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RADIO BY GRACE INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
RADIO BY GRACE INC (EIN 83-1745469)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-04-30
IRS object ID
202401219349301125
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-04-30T10:52:28-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN412024514PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1SOMMERVILLE & ASSOCIATES PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12726 MATLOCK RDAddressLine1Txt
CityARLINGTONCityNm
State AbbreviationTXStateAbbreviationCd
ZIP76015ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831745469EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1RADIO BY GRACE INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlRADIBusinessNameControlTxt
Phone8885333551PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3746AddressLine1Txt
CityAMARILLOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79116ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRIC VOGELGESANGPersonNm
Person TitleTREASURER/DIRECTORPersonTitleTxt
Phone8885333551PhoneNum
Signature2023-04-30SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstRICPersonFirstNm
Person LastVOGELGESANGPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELAINE L SOMMERVILLE CPAPreparerPersonNm
PTINP00204458PTIN
Phone8177955046PhoneNum
Preparation2024-04-30PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerRIC VOGELGESANGPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3746AddressLine1Txt
CityAMARILLOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79116ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,100,457GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressRADIOBYGRACE.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionRADIO BY GRACE EXISTS TO PROVIDE EXCELLENT CHRISTIAN RADIO TO A MODERN GENERATION OF LISTENERS.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee6TotalEmployeeCnt
Total Volunteers29TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$566,692PYContributionsGrantsAmt
CY Contributions Grants$542,131CYContributionsGrantsAmt
PY Program Service Revenue$129,076PYProgramServiceRevenueAmt
CY Program Service Revenue$163,075CYProgramServiceRevenueAmt
PY Investment Income-$24,255PYInvestmentIncomeAmt
CY Investment Income-$25,083CYInvestmentIncomeAmt
PY Other Revenue$267,470PYOtherRevenueAmt
CY Other Revenue$289,313CYOtherRevenueAmt
PY Total Revenue$938,983PYTotalRevenueAmt
CY Total Revenue$969,436CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$224,893PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$230,893CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$48,903CYTotalFundraisingExpenseAmt
PY Other Expenses$708,127PYOtherExpensesAmt
CY Other Expenses$788,603CYOtherExpensesAmt
PY Total Expenses$933,020PYTotalExpensesAmt
CY Total Expenses$1,019,496CYTotalExpensesAmt
PY Revenues Less Expenses$5,963PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$50,060CYRevenuesLessExpensesAmt
Total Assets BOY$10,953,022TotalAssetsBOYAmt
Total Assets EOY$12,115,817TotalAssetsEOYAmt
Total Liabilities BOY$37,693TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,417,890TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,915,329NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$10,697,927NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionRADIO 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.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$820,000ExpenseAmt
Revenue$350,134RevenueAmt
DescRADIO BROADCAST OPERATIONS ARE BRANDED AS RADIO BY GRACE WITH BROADCAST FACILITIES AND FM STATIONS ACROSS THE UNITED STATES AND VIA THE INTERNET. THE ORGANIZATION BRINGS LISTENERS A BALANCE OF SOLID BIBLICAL TEACHINGS AND LIVE TALK PROGRAMMING. CURRENT BROADCAST OPERATIONS COVER 22 STATES WITH APPROXIMATELY 22 MILLION LISTENERS. OUR PROGRAM CONTENT IS INTENDED TO DELIVER THE GOSPEL, THE GOOD NEWS OF CHRIST, TO OUR LISTENERS. FUNDRAISING EFFORTS TO SUPPORT BROADCAST OPERATIONS HAVE NOT YET BEGUN.Desc
Total Program Service Expenses$820,000TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document40IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee6EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldGAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldALStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldKYStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMSStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldTNStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldILStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldWIStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldFLStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJANET ROEPersonNm
Phone2084201922PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3746AddressLine1Txt
CityAMARILLOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79116ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
BILL GEHM
PRESIDENT/DI5.00Yes (X)Yes (X)$0$0$0
DOUG GEHM
SECRETARY/DI5.00Yes (X)Yes (X)$0$0$0
RIC VOGELGESANG
TREASURER/DI5.00Yes (X)Yes (X)$0$0$0
MIKE KESSELL
VP/DIRECTOR5.00Yes (X)Yes (X)$0$0$0
TOM SCHERLEN
DIRECTOR5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$542,131AllOtherContributionsAmt
Total Contributions$542,131TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAMMING INCOMEDesc
