS. OUR PROGRAMMING IS DESIGNED TO FILL THE AIRWAVES (TRADITIONAL AND DIGITAL) WITH MESSAGES OF REAL FAITH, HOPE, AND LOVE IN JESUS AND TO PROVIDE METHODS & OPPORTUNITY FOR LISTENERS TO CONNECT TO EACH OTHER AND THE COMMUNITY. DURING THE FISCAL YEAR, ENDING DECEMBER 31, 2022, OUR PROGRAMS UTILIZED VOLUNTEERS GIVING HOURS OF THEIR TIME IN VARIOUS ROLES THROUGHOUT THE YEAR OF KSWP/KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC & TALK FORMATS, BOTH SHARE CONTENT, AND MESSAGES OF LOVE, HOPE & FAITH IN RELATIONSHIP WITH JESUS CHRIST. BOTH KSWP AND |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 905164 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 832607 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 905164 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 832607 |
| IRS990/NoncashContributionsAmt | 0 | 51585 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 1920 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 29988 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 31908 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 10826 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 734 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 12592 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 24152 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE MINISTRY OF LEBF, INC. (KSWP/KAVX) INSPIRE LIVES FOR CHRIST AND HAS SINCE 1985. OUR MISSION: SERVE OTHERS, SHARE HOPE, AND CONNECT TO A REAL & LOVING GOD. WE ACHIEVE THE MISSION VIA ON-AIR BROADCASTING, INTERNET BROADCASTING, COMMUNITY OUTREACH, AND PRAYER INITIATIVES. BECAUSE WE ARE LISTENER-SUPPORTED, WE CONCENTRATE ON CREATING AND SHARING PROGRAMMING WHICH MINISTERS TO AND ENCOURAGES OUR LISTENERS. OUR PROGRAMMING IS DESIGNED TO FILL THE AIRWAVES (TRADITIONAL AND DIGITAL) WITH MESSAGES OF REAL FAITH, HOPE, AND LOVE IN JESUS AND TO PROVIDE METHODS & OPPORTUNITY FOR LISTENERS TO CONNECT TO EACH OTHER AND THE COMMUNITY. DURING THE FISCAL YEAR, ENDING DECEMBER 31, 2022, OUR PROGRAMS UTILIZED VOLUNTEERS GIVING HOURS OF THEIR TIME IN VARIOUS ROLES THROUGHOUT THE YEAR OF KSWP/KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC & TALK FORMATS, BOTH SHARE CONTENT, AND MESSAGES OF LOVE, HOPE & FAITH IN RELATIONSHIP WITH JESUS CHRIST. BOTH KSWP AND KAVX COVER LUFKIN, NACOGDOCHES AND THE SURROUNDING 13 EAST TEXAS COUNTIES, 3 LOUISIANA PARISHES. WEB STREAMING (KSWP.ORG AND KAVX.ORG), MOBILE APPS AND THE INTERNET PROVIDE WAYS FOR PEOPLE TO LISTEN ANYWHERE IN THE WORLD AND/OR ON ANY DEVICE WITH INTERNET ACCESS. DAILY THE KSWP/KAVX INTERNET SITES, APPS AND WEB PRESENCE MINISTER THE GOSPEL AND REACH LISTENERS IN 13 EAST TEXAS COUNTIES SURROUNDING ANGELINA AND NACOGDOCHES COUNTIES, 65 U.S. CITIES & INTERNATIONALLY LISTENERS IN 198 COUNTRIES FOR CHRIST. CALLS, EMAILS, AND SOCIAL MEDIA POSTS COME FROM ALL OVER THE WORLD WITH PEOPLE SHARING HOW MUCH ENCOURAGEMENT AND HOPE THE MINISTRY GIVES THEM. LEBF, INC. (KSWP/KAVX) PROGRAMS ARE AN INTEGRAL PART OF THE KSWP/KAVX MINISTRY. WE PROVIDE BIBLICALLY BASED EDUCATIONAL PROGRAMMING DESIGNED TO EDUCATE, TRAIN, ENCOURAGE, AND DEVELOP LISTENERS IN AREAS LIKE, FINANCIAL STEWARDSHIP, SPIRITUAL GROWTH AND MATURITY, STRENGTHENING MARRIAGE AND FAMILY RELATIONSHIPS, HEALTH AND WELLNESS, ISSUES IMPACTING CHRISTIAN WORLD VIEWS, ETC. OUR TEAM WORKS IN EVERY MEANS POSSIBLE, ALONGSIDE SEVERAL ORGANIZATIONS AND MENTORS TO DISCOVER CREATIVE WAYS TO MORE FULLY ENGAGE LISTENERS BY IMPROVING OUR ON-AIR SOUND, CONNECT WITH COMMUNITIES, PARTNER WITH GREAT CONCERT EVENTS, AND TRANSFORM OUR CITIES THROUGH PRAYER AND COMMUNITY OUTREACH. KSWP/KAVX CONNECT MORE PEOPLE TO GOD IN REAL, LOVING WAYS ACROSS THE COUNTRY AND AROUND THE WORLD. WE ARE COMMITTED TO GIVING BACK TO THE COMMUNITY AND BUILDING UNITY IN THE BODY OF CHRIST THROUGH COMMUNITY OUTREACH EFFORTS. AS A VOICE FOR CHRIST, WE RAISE AWARENESS, RALLY SUPPORT, AND CONNECT PEOPLE TO A REAL AND LOVING GOD WITH LOCAL MINISTRIES AND CHARITABLE ORGANIZATIONS AT THE KSWP/KAVX PRAYER MINISTRY, WE BELIEVE THAT GOD HEARS AND GOD ANSWERS PRAYERS. WE PROVIDE OPPORTUNITIES TO LISTENERS TO BOTH RECEIVE PRAYER AND TO PRAY FOR OTHERS. EVERY YEAR KSWP & KAVX TERM RECEIVED THOUSANDS OF PRAYER REQUESTS THROUGH OUR VARIOUS PRAYER CHANNELS. WE ALSO SHARE THE MESSAGE OF SALVATION IN OUR SPECIAL FEATURE CALLED NEW LIFE THURSDAY WHERE LISTENERS SHARE HOW GOD CHANGED THEIR LIFE AND ENCOURAGE OTHER LISTENERS TO EXPERIENCE THE SAME. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THROUGHOUT THE YEAR KSWP & KAVX BROADCASTING. WHILE OUR BROADCASTING STATIONS, KSWP/KAVX, HAVE DIFFERENT CHRISTIAN MUSIC/TALK PROGRAMS/MINISTRY FORMATS, BOTH SHARE CONTENT AND MESSAGING OF HOPE FOUND IN RELATIONSHIP WITH JESUS CHRIST. WEB STREAMING (KSWP.ORG AND KAVX.ORG) AND MOBILE APPS PROVIDE A WAY FOR PEOPLE TO LISTEN ANYWHERE IN THE WORLD ON ANY DEVICE WITH INTERNET ACCESS. CALLS, EMAILS, AND SOCIAL MEDIA POSTS COME FROM ALL OVER THE WORLD WITH PEOPLE LISTENING AND SHARING HOW MUCH ENCOURAGEMENT AND HOPE THE MINISTRY HAS GIVEN THEM. THE SEMI-ANNUAL NEWSLETTER SERVES AS AN EDUCATIONAL OUTREACH. THE EDUCATIONAL CONTENT ON THE KSWP AND KAVX WEBSITES AND NUMEROUS SOCIAL MEDIA CHANNELS ALSO HELPS TO CONNECT WITH COMMUNITIES AND CONNECT TO MORE PEOPLE. WE ARE COMMITTED TO GIVING BACK TO THE COMMUNITY AND BUILDING UNITY IN THE BODY OF CHRIST THROUGH COMMUNITY OUTREACH EFFORTS. AS THE VOICE FOR CHRIST AND CHRISTIAN MUSIC FOR THE FAMILY, WE RAISE AWARENESS, RALLY SUPPORT, AND CONNECT PEOPLE TO GOD, LOCAL MINISTRIES AND CHARITABLE ORGANIZATIONS VIA THE KSWP/KAVX PRAYER MINISTRY. AT KSWP/KAVX, WE BELIEVE GOD ANSWERS PRAYERS AND PROVIDES OPPORTUNITIES TO LISTENERS TO BOTH RECEIVE PRAYER AND TO PRAY FOR OTHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AL ROSS MICHELLE ROSS OFFICER OFFICER SPOUSE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. UPON COMPLETION, THE RETURN IS REVIEWED BY THE BOOKKEEPER AND THE PRESIDENT/CEO/GM AND TREASURER. UPON THEIR APPROVAL, THE FORM 990 IS PROVIDED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING WITH INTERNAL REVENUE SERVICE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A COMMITMENT FORM THAT INCLUDES A STATEMENT OF CONFLICT OF INTEREST. IN ADDITION, BOARD MEMBERS ARE REQUIRED TO ANNUALLY COMPLETE A CONFLICT OF INTEREST/RELATED PARTY QUESTIONNAIRE. THE BOOKKEEPER CONTINUALLY MONITORS VENDORS FOR COMPLIANCE WITH THE CONFLICT OF INTEREST/RELATED PARTY POLICY. SHOULD A CONFLICT OF INTEREST EXIST, INTERESTED PARTIES ARE REQUIRED TO RECUSE THEMSELVES FROM THE DECISION MAKING PROCESS AND SUBSEQUENT VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, AS WELL AS OTHER OFFICERS OR KEY EMPLOYEES INCLUDES AN INDEPENDENT BOARD REVIEW, ALONG WITH COMPARATIVE DATA FROM CHRISTIAN MUSIC BROADCASTERS, INC. AND INCLUDE A CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S CEO, EXECUTIVE DIRECTOR, OR TOP MANAGEMENT OFFICIAL, AS WELL AS OTHER OFFICERS OR KEY EMPLOYEES INCLUDES AN INDEPENDENT BOARD REVIEW, ALONG WITH COMPARATIVE DATA FROM CHRISTIAN MUSIC BROADCASTERS, INC. AND INCLUDE A CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES THE GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC AT THE ORGANIZATION'S MAIN OFFICE DURING NORMAL BUSINESS HOURS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 866675 |
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| IRS990/USAddress/CityNm | 0 | LUFKIN |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 75904 |
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| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | KSWP.ORG; KAVX.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE ROSS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9366395673 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2023-07-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LUFKIN EDUCATIONAL BROADCASTING |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LUFK |
| ReturnHeader/Filer/EIN | 0 | 752099450 |
| ReturnHeader/Filer/PhoneNum | 0 | 9366395673 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 151340 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LUFKIN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
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| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.