Civic Intelligence

Son Broadcasting Inc.

990 • Fiscal year 2019 • EIN 85-0253278

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 29, 2020

PO Box 4338Albuquerque, NM 87196

(505) 345-7373

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.09x

Higher debt load relative to assets than 63% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

53rd percentile

0.04x

Higher debt load relative to revenue than 53% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

27th percentile

-4.9%

Higher net margin than 27% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

60th percentile

$36,000

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

57th percentile

7.5%

Faster revenue growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Down

$263,239

Down $35,049 (-12%) from 2018

Net Assets

Down

$239,882

Down $40,124 (-14%) from 2018

Liabilities

Up

$23,357

Up $5,075 (+28%) from 2018

Revenue

Up

$612,173

Up $42,467 (+7.5%) from 2018

Expenses

Down

$642,009

Down $23,694 (-3.6%) from 2018

Net Income

Up

-$29,836

Up $66,161 (+69%) from 2018

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $473,044Liabilities 2011: $245,413Net Assets 2011: $227,6312011Assets 2012: $393,415Liabilities 2012: $239,076Net Assets 2012: $154,3392012Assets 2013: $359,394Liabilities 2013: $240,176Net Assets 2013: $119,2182013Assets 2014: $339,550Liabilities 2014: $252,576Net Assets 2014: $86,9742014Assets 2015: $377,872Liabilities 2015: $255,480Net Assets 2015: $122,3922015Assets 2016: $452,694Liabilities 2016: $33,953Net Assets 2016: $418,7412016Assets 2017: $391,421Liabilities 2017: $30,425Net Assets 2017: $360,9962017Assets 2018: $298,288Liabilities 2018: $18,282Net Assets 2018: $280,0062018Assets 2019: $263,239Liabilities 2019: $23,357Net Assets 2019: $239,8822019Assets 2020: $321,048Liabilities 2020: $27,985Net Assets 2020: $293,0632020Assets 2021: $431,065Liabilities 2021: $22,986Net Assets 2021: $408,0792021Assets 2022: $406,582Liabilities 2022: $23,099Net Assets 2022: $383,4832022Assets 2023: $447,151Liabilities 2023: $23,771Net Assets 2023: $423,3802023Assets 2024: $483,972Liabilities 2024: $2,362Net Assets 2024: $481,6102024

Highlighted filing

2019

Assets$263,239
Liabilities$23,357
Net Assets$239,882

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $803,9792011Expenses 2012: $845,7722012Revenue 2013: $703,461Expenses 2013: $732,465Net Income 2013: -$29,0042013Revenue 2014: $839,195Expenses 2014: $862,650Net Income 2014: -$23,4552014Revenue 2015: $830,489Expenses 2015: $788,107Net Income 2015: $42,3822015Revenue 2016: $1,275,946Expenses 2016: $970,721Net Income 2016: $305,2252016Revenue 2017: $694,639Expenses 2017: $752,384Net Income 2017: -$57,7452017Revenue 2018: $569,706Expenses 2018: $665,703Net Income 2018: -$95,9972018Revenue 2019: $612,173Expenses 2019: $642,009Net Income 2019: -$29,8362019Revenue 2020: $534,327Expenses 2020: $544,609Net Income 2020: -$10,2822020Revenue 2021: $661,938Expenses 2021: $546,899Net Income 2021: $115,0392021Revenue 2022: $586,560Expenses 2022: $611,144Net Income 2022: -$24,5842022Revenue 2023: $819,215Expenses 2023: $779,322Net Income 2023: $39,8932023Revenue 2024: $835,011Expenses 2024: $776,781Net Income 2024: $58,2302024

Highlighted filing

2019

Revenue$612,173
Expenses$642,009
Net Income-$29,836
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 29, 2020
Return Version
2019v5.0
Gross Receipts
$692,158
Mission and Program Overview

Mission

Providing religious programs on television

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$280,006$239,882▼ $40,124
Land, Buildings, and Equipment, Net$158,973$133,273▼ $25,700
Savings and Temporary Cash Investments$46,857$52,771▲ $5,914
Other Notes and Loans Receivable, Net$25,594$25,644▲ $50
Cash and Non-Interest-Bearing Accounts$31,631$24,588▼ $7,043
Total Assets$298,288$263,239▼ $35,049
Other Assets Total$35,233$26,963▼ $8,270
Liabilities
Other Liabilities$18,282$23,357▲ $5,075
Total Liabilities$18,282$23,357▲ $5,075
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,006$239,882▼ $40,124
Total Liabilities and Net Assets / Fund Balance$298,288$263,239▼ $35,049

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$-5,037--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jim GarciaDirectorFT$36,000$36,000
Mary K GonzalesSecretaryFT$28,835$28,835
Ted GonzalesPresidentFT$14,693$14,693

Board Members and Trustees

NameTitle
Joanna GonzalesDirector
Marcos GonzalesDirector
Warren TrumblyDirector
Vickie ArchivequeVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$229,102
Program Service Revenue
$229,336
Investment Income
$75
Other Revenue
$153,660
All Other Contributions
$229,102
Change in Net Assets
$-29,836

Audited Revenue Reconciliation

Revenue per Audited Statements
$612,173
Total Revenue per Audited Statements
$612,173
Total Revenue per Form 990
$612,173
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$358,800
Other Expenses$283,209
Total Fundraising Expense$117,294
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$103,356$40,443$80,887$224,686
Occupancy$82,032$15,802$16,461$114,295
Current Officers, Directors, Trustees, and Key Employees$64,835$14,693-$79,528
Depreciation Depletion$55,067--$55,067
Other Employee Benefits$33,944--$33,944
Office Expenses$18,400$5,515$5,369$29,284
Insurance$15,548$9,529-$25,077
Payroll Taxes$9,495$3,716$7,431$20,642
Other Expenses$5,870$2,763$2,878$11,511
Fees for Services Accounting$1,821$2,768$2,695$7,284
Fees for Services Other$5,925--$5,925
Royalties$5,222--$5,222
Fees for Services Legal$300$456$444$1,200
Advertising$978--$978
Travel$32--$32
All Other Expenses$-14,947$-10,296$-6,957$-32,200
Total Functional Expenses$431,564$93,151$117,294$642,009

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$642,012
Expenses per Audited Statements$642,009
Total Expenses per Form 990$642,009
Expenses Not Reported on Form 990$3
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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
Due Rj Comm$12,180
Due Kdaz$10,000
Swht$464
Annette Garcia$413
Gross Receipts Tax$238
Suta$62
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
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

No review was or will be conducted.

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

Officers meeting to determine compensation

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

Officers meeting to determine compensation

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Son Broadcasting Inc
EIN
85-0253278
Phone
5053457373
Address
PO BOX 4338, ALBUQUERQUE, NM 87196
Doing Business As
Kchf Tv 11

Signing Officer

Name
Ted Gonzales
Title
President
Phone
5053457373
Signed
2020-07-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ted Gonzales
Formed
1977
Legal Domicile
Nm
Voting Board Members
7
Independent Board Members
0
Employees
14

Preparer

Firm
Empire Accounting Services
Address
9901-A LOMAS NE, ALBUQUERQUE, NM 87112
Preparer
Anita Lovato Ea
Phone
5052923274
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

Answer telephones to pray with people that call in for guidence and comfort.

Form 990, Page 2, Part III, Line 4D

Religious counseling, seminars, and tv broadcast of religious television programs.

Form 990, Part XI, Line 9

50%meals/entrn -381 penalties -2,152 non-deduct exp ki -7,244 -511 total -10,288

Financial Statement Notes

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

Book / tax depreciation difference 3

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0BOOK / TAX DEPRECIATION DIFFERENCE 3
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ANSWER TELEPHONES TO PRAY WITH PEOPLE THAT CALL IN FOR GUIDENCE AND COMFORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RELIGIOUS COUNSELING, SEMINARS, AND TV BROADCAST OF RELIGIOUS TELEVISION PROGRAMS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OFFICERS MEETING TO DETERMINE COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OFFICERS MEETING TO DETERMINE COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt650%MEALS/ENTRN -381 PENALTIES -2,152 NON-DEDUCT EXP KI -7,244 -511 TOTAL -10,288
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.48$0.00$0.48$0.84$0.78$0.06
2023Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.42$0.82$0.78$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.41$0.02$0.38$0.59$0.61$0.02
2021Detailed filing. Detailed filing data is available for this year.$0.43$0.02$0.41$0.66$0.55$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.32$0.03$0.29$0.53$0.54$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.02$0.24$0.61$0.64$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.30$0.02$0.28$0.57$0.67$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.39$0.03$0.36$0.69$0.75$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.45$0.03$0.42$1.28$0.97$0.31
2015Detailed filing. Detailed filing data is available for this year.$0.38$0.26$0.12$0.83$0.79$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.34$0.25$0.09$0.84$0.86$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.24$0.12$0.70$0.73$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.24$0.15$0.85
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.47$0.25$0.23$0.80