Civic Intelligence

Radio by Grace Inc.

990 • Fiscal year 2024 • EIN 83-1745469

Jul 01, 2023 to Jun 30, 2024 • Filed on Apr 30, 2025

PO Box 3746Amarillo, TX 79116

(888) 533-3551

Siviq Scores

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

Liabilities / Assets

40th percentile

0.10x

Higher debt load relative to assets than 40% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

94th percentile

4.63x

Higher debt load relative to revenue than 94% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

1st percentile

-419%

Higher net margin than 1% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

8th percentile

-11%

Faster asset growth than 8% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-76%

Faster revenue growth than 2% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$10,761,580

Down $1,354,237 (-11%) from 2023

Net Assets

Down

$9,680,765

Down $1,017,162 (-9.5%) from 2023

Liabilities

Down

$1,080,815

Down $337,075 (-24%) from 2023

Revenue

Down

$233,466

Down $735,970 (-76%) from 2023

Expenses

Up

$1,211,520

Up $192,024 (+19%) from 2023

Net Income

Down

-$978,054

Down $927,994 (-1854%) from 2023

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2020: $916,241Liabilities 2020: $45,258Net Assets 2020: $870,9832020Assets 2021: $1,656,108Liabilities 2021: $53,448Net Assets 2021: $1,602,6602021Assets 2022: $10,953,022Liabilities 2022: $37,693Net Assets 2022: $10,915,3292022Assets 2023: $12,115,817Liabilities 2023: $1,417,890Net Assets 2023: $10,697,9272023Assets 2024: $10,761,580Liabilities 2024: $1,080,815Net Assets 2024: $9,680,7652024Assets 2025: $10,333,507Liabilities 2025: $752,188Net Assets 2025: $9,581,3192025

Highlighted filing

2024

Assets$10,761,580
Liabilities$1,080,815
Net Assets$9,680,765

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2020: $1,449,683Expenses 2020: $578,700Net Income 2020: $870,9832020Revenue 2021: $1,779,886Expenses 2021: $1,048,209Net Income 2021: $731,6772021Revenue 2022: $938,983Expenses 2022: $933,020Net Income 2022: $5,9632022Revenue 2023: $969,436Expenses 2023: $1,019,496Net Income 2023: -$50,0602023Revenue 2024: $233,466Expenses 2024: $1,211,520Net Income 2024: -$978,0542024Revenue 2025: $779,376Expenses 2025: $869,141Net Income 2025: -$89,7652025

Highlighted filing

2024

Revenue$233,466
Expenses$1,211,520
Net Income-$978,054
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Apr 30, 2025
Return Version
2023v6.0
Gross Receipts
$948,061
Mission and Program Overview

Mission

Radio by grace exists to provide excellent christian radio to a modern generation of listeners. We are committed to build the local church, serve the local community, and to spread the truth of god's word with passion and conviction. All that we do will be to honor jesus.

Radio by grace exists to provide excellent christian radio to a modern generation of listeners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Intangible Assets$10,977,607$9,907,865▼ $1,069,742
Land, Buildings, and Equipment, Net$451,571$384,611▼ $66,960
Accounts Receivable$54,072$202,455▲ $148,383
Other Notes and Loans Receivable, Net$127,088$89,168▼ $37,920
Prepaid Expenses and Deferred Charges$72,191$63,338▼ $8,853
Savings and Temporary Cash Investments$347,468$57,194▼ $290,274
Cash and Non-Interest-Bearing Accounts$54,327$31,041▼ $23,286
Inventories for Sale or Use$17,363$17,363→ $0
Total Assets$12,115,817$10,761,580▼ $1,354,237
Other Assets Total$14,130$8,545▼ $5,585
Liabilities
Other Liabilities$1,383,624$1,059,116▼ $324,508
Accounts Payable and Accrued Expenses$34,266$21,699▼ $12,567
Total Liabilities$1,417,890$1,080,815▼ $337,075
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,697,927$9,680,765▼ $1,017,162
Total Net Assets Fund Balance$10,697,927$9,680,765▼ $1,017,162
Total Liabilities and Net Assets / Fund Balance$12,115,817$10,761,580▼ $1,354,237

