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RADIO BY GRACE INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
RADIO BY GRACE INC (EIN 83-1745469)
Tax period
2024-07-01 to 2025-06-30
Filed
2026-01-14
IRS object ID
202610149349301116
Schema version
2024v5.0
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)
Return2026-01-14T12:56:00-05:00ReturnTs
Tax Period End2025-06-30TaxPeriodEndDt

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 Begin2024-07-01TaxPeriodBeginDt

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
Signature2026-01-14SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELAINE L SOMMERVILLE CPAPreparerPersonNm
PTINP00204458PTIN
Phone8177955046PhoneNum
Preparation2026-01-14PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerWILLIAM GEHMPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 3746AddressLine1Txt
CityAMARILLOCityNm
State AbbreviationTXStateAbbreviationCd
ZIP79116ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$851,744GrossReceiptsAmt
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 Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee10TotalEmployeeCnt
Total Volunteers7TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$128,085PYContributionsGrantsAmt
CY Contributions Grants$281,329CYContributionsGrantsAmt
PY Program Service Revenue$215,962PYProgramServiceRevenueAmt
CY Program Service Revenue$206,993CYProgramServiceRevenueAmt
PY Investment Income-$372,185PYInvestmentIncomeAmt
CY Investment Income$3,668CYInvestmentIncomeAmt
PY Other Revenue$261,604PYOtherRevenueAmt
CY Other Revenue$287,386CYOtherRevenueAmt
PY Total Revenue$233,466PYTotalRevenueAmt
CY Total Revenue$779,376CYTotalRevenueAmt
PY Grants And Similar Paid$189,341PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$288,433PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$251,566CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$77,755CYTotalFundraisingExpenseAmt
PY Other Expenses$733,746PYOtherExpensesAmt
CY Other Expenses$617,575CYOtherExpensesAmt
PY Total Expenses$1,211,520PYTotalExpensesAmt
CY Total Expenses$869,141CYTotalExpensesAmt
PY Revenues Less Expenses-$978,054PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$89,765CYRevenuesLessExpensesAmt
Total Assets BOY$10,761,580TotalAssetsBOYAmt
Total Assets EOY$10,333,507TotalAssetsEOYAmt
Total Liabilities BOY$1,080,815TotalLiabilitiesBOYAmt
Total Liabilities EOY$752,188TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$9,680,765NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$9,581,319NetAssetsOrFundBalancesEOYAmt
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$675,576ExpenseAmt
Revenue$407,627RevenueAmt
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$675,576TotalProgramServiceExpensesAmt
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 Document34IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee10EmployeeCnt
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 Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
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)
PersonMARKKI MARINEZPersonNm
Phone8063504442PhoneNum

