Superior Communications
Nonprofit profile at a glance
- EIN
- 383329618
- IRS 990 coverage
- 2009–2024
- Forms available
- Form 990 2024
- Location
- Imlay City, MI, USA
- Phone
- 8888877139
- Rating
- 82
- Verdict
- STRONG
- Rating confidence
- Moderate
- Sector
- Education N.E.C.
Reported finances
- Revenue
- $1,378,553
- Expenses
- $1,026,633
- Assets
- $4,340,174
- Liabilities
- $-581
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
5 people listed
Executive titles in this filing
- Edward Czelada (President)
Highest reported compensation
- Edward Czelada (President): $53,200 total reported compensation
- Clayton Hewitt (Business Manager): $51,750 total reported compensation
- Joseph Henika (Director): $6,750 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 broadcasting
What it reported doing in 2024
Donations (Program Services)
Operating model
- Revenue model
- Donor-supported. 97% 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 - The filed numbers largely add up and a large share of total spending goes to programs. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 65
- Transparency & Controls: 100
- Accountability: 91
- Sustainability: 66
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 55.5%; rating input score 55
- Program expense ratio: 73%; rating input score 73
- Fundraising efficiency: $104.17 raised per $1 spent on fundraising; rating input score 87; 87th 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: Limited
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- 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: Fail
Sustainability
- Operating margin: 25.5%; rating input score 81; 81st percentile among comparable filings
- Total-asset coverage ratio: 4.23; rating input score 82; 82nd percentile among comparable filings
- Liabilities to assets ratio: Limited
- Officer compensation ratio: 10.9%; rating input score 34; 34th percentile among comparable filings
Growth
- Program expense growth: 6.7% per year; rating input score 100; 50th percentile among comparable filings
- Revenue growth: 4.7% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 21.4% per year; rating input score 100; 83rd percentile among comparable filings
Details
- Where the money goes: 55.5% of revenue deployed · 73% of spending went to programs
- Governance: 4 of 4 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $750K in reported program spending
- Leadership: top reported pay $53K · 5 people listed
- Consistency: 27 of 27 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2009 to 2024
- Contacts: How to reach this organization
- Money network: 3 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.
- Review — Financial Efficiency: Mission deployment rate scored 55/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Officer compensation ratio scored 34/100.