Central Dakota Enterprises Inc

Nonprofit profile at a glance

EIN
450340393
IRS 990 coverage
2010–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Mandan, ND, USA
Phone
7016632345
Rating
76
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Radio
Affiliation
Christianity

Official website

Reported finances

Revenue
$507,039
Expenses
$470,821
Assets
$623,208
Liabilities
$6,318

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

Leadership & pay

8 people listed

Highest reported compensation

  • Brad Bales (Station Manager): $113,542 total reported compensation

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

Overview

Mission

To advance the work of the Lord Jesus Christ on earth by broadcasting the Gospel of Christ.

What it reported doing in 2024

Central Dakota Enterprises, Inc. operates a 100,000-Watt non-profit Christian radio station (KNDR 104.7 FM) for the Central Dakotas. KNDR's service area is an 80-mile radius of Mandan, ND with three 30-mile radius translators in Beulah, ND, Firesteel and Mobridge, SD. KNDR is a 24-hour continuous broadcasting station. Christian music makes up approximately 75% of the listening schedule. KNDR also has a strong commitment to Bible teaching and faith-based talk programs reinforcing the message in the music which makes up the remaining 25% of the schedule. The station is an active participant in the North Dakota State Emergency Alert System. The station endeavors to reflect family friendly events and community resources in our listening area on our website and makes the airwaves available to local public service announcements and interviews. Additionally, KNDR provides financial (a portion of the annual Sharathon KNDR fundraising proceeds to a local, non-profit organization), material (giveaways and promotional items and gift baskets) and airwave resources (Day and Half Day Sponsorship underwriting opportunities) for individuals and non-profit, Christian organizations in the listening area for their fundraising and functional needs.Central Dakota Enterprises, Inc. also operates a 4,200-Watt non-profit and non-commercial Christian radio station (KXRP 91.3 FM) for Central North Dakota. KXRP's service area is about a 45-mile radius of Mandan, ND, with one 20-mile radius translator Williston, ND. KXRP is a 24-hour continuous broadcasting station. Christian music makes up approximately 100% of the listening schedule. The station is an active participant in the North Dakota State Emergency Alert System. The station endeavors to reflect family friendly events and community resources in our listening area on our website and makes the airwaves available to local public service announcements and interviews. KXRP partners with KNDR in the CDE mission.

Operating model

Revenue model
Donor-supported. 82% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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 a large share of available resources goes toward mission work. Some filing-based governance responses are negative or unanswered and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 92
  • Accountability: 69
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 68.7%; rating input score 69
  • Program expense ratio: 73.1%; rating input score 73
  • Fundraising efficiency: $12.61 raised per $1 spent on fundraising; rating input score 45; 45th 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: 2 of 8 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 7.1%; rating input score 55; 55th percentile among comparable filings
  • Total-asset coverage ratio: 1.32; rating input score 52; 52nd percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 69; 69th percentile among comparable filings
  • Officer compensation ratio: 24.1%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: 2.7% per year; rating input score 100; 30th percentile among comparable filings
  • Revenue growth: 3.6% per year; rating input score 100; 35th percentile among comparable filings
  • Asset growth: 11.6% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 68.7% of revenue deployed · 73.1% of spending went to programs
  • Governance: 7 of 7 board members independent · 2 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $344K in reported program spending
  • Leadership: top reported pay $114K · 8 people listed
  • Consistency: 27 of 27 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 15 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • High — Accountability: Governance controls: 5 of 7 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 45/100.
  • Review — Sustainability: Operating margin scored 55/100.
  • Review — Sustainability: Total-asset coverage ratio scored 52/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.