Associated Christian Broadcasters

Nonprofit profile at a glance

EIN
341004143
IRS 990 coverage
2009–2024
Forms available
Form 990 2024, Form 990-EZ 2022
Location
Lima, OH, USA
Phone
4192282242
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Media, Communications Organizations
Affiliation
Christianity

Official website

Reported finances

Revenue
$945,225
Expenses
$623,098
Assets
$2,686,381
Liabilities
$7,386

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Stan Long (Vice President)
  • Scott McKenzie (President)

People named in this filing

  • Daniel Fultz (Trustee)
  • Stan Long (Vice President)
  • Dustin Hefner (Treasurer)

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

Christian Radio Station

What it reported doing in 2024

Witnessing The Good News on 3 Radio Station Channels

Operating model

Revenue model
Donor-supported. 92% of the money available for current operations came from contributions and gifts.
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 - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 94
  • Sustainability: 83
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 48.7%; rating input score 49
  • Program expense ratio: 60%; rating input score 60
  • Fundraising efficiency: $8.61 raised per $1 spent on fundraising; rating input score 33; 33rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 6 of 7 controls in place; rating input score 86
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • 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: 34.1%; rating input score 86; 86th percentile among comparable filings
  • Total-asset coverage ratio: 4.31; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 76; 76th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 81; 81st percentile among comparable filings

Growth

  • Program expense growth: -5.5% per year; rating input score 0; 7th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 24th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 32nd percentile among comparable filings

Details

  • Where the money goes: 48.7% of revenue deployed · 60% of spending went to programs
  • Governance: 5 of 5 board members independent · 6 of 7 filing controls reported
  • Programs: 1 filed program accomplishment · $374K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 49/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 33/100.
  • High — Growth: Program expense growth scored 0/100.
  • Review — Accountability: Governance controls: Independent financial-statement audit not reported.