Christian Radio Friends Inc

Nonprofit profile at a glance

EIN
351997541
IRS 990 coverage
2015–2025
Forms available
Form 990 2025, Form 990-EZ 2018
Location
Elkhart, IN, USA
Phone
5748755166
Rating
66
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Reported finances

Revenue
$17,522
Expenses
$76,226
Assets
$409,449
Liabilities
$233,943

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • Douglas Moore (President)

Highest reported compensation

  • Douglas Moore (President): $73,082 total reported compensation
  • Rachelle Brandt (Board Member): $34,497 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization purchases air time on locally owned radio stations to broadcast nationally syndicated christian radio programs. The organization also owns the fm radio frequency for the constantine Michigan area which is operating as a repeater station for 104.7fm radio station of christian religious music and teaching.

What it reported doing in 2025

Program services in the year included raising money to put sponsorship ads on a radio station in carrying out the organization's mission as well as support the operating expenses of a radio frequency that broadcasts christian religious music and teaching.

Operating model

Revenue model
Donor-supported. 100% 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 - A large share of available resources goes toward mission work and the filed numbers largely add up. A relatively small share of voting board members are independent and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 90
  • Accountability: 10
  • Sustainability: 20
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

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: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 10th percentile among comparable filings
  • Governance controls: 2 of 9 controls in place; rating input score 25
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -335%; rating input score 8; 8th percentile among comparable filings
  • Total-asset coverage ratio: 5.37; rating input score 53; 53rd percentile among comparable filings
  • Liabilities to assets ratio: 0.57; rating input score 7; 7th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: -9.7% per year; rating input score 0; 27th percentile among comparable filings
  • Revenue growth: -14.6% per year; rating input score 0; 24th percentile among comparable filings
  • Asset growth: -0.9% per year; rating input score 0; 32nd percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 2 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $76K in reported program spending
  • Leadership: top reported pay $73K · 3 people listed
  • Consistency: 15 of 15 current checks pass
  • Schedules: 5 filed schedules
  • Filing history: 7 filing years from 2015 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 1 filed related-organization link
  • 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: Independent voting board scored 0/100.
  • High — Accountability: Governance controls: 5 of 7 not reported.
  • High — Sustainability: Operating margin scored 8/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 53/100.
  • High — Sustainability: Liabilities to assets ratio scored 7/100.