The KBOO Foundation

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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

1972

Legal Domicile

Principal Officer

NATHAN VANDIVER

Phone

5032318032

Tax Period

2023-10-01 to 2024-09-30

The KBOO Foundation, founded in 1972, is a small nonprofit that reported $779K in total revenue in fiscal year 2023. Revenue decreased 17% compared to the prior year. Expenses of $1.2M exceeded revenue, resulting in a 55% operating deficit.

Mission

KBOO SHALL BE A MODEL OF PROGRAMMING, FILLING NEEDS THAT OTHER MEDIA DO NOT, PROVIDING PROGRAMMING TO UNSERVED OR UNDERSERVED GROUPS. KBOO SHALL PROVIDE ACCESS AND TRAINING TO THOSE COMMUNITIES.

Program Service Accomplishments

Program 1

Expenses: $885,568

KBOO BROADCAST 8,760 HOURS (24 HOURS DAY X 365 DAYS) OF MOSTLY LOCALLY PRODUCED MUSIC AND PUBLIC AFFAIRS PROGRAMMING SERVING A WIDE SPECTRUM OF INTERESTS. THIS PROGRAMMING WAS PRODUCED AND SUPPORTED MOSTLY BY AROUND 500 VOLUNTEERS WHO RESEARCHED AND PROVIDED BOTH LIVE AND RECORDED MUSIC; REPORTED LOCAL NEWS; WELCOMED A VARIETY OF UNDERREPRESENTED VIEWPOINTS TO PUBLIC AFFAIRS PROGRAMMING; AND PROVIDED AN ECLECTIC VARIETY OF ARTS AND CULTURAL PROGRAMMING. KBOO ALSO PROVIDED TRAINING IN BROADCASTING TO DOZENS OF VOLUNTEERS AND POTENTIAL VOLUNTEERS.KBOO BROADCAST ITS PROGRAMMING ON A FULL POWER RADIO STATION AT 90.7 FM IN PORTLAND, REACHING ABOUT A 50 MILE RADIUS, AND REPEATERS IN CORVALLIS AT 104.3 FM AND HOOD RIVER AT 91.1 FM. KBOOS PROGRAMMING WAS ALSO AVAILABLE WORLDWIDE ON THE INTERNET AT WWW.KBOO.FM.

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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 (2023)

Revenue Breakdown

Contributions & Grants $729,760

Program Service Revenue $0

Investment Income $24,757

Other Revenue $24,708

TOTAL REVENUE $779,225

Expense Breakdown

Grants Paid $0

Salaries & Benefits $803,047

Fundraising Expenses $284,892

Program Expenses $885,568

Other Expenses $402,664

TOTAL EXPENSES $1,205,711

Year-over-Year Comparison

	2023	2022	Change
Revenue	$779,225	$935,551	-0.2%
Expenses	$1,205,711	$987,614	+0.2%
Net Income	$-426,486	$-52,063	+7.2%

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

850

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

$41,951

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
NATHAN VANDIVER	Station Manager	40.00	Officer	$41,731	$220	$41,951
CHRISTINA LUGO	President	2.00	Officer Director	$0	$0	$0
ONA HARSHAW	Vice President	2.00	Officer Director	$0	$0	$0
JOYCE NANCE	Treasurer	2.00	Officer Director	$0	$0	$0
MICHAEL FROST	Secretary	2.00	Officer Director	$0	$0	$0
JILL BLANCHARD	Director	1.00	Director	$0	$0	$0
JAMES DRAZNIN	Director	1.00	Director	$0	$0	$0
CARMEN GARNICA	Director	1.00	Director	$0	$0	$0
VYACHESLAV KIOROGLO	Director	1.00	Director	$0	$0	$0
YOUSEF MAYEL	Director	1.00	Director	$0	$0	$0
SHERRY MORISCH	Director	1.00	Director	$0	$0	$0
JOSH ROBERTS	Director	1.00	Director	$0	$0	$0
CHARLES SHAMBRY	Director	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
2024	$779,225	$1,205,711	$1,399,648	$-426,486
2023	$935,551	$987,614	$1,830,623	$-52,063
2022	$1,267,901	$893,198	$1,514,098	$374,703
2021	$994,891	$828,961	$1,209,758	$165,930
2020	$1,015,933	$852,479	$954,459	$163,454
2019	$804,605	$948,877	$722,007	$-144,272
2018	$1,041,560	$1,003,455	$853,209	$38,105