2023-09-05T15:38:17-04:00 2021-06-30 412024514 SOMMERVILLE & ASSOCIATES PC 3030 MATLOCK RD STE 201 ARLINGTON TX 760152936 990 2020-07-01 831745469 RADIO BY GRACE INC RADI 8885333551 PO BOX J TWIN FALLS ID 83303 RICK VOGELGESANG TRESASURER/DIRECTOR 8885333551 2023-09-02 true RIC VOGELGESANG 999009999 ELAINE L SOMMERVILLE CPA P00204458 8177955046 2023-09-05 2020 2023-04-26 12:10:37Z X RICK VOGELGESANG PO BOX J TWIN FALLS ID 83303 11181354 false X RADIOBYGRACE.COM X 2018 TX RADIO BY GRACE EXISTS TO PROVIDE EXCELLENT CHRISTIAN RADIO TO A MODERN GENERATION OF LISTENERS. 5 5 5 5 0 1322840 10728234 101898 185306 7194 24945 260620 1449683 11181354 250770 0 77391 229942 0 23366 501309 562699 578700 1043411 870983 10137943 916241 11062374 45258 53448 870983 11008926 X 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. false false 966521 250770 349200 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. 966521 true true false false false false false false false false true false false false false false false false false false false false false false false false false true false false false false false false false false false false true false false false false false false false false true 50 0 true 5 true false false false false false false false false false false false false X 5 5 true false false false false false false true true false false true true true true true true false false false GA AL KS LA MS PA TN X JANET ROE 2084201922 PO BOX J TWIN FALLS ID 83303 X DENNIS CLOUNCH TREASURER/DI 5.00 X X 0 0 0 JOHN DEVINE DIRECTOR 5.00 X 0 0 0 BILL GEHM PRESIDENT/DI 5.00 X X 0 0 0 DOUG GEHM SECRETARY/DI 5.00 X X 0 0 0 MIKE KESSELL VP/DIRECTOR 5.00 X X 0 0 0 false false false 25700 10702534 10073189 10728234 PROGRAMMING INCOME 185306 185306 185306 558 558 163894 163894 85582 85582 85582 85582 6636 6636 6636 6636 INSURANCE CLAIMS 900099 11734 11734 LOSS ON INVESTMENT 900099 -590 -590 11144 11181354 349200 103920 250770 250770 866 866 199168 179021 6512 13635 5125 4541 186 398 14633 11921 878 1834 10150 9022 364 764 7787 1688 6099 34161 34161 54585 51178 645 2762 1281 1281 41550 36939 1919 2692 399 399 23645 23645 340133 338383 1750 4642 3632 1010 34307 34307 14794 14794 HD UTILIZATION FEES 5415 5415 1043411 966521 53524 23366 57470 261360 11443 34826 274368 1345 442581 34307 833874 408274 10028916 13454 53285 916241 11062374 19558 53448 25700 45258 53448 X 870983 11008926 870983 11008926 916241 11062374 10137943 X false false false X 1322840 10728234 12051074 109076 349200 458276 11144 11144 1431916 11088578 12520494 1321792 10551428 11873220 12254 12254 1334046 10551428 11885474 635020 17767 86140 103907 17767 86140 103907 1449683 11174718 12624401 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 63365 63365 136782 8524 128258 242434 25783 216651 408274 false GRACE COMMUNITY CHURCH 4111 PLAINS BLVD AMARILLO TX 79106 752048265 501C3 770 250000 FMV LOAN FORGIVENES GENERAL SUPPORT 1 X 1 7138305 FAIR MARKET VALUE X 1 1913 FAIR MARKET VALUE X 1 42000 FAIR MARKET VALUE X ROYALTY INSTALL 1 2422623 FAIR MARKET VALUE X NOTES RECEIVABL 1 468348 FAIR MARKET VALUE false true false SCHEDULE M, PAGE 2, PART II COLUMN B IS THE NUMBER OF CONTRIBUTIONS. 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.