RADIO BY GRACE INC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- RADIO BY GRACE INC (EIN 83-1745469)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2023-09-05
- IRS object ID
- 202342489349301529
- Schema version
- 2020v4.0
- 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 | 2023-09-05T15:38:17-04:00 | ReturnTs |
| Tax Period End | 2021-06-30 | 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 | 2020-07-01 | 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 J | AddressLine1Txt |
| City | TWIN FALLS | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83303 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICK VOGELGESANG | PersonNm |
| Person Title | TRESASURER/DIRECTOR | PersonTitleTxt |
| Phone | 8885333551 | PhoneNum |
| Signature | 2023-09-02 | 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 | 2023-09-05 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Amended Return | Yes (X) | AmendedReturnInd |
| Principal Officer | RICK 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 | $11,181,354 | 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 | 5 | TotalEmployeeCnt |
| Total Volunteers | 5 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,322,840 | PYContributionsGrantsAmt |
| CY Contributions Grants | $10,728,234 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $101,898 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $185,306 | CYProgramServiceRevenueAmt |
| CY Investment Income | $7,194 | CYInvestmentIncomeAmt |
| PY Other Revenue | $24,945 | PYOtherRevenueAmt |
| CY Other Revenue | $260,620 | CYOtherRevenueAmt |
| PY Total Revenue | $1,449,683 | PYTotalRevenueAmt |
| CY Total Revenue | $11,181,354 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $250,770 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $77,391 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $229,942 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $23,366 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $501,309 | PYOtherExpensesAmt |
| CY Other Expenses | $562,699 | CYOtherExpensesAmt |
| PY Total Expenses | $578,700 | PYTotalExpensesAmt |
| CY Total Expenses | $1,043,411 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $870,983 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $10,137,943 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $916,241 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,062,374 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,258 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $53,448 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $870,983 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $11,008,926 | 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 | $966,521 | ExpenseAmt |
| Grant | $250,770 | GrantAmt |
| Revenue | $349,200 | RevenueAmt |
| Desc | RADIO BY GRACE OPERATES NONCOMMERCIAL RADIO STATIONS TO FULFILL ITS MISSION THROUGH FACILITATING THE BROADCAST OF RELIGIOUS TEACHINGS AND RELIGIOUS MUSIC. THE ORGANIZATION OPERATES STATIONS THROUGHOUT THE UNITED STATES AS WELL AS BRINGS ACCESS TO ITS PROGRAMMING THROUGH ONLINE FORUMS ON THE INTERNET. ACTIVITIES AND PROGRAMS ARE DESIGNED TO FILL THE AIRWAVES WITH MESSAGES OF FAITH, HOPE, AND LOVE ENABLING LISTENERS TO CONNECT TO JESUS AND TO EACH OTHER. | Desc |
| Total Program Service Expenses | $966,521 | 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 | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | 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 | Yes (true) | 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 | Yes (true) | 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 | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 5 | 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 | LA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | MS | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | PA | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | TN | 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 J | AddressLine1Txt |
| City | TWIN FALLS | CityNm |
| State Abbreviation | ID | StateAbbreviationCd |
| ZIP | 83303 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DENNIS CLOUNCH | ||||||
| TREASURER/DI | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOHN DEVINE | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| 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 |
| MIKE KESSELL | ||||||
| VP/DIRECTOR | 5.00 | Yes (X) | 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 |
| Government Grants | $25,700 | GovernmentGrantsAmt |
| All Other Contributions | $10,702,534 | AllOtherContributionsAmt |
| Noncash Contributions | $10,073,189 | NoncashContributionsAmt |
| Total Contributions | $10,728,234 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAMMING INCOME | Desc |
| Total Revenue Column | $185,306 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $185,306 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $185,306 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $558 | TotalRevenueColumnAmt |
| Exclusion | $558 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $163,894 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $163,894 | RelatedOrExemptFuncIncomeAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,582 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $85,582 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $85,582 | TotalRevenueColumnAmt |
