Community Wireless of Park City

Nonprofit profile at a glance

EIN
942528451
IRS 990 coverage
2015–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Park City, UT, USA
Phone
4356499004
Rating
78
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Radio

Reported finances

Revenue
$2,220,688
Expenses
$2,349,811
Assets
$4,420,548
Liabilities
$197,600

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

Leadership & pay

14 people listed

Executive titles in this filing

  • Juliana Allely (President, General Manager)

Highest reported compensation

  • Juliana Allely (President, General Manager): $109,725 total reported compensation

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

Overview

Mission

Kpcw's mission is to serve summit and wasatch counties with local news, information, entertainment, and emergency alerts through its broadcast signal and digital media platforms. The station is also committed to provide its communication abilities to help other nonprofit organizations in our community succeed.

What it reported doing in 2024

A key pillar of kpcw's mission is to serve as an umbrella organization for nonprofits across summit and wasatch counties. We offer nonprofit organizations discounted underwriting at 20% below commerical rates, and we encourage them to let us know when they have news and upcoming events we should be communicating to our audience. Beyond interviewing these organziations for local news stories and on our public affairs shows, nonprofits can post event details, programming updates, and volunteer opportunities at no charge on the kpcw community calendar. Our djs read nearly 12,000 of these calendar posts as public service announcements (psas) each year, totaling more than $300,000 in free airtime value for area nonprofits annually and we offer free underwriting credit to nonprofits that join us for our biannual pledge drives, saving them critical marketing expenditures as they work to communicate with the constituencies they serve. In fiscal year 2025, kpcw awarded nearly $80,000 in free underwriting credits as our way of thanking local nonprofits for joining us for our 2025 pledge drives.

Operating model

Revenue model
Donor-supported. 67% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. Fundraising costs are high for each dollar raised and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 100
  • Accountability: 90
  • Sustainability: 42
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 66.5%; rating input score 66
  • Program expense ratio: 61.5%; rating input score 61
  • Fundraising efficiency: $3.21 raised per $1 spent on fundraising; rating input score 9; 9th 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 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • 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: Pass

Sustainability

  • Operating margin: -5.8%; rating input score 19; 19th percentile among comparable filings
  • Total-asset coverage ratio: 1.88; rating input score 60; 60th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 72; 72nd percentile among comparable filings
  • Officer compensation ratio: 4.7%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 10.5% per year; rating input score 100; 66th percentile among comparable filings
  • Revenue growth: 0.9% per year; rating input score 100; 15th percentile among comparable filings
  • Asset growth: 7.1% per year; rating input score 100; 45th percentile among comparable filings

Details

  • Where the money goes: 66.5% of revenue deployed · 61.5% of spending went to programs
  • Governance: 13 of 13 board members independent · 6 of 8 filing controls reported
  • Programs: 4 filed program accomplishments · $1.4M in reported program spending
  • Leadership: top reported pay $110K · 14 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 10 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: Filed and resolved organization relationships.
  • 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 — Financial Efficiency: Fundraising efficiency scored 9/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Sustainability: Operating margin scored 19/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.