2014-08-15T11:11:26-05:00 2013-09-30 CARTER P C 48 PATTON AVE STE 400 ASHEVILLE NC 288013300 990 2012-10-01 581445328 WESTERN N CAROLINA PUBLIC RADIO WEST 8282104800 73 BROADWAY STREET ASHEVILLE NC 288012929 JODY EVANS 8282104800 2014-08-15 true RUFUS DOLLAR 8282599900 2014-08-15 2012 2015-11-30 17:44:51Z JODY EVANS 73 BROADWAY STREET ASHEVILLE NC 28801 2078851 false X WWW.WCQS.ORG X 1979 NC PUBLIC RADIO BROADCASTING. 18 18 20 -47981 -2711 1635905 1726350 0 3152 -91911 58452 56971 1697509 1691410 0 0 718392 785549 0 451756 1026375 1051237 1744767 1836786 -47258 -145376 3553305 3518543 1312079 1083975 2241226 2434568 PUBLIC RADIO BROADCASTING. false false 1028416 WESTERN NORTH CAROLINA PUBLIC RADIO, INC. IS A COMMUNITY BASED PUBLIC MEDIA SERVICE THAT: - EXPANDS HORIZONS THROUGH NEW PERSPECTIVES AND LISTENING EXPERIENCES - PROMOTES THE EXCHANGE OF IDEAS THROUGH NEWS AND INFORMATION, AND - SHARES AND ENRICHES THE CULTURE, HERITAGE, AND TRADITIONS OF OUR REGION AND SOCIETY THROUGH CLASSICAL AND OTHER MUSIC AND THE ARTS 1028416 true false false false false false false false false true true true false false false true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 12 0 true 20 true true true false false false false true true false false false false X 18 18 false false true false false false false true true false false true true true true true true true false false X X JODY EVANS 8282104800 73 BROADWAY ASHEVILLE NC 28801 H BRYAN SMITH 1.00 X X 0 0 0 M CHUCK CLONINGER 1.00 X X 0 0 0 BUNNY JOHNS 1.00 X X 0 0 0 ADRIAN VASSALLO 1.00 X X 0 0 0 SHERYL AIKMAN 1.00 X 0 0 0 BEN ANDERSON 1.00 X 0 0 0 KEN BRAME 1.00 X 0 0 0 HEIDI CAMPBELL-ROBINSON 1.00 X 0 0 0 J MARLENE HYATT 1.00 X 0 0 0 LEWIS ISAAC 1.00 X 0 0 0 AMY KELSO 1.00 X 0 0 0 DEE MASON 1.00 X 0 0 0 CLIFTON METCALF 1.00 X 0 0 0 LINDA LEWIS NELMS 1.00 X 0 0 0 NANCY NEHLS NELSON 1.00 X 0 0 0 ROBIN C PAYNE 1.00 X 0 0 0 TERRY VAN DUYN 1.00 X 0 0 0 MICHAEL ZIEGLER 1.00 X 0 0 0 JODY EVANS 40.00 X 85782 0 9144 85782 9144 false false false 1726350 1726350 5491 5491 44241 20689 23552 23552 -3768 27320 215000 312402 -97402 -97402 -44213 -53189 85389 54350 31039 31039 MISCELLANEOUS 2380 2380 2380 1691410 -47981 13041 90792 46576 13074 31142 555467 284911 80250 190306 81579 51393 9347 20839 57711 24487 17240 15984 18745 1200 17545 18599 18599 89288 27339 35290 26659 44128 24142 3033 16953 214877 85585 23162 106130 27216 20335 1047 5834 6661 4889 868 904 11379 822 7932 2625 46311 46311 121916 83626 12282 26008 22970 13095 1503 8372 PROGRAMMING FEES 356251 356251 BAD DEBT EXPENSE 69131 69131 RESEARCH 3765 3765 1836786 1028416 356614 451756 54 330 95643 173197 222273 253936 13295 8448 17997 25496 4569856 1914137 2824359 2655719 250562 272295 129122 129122 3553305 3518543 162191 166432 1094064 868370 55824 49173 1312079 1083975 X 2018953 2180632 222273 253936 2241226 2434568 3553305 3518543 -145376 28273 80146 230299 X false true X true false X 1220203 1217720 1485620 1635905 1726350 7285798 1220203 1217720 1485620 1635905 1726350 7285798 7285798 189625 59242 54261 34041 32811 369980 43066 43066 2297 1644 2682 1023 2380 10026 7708870 0.94510 0.93710 X 502200 60588 7192 555596 403633 98567 502200 352973 71950 21290 403633 404381 31208 82616 352973 469367 31950 96936 404381 0.60000 0.40000 false false 49079 49079 206754 2476542 498524 2184772 1837481 1415613 421868 2655719 BENEFICIAL INTEREST IN ENDOWMENT 272295 F 272295 2105167 28273 80146 75039 183458 1921709 -230299 -230299 1691410 1911825 75039 75039 1836786 1836786 INTENDED USES FOR ENDOWMENT FUNDS SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS ONE TEMPORARILY RESTRICTED ENDOWMENT AND ONE BOARD- DESIGNATED ENDOWMENT. THE TEMPORARILY RESTRICTED ENDOWMENT WAS DESIGNATED BY THE DONOR FOR PROJECTS IN THE PROGRAM DEPARTMENT. THE BOARD-DESIGNATED ENDOWMENT IS USED TO BENEFIT THE GENERAL BUDGET. THE BOARD HAS AUTHORIZED AN ANNUAL 4% DRAW DOWN ON EACH ENDOWMENT. REQUESTS FOR DRAW DOWNS ARE REVIEWED BY THE BOARD FINANCE COMMITTEE AND RECOMMENDED TO THE FULL BOARD OR EXECUTIVE COMMITTEE FOR APPROVAL. LIABILITY UNDER FIN 48 FOOTNOTE SCHEDULE D, PAGE 3, PART X THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE, EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR THE FISCAL YEARS ENDED SEPTEMBER 30, 2010, 2011, AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 2D DIRECT RENTAL EXPENSE 20,689 FUNDRAISING EVENT EXPENSE 54,350 REVENUE AMOUNTS INCLUDED ON RETURN - OTHER SCHEDULE D, PAGE 4, PART XI, LINE 4B BOOK/TAX DIFFERENCE ON SALE OF ASSET -230,299 EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER SCHEDULE D, PAGE 4, PART XII, LINE 2D DIRECT RENTAL EXPENSE NET W/ INCOME 20,689 FUNDRAISING EVENT EXPENSE 54,350 CAR RAFFLE 47380 47380 31265 WAIT, WAIT, DON 38009 38009 13641 9444 85389 85389 31265 13641 9444 54350 31039 EXPLANATION ON VOLUNTEERS AND TYPES OF SERVICES OR BENEFITS FORM 990, PAGE 1, PART I, LINE 6 ANSWERING PHONES, BASIC CLERICAL WORK, HOSTING EVENING ON-AIR PROGRAMMING. AUTHORITY DELEGATED TO COMMITTEE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 1A THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE ORGANIZATION TOGETHER WITH THE CHAIRS OF THE STANDING COMMITTEES AND SUCH ADDITIONAL PERSONS AS THE BOARD OF DIRECTORS SEES FIT. THE EXECUTIVE COMMITTEE EXERCISES THE AUTHORITY OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION, EXCEPT AS LIMITED BY STATUTE. EXCEPT AS LIMITED WITHIN THE BYLAWS, ANY ACTION TAKEN BY THE EXECUTIVE COMMITTEE SHALL BECOME THE ACTION OF THE BOARD OF DIRECTORS WHEN REPORTED TO THE BOARD AT ITS FIRST MEETING THEREAFTER. THE BOARD HAS AUTHORITY TO AMEND, RESCIND, OR TAKE FURTHER ACTION ON ANY ACTION OF THE EXECUTIVE COMMITTEE. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE CONSTITUTES A QUORUM. THE VOTE OF A MAJORITY AT A MEETING AT WHICH A QUORUM IS PRESENT SHALL CONSTITUTE THE ACT OF THE COMMITTEE. SIGNIFICANT CHANGES TO ORGANIZATIONAL DOCUMENTS FORM 990, PAGE 6, PART VI, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED TO INCLUDE THE FOLLOWING SIGNIFICANT CHANGES: (1) OFFICERS OF THE BOARD ARE NOW ELECTED FOR A TERM OF TWO YEARS WITH ELIGIBILITY FOR RE-ELECTION. FORMERLY, THE TERM OF OFFICE WAS ONE YEAR OR UNTIL A REPLACEMENT WAS ELECTED. (2) THE COMMITTEE ROSTER WAS AMENDED TO ESTABLISH AN AUDIT COMMITTEE OF FIVE MEMBERS, CONSISTING OF TWO BOARD MEMBERS AND THREE NON-BOARD MEMBERS. THE AUDIT COMMITTEE CHAIR SHALL NOT BE A BOARD MEMBER. THE AUDIT COMMITTEE IS REQUIRED TO MEET WITH THE ORGANIZATION'S AUDITOR AT LEAST TWICE PER YEAR--ONCE BEFORE THE ANNUAL AUDIT AND AGAIN TO REVIEW THE AUDIT RESULTS BEFORE THEY ARE PRESENTED TO THE BOARD OF DIRECTORS. (3) DIRECTORS ARE REQUIRED TO TAKE APPROPRIATE MEASURES TO AVOID CONFLICTS OF INTEREST AND COMPLIANCE WITH THE RULES AND REGULATIONS GOVERNING CONFLICTS OF INTEREST FOR TAX-EXEMPT NONPROFIT ENTITIES UNDER SECTION 501 (C)(3) OF THE INTERNAL REVENUE CODE. THE BOARD MAY BY RESOLUTION ADOPT SUCH ADDITIONAL POLICIES AND REQUIREMENTS PERTAINING TO CONFLICTS OF INTEREST AS IT SEES FIT AND SUCH POLICIES SHALL BE CONSIDERED TO BE PART OF THE ORGANIZATION DOCUMENT OF THE ORGANIZATION. (4) A CLAUSE WAS ADDED PROVDING ANY PERSON SERVING AS BOARD MEMBER OR OFFICER OF THE ORGANIZATION THE RIGHT TO BE INDEMNIFIED AGAINST CERTAIN EXPENSES AND PAYMENTS TO THE FULLEST EXTENT PERMITTED BY NORTH CAROLINA GENERAL STATUTES, SEC. 55A AND SECS. 55A-8-50 THROUGH 55A-5-58, AND SUCCESSOR STATUTES ORGANIZATION'S PROCESS USED TO REVIEW FORM 990 FORM 990, PAGE 6, PART VI, LINE 11B THE RETURN WAS PREPARED BY AN INDEPENDENT ACCOUNTANT WITH ASSISTANCE AND OVERSIGHT BY MANAGEMENT. UPON COMPLETION AND REVIEW, THE RETURN WAS PROVIDED ELECTRONICALLY TO ALL VOTING BOARD MEMBERS AND DISCUSSED AT A SCHEDULED MEETING PRIOR TO SUBMISSION TO THE IRS. ENFORCEMENT OF CONFLICTS POLICY FORM 990, PAGE 6, PART VI, LINE 12C THE FINANCE COMMITTEE REVIEWS ALL CONFLICT OF INTEREST FORMS TO DETERMINE IF THERE IS AN ACTUAL CONFLICT. THE RESULTS OF THEIR REVIEW ARE REPORTED TO THE FULL BOARD OF DIRECTORS. FORMS ARE COMPLETED ANNUALLY. COMPENSATION PROCESS FOR TOP OFFICIAL FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS HAS ADOPTED AN ANNUAL REVIEW FOR THE PRESIDENT AND CEO OF THE ORGANIZATON. THIS REVIEW, DESIGNED AND CONDUCTED BY THE EXECUTIVE COMMITTEE WITH INPUT FROM THE FULL BOARD, IS PERFORMED WITHIN TWO MONTHS OF THE END OF THE FISCAL YEAR. THE GOALS OF THE REVIEW ARE TO FOCUS THE PRESIDENT AND CEO'S ACTIVITIES ON THE ORGANIZATION'S MISSION STATEMENT, STRATEGIC PLAN, AND MEASURABLE GOALS. THE REVIEW CONTAINS A MECHANISM TO ASSESS HOW EFFECTIVELY THE OFFICERS HAVE IMPLEMENTED BOARD POLICIES AND DECISIONS AND WORK TOWARDS FUTURE PROFESSIONAL AND PERSONAL DEVELOPMENT. GOVERNING DOCUMENTS DISCLOSURE EXPLANATION FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST AT THE ORGANIZATION'S ADMINISTRATIVE OFFICE AND IN THE STATION'S FCC PUBLIC FILE.