| Exclusion | $85,582 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,636 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $6,636 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,636 | TotalRevenueColumnAmt |
| Exclusion | $6,636 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | ExclusionExclusionAmt |
|---|---|---|---|
| INSURANCE CLAIMS | 900099 | $11,734 | $11,734 |
| LOSS ON INVESTMENT | 900099 | -$590 | -$590 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $11,144 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $11,181,354 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $349,200 | RelatedOrExemptFuncIncomeAmt |
| Exclusion | $103,920 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $250,770 | TotalAmt |
| Program Services | $250,770 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $866 | TotalAmt |
| Program Services | $866 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $199,168 | TotalAmt |
| Program Services | $179,021 | ProgramServicesAmt |
| Management And General | $6,512 | ManagementAndGeneralAmt |
| Fundraising | $13,635 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,125 | TotalAmt |
| Program Services | $4,541 | ProgramServicesAmt |
| Management And General | $186 | ManagementAndGeneralAmt |
| Fundraising | $398 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,633 | TotalAmt |
| Program Services | $11,921 | ProgramServicesAmt |
| Management And General | $878 | ManagementAndGeneralAmt |
| Fundraising | $1,834 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,150 | TotalAmt |
| Program Services | $9,022 | ProgramServicesAmt |
| Management And General | $364 | ManagementAndGeneralAmt |
| Fundraising | $764 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,787 | TotalAmt |
| Program Services | $1,688 | ProgramServicesAmt |
| Management And General | $6,099 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,161 | TotalAmt |
| Management And General | $34,161 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $54,585 | TotalAmt |
| Program Services | $51,178 | ProgramServicesAmt |
| Management And General | $645 | ManagementAndGeneralAmt |
| Fundraising | $2,762 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,281 | TotalAmt |
| Fundraising | $1,281 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,550 | TotalAmt |
| Program Services | $36,939 | ProgramServicesAmt |
| Management And General | $1,919 | ManagementAndGeneralAmt |
| Fundraising | $2,692 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $399 | TotalAmt |
| Program Services | $399 | ProgramServicesAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,645 | TotalAmt |
| Program Services | $23,645 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,133 | TotalAmt |
| Program Services | $338,383 | ProgramServicesAmt |
| Management And General | $1,750 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,642 | TotalAmt |
| Program Services | $3,632 | ProgramServicesAmt |
| Management And General | $1,010 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,307 | TotalAmt |
| Program Services | $34,307 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,794 | TotalAmt |
| Program Services | $14,794 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | HD UTILIZATION FEES | Desc |
| Total | $5,415 | TotalAmt |
| Program Services | $5,415 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,043,411 | TotalAmt |
| Program Services | $966,521 | ProgramServicesAmt |
| Management And General | $53,524 | ManagementAndGeneralAmt |
| Fundraising | $23,366 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $57,470 | BOYAmt |
| EOY | $261,360 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,443 | BOYAmt |
| EOY | $34,826 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $274,368 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $1,345 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $442,581 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,307 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $833,874 | BOYAmt |
| EOY | $408,274 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $10,028,916 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,454 | BOYAmt |
| EOY | $53,285 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $916,241 | BOYAmt |
| EOY | $11,062,374 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $19,558 | BOYAmt |
| EOY | $53,448 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,700 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,258 | BOYAmt |
| EOY | $53,448 | 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 | $870,983 | BOYAmt |
| EOY | $11,008,926 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $870,983 | BOYAmt |
| EOY | $11,008,926 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $916,241 | BOYAmt |
| EOY | $11,062,374 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $10,137,943 | ReconcilationRevenueExpnssAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| 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 Minus1 Year | $1,322,840 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,728,234 | CurrentTaxYearAmt |
| Total | $12,051,074 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $109,076 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $349,200 | CurrentTaxYearAmt |
| Total | $458,276 | TotalAmt |
Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $11,144 | CurrentTaxYearAmt |
| Total | $11,144 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,431,916 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,088,578 | CurrentTaxYearAmt |