Total Revenue Column$163,075TotalRevenueColumnAmt
Related Or Exempt Func Income$163,075RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$163,075TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,266TotalRevenueColumnAmt
Exclusion$4,266ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,099TotalRevenueColumnAmt
Related Or Exempt Func Income$216,099RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$72,905RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$72,905RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$72,905TotalRevenueColumnAmt
Exclusion$72,905ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$101,672OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$131,021OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other-$29,349OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$29,349TotalRevenueColumnAmt
Related Or Exempt Func Income-$29,349RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescLATE FEESDesc
Business900099BusinessCd
Total Revenue Column$309TotalRevenueColumnAmt
Related Or Exempt Func Income$309RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$309OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$969,436TotalRevenueColumnAmt
Related Or Exempt Func Income$350,134RelatedOrExemptFuncIncomeAmt
Exclusion$77,171ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$189,816TotalAmt
Program Services$148,678ProgramServicesAmt
Management And General$7,217ManagementAndGeneralAmt
Fundraising$33,921FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$6,437TotalAmt
Program Services$5,216ProgramServicesAmt
Management And General$215ManagementAndGeneralAmt
Fundraising$1,006FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$20,201TotalAmt
Program Services$17,395ProgramServicesAmt
Management And General$802ManagementAndGeneralAmt
Fundraising$2,004FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,439TotalAmt
Program Services$11,722ProgramServicesAmt
Management And General$429ManagementAndGeneralAmt
Fundraising$2,288FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$115,670TotalAmt
Management And General$115,670ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$93,051TotalAmt
Program Services$80,211ProgramServicesAmt
Management And General$10,375ManagementAndGeneralAmt
Fundraising$2,465FundraisingAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,864TotalAmt
Program Services$2,479ProgramServicesAmt
Fundraising$3,385FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$62,323TotalAmt
Program Services$56,361ProgramServicesAmt
Management And General$2,622ManagementAndGeneralAmt
Fundraising$3,340FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$13,612TotalAmt
Program Services$13,612ProgramServicesAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$28,115TotalAmt
Program Services$28,115ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$396,662TotalAmt
Program Services$389,076ProgramServicesAmt
Management And General$7,586ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,881TotalAmt
Program Services$3,175ProgramServicesAmt
Management And General$4,213ManagementAndGeneralAmt
Fundraising$493FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$38,021TotalAmt
Program Services$38,021ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$26,001TotalAmt
Program Services$24,537ProgramServicesAmt
Management And General$1,464ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescAUDIO PRODUCTION COSTSDesc
Total$1,403TotalAmt
Program Services$1,402ProgramServicesAmt
Fundraising$1FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,019,496TotalAmt
Program Services$820,000ProgramServicesAmt
Management And General$150,593ManagementAndGeneralAmt
Fundraising$48,903FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$369,651BOYAmt
EOY$54,327EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$347,468EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$30,803BOYAmt
EOY$54,072EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$166,122BOYAmt
EOY$127,088EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$23,964BOYAmt
EOY$17,363EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$556,850LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$105,279LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$456,066BOYAmt
EOY$451,571EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$9,892,346BOYAmt
EOY$10,977,607EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$14,070BOYAmt
EOY$86,321EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,953,022BOYAmt
EOY$12,115,817EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$37,693BOYAmt
EOY$34,266EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
EOY$1,383,624EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$37,693BOYAmt
EOY$1,417,890EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,915,329BOYAmt
EOY$10,697,927EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,915,329BOYAmt
EOY$10,697,927EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,953,022BOYAmt
EOY$12,115,817EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$50,060ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$167,342OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteefalseAuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,322,840CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,728,234CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$566,692CurrentTaxYearMinus1YearAmt
