2022-08-13T18:53:27-05:00 2021-09-30 BDO USA LLP 2015 Clubhouse Drive Ste 203 Greeley CO 80634 990 2020-10-01 841577682 Community Radio for Northern Colorado % SEAN MCKEE COMM 9703782579 1901 56th Avenue Suite 200 Greeley CO 80634 Tammy Terwelp CEO & President 4127373109 2022-08-15 true Tammy Terwelp 999009999 Mary Jane Pieroni CPA Direct P00538772 9703521700 2022-08-15 2020 2022-09-23 18:48:47Z KUNC Tammy Terwelp 1901 56th Avenue Suite 200 Greeley CO 80634 6160176 false X www.KUNC.org X 2001 CO STRENGTHENING OUR COMMUNITY BY CULTIVATING THE MIND AND SPIRIT - INFORMING, INSPIRING, ENTERTAINING 12 12 49 13 0 4016334 4945309 1105383 1185586 33870 29281 -1150 0 5154437 6160176 0 0 0 0 2726842 2698855 0 0 776862 1911427 1885923 4638269 4584778 516168 1575398 8215367 9060689 1222400 277768 6992967 8782921 X SEE SCHEDULE O false false 2437158 0 1185586 PROGRAMMING & PRODUCTION: CRNC PROVIDES PROGRAMMING THAT STRENGTHENS COMMUNITY, INFORMS, INSPIRES AND ENTERTAINS THROUGH ITS PUBLIC RADIO STATIONS, KUNC AND THE COLORADO SOUND. KUNC PRESENTS NEWS AND INFORMATION THOUGH A CURATION OF PROGRAMMING FROM A VARIETY OF SOURCES, INCLUDING NPR. KUNC PROVIDES A BLEND OF INTERNATIONAL, NATIONAL, AND REGIONAL NEWS TO THE COMMUNITY. CRNC MAINTAINS AN AWARD-WINNING NEWS DEPARTMENT THAT IS DEDICATED TO PROVIDING QUALITY JOURNALISM AT A REGIONAL LEVEL. THE COLORADO SOUND IS A MUSIC DISCOVERY PUBLIC RADIO STATION APPEALING TO CURIOUS MUSIC LISTENERS WHO APPRECIATE VARIOUS GENRES AND HAVE A LOVE FOR LEARNING ABOUT MUSIC. THE COLORADO SOUND STRIVES TO BE AN ADVOCATE FOR COLORADO MUSICIANS AND THE COLORADO MUSIC SCENE. 478486 0 0 BROADCASTING: CRNC TRANSMITS ITS PROGRAMS THROUGH A VAST NETWORK OF STATIONS AND TRANSLATORS IN NORTHERN COLORADO WITH A POPULATION BASE OF OVER TWO MILLION AND ITS CURRENTLY LISTENED TO BY OVER 260,000 LISTENERS ALONG THE FRONT RANGE, IN THE NORTHERN PLAINS, AND IN THE MOUNTAIN COMMUNITIES. THE FRONT RANGE SIGNAL IS KUNC (91.5 FM) AND THE COLORADO SOUND IS (105.5 FM). COVERAGE IS SUPPLEMENTED BY 4 STATIONS AND 13 TRANSLATORS, REPLICATING THE KUNC OR COLORADO SOUND PROGRAMMING SIGNALS. THESE SIGNALS ARE LOCATED IN VARIOUS COMMUNITIES INCLUDING STEAMBOAT SPRINGS, BRECKENRIDGE, ESTES PARK, STERLING AND BOULDER. CRNC CONTINUALLY STRIVES TO IMPROVE OUR SERVICE AREA BY INCREASING OUR BROADCASTING CAPABILITIES. CRNC ALSO OFFERS STREAMING OF ITS PROGRAMMING THROUGH THE WEBSITE AND DIGITAL APPS. 354814 0 0 PROGRAMMING INFORMATION & SPECIAL EVENTS: CRNC IS DEDICATED TO STRENGTHENING THE COMMUNITY. CRNC ENGAGES WITH THE COMMUNITY TO UNDERSTAND THE NEEDS AND WANTS OF THE COMMUNITY FOR PUBLIC MEDIA PROGRAMMING AND TO INFORM THE COMMUNITY OF OUR PROGRAM SERVICES. CRNC PARTNERS WITH NUMEROUS COMMUNITY ORGANIZATIONS TO PROMOTE AND SPONSOR EVENTS WITHIN NORTHERN COLORADO. CRNC MAINTAINS WEBSITES AT KUNC.ORG AND COLORADOSOUND.ORG TO PROVIDE EASY ACCESS TO PROGRAM INFORMATION AND PROGRAMMING. 