Kwmr

Nonprofit profile at a glance

EIN
680393101
IRS 990 coverage
2014–2024
Forms available
Form 990 2024
Location
Point Reyes Station, CA, USA
Phone
4156638288
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Radio

Official website

Reported finances

Revenue
$625,208
Expenses
$586,085
Assets
$681,445
Liabilities
$80,654

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

Leadership & pay

17 people listed

Executive titles in this filing

  • Nancy Vayhinger (President)
  • SHARRON DRAKE (Vice President)

Highest reported compensation

  • AMANDA EICHSTAEDT (Executive Dir.): $54,086 total reported compensation

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

Overview

Mission

Noncommercial radio station serving the west marin community.

What it reported doing in 2024

Provided the west marin community with a radio station that is owned and operated solely by the community, serving the public interest. Provided 24 hours programming each day to approximately 11,000 homes.

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. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 51
  • Transparency & Controls: 92
  • Accountability: 84
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.2%; rating input score 55
  • Program expense ratio: 57.5%; rating input score 57
  • Fundraising efficiency: $3.3 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: 5 of 8 controls in place; rating input score 62
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • 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: 6.3%; rating input score 53; 53rd percentile among comparable filings
  • Total-asset coverage ratio: 1.16; rating input score 47; 47th percentile among comparable filings
  • Liabilities to assets ratio: 0.12; rating input score 40; 40th percentile among comparable filings
  • Officer compensation ratio: 9.2%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 5.9% per year; rating input score 100; 46th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 46th percentile among comparable filings
  • Asset growth: 21.4% per year; rating input score 100; 83rd percentile among comparable filings

Details

  • Where the money goes: 55.2% of revenue deployed · 57.5% of spending went to programs
  • Governance: 16 of 16 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $337K in reported program spending
  • Leadership: top reported pay $54K · 17 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 6 filed schedules · includes major donors
  • Filing history: 11 filing years from 2014 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.
  • 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 55/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 10/100.
  • Review — Accountability: Governance controls: 2 of 7 not reported.
  • Review — Sustainability: Operating margin scored 53/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 47/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 40/100.