Four Rivers Community Broadcasting Corpo

Nonprofit profile at a glance

EIN
232809815
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Harleysville, PA, USA
Phone
2157212141
Rating
64
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Radio

Official website

Reported finances

Revenue
$2,238,452
Expenses
$1,844,391
Assets
$7,290,226
Liabilities
$1,914,306

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

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID W BAKER (TRUSTEE/VICE PRESIDENT)
  • CHARLES W LOUGHERY (TRUSTEE/PRESIDENT)
  • BILLY DUNN (EXECUTIVE DIRECTOR)

Highest reported compensation

  • DAVID W BAKER (TRUSTEE/VICE PRESIDENT): $234,811 total reported compensation
  • CHARLES W LOUGHERY (TRUSTEE/PRESIDENT): $190,418 total reported compensation
  • BILLY DUNN (EXECUTIVE DIRECTOR): $134,100 total reported compensation

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

Overview

Mission

Non-commercial educational radio broadcasting.

What it reported doing in 2024

Provide 24 hour non-commercial educational radio broadcasts, including religious music, to thousands of general public listeners.

Operating model

Revenue model
Donor-supported. 87% 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 - The filed numbers largely add up and most filed governance safeguards are in place. A relatively small share of available resources goes toward mission work and few specific pay-setting methods are documented in the filing; unanswered boxes are not proof of absence.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 65
  • Accountability: 66
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.5%; rating input score 57
  • Program expense ratio: 66.5%; rating input score 66
  • Fundraising efficiency: $9.13 raised per $1 spent on fundraising; rating input score 35; 35th 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: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 8th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 17.6%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 3.95; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.26; rating input score 37; 37th percentile among comparable filings
  • Officer compensation ratio: 38.5%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: 1.5% per year; rating input score 100; 19th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
  • Asset growth: 3.6% per year; rating input score 100; 27th percentile among comparable filings

Details

  • Where the money goes: 57.5% of revenue deployed · 66.5% of spending went to programs
  • Governance: 4 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.2M in reported program spending
  • Leadership: top reported pay $235K · 10 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 32 of 32 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Independent voting board scored 50/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 35/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 37/100.