2024-05-31T16:27:00-05:00 2023-08-31 FORVIS LLP 250 E 200 S SUITE 1200 SALT LAKE CITY UT 84111 990 2022-09-01 942528451 COMMUNITY WIRELESS OF PARK CITY % JULIANA ALLELY COMM 4356499004 460 SWEDE ALLEY PO BOX 1372 PARK CITY UT 84060 RENAI BODLEY MILLER GENERAL MANAGER 4356499004 2024-05-15 true RENAI BODLEY MILLER 999009999 ADAM R SMITH CPA P00958966 8015319100 2024-05-15 2 2022 2023-04-26 12:10:37Z KPCW RENAI BODLEY MILLER 460 SWEDE ALLEY PO BOX 1372 PARK CITY UT 84060 2152227 false X KPCW.ORG X 1978 UT KPCW'S MISSION IS TO SERVE SUMMIT AND WASATCH COUNTIES WITH LOCAL NEWS, INFORMATION, ENT., AND EMERGENCY ALERTS THROUGH ITS BROADCAST SIGNAL AND DIGITAL MEDIA PLATFORMS. 9 9 41 114 168348 0 1791762 1489879 679641 594196 5290 60682 1571 3005 2478264 2147762 0 0 0 0 1144666 1407875 0 0 451572 682702 693950 1827368 2101825 650896 45937 4750123 4780204 364316 348460 4385807 4431744 X KPCW'S MISSION IS TO SERVE SUMMIT AND WASATCH COUNTIES WITH LOCAL NEWS, INFORMATION, ENTERTAINMENT, AND EMERGENCY ALERTS THROUGH ITS BROADCAST SIGNAL AND DIGITAL MEDIA PLATFORMS. THE STATION IS ALSO COMMITTED TO PROVIDE ITS COMMUNICATION ABILITIES TO HELP OTHER NONPROFIT ORGANIZATIONS IN OUR COMMUNITY SUCCEED. false false 662367 196583 KPCW IS THE ONLY NON-PROFIT SOURCE OF DAILY LOCAL NEWS FOR RESIDENTS AND VISITORS ACROSS SUMMIT AND WASATCH COUNTIES. AS OUR REGION HAS GROWN SO HAS KPCW, NOW BROADCASTING FROM THE SPENCER F. ECCLES BROADCAST CENTER IN PARK CITY VIA THREE FREQUENCIES, 91.7 FM, 88.1 FM AND 91.9 FM ALONG WITH 24/7 DIGITAL STREAMING ON OUR WEBSITE AND MOBILE APP. BEYOND BEING SIMPLY AN NPR AFFILIATE, KPCW STRIVES TO BE AN ANCHOR IN OUR COMMUNITY THAT LISTENS DEEPLY, SURFACES UNTOLD STORIES, PRESENTS FACT-BASED INFORMATION THAT BULIDS AWARENESS, EMPATHY, AND ENGAGEMENT AMONG THE DIVERSE COMMUNITES WE SERVE. KPCW DEDICATES 27 HOURS PER WEEK TO IN-DEPTH LOCAL NEWS AND INTERVIEWS WITH CITY AND COUNTY LEADERS, PUBLIC HEALTH OFFICIALS, LOCAL SCHOOL BOARDS, AND NON-PROFITS SERVING THE COMMUNITY, IN ADDITION TO UP-TO THE MINUTE INFORMATION IMMEDIATE ISSUES AFFECTING OUR LISTENERS SUCH AS SEVERE WEATHER, POWER OUTAGES, ROAD CONDITIONS, AND REGIONAL EMERGENCIES LIKE WILDFIRES AND BACKCOUNTRY AVALANCES. KPCW LOCAL NEWS AIRS WEEKDAYS WITH LOCAL NEWS CUT-INS BETWEEN 5:00 AM - 8:00 AM, LIVE INTERVIEWS DURING THE LOCAL NEWS HOUR BETWEEN 8:00 AM - 9:00 AM, 12 PM - 12:30 PM AND 3:00 PM - 6:30 PM DURING THE LOCAL VIEW WHICH IS A COMBINATION OF MUSIC, AND LOCAL AND NATIONAL NEWS. DURING THE LOCAL VIEW LOCAL NEWSCASTS ARE