Civic Intelligence

Redwood Community Radio Inc

EIN 94-2789780 • 501(c)3 • Redway, CA

Profile

Redwood community radio will encourage a communication center of open airways (kmud) for all voices to inform, educate, entertain, and inspire the listening community through quality programming.

PO Box 135Redway, CA 95560

www.kmud.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.58x

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

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

Liabilities / Revenue

89th percentile

1.15x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

59th percentile

9.1%

Higher net margin than 59% of similar nonprofits.

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

Top Officer Pay

40th percentile

$0

Higher top officer pay than 40% of similar nonprofits.

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

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

Asset Growth

72nd percentile

14%

Faster asset growth than 72% of similar nonprofits.

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

Revenue Growth

71st percentile

24%

Faster revenue growth than 71% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$1,355,229

Up $166,150 (+14%) from 2023

Liabilities

Up

$789,364

Up $103,906 (+15%) from 2023

Net Assets

Up

$565,865

Up $62,244 (+12%) from 2023

Operations
Liabilities / Revenue89th percentileNet Margin59th percentile

Revenue

Up

$687,089

Up $133,576 (+24%) from 2023

Expenses

Up

$624,845

Up $45,200 (+7.8%) from 2023

Net Income

Up

$62,244

Up $88,376 (+338%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$1.5M$1.0M$500K$0Assets 2011: $698,928Liabilities 2011: $154,598Net Assets 2011: $544,3302011Assets 2012: $746,359Liabilities 2012: $61,998Net Assets 2012: $684,3612012Assets 2013: $755,769Liabilities 2013: $27,553Net Assets 2013: $728,2162013Assets 2014: $712,300Liabilities 2014: $130,089Net Assets 2014: $582,2112014Assets 2015: $669,344Liabilities 2015: $121,444Net Assets 2015: $547,9002015Assets 2016: $524,407Liabilities 2016: $41,283Net Assets 2016: $483,1242016Assets 2017: $498,257Liabilities 2017: $109,159Net Assets 2017: $389,0982017Assets 2018: $450,776Liabilities 2018: $24,780Net Assets 2018: $425,9962018Assets 2019: $500,743Liabilities 2019: $55,903Net Assets 2019: $444,8402019Assets 2020: $501,024Liabilities 2020: $17,523Net Assets 2020: $483,5012020Assets 2021: $622,054Liabilities 2021: $23,137Net Assets 2021: $598,9172021Assets 2022: $1,219,964Liabilities 2022: $690,211Net Assets 2022: $529,7532022Assets 2023: $1,189,079Liabilities 2023: $685,458Net Assets 2023: $503,6212023Assets 2024: $1,355,229Liabilities 2024: $789,364Net Assets 2024: $565,8652024

Highlighted filing

2024

Assets$1,355,229
Liabilities$789,364
Net Assets$565,865
Open 2024 Filing

Operations Trend

Revenue Growth71st percentile

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

$1.0M$500K$0-$500KExpenses 2011: $538,6942011Revenue 2012: $697,240Expenses 2012: $557,209Net Income 2012: $140,0312012Revenue 2013: $688,780Expenses 2013: $644,925Net Income 2013: $43,8552013Revenue 2014: $544,247Expenses 2014: $690,252Net Income 2014: -$146,0052014Revenue 2015: $664,952Expenses 2015: $699,263Net Income 2015: -$34,3112015Revenue 2016: $629,270Expenses 2016: $694,046Net Income 2016: -$64,7762016Revenue 2017: $564,500Expenses 2017: $658,526Net Income 2017: -$94,0262017Revenue 2018: $574,488Expenses 2018: $537,590Net Income 2018: $36,8982018Revenue 2019: $439,531Expenses 2019: $457,804Net Income 2019: -$18,2732019Revenue 2020: $508,738Expenses 2020: $470,077Net Income 2020: $38,6612020Revenue 2021: $587,932Expenses 2021: $472,516Net Income 2021: $115,4162021Revenue 2022: $465,436Expenses 2022: $534,600Net Income 2022: -$69,1642022Revenue 2023: $553,513Expenses 2023: $579,645Net Income 2023: -$26,1322023Revenue 2024: $687,089Expenses 2024: $624,845Net Income 2024: $62,2442024