3270458 true true false false false false false false false true true false false false false true true false false false false false false false false false false false false true false false false false false false false false true false false false false false false false false true 189 0 true 49 true false false false false false false false false false false false false X 12 12 false false false false false false false true true false false true true true true true true true true false X X SEAN MCKEE 9705908220 1901 56TH AVENUE SUITE 200 Greeley CO 80634 Neil Best CEO&President through 3/2021 40.0 0.0 X 134736 0 19918 Jamie Wood COO through 3/2021 40.0 0.0 X 98577 0 10351 Teresa Valerio Parrot Board Chair 1.0 0.0 X X 0 0 0 Gary Chappel Board Secretary 1.0 0.0 X X 0 0 0 Sarah Stokes Alexander Director 1.0 0.0 X 0 0 0 Barbara Dunn Director 1.0 0.0 X 0 0 0 Russ Gamble Director 1.0 0.0 X 0 0 0 Dani Grant Director 1.0 0.0 X 0 0 0 Geneve Huxley Director 1.0 0.0 X 0 0 0 Bill Kurtz Director 1.0 0.0 X 0 0 0 Mitzi Moran Director 1.0 0.0 X 0 0 0 Vanessa Otero Director 1.0 0.0 X 0 0 0 Tracey Perry Director 1.0 0.0 X 0 0 0 Steven Summer Director 1.0 0.0 X 0 0 0 Maggie Guntren Director 1.0 0.0 X 0 0 0 Tammy Terwelp CEO & President as of 4/2021 40.0 0.0 X 0 0 0 Sean McKee CFO as of 5/2021 40.0 0.0 X 0 0 0 233313 0 30269 1 false true false 0 531400 4413909 259895 4945309 UNDERWRITING 515100 1140742 1140742 CAPITAL REPORTING PROJECT 515100 44844 44844 1185586 29281 0 0 29281 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6160176 1185586 0 29281 0 0 0 0 245715 74367 89878 81470 0 2057785 1595699 84802 377284 86522 62730 6561 17231 130476 94597 9894 25985 178357 129311 13525 35521 0 13412 7014 6159 239 37902 19820 17405 677 0 0 7445 7445 99219 51885 45562 1772 33729 11276 22453 191614 34979 30194 126441 397446 313166 18806 65474 0 350704 305509 44920 275 15793 13712 1281 800 0 0 7700 7700 0 115200 57600 57600 32952 17581 15371 PROGRAMMING & DELIVERY FEES 415242 415242 SUPPLIES 35310 26133 3776 5401 DUES & MEMBERSHIP 23804 14217 5895 3692 PROFESSIONAL DEVELOPMENT 54418 2672 51098 648 54033 22948 19586 11499 4584778 3270458 537458 776862 1025283 1343849 1620666 1626666 0 0 145966 117660 0 0 0 0 0 0 0 0 74150 146525 1683910 1435278 265132 248632 902723 1395910 0 0 0 0 4181447 4181447 0 0 8215367 9060689 123906 277768 0 0 67228 0 0 0 0 0 0 0 499866 0 0 0 531400 0 1222400 277768 X 6601086 8281629 391881 501292 6992967 8782921 8215367 9060689 1575398 214556 X X false true X true false X 2857704 3441758 3735162 4016334 4945309 18996267 0 0 2857704 3441758 3735162 4016334 4945309 18996267 204517 18791750 22179 35218 72475 33370 29281 192523 0 0 19188790 6107493 0.97931 0.97460 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 391881 112261 2850 501292 380771 14055 2945 391881 378931 4740 2900 380771 343906 37845 2820 378931 302885 43585 2564 343906 0.29060 0.70940 true true 86480 75632 10848 1555030 1359646 195384 42400 42400 248632 0 0 X 6367287 214556 214556 6152731 7445 7445 6160176 4577333 4577333 7445 7445 4584778 PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE "IRC"). ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS MADE FOR FEDERAL, STATE, OR LOCAL TAXES. IN ADDITION, THE INTERNAL REVENUE SERVICE ("IRS") HAS DETERMINED THAT THE ORGANIZATION IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT MEASUREMENT METHODOLOGY TO REFLECT THE FINANCIAL STATEMENT IMPACT OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT HAS DETERMINED NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN, AND THEREFORE, NO AMOUNT HAS BEEN RECOGNIZED AS OF SEPTEMBER 30, 2021. IF INCURRED, INTEREST AND PENALTIES ASSOCIATED WITH TAX POSITIONS ARE RECORDED IN THE PERIOD ASSESSED AS GENERAL AND ADMINISTRATIVE EXPENSE. THE ORGANIZATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS NO LONGER SUBJECT TO FEDERAL, STATE AND LOCAL TAX EXAMINATION BY TAX AUTHORITIES FOR YEARS BEFORE 2018. X X X false false false false false false false false false Neil Best CEO&President through 3/2021 134736 0 0 0 0 0 19918 0 0 0 154654 0 0 0 X 275 121232 Resale value X 12 138663 Replacement cost 0 false true true SCHEDULE M, LINE 32B: CRNC'S AUTO DONATION PROGRAM IS ADMINISTERED THROUGH THE CAR TALK VEHICLE DONATION PROGRAM AND VEHICLES FOR CHARITY. THESE ORGANIZATIONS PERFORM ALL THE ADMINISTRATIVE DUTIES RELATED TO AUTO DONATIONS, INCLUDING PROVIDING FORM 1098-C TO DONORS. CRNC RECEIVES 70-75% OF NET PROCEEDS OF THE AUTO DONATIONS FROM THE CAR TALK VEHICLE DONATION PROGRAM AND 60% OF THE NET PROCEEDS FROM VEHICLES FOR CHARITY. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: COMMUNITY RADIO FOR NORTHERN COLORADO'S (CRNC) MISSION IS TO STRENGTHEN OUR COMMUNITY BY CULTIVATING THE MIND AND SPIRIT - INFORMING, INSPIRING, AND ENTERTAINING. CRNC STRIVES TO MEET ITS MISSION BY OPERATING TWO PUBLIC MEDIA SERVICES - KUNC, AN NPR-AFFILIATED NEWS AND INFORMATION PUBLIC RADIO STATION AND THE COLORADO SOUND, A LOCALLY HOSTED MUSIC DISCOVERY PUBLIC RADIO STATION. IN ADDITION, CRNC HAS AN ACTIVE DIGITAL MEDIA PRESENCE FOR BOTH OF ITS CONTENT SERVICES. FORM 990, PART VI, SECTION B, LINE 11B: THE FORM 990 IS REVIEWED BY THE FINANCE COMMITTEE, WHO THEN RECOMMENDS APPROVAL TO THE ENTIRE BOARD. AT THE QUARTERLY BOARD MEETING, EACH BOARD MEMBER RECEIVES A COPY OF THE FORM 990. THE GENERAL MANAGER OR THE CPA PREPARER PRESENTS AN OVERVIEW OF THE FORM 990 TO THE BOARD. THE BOARD WILL THEN MAKE A MOTION TO APPROVE THE FORM 990 AND AUTHORIZES THE PRESIDENT TO SIGN AND SUBMIT THE FORM 990. FORM 990, PART VI, SECTION B, LINE 12C: ANNUALLY AT THE JUNE BOARD OF DIRECTORS MEETING, DIRECTORS, OFFICERS, AND KEY EMPLOYEES COMPLETE THE CONFLICT OF INTEREST QUESTIONNAIRE AND SIGN A CONFIRMATION STATEMENT THAT THEY HAVE READ AND UNDERSTAND THE CRNC CONFLICT OF INTEREST POLICY. THE QUESTIONNAIRES ARE REVIEWED AND MAINTAINED BY THE GENERAL MANAGER. AT THE BEGINNING OF EACH BOARD OF DIRECTORS MEETING, THE CHAIR OF THE BOARD ASKS FOR ANY CONFLICT OF INTEREST DISCLOSURES. IF A CONFLICT OF INTEREST ARISES, THE BOARD MEMBER, OFFICER, OR KEY EMPLOYEE MUST REFRAIN FROM USING HIS PERSONAL INFLUENCE IN REGARDS TO THE TRANSACTION, REMOVE THEMSELVES FROM THE DISCUSSION REGARDING THE TRANSACTION AND RECUSE THEMSELVES FROM VOTING ON ANY DECISIONS WITH REGARDS TO THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15: THE CRNC BOARD OF DIRECTORS PERFORMS AN ANNUAL PERFORMANCE EVALUATION OF THE PRESIDENT AT THE SEPTEMBER BOARD OF DIRECTORS MEETING. UPON COMPLETION OF THE PERFORMANCE EVALUATION, THE PRESIDENT'S SALARY AND BENEFITS ARE REVIEWED AND COMPARED TO THE ANNUAL CORPORATION FOR PUBLIC BROADCASTING (CPB) SALARY SURVEY. THE CPB SALARY SURVEY PROVIDES SALARY DATA FOR SIMILAR SIZED PUBLIC RADIO STATIONS BY POSITION, INCLUDING CEO. THE BOARD OF DIRECTORS AUTHORIZES ANY CHANGES TO THE PRESIDENT'S SALARY UPON REVIEW OF THE PERFORMANCE EVALUATION AND CPB SALARY SURVEY DATA. THE LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED IN MAY 2022. FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKES ITS GOVERNING AND FINANCIAL DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART XII LINE 2C: THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR.