PANHANDLE COMMUNITY RADIO INC (EIN 470906283) - 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

2011

Legal Domicile

Principal Officer

CHARLIE PARRISH

Phone

2082652992

Tax Period

2024-01-01 to 2024-12-31

PANHANDLE COMMUNITY RADIO INC, founded in 2011, is a micro nonprofit in the Arts, Culture & Humanities sector that reported $89K in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $98K exceeded revenue, resulting in a 10% operating deficit.

Mission

MISSION STATEMENT. PANHANDLE COMMUNITY RADIO (PCR) IS AN INDEPENDENT, COMMUNITY SUPPORTEDINFORMATION RESOURCE FOR THE NORTH IDAHO REGION. THE STATION PROMOTES COMMUNITYPARTICIPATION, COLLABORATION, VITALITY, AND SUSTAINABILITY BY DELIVERING ALTERNATIVE NEWS, VIEWS, ANDEDUCATIONAL PROGRAMMING TO HELP CULTIVATE AN INFORMED CITIZENRY. PCR IS COMMITTED TO LOWERINGBARRIERS TO PUBLIC ACCESS OF LOCAL AIRWAVES.

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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 $46,163

Program Service Revenue $34,919

Investment Income $0

Other Revenue $7,929

TOTAL REVENUE $89,011

Expense Breakdown

Grants Paid $0

Salaries & Benefits $65,406

Fundraising Expenses $0

Program Expenses $88,337

Other Expenses $32,746

TOTAL EXPENSES $98,152

Year-over-Year Comparison

	2024	2023	Change
Revenue	$89,011	$95,767	-0.1%
Expenses	$98,152	$84,902	+0.2%
Net Income	$-9,141	$10,865	-1.8%

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

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
CHARLIE PARRISH	PRESIDENT	1.00	Officer Director	$0	$0	$0
JIM HEALEY	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
CHRIS BESSLER	TREASURER	1.00	Officer Director	$0	$0	$0
JULIE PERCHYNSKI	SECRETARY	1.00	Officer Director	$0	$0	$0
JEAN GERTH	TRUSTEE	1.00	Director	$0	$0	$0
JULIE KALLEMEYN	TRUSTEE	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	$89,011	$98,152	$95,036	$-9,141
2023	$95,767	$84,902	$104,407	$10,865
2022	$71,696	$92,888	$94,464	$-21,192
2021	$90,148	$88,381	$115,846	$1,767

PANHANDLE COMMUNITY RADIO INC