Highlighted filing

2024

Revenue$687,089
Expenses$624,845
Net Income$62,244
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,355,229
Liabilities
$789,364
Net assets
$565,865
Revenue
$687,089
Expenses
$624,845
Net income
$62,244
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.36$0.79$0.57$0.69$0.62$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.19$0.69$0.50$0.55$0.58$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.22$0.69$0.53$0.47$0.53$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.62$0.02$0.60$0.59$0.47$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.50$0.02$0.48$0.51$0.47$0.04
2019Summary only. Only limited summary data is available for this year.$0.50$0.06$0.44$0.44$0.46$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.45$0.02$0.43$0.57$0.54$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.50$0.11$0.39$0.56$0.66$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.52$0.04$0.48$0.63$0.69$0.06
2015Detailed filing. Detailed filing data is available for this year.$0.67$0.12$0.55$0.66$0.70$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.71$0.13$0.58$0.54$0.69$0.15
2013Detailed filing. Detailed filing data is available for this year.$0.76$0.03$0.73$0.69$0.64$0.04
2012Summary only. Only limited summary data is available for this year.$0.75$0.06$0.68$0.70$0.56$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.15$0.54$0.54
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$702,868
Mission and Program Overview

Mission

Redwood community radio will encourage a communication center of open airways (kmud) for all voices to inform, educate, entertain, and inspire the listening community through quality programming.

Redwood community radio will encourage a communication center of open airways kmud for all voices to inform educate entertain and inspire the listening community through quality programming

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$240,770$261,853▲ $21,083
Savings and Temporary Cash Investments-$178,473-
Cash and Non-Interest-Bearing Accounts$169,541$97,287▼ $72,254
Pledges and Grants Receivable$32,335$88,666▲ $56,331
Prepaid Expenses and Deferred Charges$11,394$17,815▲ $6,421
Accounts Receivable$9,915$7,478▼ $2,437
Inventories for Sale or Use$4,069$5,144▲ $1,075
Total Assets$1,189,079$1,355,229▲ $166,150
Other Assets Total$721,055$698,513▼ $22,542
Liabilities
Other Liabilities$679,418$761,396▲ $81,978
Accounts Payable and Accrued Expenses$6,040$27,968▲ $21,928
Total Liabilities$685,458$789,364▲ $103,906
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$446,216$477,199▲ $30,983
Net Assets With Donor Restrictions$57,405$88,666▲ $31,261
Total Net Assets Fund Balance$503,621$565,865▲ $62,244
Total Liabilities and Net Assets / Fund Balance$1,189,079$1,355,229▲ $166,150

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$75,670$668,563$744,233
Buildings$134,979$192,940$327,919
Land$49,037-$49,037
Leasehold Improvements$2,167$4,333$6,500
Other Assets Org$698,513--
Compensation and Service Providers
Top Officer Pay40th percentile

Board Members and Trustees

NameTitle
Chestine AndersonBod President
Javier RodriguezMember
Lelehnia DuboisMember
Matt KnightMember
Michelle VasselMember
Stephanie ThomasSecretary
Flurina NiggliTreasurer
George WintersunVP
Revenue and Support

Revenue Composition

Contributions and Grants
$548,328
Program Service Revenue
$90,813
Investment Income
$15,253
Other Revenue
$32,695
All Other Contributions
$100,000
Change in Net Assets
$62,244

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeReported AmountValuation Method
Other Non Cash Contri Table$13,800Fair Market Value (FMV)
Other Non Cash Contri Table$12,337Fair Market Value (FMV)
Other Non Cash Contri Table$9,379Fair Market Value (FMV)
Other Non Cash Contri Table$4,726Fair Market Value (FMV)
Total Noncash Contributions$40,242-

