Unalaska Community Broadcasting

Nonprofit profile at a glance

EIN
920100876
IRS 990 coverage
2013–2017
Forms available
Form 990 2017
Location
Unalaska, AK, USA
Phone
9075811888
Rating
63
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Professional Societies, Associations

Official website

Reported finances

Revenue
$527,654
Expenses
$518,538
Assets
$472,649
Liabilities
$43,163

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • LAUREN ADAMS (EXECUTIVE DIRECTOR)

Highest reported compensation

  • LAUREN ADAMS (EXECUTIVE DIRECTOR): $85,110 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to inform, educate, entertain, and engage.

What it reported doing in 2017

Unalaska community broadcasting's mission is to inform, educate, entertain, and engage. We offer the only broadcast communications services in our community. Programs provided include news, health and safety alerts and quality cultural and educational programming. We maintain and support relationships with every non-profit in unalaska, as well as local government and support services, by providing interviews and airtime.our potential listening audience is unalaska's year-round community of 4,500 and a seasonal community of up to 10,000 people. Underserved and diverse populations are a special focus of cultural programming.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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

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: 59
  • Transparency & Controls: 70
  • Accountability: 84
  • Sustainability: 41
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 55.9%; rating input score 56
  • Program expense ratio: 56.9%; rating input score 57
  • Fundraising efficiency: $43.8 raised per $1 spent on fundraising; rating input score 78; 78th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 94.1%; rating input score 94; 23rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • 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: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 1.7%; rating input score 43; 43rd percentile among comparable filings
  • Total-asset coverage ratio: 0.91; rating input score 43; 43rd percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 50; 50th percentile among comparable filings
  • Officer compensation ratio: 16.4%; rating input score 18; 18th percentile among comparable filings

Growth

  • Program expense growth: -10.9% per year; rating input score 0; 8th percentile among comparable filings
  • Revenue growth: -1.3% per year; rating input score 0; 19th percentile among comparable filings
  • Asset growth: -0.7% per year; rating input score 0; 27th percentile among comparable filings

Details

  • Where the money goes: 55.9% of revenue deployed · 56.9% of spending went to programs
  • Governance: 9 of 9 board members independent · 5 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $295K in reported program spending
  • Leadership: top reported pay $85K · 10 people listed
  • Consistency: 30 of 31 current checks pass · 1 finding to review
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 5 filing years from 2013 to 2017
  • 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.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 56/100.
  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Review — Accountability: Governance controls: 3 of 8 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • Moderate — Sustainability: Operating margin scored 43/100.
  • High — Growth: Asset growth scored 0/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
  • Moderate — Transparency & Controls: Schedule A contributions reconciliation did not reconcile in the filed values.
  • High — Sustainability: Officer compensation ratio scored 18/100.
  • Review — Sustainability: Liabilities to assets ratio scored 50/100.