Alabama Christian Radio Inc

Nonprofit profile at a glance

EIN
412212581
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Opelika, AL, USA
Phone
3347058004
Rating
75
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religious Radio
Affiliation
Christianity

Official website

Reported finances

Revenue
$382,952
Expenses
$352,555
Assets
$176,394
Liabilities
$6,075

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

4 people listed

Executive titles in this filing

  • JOSEPH MAY (PRESIDENT)

People named in this filing

  • CHARLES D LANE (BOARD MEMBER)
  • MACK BALLARD (BOARD MEMBER)
  • JOSEPH MAY (PRESIDENT)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization owns and operates a radio station that broadcasts various formats of christian music and programming designed to bring listeners to a knowledge of christ and educate and disciple them.

What it reported doing in 2024

Christian radio broadcasting is accomplished through airtime sponsorships from individuals and businesses.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 93
  • Accountability: 68
  • Sustainability: 46
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 83.9%; rating input score 84
  • Program expense ratio: 90.9%; rating input score 91
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 90.9%; rating input score 91; 13th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 20th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.9%; rating input score 56; 56th percentile among comparable filings
  • Total-asset coverage ratio: 0.5; rating input score 24; 24th percentile among comparable filings
  • Liabilities to assets ratio: 0.03; rating input score 35; 35th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings

Growth

  • Program expense growth: -0.1% per year; rating input score 0; 30th percentile among comparable filings
  • Revenue growth: -0.9% per year; rating input score 0; 20th percentile among comparable filings
  • Asset growth: -9.2% per year; rating input score 0; 6th percentile among comparable filings

Details

  • Where the money goes: 83.9% of revenue deployed · 90.9% of spending went to programs
  • Governance: 3 of 4 board members independent · 4 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $321K in reported program spending
  • Leadership: top reported pay $0 · 4 people listed
  • Consistency: 24 of 25 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 13 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Accountability: Governance controls: 3 of 7 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 24/100.
  • Review — Sustainability: Operating margin scored 56/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • Moderate — Sustainability: Liabilities to assets ratio scored 35/100.