Civic Intelligence

Nevada City Community Broadcast Group

EIN 94-2846388 • 501(c)3 • Nevada City, CA

Profile

A vibrant community is well informed and involved, embraces diversity, respectfully shares opinion and fosters economic and social justice. Kvmr builds community by bringing people together to celebrate the music of the world and give voice to the community.

120 Bridge StreetNevada City, CA 95959

www.kvmr.org

Siviq Scores

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

Liabilities / Assets

69th percentile

0.23x

Higher debt load relative to assets than 69% of similar nonprofits.

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

Liabilities / Revenue

83rd percentile

0.61x

Higher debt load relative to revenue than 83% of similar nonprofits.

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

Net Margin

38th percentile

-0.4%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

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

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

Asset Growth

23rd percentile

-4.5%

Faster asset growth than 23% of similar nonprofits.

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

Revenue Growth

36th percentile

0.6%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$3,834,422

Down $181,079 (-4.5%) from 2023

Liabilities

Down

$869,680

Down $175,748 (-17%) from 2023

Net Assets

Down

$2,964,742

Down $5,331 (-0.2%) from 2023

Operations
Liabilities / Revenue83rd percentileNet Margin38th percentile

Revenue

Up

$1,420,743

Up $8,195 (+0.6%) from 2023

Expenses

Down

$1,426,074

Down $84,714 (-5.6%) from 2023

Net Income

Up

-$5,331

Up $92,909 (+95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $1,362,150Liabilities 2011: $349,482Net Assets 2011: $1,012,6682011Assets 2012: $1,558,436Liabilities 2012: $255,407Net Assets 2012: $1,303,0292012Assets 2013: $1,803,918Liabilities 2013: $343,707Net Assets 2013: $1,460,2112013Assets 2014: $3,910,665Liabilities 2014: $2,137,850Net Assets 2014: $1,772,8152014Assets 2015: $5,032,842Liabilities 2015: $2,821,209Net Assets 2015: $2,211,6332015Assets 2016: $4,815,711Liabilities 2016: $2,214,784Net Assets 2016: $2,600,9272016Assets 2017: $4,805,296Liabilities 2017: $2,057,258Net Assets 2017: $2,748,0382017Assets 2018: $4,720,809Liabilities 2018: $1,711,234Net Assets 2018: $3,009,5752018Assets 2019: $4,359,719Liabilities 2019: $1,500,997Net Assets 2019: $2,858,7222019Assets 2020: $4,293,953Liabilities 2020: $1,367,024Net Assets 2020: $2,926,9292020Assets 2021: $4,324,974Liabilities 2021: $1,202,071Net Assets 2021: $3,122,9032021Assets 2022: $4,162,672Liabilities 2022: $1,094,359Net Assets 2022: $3,068,3132022Assets 2023: $4,015,501Liabilities 2023: $1,045,428Net Assets 2023: $2,970,0732023Assets 2024: $3,834,422Liabilities 2024: $869,680Net Assets 2024: $2,964,7422024

Highlighted filing

2024

Assets$3,834,422
Liabilities$869,680
Net Assets$2,964,742
Open 2024 Filing

Operations Trend

Revenue Growth36th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,357,045Expenses 2011: $1,132,223Net Income 2011: $224,8222011Revenue 2012: $1,216,367Expenses 2012: $926,021Net Income 2012: $290,3462012Expenses 2013: $917,3582013Revenue 2014: $1,185,246Expenses 2014: $924,854Net Income 2014: $260,3922014Revenue 2015: $1,341,467Expenses 2015: $936,949Net Income 2015: $404,5182015Revenue 2016: $1,350,065Expenses 2016: $960,771Net Income 2016: $389,2942016Revenue 2017: $1,132,464Expenses 2017: $985,353Net Income 2017: $147,1112017Revenue 2018: $1,315,882Expenses 2018: $1,054,345Net Income 2018: $261,5372018Revenue 2019: $1,096,411Expenses 2019: $1,247,264Net Income 2019: -$150,8532019Revenue 2020: $1,273,723Expenses 2020: $1,205,516Net Income 2020: $68,2072020Revenue 2021: $1,352,862Expenses 2021: $1,156,888Net Income 2021: $195,9742021Revenue 2022: $1,373,501Expenses 2022: $1,428,091Net Income 2022: -$54,5902022Revenue 2023: $1,412,548Expenses 2023: $1,510,788Net Income 2023: -$98,2402023Revenue 2024: $1,420,743Expenses 2024: $1,426,074Net Income 2024: -$5,3312024

