2017-08-14T14:06:02-07:00 2015-09-30 Regalia & Associates CPAs 103 Town Country Dr Ste K Danville CA 94526 990 2014-10-01 941347046 The Pacifica Foundation PACI 5108492590 1925 Martin Luther King Jr Way Berkeley CA 94704 Bill Crosier Director/Interim ED 2017-08-14 true Douglas W Regalia P00186389 9253140390 2014 2021-01-29 14:40:06Z X Bill Crosier 12315748 false false X www.pacifica.org X 1946 CA The Pacifica Foundation is a Non-Commercial, listener-supported, education and community public radio organization operating in various markets throughout the country. 22 20 233 1170 0 11778667 11527329 561261 552924 793 8953 116403 120679 12457124 12209885 0 0 6972185 6545641 0 2597072 6273479 5832117 13245664 12377758 -788540 -167873 3538014 3269213 6632544 5764158 -3094530 -2494945 The Pacifica Foundation is a Non-Commercial, listener-supported, education and community public radio organization operating in various markets throughout the country. false false 5826081 552924 The Pacifica Foundation Owns and operates five non-commercial radio stations, and provides copies of radio programs to other non-commercial radio stations, schools, colleges, universities, and other individuals.The Foundation Provides archived materials from historical events, previous Pacifica Foundation radio programs, and events to other commercial and non-commercial media companies, schools, colleges, universities, and individuals. 5826081 true true false false false false false false false true true false false false true true true 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 true 54 0 true 233 true false false false false false true true true true false 0 false false false false false false false false false false X 22 20 false false false false true true false true true false true true true true true true true true true true false AK AL AR CA CT FL GA HI IL KS KY MA MD ME MI MN MO MS NC NH NJ NM NY OH OK OR PA RI SC TN UT VA WA WI WV X X Sam Agarwal 5108492590 1925 Martin Luther King Jr Way Berkeley CA 947041037 John Proffitt Exec Director 40.00 0.00 X X 33510 0 0 Raul Salvador CFO 40.00 0.00 X X 66346 0 0 Janet Kobren Secretary 2.00 0.00 X X 0 0 0 Brenda Medina Asst. Secretary 2.00 0.00 X X 0 0 0 Lydia Brazon Director 2.00 0.00 X 0 0 0 Tony Norman Chairman 2.00 0.00 X X 0 0 0 Teresa Allen Director 2.00 0.00 X 0 0 0 Rodrigo Argueta Director 2.00 0.00 X 0 0 0 Carolyn Birden Director 2.00 0.00 X 0 0 0 Jim Brown Director 2.00 0.00 X 0 0 0 Steve Brown Director 2.00 0.00 X 0 0 0 Adrian Casenave Director 2.00 0.00 X 0 0 0 Janet Coleman Director 2.00 0.00 X 0 0 0 Benito Diaz Director 2.00 0.00 X 0 0 0 Brian Edwards-Tiekert Director 2.00 0.00 X 0 0 0 Jose Luis Fuentes-Roman Director 2.00 0.00 X 0 0 0 Heather Gray Thru 12915 Director 2.00 0.00 X 0 0 0 Kim Kaufman Thru 43015 Director 2.00 0.00 X 0 0 0 Luzette King Thru 121014 Director 2.00 0.00 X 0 0 0 Hank Lamb Thru 12915 Director 2.00 0.00 X 0 0 0 Janis Lane-Ewart Director 2.00 0.00 X 0 0 0 Robert Mark Director 2.00 0.00 X 0 0 0 Robert Rabin Director 2.00 0.00 X 0 0 0 George Retter Director 2.00 0.00 X 0 0 0 Lawrence Reyes Director 2.00 0.00 X 0 0 0 Cerene Roberts Director 2.00 0.00 X 0 0 0 Mandeh Saba Thru 11315 Director 2.00 0.00 X 0 0 0 Pete Tucker Director 2.00 0.00 X 0 0 0 Richard Uzzell Thru 12915 Director 2.00 0.00 X 0 0 0 Margy Wilkinson Director 2.00 0.00 X 0 0 0 99856 0 false false false Armanino LLP 12657 Alcosta Blvd Suite 500 San Ramon CA 94583 Auditing Services 108965 1 196317 11331012 161421 11527329 Affiliate Income 515100 233073 233073 Premium Sales 515100 58351 58351 SCA Income 515100 261500 261500 552924 8953 8953 0 0 1400 1400 1400 1400 0 104483 196317 105863 -1380 0 0 Miscellaneous 515100 120659 120659 120659 12209885 552924 131012 0 0 0 0 99856 99856 0 4531223 2948032 889001 694190 148751 87065 38992 22694 1348071 706301 443577 198193 417740 266367 87252 64121 0 259482 259482 216180 216180 0 0 0 216709 145765 48656 22288 131029 95049 35980 83763 4518 77143 2102 0 0 1186221 917332 268889 14588 9377 2729 2482 0 9041 7109 1406 526 0 0 208975 69693 139178 104 218902 218902 Premiums - Shipping & P 794166 794166 Communications expense 513071 128234 382600 2237 Direct mail and telemarketing 435103 31929 678 402496 Utilities 314335 234453 79882 1230552 269906 605153 355493 12377758 5826081 3954605 2597072 X 435103 31929 678 402496 177106 243053 688491 591221 0 50028 32911 0 0 0 81571 28350 193001 32270 10922159 8623721 2275557 2298438 0 0 0 0 72260 42970 3538014 3269213 5748978 4300894 18571 156000 17000 708995 1446264 6632544 5764158 X -4615018 -3833945 404433 222945 1116055 1116055 -3094530 -2494945 3538014 3269213 -167873 767458 X false true X true false X 13093432 11971238 12676952 11778667 11527329 61047618 0 0 13093432 11971238 12676952 11778667 11527329 61047618 0 61047618 36461 25953 8805 10593 8953 90765 0 388694 269400 78761 106603 120659 964117 62102500 657407 0.98300 0.98110 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 502639 25796 476843 482154 20485 502639 1116055 67546 701447 482154 735904 380151 1116055 752560 -16656 735904 1.00000 false false false 632428 632428 2948220 2222335 725885 609464 608942 522 6468232 5595410 872822 263815 197034 66781 2298438 Accrued Rent Expenses 1446264 1446264 X 11521582 105863 105863 11415719 794166 794166 12209885 11689455 105863 105863 11583592 794166 794166 12377758 Part V, Line 4: Intended uses of the endowment fund. Endowment funds are permanently restricted investments in perpetuity, the income from which is expendable for programming and operations. Part X : FIN48 Footnote Income TaxesFinancial statement presentation follows the recommendations of ASC 740, Income Taxes. Under ASC 740, the Foundation is required to report information regarding its exposure to various tax positions taken by the Foundation and requires a two-step process that separates recognition from measurement. The first step is determining whether a tax position has met the recognition threshold; the second step is measuring a tax position that meets the recognition threshold. Management believes that the Foundation has adequately evaluated its current tax positions and has concluded that as of September 30, 2015, the Foundation does not have any uncertain tax positions for which a reserve or an accrual for a tax liability would be necessary. The Foundation may periodically receive unrelated business income requiring the organization to file separate tax returns under federal and state statutes.The Foundation has received notification from the Internal Revenue Service and the State of California that it qualifies for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. This exemption is subject to periodic review by the federal taxing authorities and management is confident that the organization continues to satisfy all federal astatutes in order to qualify for continued tax exemption status. Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 Special Events Expenses $105863 Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S Premiums netted against donations $794166 Part XII, Line 2d: Other expenses and losses per audited F/S Special Events Expenses $105863 Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S Premiums netted against donations $794166 false Various 300800 196317 104483 105863 300800 196317 104483 105863 105863 -1380 X 413 155339 FMV X 1 6082 FMV false false true Part I, Line 32, Hire and Use of Third Parties Cars, Inc 4669 Murphy Canyon Road, San Diego CA 92123. Phone 888-634-7227 Bruce Bauer, Development Director, www.careasy.org.Center for Car Donations, 1445 NW Portland Avenue, Bend OR 97701. Phone 541-647-5744 Jacquie Elliott, www.centerforcardonations.com Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder Membership is extended to listeners who donate a minimum amount of money or time during each year. Form 990, Part VI, Line 11b: Form 990 Review Process Form 990 is prepared by an outside tax professional. The form is then reviewed by the Organization's management, a member of the Board of Directors, and the Executive Director. This group of individuals then discusses the contents of the return with the outside tax professional. After a full review (with modifications where necessary), the final version of the tax return is provided to all members of the Organization's voting body. A representative of management authorizes the final Form 990 which is then e-filed with the Internal Revenue Service. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Members of the Board of Directors review all potential conflicts of interest at least annually. All personnel and board members are required to disclose (in writing) potential conflicts and any related party affiliations. Loans between the Organization and members of management and the Board are strictly prohibited. The Organization seeks full transparency on all relationships. Any potential conflicts (in fact or appearance) are discussed openly and resolved in accordance with the Organization's policies and procedures. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The compensation of the Executive Director, Chief Financial Officer, and key management employees are set and approved by the Board of Directors. Members of the Board of Directors review the compensation of all high-level personnel periodically in accordance with IRS rules and regulations. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries. Every effort is made to ensure that the process is thorough and transparent in accordance with IRS guidelines and the Organization's policies and procedures. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees Compensation of other personnel and key employees is reviewed periodically by members of management. Efforts are made to secure compensation data from industry sources in order to determine competitiveness and appropriateness of salaries and all related benefits. All decisions are then documented in personnel files. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available The governing documents, conflict of interest policy, and financial statements are available at www.pacifica.org or upon request. Amended Explanation Subsequent to filing the original tax return, The Pacifica Foundation underwent an audit of its financial statements for the year ended September 30, 2015. This audit was completed in August 2017. As a result, certain balance sheet and income statements figures were adjusted, necessitating the preparation and filing of an amended tax return. This amended return reflects these adjustments and various forms and schedules have been modified accordingly. Organization has chapters, branches, or affiliates The tax return includes the operations of the following divisions:Radio Station KPFA-Berkeley, CaliforniaRadio Station KPFK-Los Angeles, CaliforniaRadio Station KPFT-Houston, TexasRadio Station WBAI-New York, New YorkRadio Station WPFW-Washington, D.C.Pacifica Foundation National OfficePacifica Foundation Pacifica Radio ArchivesThe Organization's National Office has created policies and procedures which are followed by all divisions.