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$209,290$111,667$320,957
Leasehold Improvements$133,321$28,149$161,470
Land$42,000-$42,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Bill GehmPresident/di
Todd RollisonDirector
Regina RalstonGeneral Mana
Ric VogelgesangTreasurer/di
Mike KessellVP/sec/direc
Revenue and Support

Revenue Composition

Contributions and Grants
$128,085
Program Service Revenue
$215,962
Investment Income
$-372,185
Other Revenue
$261,604
All Other Contributions
$128,085
Change in Net Assets
$-978,054

Audited Revenue Reconciliation

Revenue per Audited Statements
$241,935
Revenue Not Reported on Financial Statements
$-8,469
Revenue Not Reported on Form 990
$-39,108
Other Revenue Adjustments
$-8,469
Total Revenue per Audited Statements
$202,827
Total Revenue per Form 990
$233,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$733,746
Salaries, Compensation, and Employee Benefits$288,433
Grants and Similar Amounts Paid$189,341
Total Fundraising Expense$104,648
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$383,449$3,000-$386,449
Other Salaries and Wages$141,611$29,547$77,151$248,309
Grants to Domestic Orgs$189,341--$189,341
Fees for Services Accounting-$78,490-$78,490
Office Expenses$55,808$7,302$5,461$68,571
Fees for Services Other$49,753$10,450$300$60,503
Depreciation Depletion$38,380--$38,380
Royalties$36,116--$36,116
Insurance$22,046$1,523-$23,569
Other Employee Benefits$12,201-$6,741$18,942
Payroll Taxes$10,260$2,258$5,386$17,904
Information Technology$15,721$1,779-$17,500
Advertising$153-$8,590$8,743
Travel$3,645$1,347-$4,992
Fees for Services Legal-$4,391-$4,391
Other Expenses$4,116--$4,116
Pension Plan Contributions$2,259-$1,019$3,278
All Other Expenses-$1,926-$1,926
Total Functional Expenses$964,859$142,013$104,648$1,211,520

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,219,989
Expenses per Audited Statements$1,211,520
Total Expenses per Form 990$1,211,520
Expenses Not Reported on Form 990$8,469
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
247 Media MinistriesWilsonville, OR501c3Station Donation-
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$9,499
Fundraising Direct Expenses$8,469
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Right-of Use Operating Lease$1,059,116
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
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 outside cpa firm. After preparation is complete, the organization's accounting consultant reviews the form 990. Once the accountant is satisfied with the information, she circulates the form 990 electronically to all board members for their review and approval prior to submission to the irs.

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

The conflict of interest policy for the organization covers any director, principle officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest. Every year they must sign a statement that affirms they have received a copy of the policy, have read and understands the policy, has agreed to comply with the policy, and understand the organization is charitable and in order to maintain its tax exemption status it must engage primarily in activities which accomplish one or more of its tax-exempt purposes. Any time a conflict of interest arises, it is disclosed to the board by the interested person.

Form 990, Page 6, Part VI, Line 19

The organization makes its financial statements and governing documents available upon request.

Filing and Contact Details

Filer

Filer Name
Radio by Grace Inc
EIN
83-1745469
Phone
8885333551
Address
PO BOX 3746, AMARILLO, TX 79116

Signing Officer

Name
Ric Vogelgesang
Title
Treasurer/director
Phone
8885333551
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ric Vogelgesang
Formed
2018
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
10
Volunteers
60

Preparer

Firm
Sommerville & Associates Pc
Address
2726 MATLOCK RD, ARLINGTON, TX 76015
Preparer
Elaine L Sommerville CPA
Phone
8177955046
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Radio by grace exists to provide excellent christian radio to a modern generation of listeners. We are committed to build the local church, serve the local community, and to spread the truth of god's word with passion and conviction. All that we do will be to honor jesus.