AIRED IMMEDIATELY AFTER NPR HEADLINES AT THE TOP OF THE HOURS AND HALF HOURS. THESE NEWSCASTS FEATURE THE TOP STORIES OF THE DAY, INCLUDING ANY BREAKING NEWS THAT MAY HAVE HAPPENED SINCE KPCW'S MORNING OR NOON NEWS SHOWS. WE ALSO AIR LOCAL NEWS REPORTS ON SATURDAYS AND SUNDAYS IN COMBINATION WITH WEEKEND EDITION FROM NPR. WHAT MAKES KPCW PROGRAMMING SO UNIQUE IS NOT ONLY THE HYPER-LOCAL NATURE OF WHAT WE COVER, BUT THE FACT THAT WE TRANSCRIBE AND POST ALL NEWS STORIES ON OUR WEBSITE AND MOBILE APP WITHOUT A PAYWALL. THIS MEAN THAT KPCW CONTENT IS ACCESSIBLE TO ANYONE, ANYWHERE, ANYTIME. WE DON'T ASK WEBSITE USERS TO REGISTER ON KPCW.ORG WHICH IS NEARLY UNHEAD OF IN THE WORLD OF ONLINE MEDIA, MAKING IT EASY AND FREE FOR SUMMIT AND WASATCH COUNTY RESIDENTS - AND ANYONE AROUND THE WORLD INTERESTED IN WHAT'S HAPPENING IN OUR AREA - TO ACCESS KPCW CONTENT 24/7 365 DAYS A YEAR. KPCW PRODUCES A FREE DAILY NEWSLETTER, THE LOCAL, DELIVERING THE TOP HEADLINES EVERY WEEKDAY MORNING AT 8 AM WITH A WEEKEND EDITION ON SUNDAY. THE NEWSLETTER HAS 6,100 SUBSCRIBERS AND THE STATION RECEIVES TREMENDOUS FEEDBACK FROM PEOPLE WHO SAY THEY MIGHT NOT BE ABLE TO CATCH THE NEWS EACH DAY ON THE RADIO AND APPRECIATE GETTING CAUGHT UP VIA EMAIL. WE'VE ALSO SEEN A DIRECT CORRELATION BETWEEN THE LOCAL AND ENGAGEMENT ON OUR WEBSITE, KPCW.ORG. THE AVERAGE OPEN RATE FOR OUR E-NEWSLETTER IS 60% AND OUR UNSUBSCRIBE RATE IS JUST 0.02%. 189448 168552 EACH WEEK, KPCW BRINGS LISTENERS MORE THAN 80 HOURS OF INTENTIONALLY ECLECTIC MUSIC. EVERY FRIDAY, WE FEATURE TWELVE NEW SONGS IN THE KPCW MUSIC LIBRARY AT THE TOP OF EVERY HOUR. SELECTED TRACKS ARE NEW RELEASES BY FAVORITE OR NEWLY EMERGING ARTISTS OR DEEP CUTS CAREFULLY SELECTED TO SUIT OUR ECLECTIC SOUND. ANNUALLY, WE PURCHASE MORE THAN 1,000 SONGS TO ADD TO OUR PLAY LIST. FOR CONTEXT, MOST COMMERCIAL RADIO STATIONS PLAY THE SAME 500 SONGS REPEATEDLY THROUGHOUT THE YEAR BASED PRIMARILY ON CHART PERFORMANCE. OUR SONG LIBRARY ON AVERAGE FEATURES MORE THAN 5,000 TRACKS, INCLUDING NUMEROUS LOCAL ARTISTS AND BANDS AND AN EVER-EXPANDING PLAYLIST OF CONTEMPORARY/NEW MUSIC, ROCK, BLUES, REGGAE, FOLK AND WORLD MUSIC. 134945 63717 IN ADDITION TO AIRING LOCAL, NATIONAL, AND INTERNATIONAL NEWS, KPCW IS COMMITTED TO EDUCATING AND INFORMING LISTENERS WITH OUR OWN LOCALLY-PRODUCED PUBLIC AFFAIRS SHOWS. THESE FEATURE 2-3 INTERVIEWS PER SHOW AND AIR MONDAY THROUGH THURSDAY FROM 9:00 AM - 10:00 AM, WITH A FOCUS ON BUSINESS AND FINANCE (MOUNTAIN MONEY), THE ENVIRONMENT (THIS GREEN EARTH), HEALTHY LIVING (THE MOUNTAIN LIFE) AND SCIENCE AND TECHNOLOGY (COOL SCIENCE RADIO). ON FRIDAY AND SATURDAY NIGHTS, KPCW AIRS OUR OWN ARTS AND CULTURE SHOW FOCUSED ON JAZZ MUSIC AND ITS ROOTS (RICH TONES) IN CONJUNCTION WITH NPR'S JAZZ NIGHT IN AMERICA. ON SUNDAY EVENINGS KPCW AIRS ALT LATINO. ALT LATINO IS A WEEKLY NPR PROGRAM SPOTLIGHTING THE WORLD OF LATINX ARTS AND CULTURE THROUGH MUSIC, STORIES AND CONVERSATIONS. ALL OF KPCW'S PUBLIC AFFAIRS SHOWS ARE BROADCAST AND STREAMED LIVE, AND THEN ARCHIVED AS AUDIO FILES ON OUR WEBSITE AND AS PODCAST EPISODES ON A VARIETY OF PODCAST PLATFORMS. JUDICIAL OFFICIALS, FINANCIAL ADVOCATES, EDUCATORS, DOCTORS AND PUBLIC HEALTH EXPERTS, LAW ENFORCEMENT OFFICERS, LEGAL MEDIATORS, AND COMMUNITY OUTREACH SPECIALISTS. ALL OF KPCW'S PUBLIC AFFAIRS SHOWS ARE BROADCAST AND STREAMED LIVE, AND THEN ARCHIVED AS AUDIO FILES ON OUR WEBSITE AND AS PODCAST EPISODES ON A VARIETY OF PODCAST PLATFORMS. 110584 SEE SCHEDULE O 110584 1097344 true true false false false false false false false false true false false false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true 21 0 41 true true true false false false false true true false false false false false false false false X 9 9 false false false false false false false true true false false true true true true false false true false false UT X X JULIANA ALLELY 4356499004 460 SWEDE ALLEY PARK CITY UT 84060 Renai Bodley Miller President, GENERAL MANAGER 40.0 0.0 X 151375 0 21113 Larry Rose Member 1.0 0.0 X 0 0 0 Robert Holmes Chair 2.0 0.0 X X 0 0 0 Deb Hartley SECRETARY 2.0 0.0 X X 0 0 0 Katy Lillquist Treasurer 3.0 0.0 X X 0 0 0 Alison Child Vice Chair 1.0 0.0 X X 0 0 0 Julie Hopkins MEMBER 1.0 0.0 X 0 0 0 Erin Ruzek MEMBER 1.0 0.0 X 0 0 0 Stu Stanek MEMBER 1.0 0.0 X 0 0 0 Betsy Wallace MEMBER 1.0 0.0 X 0 0 0 151375 0 21113 1 false true false 0 147000 1342879 1489879 Underwriting Revenue 541800 427623 427623 PSA Revenue 561499 166573 166573 594196 65147 65147 0 0 0 0 0 4465 -4465 -4465 -4465 0 0 0 0 0 0 0 0 0 Other Income 990099 3005 1230 1775 3005 2147762 428853 168348 60682 0 0 0 0 195613 78246 97807 19560 0 1012718 592339 194248 226131 19799 9249 5925 4625 89448 53325 17478 18645 90297 49209 22787 18301 0 8178 8178 21545 21545 0 0 0 49478 40086 9392 0 41885 41735 150 73239 12776 28761 31702 77657 17809 54260 5588 0 25394 11788 13606 8594 2838 2654 3102 0 5609 2501 2942 166 22 22 0 109410 94435 14975 16594 16594 Purchased Programming 125782 125782 Licenses & Channel Charges 6961 6961 EVENTS 123207 123207 MISCELLANEOUS EXPENSES 