Z88.3 FM

Legal name: Z Ministries Inc

Nonprofit profile at a glance

EIN
263532803
IRS 990 coverage
2010–2025
Official website data refreshed
Sep 2026
Forms available
Form 990 2025, Form 990-T 2025, Form 990-N 2009
Location
Altamonte Springs, FL, USA
Phone
407-869-8000
Rating
80
Verdict
STRONG
Rating confidence
Standard
Sector
Religious Radio
Affiliation
Christianity

Official website

Reported finances

Revenue
$7,055,506
Expenses
$7,300,990
Assets
$4,913,811
Liabilities
$2,850,097

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

Leadership & pay

12 people listed

Executive titles in this filing

  • James S Hoge (President/Director)

Highest reported compensation

  • James S Hoge (President/Director): $244,454 total reported compensation
  • Dean Chapman (VP/General Manager): $219,502 total reported compensation
  • David Palmeira (Director of Engineering): $158,041 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Our mission is to live with integrity in order to adequately represent Christ so He can transform lives. We endeavor to make the Central Florida communities we serve a better place to live by providing families with a spiritual anchor, and to provide news, weather and emergency information needed to help keep your family informed, safe and encouraged.

What it reported doing in 2025

The Organization operates listener-supported, non-commercial Christian radio stations on the following Federal Communications Commission (FCC) licensed or permitted facilities: WPOZ, WMYZ, WHYZ, WCYZ, WHGV, and WDOZ plus twelve translator stations throughout the Central Florida region. The radio stations provide continuous broadcasting to Orlando, Florida and surrounding areas. The stations currently broadcast into twelve Florida counties and via the internet reaching a potential estimated 4.5 million U.S. listeners per week. The formats are Christian lifestyle music stations.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 99% 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: 86
  • Transparency & Controls: 80
  • Accountability: 77
  • Sustainability: 19
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 84.6%; rating input score 85
  • Fundraising efficiency: $49.3 raised per $1 spent on fundraising; rating input score 79; 79th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 85.7%; rating input score 86; 2nd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 80.8%; rating input score 81; 28th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 60%; rating input score 60; 11th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -3.5%; rating input score 18; 18th percentile among comparable filings
  • Total-asset coverage ratio: 0.67; rating input score 23; 23rd percentile among comparable filings
  • Liabilities to assets ratio: 0.58; rating input score 13; 13th percentile among comparable filings
  • Officer compensation ratio: 19.2%; rating input score 16; 16th percentile among comparable filings

Growth

  • Program expense growth: 5.4% per year; rating input score 100; 38th percentile among comparable filings
  • Revenue growth: 4.2% per year; rating input score 100; 31st percentile among comparable filings
  • Asset growth: 10.3% per year; rating input score 100; 59th percentile among comparable filings

Details

  • What they do: 1 operating location identified
  • Where the money goes: 87.6% of revenue deployed · 84.6% of spending went to programs
  • Governance: 3 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $6.2M in reported program spending
  • Leadership: top reported pay $244K · 12 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $166K reported
  • Consistency: 30 of 32 current checks pass · 2 findings to review
  • Schedules: 6 filed schedules · includes grants and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 12 filed money-flow records
  • Related organizations: 7 filed related-organization links
  • 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 — Sustainability: Operating margin scored 18/100.
  • High — Sustainability: Total-asset coverage ratio scored 23/100.
  • High — Sustainability: Liabilities to assets ratio scored 13/100.
  • High — Sustainability: Officer compensation ratio scored 16/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.