Form 990, Part XI, Line 9

Loss on impairment of licenses -39,108

Financial Statement Notes

Schedule D, Page 3, Part X

Rbg is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes is reflected in the accompanying financial statements. U.s. Gaap requires the evaluation of tax positions taken or expected to be taken in the course of preparing the rbg's tax returns to determine whether the tax positions are more likely than not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more likely than not threshold would be recorded as a tax benefit or expense in the current year. A reconciliation is not provided herein, as the beginning and ending amounts of unrecognized benefits are zero, with no interim additions, reductions, or settlements. Rbg is relying on its tax-exempt status and its adherence to all applicable laws and regulations to preserve that status. However, the conclusions regarding accounting for uncertainty in income taxes will be subject to review and may be adjusted at a later date based on factors including, but not limited to, ongoing analysis of tax laws, regulations, and interpretations thereof. Rgb recognizes interest and penalties, if any, related to uncertain tax positions as other expenses. Rbg does not have any outstanding interest or penalties, and none have been recorded in the statements of activities and changes in net assets for the years ended june 30, 2024 and 2023. Rbg's informational returns filed are generally subject to examination for three years after the later of the due date of date of filing. As a result, the rbg is no longer subject to income tax examinations by tax authorities for years prior to 2021.

Schedule D, Page 4, Part XI, Line 2D

Loss on impairment of licenses -39,108

Schedule D, Page 4, Part XI, Line 4B

Special event expenses -8,469

Schedule D, Page 4, Part XII, Line 2D

Special event expenses 8,469

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IRS990/OtherSalariesAndWagesGrp/TotalAmt0248309
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0127088
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt089168
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt05386
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt02258
IRS990/PayrollTaxesGrp/ProgramServicesAmt010260
IRS990/PayrollTaxesGrp/TotalAmt017904
IRS990/PensionPlanContributionsGrp/FundraisingAmt01019
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02259
IRS990/PensionPlanContributionsGrp/TotalAmt03278
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt072191
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt063338
IRS990/PrincipalOfficerNm0RIC VOGELGESANG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAMMING INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0215962
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0215962
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0542131
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0-25083
IRS990/PYOtherExpensesAmt0788603
IRS990/PYOtherRevenueAmt0289313
IRS990/PYProgramServiceRevenueAmt0163075
IRS990/PYRevenuesLessExpensesAmt0-50060
IRS990/PYSalariesCompEmpBnftPaidAmt0230893
IRS990/PYTotalExpensesAmt01019496
IRS990/PYTotalRevenueAmt0969436
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-978054
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt076589
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt024307
IRS990/RoyaltiesGrp/ProgramServicesAmt036116
IRS990/RoyaltiesGrp/TotalAmt036116
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0183528
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0183528
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0347468
IRS990/SavingsAndTempCashInvstGrp/EOYAmt057194
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt011050
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05996
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt017046
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0LIQUIDATING ASSET TRANSFER 1,321,792 LIQUIDATING ASSET TRANSFER 10,551,428 LIQUIDATING ASSET TRANSFER 560,000 LIQUIDATING ASSET TRANSFER 492,401
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1MISCELLANEOUS 11,601
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt2PART III - THE ORGANIZATION COMPLETED ITS FIRST FIVE YEARS AND IS FILING FOR YEAR SIX. IN THE PROCESS OF APPLYING THE PUBLIC CHARITY TESTING, IT WAS DETERMINED THAT THE FILING ORGANIZATION RECEIVED ALL THE ASSETS ASSOCIATED WITH THE EXEMPT PURPOSES OF ANOTHER EXEMPT ORGANIZATION. THE TRANSFER OF THE PROGRAM ASSETS FROM ANOTHER 501(C)(3)/509(A)(2) ORGANIZATION QUALIFIES AS AN UNUSUAL GRANT AND THE RELATED CONTRIBUTIONS HAVE BEEN EXCLUDED FROM LINE 1 OF PART III FOR ALL APPLICABLE YEARS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SUPPORTING SCHEDULE
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1PART III, LINE 12
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc2SUPPLEMENTAL INFORMATION
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0128085
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0542131
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0566692
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0176806
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01048
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01414762
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt079587
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt077171
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt070634
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt086140
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt017767
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0331299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0399490
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0379483
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0327064
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0349200
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0109076
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01564313
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt011144
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt011144
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt079587