395 395 2101825 1097344 552909 451572 173579 76594 55503 41482 829989 269739 1561191 2221532 81161 62883 41304 38136 0 0 0 0 0 0 0 0 1039 2329 2808258 673325 2189301 2134933 0 0 0 0 0 0 0 0 46138 50652 4750123 4780204 62520 86393 0 0 298986 261026 0 0 0 0 0 0 2810 1041 0 0 0 0 364316 348460 X 4359669 4421541 26138 10203 4385807 4431744 4750123 4780204 45937 X false true X true false X 967628 2097333 1321752 1772112 1489879 7648704 0 0 967628 2097333 1321752 1772112 1489879 7648704 340020 7308684 14093 6531 1051 6182 65147 93004 4541 3250 7791 0 7749499 2373713 0.94312 0.94176 X 0.00000 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2373315 462052 1911263 434943 211273 223670 2134933 2434809 283032 4465 287497 2147312 450 450 2147762 2388872 283032 4465 287497 2101375 450 450 2101825 Schedule D, Part X, Line 2 UNCERTAIN TAX POSITIONS: MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part XI, Line 2d REVENUE ON BOOKS, NOT ON RETURN: LOSS ON DISPOSAL OF ASSETS $4,465 Schedule D, Part XI, Line 4b REVENUE ON RETURN, NOT ON BOOKS: RECLASS OF BAD DEBT RECOVERY $450 Schedule D, Part XII, Line 2d EXPENSES ON BOOKS, NOT ON RETURN: LOSS ON DISPOSAL OF ASSETS $4,465 Schedule D, Part XII, Line 4B EXPENSES ON RETURN, NOT ON BOOKS: RECLASS OF BAD DEBT RECOVERY $450 X X false false false false false false false false false Renai Bodley Miller President, GENERAL MANAGER 141375 10000 0 4800 16313 172488 FORM 990, PART III, LINE 4D A KEY PILLAR OF KPCW'S MISSION IS TO SERVE AS AN UMBRELLA ORGANIZATION FOR NONPROFIT ORGANIZATIONS THAT OPERATE IN AND SERVE SUMMIT AND WASATCH COUNTIES. KPCW ENCOURAGES ALL LOCAL NONPROFITS TO WORK WITH THE STATION WHEN THEY HAVE UPCOMING EVENTS, FUNDRAISERS, PROGRAMMING UPDATES, AND VOLUNTEER NEEDS. KPCW POSTS THESE ANNOUNCEMENTS ON OUR COMMUNITY CALENDAR AND OUR DJS READ APPROXIMATELY 12,000 PUBLIC SERVICE ANNOUNCEMENTS (PSAS) EACH YEAR, TOTALING MORE THAN $300,000 IN FREE AIRTIME VALUE FOR AREA NONPROFITS. KPCW ALSO OFFERS DISCOUNTED UNDERWRITING TO LOCAL NONPROFITS AT 20% BELOW COMMERCIAL RATES, AND WE PROVIDE FREE UNDERWRITING TO AREA NONPROFITS THAT JOIN US FOR OUR PLEDGE DIRVES. SINCE LAUNCHING THIS INITITATIVE IN 2020, WE HAVE AWARDED MORE THAN $560,000 IN FREE UNDERWRITING TO LOCAL NONPROFITS, ADDRESSING ISSUES RANGIING FROM AFFORDABLE HOUSING TO HEALTHCARE, ENVIRONMENTAL PROTECTION, ANIMAL WELFARE, EDUCATION AND THE ARTS, AND YOUTH RECREATION. FORM 990, PART VI, SECTION B, LINE 11B KPCW FINANCE DIRECTOR AND GENERAL MANAGER REVIEW DRAFTS OF THE FORM 990. ONCE