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 (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WILLIAM GEHM
PRESIDENT/DI5.00Yes (X)Yes (X)$0$0$0
RIC VOGELGESANG
TREASURER/DI5.00Yes (X)Yes (X)$0$0$0
MIKE KESSELL
SEC/DIRECTOR5.00Yes (X)Yes (X)$0$0$0
TODD ROLLISON
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$281,329AllOtherContributionsAmt
Total Contributions$281,329TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPROGRAMMING INCOMEDesc
Business900099BusinessCd
Total Revenue Column$206,993TotalRevenueColumnAmt
Related Or Exempt Func Income$206,993RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$206,993TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,168TotalRevenueColumnAmt
Exclusion$3,168ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$199,614TotalRevenueColumnAmt
Related Or Exempt Func Income$199,614RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$86,633RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$86,633RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$86,633TotalRevenueColumnAmt
Exclusion$86,633ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Other$72,868OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Other$72,368OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Other$500OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$500TotalRevenueColumnAmt
Related Or Exempt Func Income$500RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$520GrossSalesOfInventoryAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$520TotalRevenueColumnAmt
Related Or Exempt Func Income$520RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescOTHERDesc
Business900099BusinessCd
Total Revenue Column$619TotalRevenueColumnAmt
Exclusion$619ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$619OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$779,376TotalRevenueColumnAmt
Related Or Exempt Func Income$407,627RelatedOrExemptFuncIncomeAmt
Exclusion$90,420ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$199,350TotalAmt
Program Services$90,697ProgramServicesAmt
Management And General$57,153ManagementAndGeneralAmt
Fundraising$51,500FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$2,987TotalAmt
Program Services$1,487ProgramServicesAmt
Fundraising$1,500FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$34,734TotalAmt
Program Services$17,432ProgramServicesAmt
Management And General$7,533ManagementAndGeneralAmt
Fundraising$9,769FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$14,495TotalAmt
Program Services$6,931ProgramServicesAmt
Management And General$4,372ManagementAndGeneralAmt
Fundraising$3,192FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,017TotalAmt
Program Services$4,017ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$36,585TotalAmt
Management And General$36,585ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$27,374TotalAmt
Program Services$27,374ProgramServicesAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$2,961TotalAmt
Program Services$1,439ProgramServicesAmt
Fundraising$1,522FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$50,113TotalAmt
Program Services$39,747ProgramServicesAmt
Management And General$3,053ManagementAndGeneralAmt
Fundraising$7,313FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$20,606TotalAmt
Program Services$20,126ProgramServicesAmt
Management And General$480ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$35,281TotalAmt
Program Services$35,281ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$369,262TotalAmt
Program Services$364,160ProgramServicesAmt
Management And General$5,102ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$6,162TotalAmt
Program Services$3,203ProgramServicesAmt
Fundraising$2,959FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$1,861TotalAmt
Program Services$1,861ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$38,573TotalAmt
Program Services$38,573ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$22,345TotalAmt
Program Services$20,813ProgramServicesAmt
Management And General$1,532ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

FieldValueIRS element (for citing)
DescAUDIO PRODUCTION COSTSDesc
Total$2,435TotalAmt
Program Services$2,435ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$869,141TotalAmt
Program Services$675,576ProgramServicesAmt
Management And General$115,810ManagementAndGeneralAmt
Fundraising$77,755FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$31,041BOYAmt
EOY$193,269EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$57,194BOYAmt
EOY$164,012EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$202,455BOYAmt
EOY$28,799EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$89,168BOYAmt
EOY$55,568EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$17,363BOYAmt
EOY$17,363EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$63,338BOYAmt
EOY$53,770EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$524,427LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$178,388LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$384,611BOYAmt
EOY$346,039EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$9,907,865BOYAmt
EOY$9,474,142EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$8,545BOYAmt
EOY$545EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$10,761,580BOYAmt
EOY$10,333,507EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$21,699BOYAmt
EOY$14,334EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,059,116BOYAmt
EOY$737,854EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,080,815BOYAmt
EOY$752,188EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$9,680,765BOYAmt
EOY$9,581,319EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$9,680,765BOYAmt
EOY$9,581,319EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,761,580BOYAmt
EOY$10,333,507EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$89,765ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$9,681OtherChangesInNetAssetsAmt
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 Minus4 Years$176,806CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$566,692CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$542,131CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$128,085CurrentTaxYearMinus1YearAmt
Current Tax Year$281,329CurrentTaxYearAmt
Total$1,695,043TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$349,200CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$327,064CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$379,483CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$399,490CurrentTaxYearMinus1YearAmt
Current Tax Year$407,127CurrentTaxYearAmt
Total$1,862,364TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,144CurrentTaxYearMinus4YearsAmt
Total$11,144TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$537,150CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$893,756CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$921,614CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$527,575CurrentTaxYearMinus1YearAmt
Current Tax Year$688,456CurrentTaxYearAmt
Total$3,568,551TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year Minus3 Years$5,996CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus1 Year$11,050CurrentTaxYearMinus1YearAmt
Total$17,046TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$165,356CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$153,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$180,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$273,524CurrentTaxYearMinus1YearAmt
Current Tax Year$237,551CurrentTaxYearAmt
Total$1,009,718TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$165,356CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$159,033CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$180,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$284,574CurrentTaxYearMinus1YearAmt
Current Tax Year$237,551CurrentTaxYearAmt
Total$1,026,764TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$2,541,787PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$86,140CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70,634CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$77,171CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$79,587CurrentTaxYearMinus1YearAmt
Current Tax Year$89,801CurrentTaxYearAmt
Total$403,333TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$86,140CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70,634CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$77,171CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$79,587CurrentTaxYearMinus1YearAmt
Current Tax Year$89,801CurrentTaxYearAmt
Total$403,333TotalAmt