Highlighted filing

2024

Revenue$1,420,743
Expenses$1,426,074
Net Income-$5,331
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$3,834,422
Liabilities
$869,680
Net assets
$2,964,742
Revenue
$1,420,743
Expenses
$1,426,074
Net income
-$5,331
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.83$0.87$2.96$1.42$1.43$0.01
2023Summary only. Only limited summary data is available for this year.$4.02$1.05$2.97$1.41$1.51$0.10
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$1.09$3.07$1.37$1.43$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.32$1.20$3.12$1.35$1.16$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.29$1.37$2.93$1.27$1.21$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.36$1.50$2.86$1.10$1.25$0.15
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.72$1.71$3.01$1.32$1.05$0.26
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.81$2.06$2.75$1.13$0.99$0.15
2016Summary only. Only limited summary data is available for this year.$4.82$2.21$2.60$1.35$0.96$0.39
2015Detailed filing. Detailed filing data is available for this year.$5.03$2.82$2.21$1.34$0.94$0.40
2014Detailed filing. Detailed filing data is available for this year.$3.91$2.14$1.77$1.19$0.92$0.26
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.34$1.46$0.92
2012Summary only. Only limited summary data is available for this year.$1.56$0.26$1.30$1.22$0.93$0.29
2011Summary only. Only limited summary data is available for this year.$1.36$0.35$1.01$1.36$1.13$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 15, 2025
Return Version
2023v6.0
Gross Receipts
$1,657,121
Mission and Program Overview

Mission

Kvmr provides community members opportunities to connect through the development and production of music, news, and public affairs programs that entertain, inform, and educate.

Kvmr provides community members opportunities to connect through the development and production of music, news, and public affairs programs that entertain, inform and educate.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,196,322$3,122,953▼ $73,369
Savings and Temporary Cash Investments$446,644$0▼ $446,644
Cash and Non-Interest-Bearing Accounts$221,311$352,671▲ $131,360
Investments in Publicly Traded Securities-$215,765-
Accounts Receivable$110,825$111,717▲ $892
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,015,501$3,834,422▼ $181,079
Other Assets Total$40,399$31,316▼ $9,083
Liabilities
Mortgage Notes Payable Secured by Investment Property$766,939$656,849▼ $110,090
Deferred Revenue$115,776$111,516▼ $4,260
Other Liabilities$83,139$70,960▼ $12,179
Accounts Payable and Accrued Expenses$79,574$30,355▼ $49,219
Total Liabilities$1,045,428$869,680▼ $175,748
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,877,716$2,869,641▼ $8,075
Net Assets With Donor Restrictions$92,357$95,101▲ $2,744
Total Net Assets Fund Balance$2,970,073$2,964,742▼ $5,331
Total Liabilities and Net Assets / Fund Balance$4,015,501$3,834,422▼ $181,079

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,073,302$736,677$3,809,979
Equipment$48,850$555,258$604,108
Other Land Buildings$707$30,571$31,278
Leasehold Improvements$94$1,296$1,390
Compensation and Service Providers
Top Officer Pay49th percentile

Board Members and Trustees

NameTitle
David ShieldPresident
Larry LoperVice President
April GlaserDirector
Diane PhenixDirector
Joyce MillerDirector
Kevin McwilliamsDirector
Peter GrossmanDirector
Regine WilsonDirector
Robert TrevorrowDirector
Tim PeachDirector
Dawn FischerSecretary
Maureen BoyleTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,023,151
Program Service Revenue
$288,872
Investment Income
$21,668
Other Revenue
$87,052
All Other Contributions
$460,752
Change in Net Assets
$-5,331

Noncash Contribution Practices

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

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table249$147,960Fair Market Value (FMV)
Other Non Cash Contri Table75$34,272Fair Market Value (FMV)
Other Non Cash Contri Table27$5,745Fair Market Value (FMV)
Total Noncash Contributions351$187,977-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,420,743
Revenue Not Reported on Form 990
$236,378
Total Revenue per Audited Statements
$1,657,121
Total Revenue per Form 990
$1,420,743
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$727,552
Other Expenses$698,522
Total Fundraising Expense$356,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$315,910$124,934$202,343$643,187
All Other Expenses$76,230$16,670$60,958$153,858
Depreciation Depletion$74,854$5,152$10,084$90,090
Payroll Taxes$24,167$9,557$15,479$49,203
Interest$28,906$3,051$5,971$37,928
Other Employee Benefits$17,270$6,830$11,062$35,162
Other Expenses$17,195$10,155$17,195$34,390
Insurance$21,237$9,996$1,290$32,523
Fees for Services Other$15,965$10,791$3,707$30,463
Occupancy$12,552$1,275-$13,827
Travel$4,069$1,630$605$6,304
Advertising$47--$47
Total Functional Expenses$862,845$206,258$356,971$1,426,074

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,662,452
Expenses per Audited Statements$1,426,074
Total Expenses per Form 990$1,426,074
Expenses Not Reported on Form 990$236,378
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$236,378
Fundraising Gross Income$222,647
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event$222,647$222,647$236,378$-13,731
Total Events$222,647$222,647$236,378$-13,731
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Compensated Absences$43,279
Accrued Payroll$27,681
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
Yes
Other officer compensation reviewed
Yes
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, Part VI, Section B, Line 11B

“The 990 and audit are presented to the board and reviewed at a meeting of the board. Following that meeting, the 990 is filed”

Form 990, Part VI, Section B, Line 15A

“The board does a comprehensive performance review on the executive director and sets compensation. Comparable market salaries are reviewed during the process.”

Form 990, Part VI, Section B, Line 15B

“Key employees compensation packages are set by the executive director within ranges adopted by the board based on the same criteria used to determine the compensation of the executive director.”

Form 990, Part VI, Section C, Line 18

“The organization has it's tax information available at their website andupon request.”

Form 990, Part VI, Section C, Line 19

“The organization has it's governing documents, conflict of interest polocity and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Nevada City Community Broadcast Group
EIN
94-2846388
Phone
5302659073
Address
120 BRIDGE STREET, NEVADA CITY, CA 95959

Signing Officer

Name
Ali Lightfoot
Title
General Manager
Signed
2025-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ali Lightfoot
Formed
1982
Legal Domicile
CA
Voting Board Members
12
Independent Board Members
12
Employees
17
Volunteers
749

Preparer

Firm
FEW CPAs
Address
6240 S Lindbergh Suite 101, St Louis, MO 63123
Preparer
Matt Fisher
Phone
3148457999
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“BAD DEBT: Column (A) - Total = $1058; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1058”

Form 990, Part IX, Line 24E

“BANK FEES: Column (A) - Total = $22579; Column (B) - Program Services = $0; Column (C) - Management & General = $1616; Column (D) - Fundraising = $20963”

Form 990, Part IX, Line 24E

“DONOR RECOGNITION: Column (A) - Total = $2088; Column (B) - Program Services = $872; Column (C) - Management & General = $0; Column (D) - Fundraising = $1216”

Form 990, Part IX, Line 24E

“DUES AND SUBSCRIPTIONS: Column (A) - Total = $8498; Column (B) - Program Services = $7066; Column (C) - Management & General = $716; Column (D) - Fundraising = $716”

Form 990, Part IX, Line 24E

“EQUIPMENT EXPENSE: Column (A) - Total = $7227; Column (B) - Program Services = $6328; Column (C) - Management & General = $899; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“FOOD: Column (A) - Total = $4954; Column (B) - Program Services = $189; Column (C) - Management & General = $4038; Column (D) - Fundraising = $727”

Form 990, Part IX, Line 24E

“OTHER: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PERMITS/ FEES: Column (A) - Total = $1190; Column (B) - Program Services = $0; Column (C) - Management & General = $1190; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Postage and Shipping: Column (A) - Total = $7767; Column (B) - Program Services = $0; Column (C) - Management & General = $10; Column (D) - Fundraising = $7757”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $9939; Column (B) - Program Services = $301; Column (C) - Management & General = $813; Column (D) - Fundraising = $8825”

Form 990, Part IX, Line 24E

“PROFESSIONAL DEVELOPMENT: Column (A) - Total = $1695; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $1695”

Form 990, Part IX, Line 24E

“PROGRAM ACQUISITIONS: Column (A) - Total = $28775; Column (B) - Program Services = $28775; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PROMOTIONS: Column (A) - Total = $12647; Column (B) - Program Services = $7566; Column (C) - Management & General = $0; Column (D) - Fundraising = $5081”

Form 990, Part IX, Line 24E

“REPAIRS AND MAINTENANCE: Column (A) - Total = $11518; Column (B) - Program Services = $7630; Column (C) - Management & General = $2764; Column (D) - Fundraising = $1124”

Form 990, Part IX, Line 24E

“SUPPLIES: Column (A) - Total = $10344; Column (B) - Program Services = $3547; Column (C) - Management & General = $1403; Column (D) - Fundraising = $5394”

Form 990, Part IX, Line 24E

“TELEPHONE: Column (A) - Total = $23579; Column (B) - Program Services = $13956; Column (C) - Management & General = $3221; Column (D) - Fundraising = $6402”

Form 990, Part XII, Line 2C

“This policy has not changed from prior years.”

Financial Statement Notes

Part X : FIN48 Footnote

“The 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. Nevada city community broadcast group is not considered a private foundation.the organization adopted the provisions of accounting for uncertainty inincome taxes on july 1, 2017. The adoption of that guidance resulted inno change to the financial statements for prior periods. As of june 30,2024 and 2023, no amounts have been recognized for uncertain taxpositions. The organization's tax returns filed prior to 2020 are closed”

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

“Fundraising expense $236378”

Part XII, Line 2D: Other expenses and losses per audited F/S

“Fundraising event $236378”

Raw XML AppendixShowing 400 of 589 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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