RADIO BY GRACE INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- RADIO BY GRACE INC (EIN 83-1745469)
- Tax period
- 2021-07-01 to 2022-06-30
- Filed
- 2023-05-03
- IRS object ID
- 202331239349302433
- Schema version
- 2021v4.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-05-03T16:56:24-04:00 | ReturnTs |
| Tax Period End | 2022-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 412024514 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SOMMERVILLE & ASSOCIATES PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3030 MATLOCK RD STE 201 | AddressLine1Txt |
| City | ARLINGTON | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 760152936 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 831745469 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RADIO BY GRACE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | RADI | BusinessNameControlTxt |
| Phone | 8885333551 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3746 | AddressLine1Txt |
| City | AMARILLO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79116 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RIC VOGELGESANG | PersonNm |
| Person Title | TREASURER/DIRECTOR | PersonTitleTxt |
| Phone | 8885333551 | PhoneNum |
| Signature | 2023-05-03 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RIC | PersonFirstNm |
| Person Last | VOGELGESANG | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ELAINE L SOMMERVILLE CPA | PreparerPersonNm |
| PTIN | P00204458 | PTIN |
| Phone | 8177955046 | PhoneNum |
| Preparation | 2023-05-03 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | RIC VOGELGESANG | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX J | AddressLine1Txt |
| City | TWIN FALLS | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $997,300 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | RADIOBYGRACE.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2018 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | RADIO BY GRACE EXISTS TO PROVIDE EXCELLENT CHRISTIAN RADIO TO A MODERN GENERATION OF LISTENERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 4 | TotalEmployeeCnt |
| Total Volunteers | 32 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,326,766 | PYContributionsGrantsAmt |
| CY Contributions Grants | $566,692 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $185,306 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $129,076 | CYProgramServiceRevenueAmt |
| PY Investment Income | $7,194 | PYInvestmentIncomeAmt |
| CY Investment Income | -$24,255 | CYInvestmentIncomeAmt |
| PY Other Revenue | $260,620 | PYOtherRevenueAmt |
| CY Other Revenue | $267,470 | CYOtherRevenueAmt |
| PY Total Revenue | $1,779,886 | PYTotalRevenueAmt |
| CY Total Revenue | $938,983 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $240,770 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $229,942 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $224,893 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $61,711 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $577,497 | PYOtherExpensesAmt |
| CY Other Expenses | $708,127 | CYOtherExpensesAmt |
| PY Total Expenses | $1,048,209 | PYTotalExpensesAmt |
| CY Total Expenses | $933,020 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $731,677 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $5,963 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,062,375 | TotalAssetsBOYAmt |
| Total Assets EOY | $10,953,022 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $53,448 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $37,693 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $11,008,927 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,915,329 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $748,688 | ExpenseAmt |
| Revenue | $301,657 | RevenueAmt |
| Desc | RADIO BROADCAST OPERATIONS ARE NOW 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. SEVERAL STATE SOLICITATION REGISTRATIONS/APPLICATIONS ARE PENDING SUBMISSION DUE TO THE REQUIREMENT TO HAVE AUDITED FINANCIAL STATEMENTS. | Desc |
| Total Program Service Expenses | $748,688 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 46 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 4 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | GA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | AL | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | KY | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | SC | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | WI | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JANET ROE | PersonNm |
| Phone | 2084201922 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 3746 | AddressLine1Txt |
| City | AMARILLO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79116 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BILL GEHM | ||||||
| PRESIDENT/DI | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DOUG GEHM | ||||||
| SECRETARY/DI | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RIC VOGELGESANG | ||||||
| TREASURER/DI | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MIKE KESSELL | ||||||
| VP/DIRECTOR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN DEVINE | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| DENNIS CLOUNCH | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $566,692 | AllOtherContributionsAmt |
| Total Contributions | $566,692 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAMMING INCOME | Desc |
| Total Revenue Column | $129,076 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $129,076 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $129,076 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,152 | TotalRevenueColumnAmt |
| Exclusion | $1,152 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $197,988 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $197,988 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $69,482 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $69,482 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,482 | TotalRevenueColumnAmt |
| Exclusion | $69,482 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $32,910 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $58,317 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$25,407 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$25,407 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$25,407 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $938,983 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $301,657 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $70,634 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190,123 | TotalAmt |
| Program Services | $148,944 | ProgramServicesAmt |
| Management And General | $11,331 | ManagementAndGeneralAmt |
| Fundraising | $29,848 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,465 | TotalAmt |
| Program Services | $4,404 | ProgramServicesAmt |
| Management And General | $340 | ManagementAndGeneralAmt |
| Fundraising | $721 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,298 | TotalAmt |
| Program Services | $13,445 | ProgramServicesAmt |
