Foundation for Creative Broadcasting

Nonprofit profile at a glance

EIN
942746379
IRS 990 coverage
2009–2024
Forms available
Form 990 2024
Location
Tucson, AZ, USA
Phone
5206231000
Rating
77
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Media, Communications Organizations

Reported finances

Revenue
$1,526,998
Expenses
$1,297,538
Assets
$2,176,837
Liabilities
$427,729

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

Leadership & pay

7 people listed

Executive titles in this filing

  • FERNANDO GONZALEZ (PRESIDENT)
  • VICKI CHANDLER (VICE PRESIDENT)
  • ELVA DE LA TORRE (EXECUTIVE DIRECTOR)

Highest reported compensation

  • ELVA DE LA TORRE (EXECUTIVE DIRECTOR): $77,222 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 connect the communities of tucson and southern Arizona to each other and to the world, with informative, engaging and creative community-based programming.

What it reported doing in 2024

Provide public radio for the tucson community, including broadcasting, programming, live performances and other related community service activities representing the diversity of tucson.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 92
  • Accountability: 100
  • Sustainability: 60
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.6%; rating input score 56
  • Program expense ratio: 64.2%; rating input score 64
  • Fundraising efficiency: $3.41 raised per $1 spent on fundraising; rating input score 10; 10th 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: 8 of 8 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: 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: 15%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0.2; rating input score 32; 32nd percentile among comparable filings
  • Officer compensation ratio: 6%; rating input score 50; 50th percentile among comparable filings

Growth

  • Program expense growth: 7.4% per year; rating input score 100; 53rd percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 11.8% per year; rating input score 100; 64th percentile among comparable filings

Details

  • Where the money goes: 55.6% of revenue deployed · 64.2% of spending went to programs
  • Governance: 6 of 6 board members independent · 8 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $833K in reported program spending
  • Leadership: top reported pay $77K · 7 people listed
  • Consistency: 35 of 35 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 16 filing years from 2009 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.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 32/100.
  • Review — Sustainability: Officer compensation ratio scored 50/100.