Family Life Broadcasting System

Nonprofit profile at a glance

EIN
742462675
IRS 990 coverage
2012–2022
Forms available
Form 990 2022
Location
Tucson, AZ, USA
Phone
5207426976
Rating
71
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Religious Radio

Reported finances

Revenue
$6,166,992
Expenses
$5,952,700
Assets
$0
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2022. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • Evan Carlson (President/CEO)

Highest reported compensation

  • Evan Carlson (President/CEO): $201,313 total reported compensation
  • Randy L Carlson (Chairman): $193,137 total reported compensation
  • Mack A Piotrowski (Treasurer/CFOO): $169,938 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2022. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Religious radio broadcasting

What it reported doing in 2022

Family Life Broadcasting System (dba Family Life Radio) owns and operates non-commercial radio stations and translators in Arizona, Texas, New Mexico, Wisconsin, Georgia, Florida, Tennessee, Kansas, Colorado and California. Each station broadcasts Christian music and teaching programs designed to inspire hope among listeners. In addition, each station serves the local public interest by hosting free public service announcements on its website, airing news and programs relevant to the community, and by extensive involvement in community service events and work. Family Life Radio is a listener supported, non-profit, 501 (c)(3) Organization.

Operating model

Revenue model
Donor-supported. 94% 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. Few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 77
  • Transparency & Controls: 60
  • Accountability: 77
  • Sustainability: 31
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 80.1%; rating input score 80
  • Program expense ratio: 82.5%; rating input score 83
  • Fundraising efficiency: $11.2 raised per $1 spent on fundraising; rating input score 40; 40th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 0 of 6 controls in place; rating input score 0
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Missing
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 9th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 3.5%; rating input score 46; 46th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 0; 0th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 1.1%; rating input score 80; 80th percentile among comparable filings

Growth

  • Program expense growth: 2% per year; rating input score 100; 28th percentile among comparable filings
  • Revenue growth: 3.3% per year; rating input score 100; 34th percentile among comparable filings
  • Asset growth: 1.8% per year; rating input score 100; 21st percentile among comparable filings

Details

  • Where the money goes: 80.1% of revenue deployed · 82.5% of spending went to programs
  • Governance: 6 of 10 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $4.9M in reported program spending
  • Leadership: top reported pay $201K · 13 people listed · 0 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $197K reported
  • Consistency: 33 of 33 current checks pass
  • Schedules: 7 filed schedules · includes executive pay
  • Filing history: 10 filing years from 2012 to 2022
  • Contacts: How to reach this organization
  • Related organizations: 3 filed related-organization links
  • 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 — Transparency & Controls: Pay-setting controls scored 0/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 40/100.
  • High — Sustainability: Total-asset coverage ratio scored 0/100.
  • Moderate — Sustainability: Operating margin scored 46/100.