| Total | $12,520,494 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,321,792 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,551,428 | CurrentTaxYearAmt |
| Total | $11,873,220 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $12,254 | CurrentTaxYearMinus1YearAmt |
| Total | $12,254 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,334,046 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,551,428 | CurrentTaxYearAmt |
| Total | $11,885,474 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $635,020 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $17,767 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,140 | CurrentTaxYearAmt |
| Total | $103,907 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $17,767 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $86,140 | CurrentTaxYearAmt |
| Total | $103,907 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $1,449,683 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $11,174,718 | CurrentTaxYearAmt |
| Total | $12,624,401 | 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 | $136,782 | OtherCostOrOtherBasisAmt |
| Depreciation | $8,524 | DepreciationAmt |
| Book Value | $128,258 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $242,434 | OtherCostOrOtherBasisAmt |
| Depreciation | $25,783 | DepreciationAmt |
| Book Value | $216,651 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $408,274 | TotalBookValueLandBuildingsAmt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | false | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRACE COMMUNITY CHURCH | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4111 PLAINS BLVD | AddressLine1Txt |
| City | AMARILLO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79106 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 752048265 | RecipientEIN |
| IRC Section | 501C3 | IRCSectionDesc |
| Cash Grant | $770 | CashGrantAmt |
| Non Cash Assistance | $250,000 | NonCashAssistanceAmt |
| Valuation Method Used | FMV | ValuationMethodUsedDesc |
| Non Cash Assistance | LOAN FORGIVENES | NonCashAssistanceDesc |
| Purpose Of Grant | GENERAL SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
Schedule M IRS990ScheduleM
Intellectual Property IntellectualPropertyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $7,138,305 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Securities Closely Held Stock SecuritiesCloselyHeldStockGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $1,913 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Real Estate Commercial RealEstateCommercialGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $42,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | FAIR MARKET VALUE | MethodOfDeterminingRevenuesTxt |
Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)
| Non Cash CheckboxNonCashCheckboxInd | DescDesc | ContributionContributionCnt | Noncash Contributions Rpt F990NoncashContributionsRptF990Amt | Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt |
|---|---|---|---|---|
| Yes (X) | ROYALTY INSTALL | 1 | $2,422,623 | FAIR MARKET VALUE |
| Yes (X) | NOTES RECEIVABL | 1 | $468,348 | FAIR MARKET VALUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | false | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | Yes (true) | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | false | ThirdPartiesUsedInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE M, PAGE 2, PART II | FormAndLineReferenceDesc |
| Explanation | COLUMN B IS THE NUMBER OF CONTRIBUTIONS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 1, ITEM B | AFTER THE INITIAL FILING OF THE ORIGINAL RETURN, THE CERTIFIED FINANCIAL AUDIT COVERING THE FILING YEAR WAS COMPLETED. THE AUDIT REFLECTED SEVERAL ADJUSTMENTS TO REVENUE AND EXPENSES. THIS AMENDED RETURN MORE ACCURATELY REFLECTS THE ORGANIZATION'S OPERATIONS AND REFLECTS CHANGES IN IN SEVERAL AREAS INCLUDING: PART I - REPORTING THE NON-CASH CONTRIBUTIONS AT THE FAIR MARKET VALUE ON THE DATE OF DONATION AND ADDITIONAL EXPENSES NOT RECORDED ON THE ORIGINAL RETURN. PART VIII - INCREASE THE CONTRIBUTIONS AMOUNTS FOR THE CORRECT FAIR MARKET VALUE OF NON-CASH CONTRIBUTIONS. PART IX - INCREASE IN GRANT EXPENSE AND A DECREASE IN DEPRECIATION EXPENSE. PART X, COLUMN (B) - DECREASE IN FIXED ASSETS. INCREASE IN INTANGIBLE ASSETS. PART XI - TO REPORT THAT THE ORGANIZATION RECEIVED AN AUDIT DONE ON SEPARATE BASIS. SCHEDULE A, PART III - THE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES IN PART VIII AND PART IX. SCHEDULE B, PART I - TO REPORT CORRECTED AMOUNTS FROM EDGEWATER BROADCASTING. SCHEDULE B, PART II - TO REPORT THE CORRECT FAIR MARKET VALUE OF THE FCC LICENSES AND ROYALTY INSTALLMENTS. SCHEDULE D, PART VI - TO REPORT THE CORRECT VALUE OF THE FIXED ASSETS AND ACCUMULATED DEPRECIATION. SCHEDULE D, PART XI AND PART XII - COMPLETED AS A AUDIT WAS DONE FOR THE ORGANIZATION. SCHEDULE I, PART II - TO INCREASE THE AMOUNT OF NON-CASH ASSISTANCE GIVEN OUT. SCHEDULE M, PART I - TO REPORT THE CORRECT FAIR MARKET VALUE OF THE NON- CASH CONTRIBUTIONS RECEIVED. |
| 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 | PART IV, QUESTION 12A THE ORGANIZATION RECEIVED A SEPARATE CERTIFIED FINANCIAL AUDIT FOR THE TIME PERIOD OF MAY 16, 2018 THROUGH JUNE 30, 2021. IT DID NOT RECEIVE ONE COVERING JUST THE FILING YEAR, SO THIS QUESTION AND ALL RELATED QUESTIONS IN PART IV AND PART XII HAVE BEEN ANSWERED AS "NO". |
| 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. |