Audited Revenue Reconciliation

Revenue per Audited Statements
$687,089
Total Revenue per Audited Statements
$687,089
Total Revenue per Form 990
$687,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$347,951
Salaries, Compensation, and Employee Benefits$276,894
Total Fundraising Expense$88,805
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$140,043$52,019$60,880$252,942
Occupancy$139,509$16,274-$155,783
All Other Expenses$34,300$10,020$1,096$45,416
Fees for Services Accounting-$34,071-$34,071
Insurance$17,894$11,094$815$29,803
Other Expenses$1,909$11,824$11,884$25,617
Payroll Taxes$12,716$5,739$5,497$23,952
Depreciation Depletion$2,255$12,601-$14,856
Office Expenses$215$11,717$465$12,397
Conferences and Meetings-$753-$753
Travel-$54-$54
Total Functional Expenses$367,454$168,586$88,805$624,845

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$624,845
Total Expenses per Audited Statements$624,845
Total Expenses per Form 990$624,845
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$42,275
Fundraising Direct Expenses$15,779
Gaming Gross Income$484
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Various Events$42,275$42,275$3,677$38,598
Total Events$42,275$42,275$15,779$26,496
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$761,396
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Part VI Line 11B

“SEE SCHEDULE "O"”

Part VI Line 19

“SEE SCHEDULE "0"”

Form 990, Part VI, Line 6

“People become members of rcr by paying dues or,occasionally, by”

Form 990, Part VI, Line 6

“Contributing volunteer time approved by the station manager.”

Form 990, Part VI, Line 7A

“There is an annual election process in which one of the members' representa”

Form 990, Part VI, Line 7A

“Year is chosen. This process is briefly described in the bylaws and describ”

Form 990, Part VI, Line 7A

“Detail in our policy manual.”

Form 990, Part VI, Line 7B -

“Amendments to the bylaws which adversely affect the voting rights of member”

Form 990, Part VI, Line 7B -

“Programmers must, after a ballot is approved by the board, be voted for by”

Form 990, Part VI, Line 7B -

“Majority of the voters of that constituency who return their ballots.”

Form 990, Part VI,line 11B

“Management and finance committee are the main reviewers. Board and finance”

Form 990, Part VI, Line 11B

“Committee members receive the draft for review and discuss any issues”

Form 990, Part VI, Line 12C

“This policy applies to all board members and to some staff and volunteers”

Form 990, Part VI, Line 12C -

“Who have significant decision-making authority regarding the financial”

Form 990, Part VI, Line 12C -

“RESOURCES OF RCR”

Form 990, Part VI, Line 12C -

“Conflict of interest statement (this form is part of the board”

Form 990, Part VI, Line 12C -

“Binder): everyone mentioned above is covered by this policy and has the”

Form 990, Part VI, Line 12C -

“Responsibility to disclose potential conflicts of interest. They must fill”

Form 990, Part VI, Line 12C -

“Out and sign the conflict of interest statement at the beginning of their”

Form 990, Part VI, Line 12C -

“Service. President, committee chairpersons or the station manager will”

Form 990, Part VI, Line 12C -

“Provide a copy of this conflict of interest policy to signatories;”

Form 990, Part VI, Line 12C -

“Supervise signing, and file current copies of conflict of interest”

Form 990, Part VI, Line 12C -

“Statements in the board file drawer.”

Form 990, Part VI, Line 12C -

“Board members who have an actual or potential conflict of interest shall”

Form 990, Part VI, Line 12C -

“Not participate in discussions or vote in such instances.”

Form 990, Part VI, Line 12C

“Staff members or volunteers who have an actual or potential conflict shall”

Form 990, Part VI, Line 12C

“Not be substantively involved in decision making affecting such”

Form 990, Part VI, Line 19 -

“Bylaws, board minutes, audited financial statements, and the recent 990, co”

Form 990, Part VI, Line 19 -

“Interest policy, and monthly financial statements are available to the”

Form 990, Part VI, Line 19

“PUBLIC UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Redwood Community Radio Inc
EIN
94-2789780
In Care Of
% GEORGE WINTERSUN
Phone
7079232513
Address
PO BOX 135, Redway, CA 95560
Doing Business As
Kmud

Signing Officer

Name
George Wintersun
Title
President
Phone
7079232513
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Wintersun
Formed
1984
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
14
Volunteers
198

Preparer

Firm
Dave V John LLC
Address
4788 WEST COMMERCIAL BLVD, TAMARAC, FL 33319
Preparer
Dave V John
Phone
9547358855
Supplemental Narrative