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt077171
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt070634
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt086140
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt017767
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0331299
IRS990ScheduleA/InvestmentIncomeCYPct00.10000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt01030
IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt01030
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt0457
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt011144
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011601
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.65080
IRS990ScheduleA/PublicSupportTotal509Amt02169758
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt0284574
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt0180250
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt0159033
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt0165356
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt031248
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt0820461
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt0273524
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt0180250
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt0153037
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt0165356
IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt031248
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt0803415
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0527575
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0921614
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0893756
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0537150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0110124
IRS990ScheduleA/Total509Grp/TotalAmt02990219
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0608649
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0998785
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0964390
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0634434
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0127891
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03334149
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0209290
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111667
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0320957
IRS990ScheduleD/ExpensesNotReportedAmt08469
IRS990ScheduleD/ExpensesSubtotalAmt01211520
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt042000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0133321
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028149
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0161470
IRS990ScheduleD/OtherExpensesIncludedAmt08469
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01059116
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RIGHT-OF USE OPERATING LEASE
IRS990ScheduleD/OtherRevenueAmt0-39108
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-8469
IRS990ScheduleD/RevenueNotReportedAmt0-39108
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-8469
IRS990ScheduleD/RevenueSubtotalAmt0241935
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RBG IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. U.S. GAAP REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE RBG'S TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE LIKELY THAN NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. A RECONCILIATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND ENDING AMOUNTS OF UNRECOGNIZED BENEFITS ARE ZERO, WITH NO INTERIM ADDITIONS, REDUCTIONS, OR SETTLEMENTS. RBG IS RELYING ON ITS TAX-EXEMPT STATUS AND ITS ADHERENCE TO ALL APPLICABLE LAWS AND REGULATIONS TO PRESERVE THAT STATUS. HOWEVER, THE CONCLUSIONS REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES WILL BE SUBJECT TO REVIEW AND MAY BE ADJUSTED AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, ONGOING ANALYSIS OF TAX LAWS, REGULATIONS, AND INTERPRETATIONS THEREOF. RGB RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNCERTAIN TAX POSITIONS AS OTHER EXPENSES. RBG DOES NOT HAVE ANY OUTSTANDING INTEREST OR PENALTIES, AND NONE HAVE BEEN RECORDED IN THE STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED JUNE 30, 2024 AND 2023. RBG'S INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OF DATE OF FILING. AS A RESULT, THE RBG IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LOSS ON IMPAIRMENT OF LICENSES -39,108
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SPECIAL EVENT EXPENSES -8,469
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SPECIAL EVENT EXPENSES 8,469
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XI, LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0384611
IRS990ScheduleD/TotalExpensesPerForm990Amt01211520
IRS990ScheduleD/TotalLiabilityAmt01059116
IRS990ScheduleD/TotalRevenuePerForm990Amt0233466
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0202827
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01219989
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt0189341
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0FCC LICENSES/EQ
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0STATION DONATION
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0247 MEDIA MINISTRIES
IRS990ScheduleI/RecipientTable/RecipientEIN0832010858
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt025375 SW PARKWAY AVE SUITE 200
IRS990ScheduleI/RecipientTable/USAddress/CityNm0WILSONVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OR
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd097070
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0NBV
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS ARE SELECTIVELY MADE AFTER A REVIEW OF THE NEEDS OF A RECIPIENT ORGANIZATION AND THE ABILITY TO ASSIST IN A MANNER TO SUCCESSFULLY MEET THOSE NEEDS OUT OF THE ASSETS OF THE FILING ORGANIZATION. EACH GRANT IS INDIVIDUALLY REVIEWED BY THE BOARD OF DIRECTORS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE I, PAGE 1, PART I, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true

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