Community Broadcasting Inc (EIN 431431613) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1986

Legal Domicile

Phone

9136427770

Tax Period

2024-01-01 to 2024-12-31

Community Broadcasting Inc, founded in 1986, is a community nonprofit that reported $3.1M in total revenue in fiscal year 2024. Revenue grew 10% year-over-year, indicating healthy expansion. Net assets of $7.5M represent 29 months of operating reserves.

Mission

OWN/OPERATE RADIO STATIONS USED TO PROMOTE THE WELFARE OF COMMUNITIES SERVED USING A UNIQUE FORMAT OF BIBLE TEACHING, CURRENT EVENTS, NEWS & OTHER PROGRAMMING.

🔒

Trantor Score

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

Sign in to view Trantor Score and financial metrics

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $2,980,493

Investment Income $44,158

Other Revenue $102,173

TOTAL REVENUE $3,126,824

Expense Breakdown

Grants Paid $0

Salaries & Benefits $403,632

Fundraising Expenses $0

Program Expenses $2,780,102

Other Expenses $2,785,229

TOTAL EXPENSES $3,188,861

Year-over-Year Comparison

	2024	2023	Change
Revenue	$3,126,824	$2,835,750	+0.1%
Expenses	$3,188,861	$2,796,413	+0.1%
Net Income	$-62,037	$39,337	-2.6%

Key Indicators

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

🔒

Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

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

Governance

Voting Members

Independent Members

N/A

Employees

Volunteers

N/A

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

$639,976

Total Directors

$444,484

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RICHARD P BOTT	PRESIDENT/DIRECTOR	1.0	Officer Director	$0	$10,562	$160,363
RICHARD P BOTT II	VICE-PRESIDENT/DIRECTOR	1.0	Officer Director	$0	$26,468	$211,115
SHERLEY BOTT	SECRETARY/TREASURER/DIRECTOR	1.0	Officer Director	$0	$10,562	$73,006
NANCY J ESLINGER	CFO	1.0	Officer	$0	$13,941	$195,492

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	$3,126,824	$3,188,861	$10,325,731	$-62,037
2023	$2,835,750	$2,796,413	$10,232,429	$39,337
2022	$3,072,360	$2,817,568	$10,128,327	$254,792
2021	$2,767,023	$2,774,334	$6,691,384	$-7,311
2020	$2,821,415	$2,870,004	$6,633,773	$-48,589
2019	$2,925,116	$2,972,471	$7,025,999	$-47,355
2018	$3,192,792	$3,108,794	$7,310,415	$83,998

Community Broadcasting Inc