Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% of similar nonprofits.
990 • Fiscal year 2023 • EIN 75-2099450
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
85th percentile
Higher debt load relative to assets than 85% 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
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 7.8% of source-year revenue.
Asset Growth
14th percentile
Faster asset growth than 14% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Assets
Down$1,537,233
Down $162,049 (-9.5%) from 2022
Net Assets
Down$717,930
Down $114,677 (-14%) from 2022
Liabilities
Down$819,303
Down $47,372 (-5.5%) from 2022
Revenue
Down$1,073,086
Down $37,367 (-3.4%) from 2022
Expenses
Down$1,187,763
Down $13,442 (-1.1%) from 2022
Net Income
Down-$114,677
Down $23,925 (-26%) from 2022
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.
Serve others, share hope, and connect people to a real & loving god through on-air broadcasting, community research, and prayer initiatives.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,533,400 | $1,394,265 | ▼ $139,135 |
| Cash and Non-Interest-Bearing Accounts | $128,431 | $94,460 | ▼ $33,971 |
| Investments in Publicly Traded Securities | $33,651 | $20,500 | ▼ $13,151 |
| Savings and Temporary Cash Investments | - | $15,097 | - |
| Prepaid Expenses and Deferred Charges | - | $9,111 | - |
| Total Assets | $1,699,282 | $1,537,233 | ▼ $162,049 |
| Other Assets Total | $3,800 | $3,800 | → $0 |
| Liabilities | |||
| Other Liabilities | $866,425 | $818,708 | ▼ $47,717 |
| Accounts Payable and Accrued Expenses | $250 | $595 | ▲ $345 |
| Total Liabilities | $866,675 | $819,303 | ▼ $47,372 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $832,607 | $697,430 | ▼ $135,177 |
| Net Assets With Donor Restrictions | - | $20,500 | - |
| Total Net Assets Fund Balance | $832,607 | $717,930 | ▼ $114,677 |
| Total Liabilities and Net Assets / Fund Balance | $1,699,282 | $1,537,233 | ▼ $162,049 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $97,088 | - | $97,088 |
| Buildings | $67,606 | $22,462 | $90,068 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Michelle Ross | President | FT | $83,305 | $83,305 |
| Alvin Ross | Vice Preside | PT | $7,431 | $7,431 |
| Name | Title |
|---|---|
| Keith Drewery | Board Member |
| Michael Griffiths | Board Member |
| Twila Bertrand | Board Member |
| Ron Rose | Secretary |
| Roger Sanders | Treasurer |
| Contribution Type | Contribution Count | Reported Amount |
|---|---|---|
| Other Non Cash Contri Table | 3 | $54,830 |
| Total Noncash Contributions | 3 | $54,830 |
| Line Item | Amount |
|---|---|
| Other Expenses | $733,830 |
| Salaries, Compensation, and Employee Benefits | $453,933 |
| Total Fundraising Expense | $95,246 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $186,499 | $50,546 | $37,113 | $274,158 |
| Depreciation Depletion | $154,445 | - | - | $154,445 |
| All Other Expenses | $100,486 | $8,748 | $3,787 | $113,021 |
| Current Officers, Directors, Trustees, and Key Employees | $80,548 | $10,188 | - | $90,736 |
| Fees for Services Other | $47,480 | $5,146 | $12,689 | $65,315 |
| Other Employee Benefits | $38,538 | $16,107 | $4,862 | $59,507 |
| Advertising | $47,482 | - | - | $47,482 |
| Interest | $37,933 | - | - | $37,933 |
| Insurance | $36,424 | $345 | - | $36,769 |
| Occupancy | $29,789 | $1,920 | $960 | $32,669 |
| Payroll Taxes | $21,734 | $4,918 | $2,880 | $29,532 |
| Other Expenses | $28,943 | $31,182 | $19,504 | $28,943 |
| Office Expenses | $11,718 | $8,091 | $5,219 | $25,028 |
| Information Technology | $14,002 | $2,040 | $4,731 | $20,773 |
| Fees for Services Accounting | - | $15,548 | - | $15,548 |
| Travel | $6,544 | $1,494 | $3,501 | $11,539 |
| Royalties | $9,647 | - | - | $9,647 |
| Conferences and Meetings | $7,126 | $28 | - | $7,154 |
| Total Functional Expenses | $936,216 | $156,301 | $95,246 | $1,187,763 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Radio Share-a-t | $216,894 | - | - | - |
| Total Events | $216,894 | - | - | - |
| Liability | Amount |
|---|---|
| Asb Promissory Note | $817,711 |
| Aflac | $997 |
“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/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 250 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 595 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SERVE OTHERS, SHARE HOPE, AND CONNECT PEOPLE TO A REAL & LOVING GOD THROUGH ON-AIR BROADCASTING, COMMUNITY RESEARCH, AND PRAYER INITIATIVES. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 47482 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 47482 |
| IRS990/AllOtherContributionsAmt | 0 | 832345 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 3787 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 8748 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 100486 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 113021 |
| 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 | 128431 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 94460 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 10188 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 80548 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 90736 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 28 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 7126 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7154 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 216894 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1049239 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1947 |
| IRS990/CYOtherExpensesAmt | 0 | 733830 |
| IRS990/CYOtherRevenueAmt | 0 | 21900 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -114677 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 453933 |
| IRS990/CYTotalExpensesAmt | 0 | 1187763 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 95246 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1073086 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 154445 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 154445 |
| 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/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 20500 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 14 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 936216 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 15548 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 15548 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 12689 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 5146 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 47480 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 65315 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| 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/AverageHoursPerWeekRt | 6 | 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/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | MICHELLE ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ALVIN ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TWILA BERTRAND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | KEITH DREWERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MICHAEL GRIFFITHS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RON ROSE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ROGER SANDERS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 83305 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 7431 |
| 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/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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | 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 | 216894 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1073086 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/FundraisingAmt | 0 | 4731 |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 2040 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 14002 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 20773 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 345 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 36424 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 36769 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 37933 |
| IRS990/InterestGrp/TotalAmt | 0 | 37933 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1947 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1947 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 33651 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 20500 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1336243 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1533400 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1394265 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 2730508 |
| 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 |
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| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES - TRANSM |
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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/SignificantChangeInd | 0 | false |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 936216 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1187763 |
| IRS990/TotalGrossUBIAmt | 0 | 21900 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 866675 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 819303 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 866675 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 819303 |
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| IRS990/TotalVolunteersCnt | 0 | 75 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1537233 |
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| IRS990/TravelGrp/ManagementAndGeneralAmt | 0 | 1494 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 6544 |
| IRS990/TravelGrp/TotalAmt | 0 | 11539 |
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| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 151340 |
| IRS990/USAddress/CityNm | 0 | LUFKIN |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 75915 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | KSWP.ORG; KAVX.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHELLE ROSS |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9366395673 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-05-14 |
| 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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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.