THEY HAVE SATISFIED THEMSELVES THAT THE 990 IS COMPLETE AND ACCURATE, A COPY IS DISTRIBUTED TO THE BOARD VIA EMAIL FOR THEIR REVIEW. ANY COMMENTS OR QUESTIONS ARE INVESTIGATED AND RESOLVED BY THE FINANCE DIRECTOR AND GENERAL MANAGER WITH THE 990 PREPARERS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE ASKED TO SIGN THE CONFLICT OF INTEREST POLICY WHEN THEY JOIN THE BOARD. IF A BOARD MEMBER HAS A PERSONAL INTEREST IN A MATTER, THEY NOTIFY THE BOARD OF TRUSTEES IN WRITING. BOARD MEMBERS DETERMINE IF THERE IS A CONFLICT. A PERSONAL INTEREST IS DEFINED AS WHETHER A TRUSTEE HAS A PERSONAL INTEREST IN A MATTER WILL BE DETERMINED BY WHETHER THAT TRUSTEE OR AN IMMEDIATE RELATIVE OR RESIDENT IN THE SAME HOUSEHOLD, OR AN ORGANIZATION IN WHICH SUCH PERSON'S WORK OR SERVE IN A FIDUCIARY CAPACITY, WOULD HAVE A SIGNIFICANT ECONOMIC INTEREST IN A DECISION ON THE MATTER BY THE BOARD. TRUSTEES MAY NOT VOTE ON ANY MATTERS IN FRONT OF THE BOARD THEY HAVE A PERSONAL INTEREST IN. IF A BOARD MEMBER HAS A PERSONAL INTEREST, THEY LEAVE THE BOARD MEETING IF THAT MATTER IS UP FOR DISCUSSION. THAT MEMBER MAY NOT INFLUENCE DELIBERATION OR DISCUSSION OF THE MATTER. IF A CONTRACT IS PROPOSED FOR APPROVAL BY THE BOARD IN WHICH A TRUSTEE HAS A PERSONAL INTEREST, THE BOARD MUST, BY A MAJORITY VOTE OF THE DISINTERESTED DIRECTORS ENTITLED TO VOTE ON THE MATTER, DECIDE THAT KPCW WILL OR WILL NOT EXECUTE SUCH CONTRACT. IN REACHING ITS DECISION, THE BOARD MUST ADHERE TO THE LEGAL REQUIREMENTS APPLICABLE TO APPROVAL OF SUCH CONTRACTS. THE CRUX OF THOSE REQUIREMENTS IS THAT TAKING INTO ACCOUNT THE TERMS OF POSSIBLE ALTERNATIVES, THE PROPOSED CONTRACT IS FAIR, REASONABLE AND IN THE BEST INTEREST OF KPCW. ALL ACTION REGARDING SUCH CONTRACTS MUST BE RECORDED IN THE MINUTES OF THE BOARD. EACH BOARD MEMBER REVIEWS THE CONFLICT-OF-INTEREST POLICY ANNUALLY AND SIGNS OFF THAT THEY HAVE READ THE POLICY AND TO THE BEST OF THEIR KNOWLEDGE DO NOT HAVE A PERSONAL INTEREST, AS DEFINED IN THE POLICY. NO CONFLICTS WERE NOTED FOR THIS FISCAL YEAR. FORM 990, PART VI, SECTION B, LINE 15A ANNUALLY THE INDEPENDENT BOARD MEMBERS REVIEW COMPARABILITY DATA FROM THE CORPORATION FOR PUBLIC BROADCASTING, GUIDESTAR, AS WELL AS EXECUTIVE DIRECTOR COMPENSATION FOR OTHER AREA NONPROFITS WHEN SETTING THE GENERAL MANAGER'S COMPENSATION. THE DECISION REACHED AND PROCESS FOLLOWED ARE DOCUMENTED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE AUDIT REPORT AND CORPORATION FOR PUBLIC BROADCASTING REQUIRED ANNUAL FINANCIAL REPORT ARE BOTH ON KPCW'S WEBSITE.