Current Tax Year$542,131CurrentTaxYearAmt
Total$13,159,897TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$109,076CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$349,200CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$327,064CurrentTaxYearMinus1YearAmt
Current Tax Year$379,483CurrentTaxYearAmt
Total$1,164,823TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$11,144CurrentTaxYearMinus2YearsAmt
Total$11,144TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,431,916CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,088,578CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$893,756CurrentTaxYearMinus1YearAmt
Current Tax Year$921,614CurrentTaxYearAmt
Total$14,335,864TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,321,792CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,551,428CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,159,961CurrentTaxYearMinus1YearAmt
Current Tax Year$492,401CurrentTaxYearAmt
Total$13,525,582TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$12,254CurrentTaxYearMinus3YearsAmt
Total$12,254TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,334,046CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$10,551,428CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,159,961CurrentTaxYearMinus1YearAmt
Current Tax Year$492,401CurrentTaxYearAmt
Total$13,537,836TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$798,028PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$17,767CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$86,140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,634CurrentTaxYearMinus1YearAmt
Current Tax Year$77,171CurrentTaxYearAmt
Total$251,712TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$17,767CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$86,140CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,634CurrentTaxYearMinus1YearAmt
Current Tax Year$77,171CurrentTaxYearAmt
Total$251,712TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$1,449,683CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$11,174,718CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$964,390CurrentTaxYearMinus1YearAmt
Current Tax Year$998,785CurrentTaxYearAmt
Total$14,587,576TotalAmt
FieldValueIRS element (for citing)
First5 Years509Yes (X)First5Years509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$63,365OtherCostOrOtherBasisAmt
Book Value$63,365BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$161,470OtherCostOrOtherBasisAmt
Depreciation$21,408DepreciationAmt
Book Value$140,062BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$332,015OtherCostOrOtherBasisAmt
Depreciation$83,871DepreciationAmt
Book Value$248,144BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$451,571TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescRIGHT-OF USE OPERATING LEASEDesc
Amt$1,383,624Amt
FieldValueIRS element (for citing)
Total Liability$1,383,624TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$802,094TotalRevEtcAuditedFinclStmtAmt
Other Revenue-$167,342OtherRevenueAmt
Revenue Not Reported-$167,342RevenueNotReportedAmt
Revenue Subtotal$969,436RevenueSubtotalAmt
Total Revenue Per Form990$969,436TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,019,496TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$1,019,496ExpensesSubtotalAmt
Total Expenses Per Form990$1,019,496TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XRBG 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. RBG 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 STATEMENT OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEAR ENDED JUNE 30, 2023. RBG'S INFORMATIONAL RETURNS FILED ARE GENERALLY SUBJECT TO EXAMINATION FOR THREE YEARS AFTER THE LATER OF THE DUE DATE OR DATE OF FILING. AS A RESULT, THE RBG IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS PRIOR TO 2020.
SCHEDULE D, PAGE 4, PART XI, LINE 2DLOSS ON IMPAIRMENT OF LICENSES -167,342

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONRADIO 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, PAGE 6, PART VI, LINE 2BILL GEHM DOUG GEHM PRESIDENT SECRETARY BUSINESS RELATIONSHIP
FORM 990, PAGE 6, PART VI, LINE 11BTHE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. AFTER PREPARATION IS COMPLETE, THE ACCOUNTANT WILL INITIALLY REVIEW THE FORM 990. ONCE THE ACCOUNTANT IS SATISFIED WITH THE INFORMATION, SHE WILL CIRCULATE 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 12CTHE 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 19THE ORGANIZATION MAKES ITS FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS AVAILABLE UPON REQUEST.
FORM 990, PART XI, LINE 9LOSS ON IMPAIRMENT OF LICENSES -167,342

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1GRACE COMMUNITY CHURCHBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line14111 PLAINS BLVDAddressLine1Txt
CityAMARILLOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79106ZIPCd
FieldValueIRS element (for citing)
EIN752048265EIN
Primary ActivitiesRELIGIOUSPrimaryActivitiesTxt
Legal Domicile StateTXLegalDomicileStateCd
Exempt Code Section501C3ExemptCodeSectionTxt
Public Charity Status1PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgYes (true)PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd