2019-11-14T11:13:35-06:00 2018-12-31 BKD LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2018-01-01 481185140 BOTT RADIO NETWORK % JAY PESTINGER BOTT 9136427770 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 RICHARD P BOTT II President 9136427770 2019-11-15 true Michael J Engle P00482834 8162216300 167.68.126.162 43372220193185000042 2019-11-14 P 0F78089BEE6C6CCEE6E783A486AA77D4CD3D196E 355CC2E4B6E27E32DAADC48E1CA8D97843AD7DA8 2018 2020-03-31 21:24:44Z RICHARD P BOTT II 10550 BARKLEY ST STE 100 OVERLAND PARK KS 66212 15665048 false X WWW.BOTTRADIONETWORK.COM X 1996 KS PROMOTE THE WELFARE OF COMMUNITIES SERVED BY CREATING, PRODUCING & B BY CREATING, PRODUCING & BROADCASTING A UNIQUE PROGRAM FORMAT OF RELIGIOUS TEACHING, CURRENT EVENTS, NEWS & OTHER PROGRAMMING. 7 4 135 4 2182721 0 0 13204870 13187474 3172 22896 1844769 2443406 15052811 15653776 9400 3400 0 0 5987166 6345141 0 0 0 8746777 8388085 14743343 14736626 309468 917150 3285444 4255982 980260 969744 2305184 3286238 X SEE SCHEDULE O false false 9565664 3400 15370195 SEE SCHEDULE O 9565664 false false false false false false false false false true false false false true false true true false false false false false false false false false false false true false false false false false false false true false false false false false true true true false true 40 0 true 135 true true true false false false false false false false X 7 4 true false false false false false false true true false false true true true true true true true false false AR CA IN IA KS MO NE OK TN TX WY X JAY PESTINGER 9136427770 10550 BARKLEY ST STE 100 OVERLAND PARK KS 66212 X RICHARD P BOTT CHAIRMAN EMERITUS/DIRECTOR 39.0 1.0 X X 208213 0 8329 EMITT MITCHELL DIRECTOR 1.0 0.0 X 0 0 0 TRACE W THURLBY DIRECTOR 1.0 0.0 X 0 0 0 SHERLEY BOTT SECRETARY/TREASURER/DIRECTOR 39.0 1.0 X X 158766 0 8329 RICHARD P BOTT II CHAIRMAN/PRESIDENT/DIRECTOR 39.0 1.0 X X 248669 0 17923 J KEET LEWIS DIRECTOR 1.0 0.0 X 0 0 0 WILLIAM HIGH DIRECTOR 1.0 0.0 X 0 0 0 THOMAS J HOLDEMAN CFO - THRU SEP 2018 39.0 1.0 X 110540 0 8642 JAY PESTINGER CFO 39.0 1.0 X 103965 0 18437 MICHAEL T PAYNE AREA MANAGER 40.0 0.0 X 143888 0 13017 PATRICK R RULON NATIONAL SALES MANAGER 40.0 0.0 X 222492 0 14513 1196533 0 89190 7 false true false BKD LLP 1201 WALNUT ST STE 1700 KANSAS CITY MO 64106 ADVISORY SERVICES 101096 1 0 NATIONAL BROADCASTS 515100 11421194 11421194 LOCAL BROADCASTS 515100 564157 564157 NATIONAL & LOCAL UNDERWRITING 515100 1202123 1202123 13187474 11113 11113 0 0 0 0 0 23055 11272 11783 11783 11783 0 0 0 0 0 0 0 0 0 COMMERCIAL ADVERTISING 541800 2182721 2182721 MISCELLANEOUS INCOME 900099 260685 260685 2443406 15653776 13187474 2182721 283581 3400 3400 0 0 0 891813 891813 0 3932172 2205044 1727128 41161 15926 25235 1107152 336531 770621 372843 153938 218905 0 0 0 0 0 0 327590 29890 297700 352934 178914 174020 737520 357227 380293 286063 154464 131599 0 386076 270253 115823 170144 111145 58999 0 10129 10129 478 229 249 0 148314 103820 44494 79606 55724 23882 DUES & SUBSCRIPTIONS 198389 5655 192734 BAD DEBT 57378 57378 REPAIRS & MAINTENANCE 228479 159935 68544 NETWORK AFFILIATE AGREEMENT 5271341 5271341 133644 94850 38794 14736626 9565664 5170962 0 820381 1371072 0 0 0 0 1514137 1548029 0 0 0 0 0 0 0 0 116820 115324 5724081 4512766 807672 1211315 0 0 0 0 0 0 16192 0 10242 10242 3285444 4255982 438722 412147 0 0 224345 281474 0 0 0 0 0 0 9442 0 0 0 307751 276123 980260 969744 X 2305184 3286238 0 0 0 0 2305184 3286238 3285444 4255982 X 917150 63904 X false true X true false 352000 352000 696502 468930 227572 190154 90891 99263 3944537 3424993 519544 540888 527952 12936 1211315 0 INTERCOMPANY PAYABLE 276123 276123 15653776 15653776 15653776 14736626 14736626 14736626 UNCERTAIN TAX POSITIONS DISCLOSURE 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. Tax positions are recognized if it is more likely than not, based on the technical merits, that the tax position will be realized or sustained upon examination. The term more likely than not means a likelihood of more than 50 percent; the terms examined and upon examination also include resolution of the related appeals or litigation processes, if any. A tax position that meets the more-likely-than-not recognition threshold is initially and subsequently measured as the largest amount of tax benefit that has a greater than 50 percent likelihood of being realized upon settlement with a taxing authority that has full knowledge of all relevant information. The determination of whether or not a tax position has met the more-likely-than-not recognition threshold considers the facts, circumstances and information available at the reporting date and is subject to the managements judgment. X X X true true X X X false false false false false false false false false RICHARD P BOTT CHAIRMAN EMERITUS/DIRECTOR 136054 0 0 0 72159 0 0 0 8329 0 216542 0 0 0 SHERLEY BOTT SECRETARY/TREASURER/DIRECTOR 106270 0 0 0 52496 0 0 0 8329 0 167095 0 0 0 RICHARD P BOTT II CHAIRMAN/PRESIDENT/DIRECTOR 211979 0 0 0 36690 0 2250 0 15673 0 266592 0 0 0 MICHAEL T PAYNE AREA MANAGER 143888 0 0 0 0 0 944 0 12073 0 156905 0 0 0 PATRICK R RULON NATIONAL SALES MANAGER 222492 0 0 0 0 0 3336 0 11177 0 237005 0 0 0 SCHEDULE J, PART I, LINE 1A RICHARD P. BOTT, SHERLEY BOTT AND RICHARD P. BOTT II ALL USED FIRST-CLASS OR CHARTER TRAVEL FOR BUSINESS PURPOSES. RICHARD P. BOTT II WAS PROVIDED SPOUSAL TRAVEL IN CERTAIN INSTANCES. THESE AMOUNTS WERE INCLUDED IN HIS W-2 COMPENSATION. TAX GROSS-UP PAYMENTS ON OTHER TAXABLE FRINGE BENEFITS WERE ALL TREATED AS TAXABLE COMPENSATION: RICHARD P. BOTT, SHERLEY BOTT AND RICHARD P. BOTT II. SEE SCHEDULE L PART V SCHEDULE L, PART IV, LINE 1 (A) BOTT BROADCASTING COMPANY (B) RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT II ARE OFFICERS, DIRECTORS AND SHAREHOLDERS OF BOTT BROADCASTING COMPANY (C) $2,089,488 (D) FEES PAID TO SISTER CORPORATION PURSUANT TO NETWORK AFFILIATION AGREEMENTS (E) NO FORM 990, PART III, LINE 1 PROMOTION OF THE WELFARE OF COMMUNITIES SERVED BY CREATING, PRODUCING AND BROADCASTING A UNIQUE PROGRAM FORMAT CONSISTING OF RELIGIOUS TEACHING, CURRENT EVENTS, NEWS AND OTHER PUBLIC AFFAIRS PROGRAMMING FOR THE BENEFIT OF THE PUBLIC. FORM 990, PART III, LINE 4A DURING 2018, BOTT RADIO NETWORK (BRN) CREATED, PRODUCED AND BROADCAST ITS UNIQUE RADIO FORMAT CONSISTING OF RELIGIOUS TEACHING, CURRENT EVENTS, NEWS, AND OTHER PUBLIC AFFAIRS PROGRAMMING 24 HOURS A DAY, SEVEN DAYS A WEEK, 365 DAYS A YEAR OVER AN EXPANDING NETWORK OF 120 RADIO STATIONS, AS WELL AS STREAMING ON THE INTERNET TO COMPUTERS AND MOBILE DEVICES. THE RADIO SIGNAL REACHES LISTENERS IN 15 STATES WITH A COMBINED COVERAGE OF 63 MILLION PEOPLE, AND BRN HAS CONNECTED WITH PEOPLE ALL OVER THE WORLD VIA THE INTERNET. BRN SPONSORED OR HOSTED DOZENS OF MAJOR EVENTS CONNECTING THOUSANDS OF LISTENERS WITH ITS FEATURED TEACHERS IN FACE-TO-FACE MEETINGS. THESE EVENTS PROVIDED AN OPPORTUNITY FOR THE TEACHING MINISTRIES AIRED ON BRN TO ENHANCE THE EDUCATIONAL MESSAGE TO LISTENERS AND FURTHER THE VISION AND MISSION OF BRN. OTHER PROGRAM SERVICE EVENTS, MEETINGS OR FORUMS PROMOTED AND SPONSORED BY BRN INCLUDE: - PROMOTION OF PREGNANCY RESOURCE CENTERS - CIVIL RIGHTS AWARENESS - PUBLIC POLICY ON EDUCATION - INTEGRITY AND ETHICS IN THE WORKPLACE - HONORING COMMUNITY LEADERS AND PASTORS BRN PROVIDED EXTENSIVE BROADCASTING SERVICE TO PROMOTE AND INFORM COMMUNITIES ON THE ABOVE AND ON THE NEEDS OF THE LESS FORTUNATE, DOMESTICALLY AND IN DEVELOPING COUNTRIES. EMAIL, THE INTERNET AND SOCIAL MEDIA WERE USED EXTENSIVELY TO ENHANCE THE EFFECTIVENESS OF BRN'S TEACHING AND PUBLIC SERVICE MISSION. EACH YEAR, BRN RECEIVES A SUBSTANTIAL AMOUNT OF LISTENER EMAILS AND OTHER FEEDBACK. AND OF THOSE, THE OVERWHELMING MAJORITY OF BRN'S LISTENERS GIVE POSITIVE FEEDBACK REPORTING THAT THE PROGRAMMING HEARD ON BRN HAS BEEN INSTRUMENTAL IN HELPING WITH CHALLENGES IN PARENTING, MARRIAGES, DRUG ADDICTION, SPIRITUAL GROWTH, AND OTHER AREAS OF LIFE. FORM 990, PART VI, SECTION A , LINE 2 RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT II HAVE A FAMILY RELATIONSHIP AND A BUSINESS RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM, AND THEN IS FORWARDED TO THE ORGANIZATION'S FINANCIAL MANAGEMENT FOR REVIEW. ANY QUESTIONS OR CONCERNS THE ORGANIZATION'S FINANCIAL MANAGEMENT HAVE ARE ADDRESSED, AND ANY NEEDED CHANGES ARE MADE. THE UPDATED 990 IS THEN REVIEWED BY THE PRESIDENT. ANY NEEDED CHANGES OR CLARIFICATIONS ARE THEN MADE, AND A FINAL DRAFT IS RETURNED TO THE CFO FOR HIS FINAL REVIEW AND PRESENTATION TO THE PRESIDENT FOR SIGNATURE. THE FINAL FORM 990 IS DELIVERED TO ALL MEMBERS OF THE BOARD PRIOR TO FILING THE 990. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANY CONFLICTS REVEALED BY A BOARD MEMBER OR OFFICER OR THAT ARE OTHERWISE BROUGHT TO THE ATTENTION OF THE BOARD ARE EVALUATED BY THE OTHER BOARD MEMBERS AND A DECISION RENDERED REGARDING THE TRANSACTION IN QUESTION. BOARD MEMBERS WITH POTENTIAL UNRESOLVED CONFLICTS CAN RESPOND TO REQUESTS FOR INFORMATION REGARDING THE POTENTIAL CONFLICT BUT ARE EXCLUDED FROM OTHERWISE PARTICIPATING IN THE DELIBERATIONS AND THE DECISION MAKING PROCESS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION USES A COMPENSATION STUDY AND REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS IN DETERMINING THE COMPENSATION OF THE PRESIDENT. ONCE DETERMINED THE COMPENSATION OF THE PRESIDENT IS APPROVED BY THE BOARD OF DIRECTORS. THIS PROCESS LAST TOOK PLACE IN 2015. FORM 990, PART VI, SECTION C, LINE 19 BOTT RADIO NETWORK MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. IF AN EMAIL ADDRESS IS PROVIDED THESE DOCUMENTS ARE SENT TO THE EMAIL ADDRESS WITH DELIVERY CONFIRMATION REQUESTED. IF A MAILING ADDRESS IS PROVIDED, THESE DOCUMENTS ARE SENT VIA CERTIFIED US MAIL WITH A RETURN RECEIPT REQUESTED. FORM 990, PART XI, LINE 9 TRANSFER TO COMMUNITY BROADCASTING, INC. $ 63,904 COMMUNITY BROADCASTING INC 10550 BARKLEY STE 100 OVERLAND PARK KS 66212 431431613 RADIO STATION KS 501(C)(4) N/A NA true false false false true false false false false false false false false false true true true false false true COMMUNITY BROADCASTING INC S 63904 FMV COMMUNITY BROADCASTING INC N 88844 FMV COMMUNITY BROADCASTING INC O 397179 FMV COMMUNITY BROADCASTING INC P 2607235 FMV