Mountaintop Broadcasting Inc

Nonprofit profile at a glance

EIN
431921277
IRS 990-EZ coverage
2023–2024
Forms available
Form 990 2022, Form 990-EZ 2024
Location
Branson, MO, USA
Rating
39
Verdict
REVIEW
Rating confidence
Moderate
Sector
Religious Radio
Affiliation
Christianity

Official website

Reported finances

Revenue
$119,201
Expenses
$119,589
Assets
$70,786
Liabilities
$4,147

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

Leadership & pay

5 people listed

Executive titles in this filing

  • Herbert R Smith (President)
  • Kerri V Viscusi (Vice President)

People named in this filing

  • Darin L Ahrends (Board member)
  • Krista M Ahrends (Secretary)
  • Herbert R Smith (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

The corporation is organized for the purpose of promoting the cause of Christian religion and extending the kingdom of the living God. This will be accomplished through the ownership and operation of a non-commercial non-denominational radio station. Programming will primarily be religious in nature with the purpose of presenting Jesus Christ as Savior and Lord and will be designed to encourage instruct and inform listeners through the use of music and national and local broadcasters. The station will promote Christian unity by emphasizing doctrines that Christians have in common and encouraging communication between Christians of varying backgrounds and interests.

What it reported doing in 2024

Program Service: Licenses & Permits. Licensing fees paid to Performance Rights Organizations ASCAP BMI SoundExchange SESAC for legal broadcasting of copyrighted music. Provides music and programming to listeners within the broadcast signal area and world-wide where Internet service is available.

Operating model

Revenue model
Earned-program. 80% of the money available for current operations came from fees and other program revenue.
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

REVIEW - The filed numbers largely add up. 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: 9
  • Transparency & Controls: 82
  • Sustainability: 31
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 8.7%; rating input score 9
  • Program expense ratio: 8.7%; rating input score 9

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -0.3%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 0.59; rating input score 42; 42nd percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 29; 29th percentile among comparable filings
  • Officer compensation ratio: 61%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: -117.8% per year; rating input score 0; 2nd percentile among comparable filings
  • Revenue growth: -2.3% per year; rating input score 0; 13th percentile among comparable filings
  • Asset growth: -5.3% per year; rating input score 0; 16th percentile among comparable filings

Details

  • Where the money goes: 8.7% of revenue deployed · 8.7% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 4 filed program accomplishments · $10K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 2 filing years from 2023 to 2024
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • 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 — Financial Efficiency: Program expense ratio scored 9/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 42/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 29/100.