Solid Foundation Broadcasting Corporation

Nonprofit profile at a glance

EIN
113816920
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Greeneville, TN, USA
Phone
4236362607
Rating
97
Verdict
STRONG
Rating confidence
Moderate
Sector
Religious Media, Communications
Affiliation
Christianity

Reported finances

Revenue
$107,216
Expenses
$107,332
Assets
$106,991
Liabilities
$0

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

Leadership & pay

5 people listed

Executive titles in this filing

  • James Smith (President)

People named in this filing

  • James Smith (President)
  • Neil Norland (Secretary)
  • Kim Cherry (Treasurer)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide and distribute Christian educational information through FM radio stations.

What it reported doing in 2025

Provide socially relevant Christian educational information to a broad section of the public through noncommercial radio. Solid Foundation Broadcasting is operating FM broadcast stations in Tennessee-WZTH, Georgia-WZTG and Maryland-WZTM for that purpose.

Operating model

Revenue model
Donor-supported. 100% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 100
  • Sustainability: 43
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

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

Sustainability

  • Operating margin: -0.1%; rating input score 30; 30th percentile among comparable filings
  • Total-asset coverage ratio: 1; rating input score 59; 59th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 74; 74th percentile among comparable filings
  • Officer compensation ratio: 6.1%; rating input score 23; 23rd percentile among comparable filings

Growth

  • Program expense growth: 19.4% per year; rating input score 100; 74th percentile among comparable filings
  • Revenue growth: 12.8% per year; rating input score 100; 71st percentile among comparable filings
  • Asset growth: 13% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $107K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 9 of 9 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • 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.

  • Moderate — Sustainability: Operating margin scored 30/100.
  • Review — Sustainability: Total-asset coverage ratio scored 59/100.
  • High — Sustainability: Officer compensation ratio scored 23/100.