Net Income From Other UBI NetIncomeFromOtherUBIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$1,030CurrentTaxYearMinus1YearAmt
Total$1,030TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$11,144CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus1 Year$457CurrentTaxYearMinus1YearAmt
Current Tax Year$619CurrentTaxYearAmt
Total$12,220TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$634,434CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$964,390CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$998,785CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$608,649CurrentTaxYearMinus1YearAmt
Current Tax Year$778,876CurrentTaxYearAmt
Total$3,985,134TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.63780PublicSupportCY509Pct
Public Support PY5090.65080PublicSupportPY509Pct
Investment Income CY0.10000InvestmentIncomeCYPct
Investment Income PY0.10000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SUPPORTING SCHEDULELIQUIDATING ASSET TRANSFER 1,321,792 LIQUIDATING ASSET TRANSFER 10,551,428 LIQUIDATING ASSET TRANSFER 560,000 LIQUIDATING ASSET TRANSFER 492,401
PART III, LINE 12MISCELLANEOUS 12,220
SUPPLEMENTAL INFORMATIONPART III - THE ORGANIZATION COMPLETED ITS FIRST FIVE YEARS AND IS FILING FOR YEAR SEVEN. IN THE PROCESS OF APPLYING THE PUBLIC CHARITY TESTING, IT WAS DETERMINED THAT THE FILING ORGANIZATION RECEIVED ALL THE ASSETS ASSOCIATED WITH THE EXEMPT PURPOSES OF ANOTHER EXEMPT ORGANIZATION. THE TRANSFER OF THE PROGRAM ASSETS FROM ANOTHER 501(C)(3)/509(A)(2) ORGANIZATION QUALIFIES AS AN UNUSUAL GRANT AND THE RELATED CONTRIBUTIONS HAVE BEEN EXCLUDED FROM LINE 1 OF PART III FOR ALL APPLICABLE YEARS.

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$42,000OtherCostOrOtherBasisAmt
Book Value$42,000BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$134,926OtherCostOrOtherBasisAmt
Depreciation$27,799DepreciationAmt
Book Value$107,127BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$347,501OtherCostOrOtherBasisAmt
Depreciation$150,589DepreciationAmt
Book Value$196,912BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$346,039TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescRIGHT-OF USE OPERATING LEASEDesc
Amt$737,854Amt
FieldValueIRS element (for citing)
Total Liability$737,854TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$769,695TotalRevEtcAuditedFinclStmtAmt
Other Revenue-$9,681OtherRevenueAmt
Revenue Not Reported-$9,681RevenueNotReportedAmt
Revenue Subtotal$779,376RevenueSubtotalAmt
Total Revenue Per Form990$779,376TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$869,141TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$869,141ExpensesSubtotalAmt
Total Expenses Per Form990$869,141TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XRADIO BY GRACE (RBG) 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 RECONCILATION IS NOT PROVIDED HEREIN, AS THE BEGINNING AND EDING 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 TAX 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. RGB 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 STATEMENTS OF ACTIVITIES AND CHANGES IN NET ASSETS FOR THE YEARS ENDED JUNE 30, 2025 AND 2024. 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 2022.
SCHEDULE D, PAGE 4, PART XI, LINE 2DLOSS ON IMPAIRMENT OF LICENSES -9,681

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 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 11BTHE FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM. AFTER PREPARATION IS COMPLETE, THE ORGANIZATION'S ACCOUNTING CONSULTANT REVIEWS THE FORM 990. ONCE THE ACCOUNTANT IS SATISFIED WITH THE INFORMATION, SHE CIRCULATES 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 -9,681

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 OrgfalseGiftGrntCapContriFromOthOrgInd
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