Spokane Public Radio (EIN 237097524) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1971

Legal Domicile

Principal Officer

John Decker

Phone

5093285729

Tax Period

2024-07-01 to 2025-06-30

Spokane Public Radio, founded in 1971, is a community nonprofit in the Arts, Culture & Humanities sector that reported $2.2M in total revenue in fiscal year 2024. Revenue surged 23% from the prior year, signaling strong growth momentum. Expenses of $2.1M left a modest 4% surplus.

Mission

A professionally staffed trio of community licensed noncommercial public radio stations.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,755,426

Program Service Revenue $377,306

Investment Income $117,497

Other Revenue $-10,091

TOTAL REVENUE $2,240,138

Expense Breakdown

Grants Paid $0

Salaries & Benefits $994,882

Fundraising Expenses $276,453

Program Expenses $1,472,005

Other Expenses $1,145,955

TOTAL EXPENSES $2,140,837

Year-over-Year Comparison

	2024	2023	Change
Revenue	$2,240,138	$1,815,705	+0.2%
Expenses	$2,140,837	$2,111,958	+0.0%
Net Income	$99,301	$-296,253	-1.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$58,452

Total Directors

$58,452

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
John M Decker	President & GM (From 1/2025)	40.00	Officer Director	$0	$0	$0
Mike Grabicki	Interim GM (Until 1/2025)	40.00	Officer Director	$57,306	$1,146	$58,452
Steven Faust	Board Chair	1.00	Officer Director	$0	$0	$0
Sam Jennings	Vice Chair	1.00	Officer Director	$0	$0	$0
Catherine Kashork	Treasurer	1.00	Officer Director	$0	$0	$0
Tony Flinn	Secretary	1.00	Officer Director	$0	$0	$0
Daniel Fratini	Board Member	1.00	Director	$0	$0	$0
David Funk	Board Member	1.00	Director	$0	$0	$0
Rick Shaffer	Board Member	1.00	Director	$0	$0	$0
Jess Ponikvar	Board Member	1.00	Director	$0	$0	$0
Elise Azara	Board Member	1.00	Director	$0	$0	$0
Heather Beebe-Stevens	Board Member	1.00	Director	$0	$0	$0
Beverly Ponikvar	Board Member (Until 8/2024)	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$2,240,138	$2,140,837	$4,837,629	$99,301
2024	$1,815,705	$2,111,958	$4,779,588	$-296,253
2023	$2,228,788	$2,125,535	$5,096,004	$103,253
2022	$1,756,362	$1,909,250	$4,831,170	$-152,888
2021	$2,067,535	$1,865,159	$4,940,700	$202,376
2020	$1,940,076	$1,876,704	$4,023,104	$63,372
2019	$1,760,357	$1,892,813	$3,852,037	$-132,456
2018	$1,823,107	$1,892,845	$4,059,837	$-69,738

Spokane Public Radio