2024-10-23T14:15:21+00:00 2023-12-31 440160260 Forvis Mazars LLP 1201 Walnut Suite 1700 Kansas City MO 641062246 990 2023-01-01 431431613 Community Broadcasting Inc COMM 9136427770 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 RICHARD P BOTT II VICE PRESIDENT 2024-10-23 true Michael Engle P00482834 8162216300 2024-11-15 2023 2024-10-15 13:58:12Z RICHARD P BOTT II 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 2873715 false X BOTTRADIONETWORK.COM X 1986 KS OWN/OPERATE RADIO STATIONS USED TO PROMOTE THE WELFARE OF COMMUNITIES SERVED USING A UNIQUE FORMAT OF BIBLE TEACHING, CURRENT EVENTS, NEWS & OTHER PROGRAMMING. 3 0 7 1 111459 101631 0 2956247 2633798 7500 76232 108613 125720 3072360 2835750 0 0 0 0 258552 291648 0 0 0 2559016 2504765 2817568 2796413 254792 39337 10128327 10232429 3308463 2955900 6819864 7276529 OWN AND OPERATE RADIO STATIONS USED FOR THE PROMOTION OF THE WELFARE OF COMMUNITIES SERVED BY BROADCASTING A UNIQUE PROGRAM FORMAT CONSISTING OF BIBLE TEACHING, CURRENT EVENTS, NEWS, AND OTHER PUBLIC AFFAIRS PROGRAMMING FOR THE BENEFIT OF THE PUBLIC. false false 2463703 0 2633798 COMMUNITY BROADCASTING, INC. OWNS AND OPERATES 92 RADIO STATIONS IN KANSAS, MISSOURI, OKLAHOMA, NEBRASKA, IOWA, ARKANSAS, TENNESSEE, TEXAS, WYOMING, AND ILLINOIS. THE STATIONS, ALL OF WHICH BROADCAST 24 HOURS PER DAY SEVEN DAYS PER WEEK, ARE USED FOR THE PROMOTION OF THE WELFARE OF COMMUNITIES SERVED BY BROADCASTING A UNIQUE PROGRAM FORMAT CONSISTING OF BIBLE TEACHING, CURRENT EVENTS, NEWS AND OTHER PUBLIC AFFAIRS PROGRAMMING FOR THE BENEFIT OF THE PUBLIC. WHILE THE EXACT SIZE OF THE LISTENING AUDIENCE IS DIFFICULT TO MEASURE THE COMBINED POPULATION OF THE MARKETS SERVED IS APPROXIMATELY 28 MILLION. 2463703 false false false false false false false false false true false false true true false false true 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 true true false false true 69 0 true 7 true true true false false false false false false false X 3 0 true false false false false false false true true false false true true true true true true false false false IA KS MO NE OK SD TN TX AR WY X RICHARD P BOTT II 9136427770 10550 BARKLEY ST STE 100 OVERLAND PARK KS 66212 RICHARD P BOTT PRESIDENT/DIRECTOR 1.0 39.0 X X 0 173813 8904 RICHARD P BOTT II VICE-PRESIDENT/DIRECTOR 1.0 39.0 X X 0 196879 15448 SHERLEY BOTT SECRETARY/TREASURER/DIRECTOR 1.0 39.0 X X 0 60714 8904 PHILIP J PESTINGER CFO 1.0 9.0 X 0 72050 14602 0 503456 47858 0 false true false BROADCAST COMMUNICATIONS ENGINEERING 23118 PARADISE DRIVE LEBANON MO 65536 ENGINEERING SERVICES 174717 1 0 NETWORK AFFILIATION AGREEMENT REVENUE 515100 2633798 2633798 0 0 0 0 2633798 149424 37965 0 111459 111459 111459 76232 0 76232 76232 76232 MISCELLANEOUS REVENUE 900099 14261 14261 0 0 0 0 14261 2835750 2633798 111459 90493 X 197237 56049 141188 10006 6679 3327 60752 21924 38828 23653 6611 17042 13493 13493 36067 36067 331103 331103 0 0 50103 49276 827 71366 71366 1636831 1636831 0 3190 1978 1212 6885 6885 214217 214217 76466 14130 62336 TAXES & LICENSES 37492 19860 17632 0 PROVISION FOR INCOME TAXES 26794 26794 0 0 REPAIRS & MAINTENANCE 758 0 758 0 0 0 0 0 2796413 2463703 332710 0 552571 400003 0 0 0 0 16053 20038 0 0 0 0 0 0 0 