| Management And General | $815 | ManagementAndGeneralAmt |
| Fundraising | $2,038 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,007 | TotalAmt |
| Program Services | $10,293 | ProgramServicesAmt |
| Management And General | $742 | ManagementAndGeneralAmt |
| Fundraising | $1,972 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,739 | TotalAmt |
| Program Services | $1,012 | ProgramServicesAmt |
| Management And General | $2,727 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,281 | TotalAmt |
| Management And General | $97,281 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,636 | TotalAmt |
| Program Services | $50,905 | ProgramServicesAmt |
| Management And General | $600 | ManagementAndGeneralAmt |
| Fundraising | $12,131 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,322 | TotalAmt |
| Program Services | $65 | ProgramServicesAmt |
| Fundraising | $8,257 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,038 | TotalAmt |
| Program Services | $44,625 | ProgramServicesAmt |
| Management And General | $3,767 | ManagementAndGeneralAmt |
| Fundraising | $6,646 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,150 | TotalAmt |
| Program Services | $10,150 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,890 | TotalAmt |
| Program Services | $16,890 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $388,293 | TotalAmt |
| Program Services | $385,293 | ProgramServicesAmt |
| Management And General | $3,000 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,581 | TotalAmt |
| Program Services | $3,434 | ProgramServicesAmt |
| Management And General | $49 | ManagementAndGeneralAmt |
| Fundraising | $98 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,950 | TotalAmt |
| Program Services | $32,950 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,806 | TotalAmt |
| Program Services | $20,499 | ProgramServicesAmt |
| Management And General | $1,307 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| HD UTILIZATION FEES | $5,059 | $5,059 | |
| AUDIO PRODUCTION COSTS | $720 | $720 | |
| PATRONAGE CAPITAL INCREAS | $662 | $662 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $933,020 | TotalAmt |
| Program Services | $748,688 | ProgramServicesAmt |
| Management And General | $122,621 | ManagementAndGeneralAmt |
| Fundraising | $61,711 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $261,361 | BOYAmt |
| EOY | $369,651 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,826 | BOYAmt |
| EOY | $30,803 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $205,155 | BOYAmt |
| EOY | $166,122 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $23,964 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,345 | BOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $523,323 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $67,257 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $408,274 | BOYAmt |
| EOY | $456,066 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,028,916 | BOYAmt |
| EOY | $9,892,346 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $122,498 | BOYAmt |
| EOY | $14,070 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,062,375 | BOYAmt |
| EOY | $10,953,022 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,448 | BOYAmt |
| EOY | $37,693 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $53,448 | BOYAmt |
| EOY | $37,693 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,008,927 | BOYAmt |
| EOY | $10,915,329 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,008,927 | BOYAmt |
| EOY | $10,915,329 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,062,375 | BOYAmt |
| EOY | $10,953,022 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $5,963 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$99,561 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | false | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,322,840 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,326,766 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $566,692 | CurrentTaxYearAmt |
| Total | $3,216,298 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $109,076 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $349,200 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $327,064 | CurrentTaxYearAmt |
| Total | $785,340 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $11,144 | CurrentTaxYearMinus1YearAmt |
| Total | $11,144 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,431,916 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,687,110 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $893,756 | CurrentTaxYearAmt |
| Total | $4,012,782 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $4,012,782 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $17,767 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,634 | CurrentTaxYearAmt |
| Total | $174,541 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $17,767 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $86,140 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $70,634 | CurrentTaxYearAmt |
| Total | $174,541 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | $1,449,683 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,773,250 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $964,390 | CurrentTaxYearAmt |
| Total | $4,187,323 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $63,365 | OtherCostOrOtherBasisAmt |
| Book Value | $63,365 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $161,470 | OtherCostOrOtherBasisAmt |
| Depreciation | $14,635 | DepreciationAmt |
| Book Value | $146,835 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $298,488 | OtherCostOrOtherBasisAmt |
| Depreciation | $52,622 | DepreciationAmt |
| Book Value | $245,866 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $456,066 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $839,420 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | -$99,563 | OtherRevenueAmt |
| Revenue Not Reported | -$99,563 | RevenueNotReportedAmt |
| Revenue Subtotal | $938,983 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $938,983 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $933,020 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $933,020 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $933,020 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| SCHEDULE D, PAGE 3, PART X | RBG IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND APPLICABLE STATE LAW. RBG FOLLOWS THE INCOME TAX STANDARD FOR UNCERTAIN TAX POSITIONS AND HAS NOT RECORDED A LIABILITY AS IT RELATES TO THIS STANDARD. RBG FILES AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE INTERNAL REVENUE SERVICE. |
| SCHEDULE D, PAGE 4, PART XI, LINE 2D | LOSS ON IMPAIRMENT OF LICENSES -99,563 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, PAGE 6, PART VI, LINE 2 | BILL GEHM DOUG GEHM PRESIDENT SECRETARY BUSINESS RELATIONSHIP |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. AFTER PREPARATION IS COMPLETE, THE FORM 990 IS CIRCULATED 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. |
| FORM 990, PART XI, LINE 9 | LOSS ON IMPAIRMENT OF LICENSES -99,561 |