Friends of KIOS Broadcasting Serv of the Omaha Public Schools

Nonprofit profile at a glance

EIN
470734252
IRS 990 coverage
2022–2025
Forms available
Form 990 2025
Location
Omaha, NE, USA
Phone
5312990328
Rating
48
Verdict
MIXED
Rating confidence
Moderate

Reported finances

Revenue
$114,371
Expenses
$10,295
Assets
$384,907
Liabilities
$0

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

Leadership & pay

7 people listed

Executive titles in this filing

  • SUSAN L CHRISTOPHERSON (President)

Highest reported compensation

  • MATTHEW RAY (Treasurer): $473,650 total reported compensation
  • SUSAN L CHRISTOPHERSON (President): $295,919 total reported compensation
  • ANNE M MACFARLAND (Treasurer): $246,150 total reported compensation

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

Overview

Mission

Empower our Community with radio content that promotes a deeper understanding of events, ideas, and cultures.

What it reported doing in 2025

Friends of KIOS Broadcasting Service of the Omaha Public Schools provided KIOS-FM Radio, $10,000 as a match for fundraising events. Revenue consists of Contributions of $114,356.50, investment income of $13.90, and an unrealized loss on investments of $277.66.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 97% of its reported program spending out as grants.

The verdict

MIXED - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of voting board members are independent.

Rating breakdown

  • Financial Efficiency: 38
  • Transparency & Controls: 71
  • Accountability: 23
  • Sustainability: 84
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 9%; rating input score 9
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 100%; rating input score 100; 81st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 8th percentile among comparable filings
  • Governance controls: 5 of 9 controls in place; rating input score 56
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 91%; rating input score 99; 99th percentile among comparable filings
  • Total-asset coverage ratio: 37.39; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 1,792.8%; rating input score 0; 0th percentile among comparable filings

Growth

  • Program expense growth: -98% per year; rating input score 0; 1st percentile among comparable filings
  • Revenue growth: 27% per year; rating input score 100; 91st percentile among comparable filings
  • Asset growth: 23.8% per year; rating input score 100; 86th percentile among comparable filings

Details

  • Where the money goes: 9% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 5 board members independent · 5 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $10K in reported program spending
  • Leadership: top reported pay $474K · 7 people listed · 0 of 6 pay-setting controls reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 6 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 4 filing years from 2022 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Related organizations: 2 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 — Financial Efficiency: Mission deployment rate scored 9/100.
  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Pay-setting controls scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 0/100.