0 12672 60149 10721830 8983010 1256141 1738820 0 0 0 0 5035495 5122824 3255395 2890595 10128327 10232429 67428 56904 0 0 8038 8264 0 0 0 0 0 0 193059 94499 0 0 3039938 2796233 3308463 2955900 X 6819864 7276529 0 0 0 0 0 0 0 0 6819864 7276529 10128327 10232429 X 39337 417328 X false true X true false 246479 246479 1008732 538023 470709 26318 19673 6645 9106098 8296696 809402 334203 128618 205585 1738820 Deposits 14659 Intercompany Receivable 188504 Right of Use Assets 2687432 2890595 Operating Lease Liability 2796233 2796233 Schedule D, Part X, Line 2 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. false false false false false false false false false RICHARD P BOTT II VICE-PRESIDENT/DIRECTOR 0 185029 0 0 0 11850 0 2925 0 12523 0 212327 0 0 RICHARD P BOTT PRESIDENT/DIRECTOR 0 77213 0 0 0 96600 0 0 0 8904 0 182717 0 0 Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION BOTT RADIO NETWORK, A RELATED ORGANIZATION, USES A COMPENSATION STUDY, REVIEW OF THE FORM 990 OF OTHER ORGANIZATIONS AND APPROVAL BY THE BOARD OF DIRECTORS IN DETERMINING THE COMPENSATION OF THE PRESIDENT. Schedule J, Part II FORM 990, PART VII, SECTION A THE COMPENSATION REPORTED ON FORM 990, PART VII, SECTION A & SCHEDULE J, PART II WAS PAID BY BOTT RADIO NETWORK, A RELATED TAX EXEMPT ORGANIZATION. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT, II - Family relationship, PHILIP J PESTINGER, RICHARD P. BOTT, SHERLEY E. BOTT, AND RICHARD P. BOTT, II - Business relationship Form 990, Part VI, Line 11b Review of form 990 by governing body THE 990 IS PREPARED AND REVIEWED BY AN INDEPENDENT ACCOUNTING FIRM. IT IS THEN REVIEWED BY THE ORGANIZATION'S FINANCIAL MANAGEMENT AND ALL QUESTIONS OR CONCERNS ARE ADDRESSED AND CHANGES MADE, IF REQUIRED. THE 990 IS THEN REVIEWED BY THE PRESIDENT AND ANY NEEDED CHANGES OR CLARIFICATIONS ARE MADE. IF NO CHANGES ARE MADE, THE FINAL DRAFT IS SIGNED BY THE CFO. ALL BOARD MEMBERS RECEIVE A COPY OF THE FORM 990 BEFORE IT IS FILED. Form 990, Part VI, Line 12c Conflict of interest policy ALL BOARD MEMBERS AND OFFICERS ARE COVERED UNDER THE CONFLICT OF INTEREST POLICY. ANY CONFLICTS REVEALED BY A BOARD MEMBER 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, Line 19 Required documents available to the public COMMUNITY BROADCASTING, INC. DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. Form 990, Part IX, Line 11g Other Fees OTHER PROFESSIONAL FEES - Total Expense: 331103, Program Service Expense: 331103, Management and General Expenses: , Fundraising Expenses: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances TRANSFER FROM BOTT RADIO NETWORK - 417328; BOTT RADIO NETWORK 10550 BARKLEY STE 100 OVERLAND PARK KS 66212 481185140 BROADCASTING KS 501(c)(4) na false BOTT BROADCASTING COMPANY 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 440622953 BROADCASTING DE NA C Corporation true BOTT COMMUNICATIONS INC 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 431250425 BROADCASTING DE NA C Corporation true BOTT BROADCASTING COMPANY OF TENNESSEE 10550 BARKLEY STREET STE 100 OVERLAND PARK KS 66212 621093193 BROADCASTING TN na C Corporation true false false false true false false false false false false false false false true true false true false true