Financial Statement Notes

Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)

“The organization is exempt from income taxes pursuant to section 501(c)(3) of theinternal revenue service code. Therefore, no provision is made for taxes on income.redwood community radio is not considered a private foundation.the organization adopted the provisions of accounting for uncertainty in incometaxes on january 1, 2017. The adoption of that guidance resulted in no change to thefinancial statements for prior periods. As of december , no amounts havebeen recognized for uncertain tax positions. The organizations tax returns filed part xi, line 2the organization is exempt from income taxes pursuant to section 501(c)(3) of the internal revenue service code. Therefore, no provision is made for taxes on income. Redwood community radio is not considred a private foundation. The organization adopted the provisions of accounting for uncertainty in income taxes on january 1, 2017. The adoption of that guidance resulted in no change to the financial statements for prior periods. As of december 31, 2024, no amounts have been recognized for uncertain tax positions. The organizations tax returns filed for 2021 and prior are closed.”

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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THEINTERNAL REVENUE SERVICE CODE. THEREFORE, NO PROVISION IS MADE FOR TAXES ON INCOME.REDWOOD COMMUNITY RADIO IS NOT CONSIDERED A PRIVATE FOUNDATION.THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOMETAXES ON JANUARY 1, 2017. THE ADOPTION OF THAT GUIDANCE RESULTED IN NO CHANGE TO THEFINANCIAL STATEMENTS FOR PRIOR PERIODS. AS OF DECEMBER , NO AMOUNTS HAVEBEEN RECOGNIZED FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATIONS TAX RETURNS FILED PART XI, LINE 2THE ORGANIZATION IS EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(C)(3) OF THE INTERNAL REVENUE SERVICE CODE. THEREFORE, NO PROVISION IS MADE FOR TAXES ON INCOME. REDWOOD COMMUNITY RADIO IS NOT CONSIDRED A PRIVATE FOUNDATION. THE ORGANIZATION ADOPTED THE PROVISIONS OF ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ON JANUARY 1, 2017. THE ADOPTION OF THAT GUIDANCE RESULTED IN NO CHANGE TO THE FINANCIAL STATEMENTS FOR PRIOR PERIODS. AS OF DECEMBER 31, 2024, NO AMOUNTS HAVE BEEN RECOGNIZED FOR UNCERTAIN TAX POSITIONS. THE ORGANIZATIONS TAX RETURNS FILED FOR 2021 AND PRIOR ARE CLOSED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE SCHEDULE "O"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE SCHEDULE "0"
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PEOPLE BECOME MEMBERS OF RCR BY PAYING DUES OR,OCCASIONALLY, BY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONTRIBUTING VOLUNTEER TIME APPROVED BY THE STATION MANAGER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS AN ANNUAL ELECTION PROCESS IN WHICH ONE OF THE MEMBERS' REPRESENTA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5YEAR IS CHOSEN. THIS PROCESS IS BRIEFLY DESCRIBED IN THE BYLAWS AND DESCRIB
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6DETAIL IN OUR POLICY MANUAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7AMENDMENTS TO THE BYLAWS WHICH ADVERSELY AFFECT THE VOTING RIGHTS OF MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROGRAMMERS MUST, AFTER A BALLOT IS APPROVED BY THE BOARD, BE VOTED FOR BY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9MAJORITY OF THE VOTERS OF THAT CONSTITUENCY WHO RETURN THEIR BALLOTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MANAGEMENT AND FINANCE COMMITTEE ARE THE MAIN REVIEWERS. BOARD AND FINANCE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11COMMITTEE MEMBERS RECEIVE THE DRAFT FOR REVIEW AND DISCUSS ANY ISSUES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12THIS POLICY APPLIES TO ALL BOARD MEMBERS AND TO SOME STAFF AND VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13WHO HAVE SIGNIFICANT DECISION-MAKING AUTHORITY REGARDING THE FINANCIAL
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14RESOURCES OF RCR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15CONFLICT OF INTEREST STATEMENT (THIS FORM IS PART OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16BINDER): EVERYONE MENTIONED ABOVE IS COVERED BY THIS POLICY AND HAS THE

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